nip SUBJECT: A -END BALANCES AND CYCLICAL COMPARATIVE EXPENDIT RE DATA

Transcription

1 INTER-OFFICE CORRESPONDENCE Los Angeles Community College District TO: College Presidents ) August 9,2011 District Budget Committee FROM: Jean L. G Chief Financi I nip c rrrreasurer SUBJECT: A -END BALANCES AND CYCLICAL COMPARATIVE EXPENDIT RE DATA Attached for your information are the year-end balances, budget for open orders, prior year adjustments, other adjustments for dedicated revenue, SFP negative balances and other restricted fund deficits. The open orders and ending balances have been carried forward and budgeted for colleges with sufficient positive balances. Also attached is the final year-end closing expenditure data for the Unrestricted General Fund for the colleges and district office. The Operating Statements for Parking, Health Services, Community Services, Child Development, Cafeteria and Bookstore were sent separately to your campuses. If you have any questions concerning any of this information, please call Vinh Nguyen at (213) JLG:ha Attachments c: Chancellor Deputy Chancellor Vice Presidents, Administration Harry Ziogas Ani! Jain Budget Staff yearendbalanceforunrislrictedfg,doc

2 Page 1 of 4 UNRESTRICTED GENERAL FUND OPEN ORDERS AND ENDING BALANCES Funded Open Orders $10,782,287 Balance Excluding Open Orders $79,311,584 Total Fund Balance $90,093,871 Revised 08/8/ College College Unrestricted Add'i Revenue & Restricted Budget For Positive Negative Balance UnnlStrlcted Adjustments Deficits Open Orders Balances Balances a b c d e=a+b+c-d f=a+b+c City 3,305,930 (110,218) (286,343) 259,783 2,649,585 East 30,884, ,512 (89,423) 7,311,465 23,956,739 Harbor 204, ,227 (4,459) 0 435,931 Mission 1,436,787 48,662 (71,549) 19,424 1,394,477 Pierce 10,137, ,910 (458,954) 389,064 9,395,971 Southwest (1,239,714) (96,093) (421,790) 0 (1,757,597) Trade-Tech 2,137, ,935 (253,530) 376,337 1,702,620 Valley (695,159) 405,515 (26,042) 0 (315,686) West 1,950,830 16,845 (33,758) 69,787 1,864,130 College Total (1, ) 8,425, (2,073,283) Obligations College Positive Balances 41,399,452 Funds Set Aside for Employee Benefits and M&O Cost Increases 6,830,206 District Office and Information Technology Balance 1,424,305 Van de Kamp Innovation Center 12,584 ltv (Open Orders) ltv, Centralized Accounts Balances Distributed to Colleges 853,690 Districtwide Funded Open Orders 829,826 College Reserves (E,P) 13,803,465 Restricted Program Deficits 1,645,849 Student Success Initiatives 1,000,000 Funds Set Aside for Legal Reserve 2,750,000 Remaining Unappropriated Balance 11,028,922 Subtotal 79,311,584 Total ,311,584 C:\Doouments and Settings\nguyenvd\My Oocuments\ Year end Balance\[ FinalO8-O&-11.xJs)OVfVWcht 08/ FinaI xls8/9/2011

