Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
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1 Operating Budget Variance Report For the 10 Month Period Ending April 30, % Budget Actual YE Actual YTD Actual YTD % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues State Appropriations $ 25,069,300 $ 25,170,340 $ 20,869,079 $ 21,014, % 83.5% (0.3)% 42.4% 41.9% Local Taxes - Property 12,163,157 11,927,877 8,060,138 7,890, % 66.1% 0.2% 16.4% 15.7% Local Taxes - Production 1,834,429 2,952,218 1,354,660 2,480, % 84.0% (10.2)% 2.8% 4.9% Tuition and Fees 12,512,720 11,618,503 11,651,338 11,499, % 99.0% (5.9)% 23.7% 22.9% Other Revenue 9,215,890 8,595,592 7,299,983 7,275, % 84.6% (5.4)% 14.8% 14.5% Total Revenues 60,795,496 60,264,530 49,235,198 50,161, % 83.2% (2.2)% 100.0% 100.0% Cost of Goods Sold - (8,809) (1,966) (8,809) 0.0% 0.0% Net Revenues 60,795,496 60,255,721 49,233,232 50,152, % 83.2% (2.2)% 100.0% 100.0% Expenditures Salaries and Benefits 40,641,783 40,779,447 33,472,534 34,215, % 83.9% (1.5)% 68.0% 68.2% Operating Expenses 19,271,507 18,190,680 14,428,646 14,967, % 82.3% (7.4)% 29.3% 29.8% Total Expenditures 59,913,290 58,970,127 47,901,180 49,182, % 83.4% (3.4)% 97.3% 98.0% Net Income (Loss) Before Transfers 882,206 1,285,594 1,332, , % 75.4% 75.6% 2.7% 1.9% Transfers Out to Renewal, Replacement (624,798) (1,281,412) (624,798) (1,281,412) (1.3)% (2.6)% Net Increase/(Decrease) to Fund Balance After Transfers $ 257,408 $ 4,182 $ 707,254 $ (311,910) 1.4% (0.6)% FOR MANAGEMENT USE ONLY
2 State Appropriations 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 July August September October November December January February March April State Appropriations 2016 State Appropriations 2015
3 Local Taxes 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 July August September October November December January February March April Local Taxes - Property 2016 Local Taxes - Property 2015 Local Taxes - Production 2016 Local Taxes - Production 2015
4 Tuition and Fees 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 0 July August September October November December January February March April Tuition 2016 Tuition 2015 Fees 2016 Fees 2015
5 Statement of Operating Expenditures by Functional Categories For the 10 Month Period Ending April 30, % Budget YE Actual YTD Actual YTD Actual % of Actual to Budget % of Actual to YE Actual Percent of Total Actual Expenses Function FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Change Academic Support $ 7,203,090 $ 6,788,071 $ 5,462,691 $ 5,554, % 81.82% (6.0)% 11.4% 11.3% 0.1% Business and Institutional Support Services 3,946,341 3,823,884 2,996,915 3,125, % 81.74% (5.8)% 6.3% 6.4% (0.1)% Community Events and Public Service 1,258,099 1,228, ,786 1,031, % 83.93% (6.2)% 2.0% 2.1% (0.1)% Executive Administration 1,505,676 1,483,530 1,186,186 1,201, % 80.99% (2.2)% 2.5% 2.4% 0.1% Institutional Scholarships 323, , , , % 87.81% 11.2% 0.7% 0.6% 0.1% General Institution 364, , , , % 79.31% (5.5)% 0.6% 0.5% 0.1% Independent Operations 137, ,575 66, , % 90.53% (42.4)% 0.1% 0.2% (0.1)% Insurance 524, , , , % 99.70% (10.0)% 1.0% 0.9% 0.1% Human Resources 1,035, , , , % 82.00% (13.6)% 1.5% 1.5% 0.0% Plant Operations and Administration 5,492,232 5,254,258 4,231,004 4,397, % 83.70% (6.7)% 8.8% 8.9% (0.1)% Marketing and Public Relations 865, , , , % 80.60% 1.6% 1.5% 1.3% 0.2% Community Relations 1,006, , , , % 79.52% (5.8)% 1.5% 1.6% (0.1)% Research, Planning and Strategic Development 559, , , , % 81.16% (7.0)% 0.9% 0.8% 0.1% Safety and Security 970, , , , % 83.67% (8.6)% 1.5% 1.5% 0.0% School of Business and Information Technology 1,118,872 1,095, , , % 85.64% 2.2% 2.1% 1.9% 0.2% School of Energy 4,348,069 4,129,926 3,445,767 3,460, % 83.78% (4.5)% 7.2% 7.0% 0.2% School of Health Sciences 5,787,700 6,753,078 4,529,823 5,594, % 