PELLISSIPPI STATE COMMUNITY COLLEGE BUDGET ANALYSIS OCTOBER

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1 PELLISSIPPI STATE COMMUNITY COLLEGE BUDGET ANALYSIS OCTOBER

2 PELLISSIPPI STATE COMMUNITY COLLEGE OCTOBER BUDGET ANALYSIS TABLE OF CONTENTS Organization Charts 1 Form 1 Form 1(A) Form 1(B) Form 2 Form 3 Form 4(A) Form 4(B) Form 5 Form 6 Analysis of Budget Changes for Revenue Accounts 4 Summary of Total Budget Changes by Function 5 Summary of Total Budget Changes for Budget Categories 6 Analysis of Non-Credit Instruction Fees 7 Summary by Unit - R & R and Contingency Allocation Computations 8 Center of Emphasis--Actual Center of Emphasis-October Budget Basic Maintenance and Operation Expenditure Calculation 11 Remedial, Developmental and Prescribed Courses 12

3 Form 7 Form 8(A) Form8(B)(l) Form 8(B) (2) Form 9 (A) Form 9 (B) Form 10 Form 11 Unrestricted and Restricted Athletics 13 Positions Transferred From Restricted to Unrestricted 14 Regular Full-Time Positions - Filled and Unfilled - Auxiliaries Included 15 Regular Part-Time Positions - Filled and Unfilled - Auxiliaries Included 16 Specialized Academic Fee Reporting (Nursing) 17 Specialized Academic Fee Reporting (Culinary Arts) 18 Unrestricted E&G Longevity Reporting 19 Lottery Scholarships 20 Plant Fund Schedules 21

4 January 1 -June 30, 2012 Chancellor Tennessee Board of Regents President Internal Audit Foundation Board of Trustees Affirmative Action/Equal Opportunity Title VI & IX Coordination Institutional Effectiveness Research, Planning Tennessee Consortium For International Studies Lead Institution Coordination - Academic Affairs (V Business and Finance College Advancement Business and Computer Technology Learning Services Accounting Alumni Relations Engineering and Media Technologies Curriculum S New Prcgram Dev. Community Relations English Academic Student Suppcrt Facilities Planning Liberal Arts Advising & Advisor Training Payroll Human Resources Mathematics Physical Plant Marketing and Communications Natura and Behavioral Sciences Purchasing Access and Diversity Trans tional Studies Safely S Security Grant Development Instructional Servces A Tennessee Board of Regents Institution/ An AA/ EEO College

5 July 1, June 30, 2012 Chancellor Tennessee Board of Regents President Internal Audit Foundation Board of Trustees Affirmative Action/Equal Opportunity Title VI & ix Coordination Institutional Effectiveness Research, Planning Tennessee Consortium For International Studies Lead Institution Coordination Business & Community Services Business and Finance Information Services College Advancement Business and Computer Technology Learning Services Industrial Training Accounting Applications Programming Support Alumni Relations Engineering and Media Technologies Curriculum 6 New Program Dev. Business and Professional Developmen Educational Technology Services Community Relations English Academic Student Support Certificate Programs Facilities Planning Library Services Liberal Arts Advising & Adviser Training Network and Technica Services Human Resources Mathematics Personal Development 8 Summer Camps Physical Plant Banner Technical Services Marketing and Communications Natural and Behavioral Sciences TN Small Business Development Center Purchasing Access and Diversity Transitional Studies Safety a Security Grant Development Instructional Services Nursing A Tennessee Board of Regents Institution/ An AA/ EEO College

6 PELLISSTPPI STATE COMMUNITY COLLEGE OCTOBER BUDGET Changes that >vcrc elective July 1, It was proposed to move New Student Orientation from Enrollment Services to Student Success. 2. U was proposed to change Tutoring/Testing to Entrance Testing and move it from Student Success to Enrollment Services. Proposed Changes effective January 1, ft is proposed that the name of the Learning department be changed to Academic Affairs. 2. It is proposed that the name of the Student Success & Enrollment Management department be changed to Student Affairs.