3 Page 2 of 4 LOS ANGELES COMMUNITY COLLEGE DISTRICT SOURCES AND USES OF FUNDS UNRESTRICTED GENERAL FUND As of June 30, as of 08/5111 Actuals Budget Final As of As of 6/30/ /30/2011 A. BEGINNING BALANCE 38,205,329 66,337,400 66,337,400 Open Orders 7,634,808 6,965,820 6,965,820 Prior Year Adjustments 3,530,261 (1,249,895) 883,949 ADJUSTED BEGINNING BALANCE B. REVENUE Base Revenue 503,775, ,881, ,881,244 COLA Growth 0 11,813,972 11,813,972 Workload Reduction (16,869,826) 0 0 Adjustments for Prior years (1,040,530) 550,185 0 Deficit (550184) ( \ ( \ Subtotal Part-time Faculty Office Hours 1,202,112 1,202,112 1,214,245 Part-time Faculty Compensatior 2,203,448 2,203,448 2,203,448 Non-Resident 12,283,364 12,534,716 12,534,716 Apprenticeship Subtotal 15,771,985 16,023, ,036,118 Dedicated Revenue 6,690,465 6,059,849 8,224,969 Other Federal 4,386, State: Lottery 15,013,447 14,300,000 14,238,395 Mandated Cost BFAP, and Other State Total State 15,573,212 16,666,923 17,433,354 Local: Interest 1,544,454 1,609, ,094 TRAt Other (One Time Miscellaneous) Total Local 4,793,332 3,583, ,991,164 TOTAL REVENUE I: C. TOTAL AVAILABLE (A+B) 581,900, D. EXPENDITURES Certificated Salaries 215,990, ,382, ,416,162 Non-Certificated Salaries 106,234, ,946, ,725,023 Employee Benefits 115,224, ,563, ,406,441 Books & Supplies 6,089,941 8,595,825 6,370,248 Other Operating Expenses (5000-Repairs) 52,139,322 88,838,206 67,100,340 Capital Outlay (6000) 2,695,770 7,336,444 3,664,540 Other TOTAL EXPENDITURES ,803 I E. NET REVENUE OVERI(UNDER) EXPENDITURE ( F. OTHER SOURCES/fUSES) General Reserve Interfund Transfers ( ( ( ) TOTAL OTHER SOURCE/fUSES) ( ' ( ( ) I G. TOTAL OUTGO (D-F) , I H. CHANGE IN FUND BALANCE (E+F) :1~ ~ I I. OPEN ORDERS II I J. ENDING BALANCE (C.G-I) ~ unres03: - - TOTAL PROJECTED ENDING BALANCE (Including open orders) $ I URS June Closing x1s8I9f201'

4 Page 3 of Year End Balances Preliminary YR Closing ( ) Less: Less: Unrestricted ContrEd Dedicated Unrestricted Restricted General Fund Cafeteria Bookstore ChiidDev Restricted Location Balance Bud Bal' Contr Ed" Other'- PrNr Adj Adjustments CornmSvc HealthSvc Parting SFPdefct Fund Fund Fund Program Deficits City 3,305,930 (5,396) 5, ,448 (289,666) (110,218) (286,343) (286,343) East 30,884, ,093 (41,581) 473, (89,423) 0 0 (89,423) Harbor 204,164 (397,634) 593,014 (16,513) 57, , (4,459) (4,459) Mission 1,438,787 (26,503) (4,305) 110,213 (30,744) 48,662 NC 0 0 (55,659) 0 0 (15,890) (71,549) Pierce 10,137,078 3,883 27,826 92,232 (17,031) 106, (123,662) (42,335) (138,053) 0 (154,904) (458,954) Southwest (1,239,714) 0 (403) (32,941) (62,749) (96,093) NC 0 (13,596) (101,642) 0 (306,552) 0 (421,790) Trade-Tech 2,137, ,614 31,482 42,915 (62,076) 194, (47,343) (206,187) 0 (253,530) Valley (695,159) (32,257) 171, ,672 (80,327) 405, (26,042) (26,042) West'" 1,950,830 8,610 4,375 65,823 (61,963) 