82.85% (4.6)% 9.5% 11.4% (1.9)% School of Humanities 5,532,490 5,662,547 4,871,028 4,831, % 85.33% 2.7% 10.2% 9.8% 0.4% School of Science and Math 3,338,202 3,424,725 3,050,373 2,927, % 85.47% 5.9% 6.4% 6.0% 0.4% School of Trades and Technology 4,122,740 4,041,503 3,536,601 3,442, % 85.18% 0.6% 7.4% 7.0% 0.4% SJC Foundation 304, , , , % 83.91% 0.6% 0.5% 0.5% 0.0% Student Services 4,912,508 4,733,928 3,868,206 3,848, % 81.29% (2.6)% 8.1% 7.8% 0.3% Technology Services 5,255,036 4,863,383 4,073,520 4,083, % 83.96% (6.4)% 8.5% 8.3% 0.2% Total Expenditures 59,913,290 58,970,127 47,901,180 49,182, % 83.40% (3.5)% 100.0% 100.0% 0.0% Transfers to (from) Other Funds 624,798 1,281, ,798 1,281, % % 0.0% Total Expenditures with Transfers $ 60,538,088 $ 60,251,539 $ 48,525,978 $ 50,464, % 83.76% (3.6)%
6 Statement of Net Position April 30, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 12,511,055 $ (39,199) $ 357,241 $ 186,926 $ 7,346,103 $ 59,493 $ - $ 20,421,619 Investments 2,000, ,000 1,000, ,180,000 Student Accounts Receivable 3,311, , , ,917,024 Other Receivables 546, ,176 13,915-1,177, ,042,571 Inventories - - 1,214, ,214,723 Prepaid Expenses 14, ,989 Property, Plant, and Equipment ,351, ,351,762 Due From Other Funds Other Assets Deferred Outflows ,192-4,361,761 4,423,953 Total Assets and Deferred Outflows $ 18,385,156 $ 761,796 $ 1,694,169 $ 366,926 $ 86,937,614 $ 59,881 $ 4,361,761 $ 112,567,303 Liabilities, Deferred Inflows & Fund Balances Accounts Payable - Trade $ 1,001,106 $ 94,623 $ 99,740 $ - $ 25,332 $ 25 $ - $ 1,220,826 Accounts Payable - Other , ,683 Payroll Withholding Payable 513, ,166 Accrued Liabilities 1,555,715 1,721 4, ,562,306 Unearned Revenue 1,816, , ,291,925 Notes Payable , ,994 Bonds Payable ,841, ,841,250 Other Liabilities 108,532-1, ,413-58,672,592 59,070,117 Deferred Inflows ,207,619 6,207,619 Fund Balance 13,389, ,853 1,587, ,926 70,536,625 59,856 (60,518,450) 25,597,417 Total Liabilities, Deferred Inflows & Fund Balances $ 18,385,156 $ 761,796 $ 1,694,169 $ 366,926 $ 86,937,614 $ 59,881 $ 4,361,761 $ 112,567,303
7 Bookstore Report For the 10 Month Period Ending April 30, 2016 Actual Margin Trend Base Year FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 Revenues Sales and Services $ 3,309,311 $ 3,518,977 $ 3,420, % 99.4% 99.5% 96.7% 102.9% 100.0% Other Revenue 17,515 22,300 17, % 0.6% 0.5% 98.2% 125.1% 100.0% Total Revenues 3,326,826 3,541,277 3,438, % 100.0% 100.0% 96.7% 103.0% 100.0% Cost of Goods Sold (2,452,310) (2,399,528) (2,637,170) (73.7)% (67.8)% (76.7)% 93.0% 91.0% 100.0% Net Revenues Before Transfers 874,516 1,141, , % 32.2% 23.3% 109.1% 142.4% 100.0% Transfers In - - 3, % 0.0% 0.1% 0.0% 0.0% 100.0% Net Revenues Including Transfers 874,516 1,141, , % 32.2% 23.4% 108.7% 141.9% 100.0% Expenditures Salaries and Benefits 293, , , % 8.1% 7.4% 115.4% 112.7% 100.0% Operating Expenses 194, , , % 2.8% 3.3% 172.0% 89.0% 100.0% Total Expenditures 487, , , % 10.9% 10.7% 132.9% 105.4% 100.0% Net Income (Loss) Before Transfers 386, , , % 21.3% 12.7% 88.4% 172.5% 100.0% Transfers (Out) % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ 386,798 $ 754,901 $ 437, % 21.3% 12.7% 88.4% 172.5% 100.0% Margin Area: Every line item is stated as a percentage of total revenues. Trend Area: Each line item is expressed as a percentage of the base year. FOR MANAGEMENT USE ONLY