7 FORM 1 Page 4 ANALYSIS OF BUDGET CHANGES FOR REVENUE ACCOUNTS ACCOUNT CODE ACCOUNT NAME JULY BUDGET OCTOBER BUDGET CHANGE DESCRIPTION OF CHANGE SOURCE OF FUNDS Various Maintenance Fees 28,660,000 29,830,000 1,170,000 2% Enrollment Increase & Fee Increase Local - Student Various Out-of-State Tuition 1,470,000 1,230,000 (240,000) Decrease in Out-of-State Students Local - Student State Appropriations TICK - Admin Charge ACT Testing Fees Certified Internet Test Fee Other Testing Fees Other Revenue Interest 18,842,800 18,855,700 12,900 60,100 60, ,000 1,000 (14,000) No Longer an ACT Center 10,000 (10,000) No Longer a Testing Center 30,000 4,000 (26,000) No Longer a Testing Center 69,900 70, ,000 30,000 (20,000) Lower Interest Rates State State Local - Student Local - Student Local - Student Local - All Sources Local Banks &LGIP Various Various 6,287,000 6,287,000 TOTAL E&G _$_ 55,494,800 $ 56,368,000 $ 873, Auxiliaires TOTAL UNRESTRICTED $ 640, ,000 60,000 Increased Bookstore Revenue 56,134,800 $ 57,068,000 $ 933,200 Bookstore Contractor

8 FORM 1 (A) Page 5 SUMMARY OF TOTAL BUDGET CHANGES BY FUNCTION JULY BUDGET OCTOBER BUDGET Difference Explanation For Significant Changes Instruction 30,567, ,867, 900 1,300, 500 d) (2) (3) (4) Increased Adjuncts, Insurance, On-Line Tutoring Program Research Public Service 573, , 400 (108, 600) Close HOK Career Center Academic Support Student Services Institutional Support 5,682, 100 5,971, 200-7,208, 300..'', 6,329, 700 6,263, 500 7,313, , , , 600 (1) (2) (3) (4) (D (2) (3) (4) New Entrance Testing Program CD (2) (3) (4) New President Emeritus.. m Operation and Maintenance 4,218, 000 ' -f 4,329, , 700 (D (2) (3) (4) New Strawberry Plains Campus & Utilities Scholarships and Fellowships 1,221, 000 \0 1,305, 500 $ 84, 500 TNCIS & Music Scholarships TOTAL IE 55,441, 57,874, 600 $ 2,433, 600 (1) Bonus Payment of $1,000 (2) 3% Salary Increase (3) Employee Benefits (Due to Salary Increases, Health Insurance) (4) Encumbrance Carryover from Prior Year - $1,200,000

9 FORM 1 (B) SUMMARY OF TOTAL BUDGET CHANGES FOR BUDGET CATEGORIES Page6 JULY BUDGET OCTOBER BUDGET Difference Explanation For Significant Changes Professional Salaries 23,977,200 23,986,600 9,400 (1) (2) (3) Reduced by Unfilled & Frozen Positions Other Salaries 7,041,200 7,595, ,200 (1}(2) (3) Travel 521, ,500 49,500 Instructional Travel & Academic Personnel Professional Development Employee Benefits 9,758,100 11,063,100 1,305,000 Salary Increases & Health Insurance Operating Expense 13,780,500 14,064, ,200 Prior Year Encumbrance Carryover Capital Outlay TOTAL 363,000 $ 55,441, , ,300 TAF, Expenditures Plus Prior Year Encumbrance Carryover.--' **'* $ 57,874,600 : 5 2,433,600 ' * (1) Bonus Payment of $1,000 (2) 3% Salary Increase (3) Positions Switched from Professional Admin to Support