16,845 0 (32,851) (907) (33,768) College Total 48,121,584 (266,683) 828,812 1,302,942 (688,777) 1,276,294 NC (32,851) (137,258) (517,388) (274,819) (512,739) (170,794) (1,645,849) ltv 400, (840) (840) District Office 1,281, Contract Education Budget Balance removed for replacement by actual income vs. expenditure Contract Education Balance calculated as difference between actual income received versus expenditures. -Dedicated Other calculated as difference between budgeted income versus income received. ForWesl LA, otehre dedicated adjustments included $44,624 for NIR adj for FinaI xls8/10/2011

5 List of Programs with Negative Balance FY as of August 9, 2011 Page 400f Disabled Students Program & Serv (DSPS) Foster and Kinship Care Education Matriculation Non-Credit Matriculation-Credit Extended Opportunity Prog & Svcs. (EOPS) HE-Science, Technology, Engineering & Ma Project GRAD LA Child Development Careers WORKs PS-MAPP Para Los Ninos (Youth Development Servic Summer Food Service Program 10 Child Care Food Program (213,895) (23,750) (42,335) (10,834) (11,783) (60,666) (22,864) (2,426) (603) (19,367) (9,045) (907) (25,070) (1,320) (64,419) (4,459) (3,646) (279,980) (10,834) (11,783) (85,956) (603) (19,367) (9,952) (25,070) (1,320) (64,419) (8,105).. otberpr~tlms City East IHa~ Mission Southwest.Trade"Tech Valley West TGtat Health Services (32,851) (32,851) Parking Fees (123,662) (13,596) (137,258) Food Services (89,423) (138,053) (47,343) (274,819) Child Dev Center (15,890) (154,904) (170,794) Bookstore (306,552) (206,187) (512,739) Total (89,423) (15,890) (416,619) (320,148) (253,530) (32,851) (1,128,461).Ioi!",,(;.:(.,;t ;;. ':f:i!st' 1.,,_ ~,,--..,.. /I;{ ~'"!!' ~,:~~ "-~-7',-,~- '\;:-Z,~~-:-: ; T~;~f;;~Jie':$i~i.-~." :tad~vet.h';va~.,: zw~$tl\( tmf~~ 10010!community Services (4,676) I (98,470) (103,146) Total (4,676) (98,470) (103,146) Preree C:\Documents and Settings\alonzohi\Local Settings\ Temporary Internet Files\Content.Outlook\C3B732vy\List of SFP Negative B~b1 August 3 20llSheetl 8/9/2011

6 LOS ANGELES COMMUNITY COLLEGE DISTRICT FINAL YE CLOSE (PERIOD 15) WEST LO S A N GELES CO LLEGE U N RESTRI CTED GEN ERA L FUN D Year End Final Year End Year End Final Current % of Current Current Current G/L Description Expn Budget Budget Expn Budget Budget Tot Commit Expn Balance Instructor- Regular 5,317,848 5,429,168 5,424,849 5,424,826 5,428,954 5,476, % 0 5,476, Inst-Reg-Extra Assgn 278,711 16,757 27,625 27,462 16, , % 0 133,710 2, Dept Chair-Classroom 597, , , , , , % 0 443,934 15, Inst-Non-Teach-Reg 454, , , , , , % 0 433,184 (101,960) Inst-Non-T-ExtAss 12, % Admin- Regular 1,083,982 1,114, , ,792 1,083, , % 0 882,570 83, Dept Chair-Reg 889, , , , , , % 0 810,191 (5,372) Librarian- Reg 131, , , , , , % 0 160, Counselor- Reg 798, , , , , , % 0 721,527 (40,718) Child Dev- Reg ,472 60, % Contra-Cert Sal 0 (1,306,615) % Instructor- Hrly 3,874,196 2,694,441 2,994,769 2,987,452 2,964,059 2,725, % 0 2,726,201 (322) Instr- Hrly- Sub 16,833 20,000 37,794 38,094 20,000 84, % 0 84, Instr- Ext Assign 1,684,625 1,617, , , ,001 68, % 0 78,431 (10,166) Instr- Hrly- Spr Sem 2,950, ,514 2,622,118 3,299,173 1,112,773 2,544, % 0 2,772,057 (227,325) Instr- NT- Hrly 46,076 58,863 33,061 34,856 58,862 85, % 0 66,203 19, Instr- NT- Ext Assig 12,533 7,464 7,914 7, , % 0 11,807 (699) Dept Chair- Hrly 102, ,000 90,818 89, ,637 69, % 0 75,094 (5,213) Librarian- Hrly 52,596 39,681 47,012 47,012 39,681 38, % 0 33,593 4, Librarian- Ext Assig 22, % Counselor- Hrly 91,120 10,000 24,585 23,881 70, % Counselor- Ext Assig 67,766 6,646 25,907 25,906 36,646 19, % 0 31,455 (12,092) Child Dev- Ext Assig 2, % Pri Yr Sal Adj Cert 13, % TOTAL CERTIFICATED SALARIES 18,500,228 12,935,640 15,327,308 15,996,874 13,573,911 14,664, % 0 14,941,492 (277,334) Admin- Reg 559, , , , , , % 0 529,507 (22,283) Off & Clrk- Reg 3,041,569 3,054,815 3,004,129 2,999,717 3,224,735 3,214, % 0 3,154,184 60, Maint & Oper- Reg 2,000,182 2,132,939 1,793,874 1,769,875 1,909,315 1,924, % 0 1,829,897 94, Instr Aides- Reg 725, , , , , , % 0 663,312 (2,010) Admin- OT , % 0 2, Off & Clrk- OT 8,939 13,507 6,772 6,812 13,507 6, % 0 7,278 (1,121) Off Clrk- Sub & Rel 13,416 50, ,000 4, % 0 4,914 (396) Maint & Oper- OT 3,875 5,227 30,066 29,663 20,000 10, % 0 3,555 6, Maint&Oper- Sub&Rel 74, ,213 22,420 5,824 8, % 0 2,490 5, Unclass-Non Inst 10,851 7, (264) 5, % Unclass-Prof Expt 29,365 35, % Inst Aids- OT % Inst Aides- Sub&Rel 2 2 2,679 2, % 0 13,835 (13,833) Unclassified- Instr 233, , , , , , % 0 237,743 9,851 TOTAL NON-CERTIF SALARIES 6,702,311 6,892,644 6,486,908 6,458,455 6,905,921 6,586, % 0 6,449, , Distr F/B & Ins 6,104,103 6,213,318 5,676,596 5,663,110 6,254,654 6,249, % 0 5,627, , Employee Bonus , % 0 1, Emp Ben-SFP (15,008) % 0 (114) Attendance Incentiv 1, ,725 1, , % 0 2,550 0 TOTAL BENEFITS 6,105,498 6,213,318 5,678,321 5,649,827 6,254,654 6,253, % 0 5,631, , Books 6,125 11,250 12,455 12,412 11,431 11, % 0 11, Library Media Matl 0 8,750 7, ,489 33, % 0 25,359 8, Audio Visual Matl % Office Supplies 129, , , , , , % 0 101,567 26, Supp-Maint&Repair 31,660 33,250 45,093 45,092 45,002 42, % 0 42, Printing 98,514 9,464 60,733 57,716 97,239 90, % 0 42,646 47,583 TOTAL PRINTING & SUPPLIES 266, , , , , , % 0 223,120 83, Telephone 31,639 35,000 51,582 47,382 50,000 50, % 0 45,804 4, Gas 40,950 60,750 72,750 71,105 75,000 75, % 0 67,325 7, Water 71,081 63,000 80,000 78,101 80, , % 0 108, Electric 699, , , , , , % 0 730,827 12, Sewer 28,260 36,750 62,650 62,650 65,000 65, % 0 30,003 34, Rubbish 22,447 24,000 16,025 13,793 24,000 17, % 0 15,921 1, Sanitation 55,074 58,800 