8 Food Service Report For the 10 Month Period Ending April 30, 2016 Actual Margin Trend Base Year FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 Revenues Sales and Services $ 857,871 $ 854,647 $ 857, % 100.0% 100.0% 100.1% 99.7% 100.0% Cash Over/(Short) (1) 78 (56) 0.0% 0.0% 0.0% 1.8% (139.3)% 100.0% Total Revenues 857, , , % 100.0% 100.0% 100.1% 99.7% 100.0% Cost of Goods Sold (365,774) (370,250) (401,799) (42.6)% (43.3)% (46.9)% 91.0% 92.1% 100.0% Net Revenues Before Transfers 492, , , % 56.7% 53.1% 108.1% 106.4% 100.0% Expenditures Tuition Waivers , % 0.1% 0.3% 0.0% 30.5% 100.0% Operating Expenses 598, , , % 72.7% 80.9% 86.3% 89.5% 100.0% Total Expenditures 598, , , % 72.8% 81.3% 86.0% 89.3% 100.0% Net Income (Loss) Before Transfers (106,794) (137,369) (241,147) (12.4)% (16.1)% (28.1)% 44.3% 57.0% 100.0% Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (106,794) $ (137,369) $ (241,147) (12.4)% (16.1)% (28.1)% 44.3% 57.0% 100.0% Margin Area: Every line item stated as a percentage of total revenues. Trend Area: Every line tiem is expressed as a percentage of the base year. FOR MANAGEMENT USE ONLY
9 Human Health and Performance Center Report For the 10 Month Period Ending April 30, 2016 Budget Actual Variance Actual Margin FY 15/16 FY 15/16 FY 15/16 Revenues Sales and Services $ 458,391 $ 476,194 $ 17, % Other Revenue 237, ,294 1, % Total Revenues 695, ,488 19, % Transfers In 545, , % Net Revenues Including Transfers 1,240, , , % Expenditures Salaries and Benefits 963, , , % Operating Expenses 277, ,711 23, % Total Expenditures 1,240,580 1,027, , % Net Income (Loss) Including Transfers $ - $ (313,113) $ 313,113 (43.8)% Margin Area: Every line item is stated as a percentage of total revenues. FOR MANAGEMENT USE ONLY
10 Statement of Cash Flows For Month Ended April 30, 2016 April 30, 2015 Cash flows from operating activities Tuition and Fees $ 10,413,943 $ 10,290,370 Grants and Contracts 7,932,159 15,867,008 Sales and Services 593, ,950 Auxilliary Sales and Services 4,899,520 4,396,002 Payments to Suppliers (14,005,832) (14,511,052) Payments to Employees (24,968,090) (25,065,936) Payments for Benefits (9,396,284) (9,360,307) Payments for Utilities (1,095,593) (1,103,878) Payments for Student Aid (17,050,976) (17,858,786) Other Receipts 930, ,053 Other Payments (46,735) (46,172) Net cash provided (used) by operating activities (41,794,512) (35,981,747) Cash flows from noncapital financing activities State Appropriations 20,869,079 21,014,534 Local Appropriations 10,865,244 11,903,584 Federal Student Aid 13,485,570 14,248,269 Other Non-Operating Revenues (Expenses) (4,739,095) (9,786,048) Net cash provided (used) by noncapital financing activities 40,480,798 37,380,340 Cash flows from capital and related financing activities Interest Payments on Bonds and Notes (372,974) (597,624) Capital Appropriations 689,366 48,703 Insurance Receipts for Hail Damage 2,865,264 - Principal Payments on Bonds and Notes (214,873) (2,265,666) Bond Issuance 5,049,383 - Purchase of Capital Assets (119,648) (710,527) Net cash provided (used) by capital and related financing activities 7,896,518 (3,525,115) Cash flows from investing activities Transfer between Cash and Investments - 750,000 Investment Income 35,199 41,578 Net cash provided (used) by investing activities 35, ,578 Net increase (decrease) in cash and cash equivalents 6,618,002 (1,334,944) Cash and cash equivalents - beginning of year 13,985,387 14,129,642 Cash and cash equivalents - end of month $ 20,603,389 $ 12,794,698
FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY
Balance Sheet January 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 12,001,104 $ 276,166 $ 1,062,587
Budget YE Actual YTD Actual YTD Actual. Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16 Variance FY 16/17 FY 15/16 Revenues
Operating Budget Variance Report 8.33% Budget YE Actual YTD Actual YTD Actual % of YTD Actual to Budget % of YTD Actual to YE Actual Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16
Budget Actual Actual Actual. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 9 Month Period Ending March 31, 2016 75.00% Budget Actual Actual Actual % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15 FY 15/16
Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)%
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