10 FORM 2 Page 7 I. ANALYSIS OF NON-CREDIT INSTRUCTION FEES ANALYSIS OF NON-CREDIT INSTRUCTION FEES A. Instructional Costs 1. Total Instructional Salaries 175, Total Contracted Service B. C. D. Total Instructional Costs 125% of Instructional Costs Non-Credit Instruction Fee Revenue (should agree with Total Revenue presented in Section II) Revenue OverY(Under)* 125% of Instructional Costs *Explanation should be provided if Revenue is less that 125% of Instructional Costs. 175, , , ,250 II. SCHEDULE OF NON-CREDIT INSTRUCTION REVENUES AND EXPENDITURES A. Revenues Non-Credit Instruction Fees CEU-General # ,000 Industrial # ,000 Computer Comm Service Bus/Prof Dev Adm Various # # # # ,000 50, ,000 Total 700,000 B. Expenditures Salaries-Professional Salaries-Instructional Salaries-Other Contractual Services Benefits Equipment Travel Operating Expenses 47,180 40,000 30, ,000 52,500 75,000 47, ,000 58,400 1,000 90,240 30,000 20,000 10, , ,630 34,000 8,000 4,000 65,000 1, ,000 20,000 10,000 45,000 22, , ,000 67, ,000 20, ,270 Total Expenditures $ 192,680 $ 255,000 $ 143,500 $ 40,000 $ 61,350 $ 260,140 $ 952,670

11 FORMS Page 8 SUMMARY BY UNIT - R & R AND CONTINGENCY ALLOCATION COMPUTATIONS Actual Fund Balance 7/1/11 Revenues Cost of Other Goods Sold Gross Margin Expenditures Transfers Profit/(Loss) Estimated Ending Fund Balance 6/30/12 Auxiliary Enterprises: Bookstore 2,557, , , , ,500 (1,500) 2,555,727 Food Services 336,413 70,000 70, ,000 3,500 (33,500) 302,913 Total $ 2,893,640 $ 700,000 $ $ 700,000 $ 200,000 $ 535,000 $ (35,000) $ 2,858,640 ' -y. '.;* Contingency Allocation: 5% of Revenue Per Budget Difference* 35, ,000 R & R Transfer: 5% of Gross Margin Per Budget Difference* 35,000 35,000 0 NOTE: The 5% contingency allocation is optional for contracted-out auxiliaries.

12 FORM 4 (A) Page 9 CENTERS OF EMPHASIS PELLISSIPPl STATE COMMUNITY COLLEGE ACTUAL Restricted Revenue Learning Innovation & Assessment Center State Other Appropriation Carryforward (Describe) 76,800 Total 76,800 Total $ 76,800 $ S 76,800 Restricted Expenditures Salaries Amount of Expenditures Longevity Benefits Travel Operating Exp. Equipment Total Learning Innovation & Assessment Center 17,237 1,778 14,495 30,321 12,969 76,800 Total $ 17,237 $ 1,778 14,495 $ 30,321 S 12,969 S 76,800 Matching Funds Unrestricted E & G Outside Source Program Code/ Org Code Amount Name Amount Total Learning Innovation & Assessment Center 205/ / / ,571 15,975 5,854 16,571 15,975 5,854 Total $ 38,400 $ 38,400

13 FORM 4 (B) Page 10 CENTERS OF EMPHASIS OCTOBER Restricted Revenue Learning Innovation & Assessment Center State Other Appropriation Carryforward (Describe) 70,500 Total 70,500 Total Restricted Expenditures $ 70,500 $ $ $ 70,500 Amount of Expenditures Salaries Longevity Benefits Travel Operating Exp. Equipment Total Learning Innovation & Assessment Center 17,000 1,700 8,500 30,000 13,300 70,500 Total $ 17,000 $ $ 1,700 S 8,500 30,000 S 13,300 $ 70,500. Matching Funds Unrestricted E & G Program Code/ Amount Org Code Outside Source Name Amount Total Learning Innovation & Assessment Center 385/ ,250 35,250 Total $ 35,250 $ 35,250

14 FORMS BASIC MAINTENANCE AND OPERATION EXPENDITURE CALCULATION Page 11 Total M&O Expenditures 4,329,700 Less: Plus: E & G Utilities Staff Benefits Longevity Extraordinary Maintenance Transfer (1, ) (385,000) (22,400) Net Basic M&O Expenditures Basic M&O Funded Amount Actual % of FundedoAriibunt 2,362,300 1,182, %

15 FORM 6 Page 12 REMEDIAL, DEVELOPMENTAL, AND PRESCRIBED COURSES PELLLISSIPPI STATE COMMUNITY COLLEGE ACTUAL JULY OCTOBER Administrative Salaries Professional Support Salaries Academic Salaries Supporting Salaries Student Wages Employee Benefits Travel Operating Expenses Capital Outlay 29,592 2,391, ,678 49, ,793 21, ,488 51,500 2,772,060 22, , ,500 18, ,700 11,500 2,723,940 22, , ,500 23, ,500 "'4 TOTAL 3,831,050 4,441,880 4,418,310

16 FORM? Page 13 UNRESTRICTED AND RESTRICTED ATHLETICS REVENUES: 1 Student Athletic Fees 2 General Fund Support 3 Ticket Sales 4 Game Guarantees 5 Conference Income 6 Conference Tournament 7 NCAA Proceeds 8 Program/Ad Sales 9 Concessions 10 TV/Radio Income 11 Gifts 12 Interest Income 13 Athletic Marketing/Advertising 14 Parking Permits 15 Licensing Fees 16 Other (LIST) Total Revenues Actual July October Unrest. Rest. Total Unrest. Rest. Total Unrest. Rest. Total NOT APPLICABLE TO PELLISSIPPI STATE 1 Administrative Salaries 2 Coaches Salaries 3 Support Staff Salaries 4 Employee Benefits 5 Team Travel 6 Other Travel 7 Out-of-State Performance-Based Scholarships 8 Other Scholarships 9 Post-Season Expense 10 Other Operating 11 Capital Outlay 12 Transfers Total Expenses $ Less: Prior Year Encumbrances Plus: Current Year Encumbrances Total Adjusted Expenses

17 FORM 8 (A) Page 14 POSITIONS TRANSFERRED FROM RESTRICTED ACCOUNTS TO UNRESTRICTED ACCOUNTS Old Account New Account Account Program/ Position Object Program/ Position Title Code Qrg Code No. Title Code Org Code No. NONE

18 FORM8(B)(1) Page 15 REGULAR FULL-TIME POSITIONS FILLED AND UNFILLED AUXILIARIES INCLUDED 10/10 UNREST REST AUX 7/11 UNREST REST - AUX 10/11 UNREST. REST AUX.DIFFERENCE ~7/11 TO 10/11 -UNREST REST AUX FACULTY ADMINISTRATIVE MAINT/TECH/SUPP PROF SUPPORT (8) 1 0 TOTAL NEW POSITIONS POSITION TITLE DEPARTMENT FUND FACULTY ADMINISTRATIVE MAINTATECH/SUPP PROF SUPPORT Administrative TN Consortium for Restricted Assistant I International Studies FUNCTIONAL AREA Student Services.SALARY - ' 45,560 JUSTIFICATION Growth in International Studies Programs DELETED POSITIONS FACULTY ADMINISTRATIVE MAINT/TECH/SUPP PROF SUPPORT EXAMPLE: New Positions Listed Above Deleted Positions Listed Above Transfer from Restricted to Unrestricted Transfers Between Objects TOTAL POSITION TITLE DEPARTMENT FUND FUNCTIONAL AREA Faculty SALARY JUSTIFICATION Maint/Tech Admin Support Prof Support M. (3)

19 FORM 8 (B) (2) Page 16 REGULAR PART-TIME POSITIONS FILLED AND UNFILLED AUXILIARIES INCLUDED 10/10 UNREST REST AUX 7/11 UNREST REST AUX 10/11 UNREST REST AUX DIFFERENCE 7/11 TO 10/11 UNREST REST AUX FACULTY ADMINISTRATIVE MAINTTECH/SUPP PROF SUPPORT TOTAL NEW POSITIONS FACULTY ADMINISTRATIVE MAINTATECH/SUPP PROF SUPPORT POSITION TITLE DEPARTMENT FUND FUNCTIONAL AREA SALARY JUSTIFICATION DELETED POSITIONS FACULTY ADMINISTRATIVE MAINT/TECH/SUPP PROF SUPPORT EXAMPLE: New Positions Listed Above Deleted Positions Listed Above Transfer from Restricted to Unrestricted Transfers Between Objects TOTAL POSITION TITLE DEPARTMENT FUND FUNCTIONAL AREA Faculty SALARY JUSTIFICATION Maint/Tech Admin Support Prof Support -

20 FORM 9 (A) SPECIALIZED ACADEMIC FEE REPORTING FORM NURSING COURSE FEE Page 17 Base Budget Academic Fee Enhancements Total Budget Salaries Employee Benefits Travel Operating Expense Capital Outlay Total 519, ,000 4, ,000 30,000 $ 993,600 $ 30, , ,000 4, ,000 $ 1,023,600 Narrative: The Nursing course fee will be used to make one-time capital outlay/equipment purchases for the Nursing program. Certification: i certify that the specialized academic fees collected were used to enhance, not supplant, the budget of the designated academic program. (name and date) 10/10/2011

21 FORM 9 (B) SPECIALIZED ACADEMIC FEE REPORTING FORM CULINARY ARTS FEE " Page 18 Base Budget Academic Fee Enhancements. Total Budget Salaries Employee Benefits Travel Operating Expense 500, ,000 Capita! Outlay Total 500,000 $ 500,000.v* Narrative: The Culinary Arts fee is a lab fee charged to students with the total fee being paid to UTK for the use of their kitchens and Culinary Arts Institute. Certification: I certify that the specialized academic fees collected.were used to enhance,,'not.supplant, the budget of the designated academic program. (name and date) 10/10/2011

22 FORM 10 ' Page 19 UNRESTRICTED E&G LONGEVITY REPORTING FORM ACTUAL OCTOBER Total Unrestricted E&G Longevity $ 572,200 $ 594,700

23 FORM 11 Page 20 LOTTERY SCHOLARSHIPS ACTUAL Total Lottery Scholarships Included in State Grants and Contracts $ 3,606,186 OCTOBER $ 3,842,500

24 Schedule I Page 21 ANALYSIS OF UNEXPENDED PLANT FUND UNEXPENDED BALANCE STATE APPROPRIATION TSSBA CHANGES TO UNEXPENDED FUND BALANCES FUND BALANCE ADDITIONS FUND BALANCE DEDUCTIONS CURRENT FUND 'OTHER' INVESTMENT TRANSFERS TRANSFERS.INCOME 'OTHER EXPENDITURES OTHER ESTIMATED PROJECT BALANCE LAND PURCHASES Local Funds: Hardin Valley Land Acq #2 (2,000) Magnolia Land Acquisition 66,801 Division Street Acquisition 235,703 State Appropriations: East Campus 8,000,000 TSSBA: TOTAL LAND PURCHASES S 8,300,504 NEW CONSTRUCTION Local Funds: State Appropriations: TSSBA: TOTAL NEW CONSTRUCTION $ , ,003 8,000,000 (2,000) $ 8,302,904 S (2,000) MAJOR RENOVATIONS Local Funds: East Campus (35,401) Goins Building Renovation (12,326) Red Brick Renovation (26,694) State Appropriations: Goins Building Renovation 663,541 Magnolia Center Improvements 67,335 East Campus 1,995,679 Bagwell Project 949,349 TSSBA: ^ ^_^ 5, ,541 67,335 1,995, ,349 (35,401) [12,326) (31,694) TOTAL MAJOR RENOVATIONS $ 3,601,483 S 3,680,904 $ (79,421)

25 Schedule I Page 22 ANALYSIS OF UNEXPENDED PLANT FUND OCTOBER BUDGET CHANGES TO UNEXPENDED FUND BALANCES UNEXPENDED FUND BALANCE ADDITIONS BALANCE STATE CURRENT FUND 'OTHER INVESTMENT APPROPRIATION TSSBA TRANSFERS TRANSFERS INCOME 'OTHER FUND BALANCE EXPENDITURES ESTIMATED DEDUCTIONS PROJECT BALANCE 'OTHER SPECIAL PROJECTS Local Funds: Hardin Valley Portable Bldg #2 Blount County New Campus Blount County Equipment Blount County Land Sale Hardin Valley Parking Division Street Parking Magnolia Parking Security System Modernization ARRA - Coins Classroom ARRA- Magnolia Reroof ARRA - Roof and Exterior ARRA - HV HVAC and Fire ARRA- Magnolia Campus Renovation ARRA - McWherter Lab ARRA - McWherter HVAC ARRA - Campus Lighting Magnolia Career Center Renovation Campus Signage Chiller Energy Conservation Extraordinary Maintenance Parking Lot Improvements Operational Equipment State Appropriations: Bagwell Project Magnolia Campus Systems ADA Adaptations TSSBA 76,147 (626,337) 500 (899,578) (4,567} 18, (117,910} (3,846) 374, , ,937 21,918 82, ,052 24, , ,000 (3) 50,000 (4) 230,000 (3) 121,429 (386} 140, (3) 526,758 1,000, (3) 50, ,109 63,423 30,000 76,147 40,000 18,209 25, , , ,169 45, ,937 21,918 82,113 17,052 24, , ,000 50, , ,000 25,000 50, ,109 93, (1) (666,337) (899,578) (4,567) 100 (1) (142,910) (128,846) 480 (2) 300,000 (1) 230,000 (1) 121,429 39, ,964 (5) 1, TOTAL SPECIAL PROJECTS $ 1,739,565 S 30,000 $ $ 1,140,000 $ 580,600 $ 1,080 $ $ 3,139,002 $712,044 $ (359,801) TOTAL $ 13,641,552 $ 30,000 $ $ 1,140,000 $ 580,600 $ 1,480 $ $ 15,122,810 $712,044 $ (441,222) (1) Transfer to Unexpended Plant (2) Transfer to Renewal and Replacement (3) Transfer from Unexpended Plant (4] Transfer from Renewal and Replacement (5] Transfer to Retirement of Indebtedness

26 Schedule Page 23 ANALYSIS OF CHANGES IN RENEWAL AND REPLACEMENT FUNDS PELLISSIPP1 STATE COMMUNITY COLLEGE ACCOUNT NAME BALANCE CURRENT FUND TRANSFERS ADDITIONS INVESTMENT INCOME REALLOCATION OTHER (FOOTNOTE) DEDUCTIONS EXPENDITURES REALLOCATION OTHER (FOOTNOTE) PROJECT BALANCE Motor Pool Printing & Duplicating Telecommunications Information Technology Postage & Mailing Banner Project Student Rec Center Campus Furniture Bookstore Food Service 193, , ,295 4,875, , , , , , , , , , ,000 5,000 50, ,480 1, ,000 (1) (D (1) (2) (1) (») 100,000 5, , ,000 50,000 (3) 1, , , , , ,895 4,682,867 6, , , , , ,135 TOTAL $ 7,732,239 35,000 10,900 $ 566,480 $ 806,000 $ 50,000-". ' $ 7, (1) Departmental Charges (2) Departmental Charges 3150,000; Transfer from Unexpended Plant 3480 (3) Transfer to Unexpended Plant (4) Transfer from Retirement of Indebtedness

27 Schedule III Page 24 "ANALYSIS OF CHANGES IN RETIREMENT OF INDEBTEDNESS PELLISSIPP! STATE COMMUNITY COLLEGE PROJECT ADDITIONS DEDUCTIONS PROJECT BALANCE CURRENT FUND INVESTMENT OTHER OTHER BALANCE ACCOUNT NAME ' TRANSFERS INCOME' REALLOCATION (FOOTNOTE) PRINCIPAL INTEREST REALLOCATION (FOOTNOTE) Student Rec Center 330, ,000 {1} Energy Management 91,334 (2) 59,622 30,264 1,448 <3) Energy Management 2 ' 89,630 (2) 54,843 33,136 1,651 {3} TOTAL $ $ 330,000 $ $ $ 180,964 $ 114,465 $ 63,400 $ $ 333,099 (1} Transfer to Renewal & Replacement (2) Transfer from Unexpended Plant (3) Administrative Fees

BUDGET ANALYSIS JULY

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