72,488 72,451 75,000 56, % 0 55,284 1, Upk of Mobil Equip 10,226 13,050 19,111 19,110 20,000 28, % 0 26,533 1, Fuel-Vehicle & Equip 7,884 7,800 9,247 8,547 9,500 12, % 0 10,645 2, Postage & Mail Svs 56,737 78,600 20,024 19,115 36,260 38, % 0 12,436 26, Bus Transportation % Student Transport 61,807 56,850 59,701 44,312 56,700 64, % 0 56,613 8, Contrat-Personal Svs 218, , , , , , % 0 181, , Rent - Software 4, ,390 4,390 44,390 44, % 0 40,000 4, Rent - Misc 3,210 2,500 5,000 2,450 5,000 3, % ,500 Page 1 of 2

7 LOS ANGELES COMMUNITY COLLEGE DISTRICT FINAL YE CLOSE (PERIOD 15) WEST LO S A N GELES CO LLEGE U N RESTRI CTED GEN ERA L FUN D Year End Final Year End Year End Final Current % of Current Current Current G/L Description Expn Budget Budget Expn Budget Budget Tot Commit Expn Balance Rent-Equip-Other 19,771 22,168 16,584 14,583 22,168 17, % 0 10,877 7, Rent-Bldg 15,000 15,000 15,000 15,000 15,000 15, % 0 15, Contract-Other 21,506 28,700 24,420 24,420 27,400 28, % 0 27, Maint - Equip 66,690 74,267 63,712 48,746 81,100 70, % 0 45,981 24, Maint-Bldg&Ground 41,048 72,000 55,187 35,187 73,000 76, % 0 65,144 11, Memberships 38,295 44,420 53,061 47,725 53,266 53, % 0 44,363 8, Mileage 1,943 1,850 2, ,350 8, % 0 1,787 7, Travel 7, ,218 7,418 8,891 10, % , Advertising 121, ,880 69,888 51, , , % 0 85,859 35, CR Card Disc Fees 35,472 38,000 38,000 37,090 38,000 38, % 0 38,081 (81) Other Expense 54,078 44,450 50,694 41,403 49,975 54, % 0 28,958 25, Over/Short (49) (3,832) % 0 (3,171) 3, Adm Support-SFP 8, ,718 2, , % 0 2, Exp Reallocation (166,833) 0 0 (206,609) % 0 (207,098) 207, Contra-Exp Realloc (57,318) (56,832) (56,835) (62,654) (56,690) (62,500) -0.2% 0 (98,425) 35, Rtn of Title IV Fds 14,787 4,000 4,000 3,681 4,000 6, % 0 5, Unalloc Oth Exp , % ,755 TOTAL OPERATING EXPENSES 1,532,994 1,578,148 1,878,835 1,402,352 2,058,183 2,510, % 0 1,446,383 1,063, Equip Expense 0 10,000 10,740 10,739 10,000 22, % 0 22, Software Eqpt Exp , % 0 0 7, LoValue Asset Equp 22,216 17,345 11,813 11,805 18,345 40, % 0 33,047 7, Lease Purch - Eqpt 19,594 27,143 28,292 26,859 28,482 32, % 0 16,680 15,802 TOTAL CAPITAL OUTLAY 41,810 54,488 50,845 49,403 56, , % 0 72,665 30, Child Dev Fund 52,670 73,015 73,015 73, , , % 0 162, Intra Tr-Unr/Rest 58,112 98, , , , , % 0 190, Contingy-Gen Purpos 0 553, , % 0 0 3, Reserves 0 307, , , , % ,614 TOTAL OTHER 110,782 1,032, , , , , % 0 352, ,809 Less Intrafund w/in Unrestr w/in Loc TOTAL UNRESTRICTED 33,259,717 28,911,467 30,155,277 29,970,701 29,824,168 31,067, % 0 29,117,025 1,950,830 less Employee Benefits 6,105,498 6,213,318 5,678,321 5,649,827 6,254,654 6,253, ,631, ,788 TOTAL UNRESTRICTED W/O BEN 27,154,219 22,698,149 24,476,956 24,320,874 23,569,514 24,814, ,485,688 1,329,043 Excludes Fund (Districtwide). 08/09/11 Filename: C:\Documents and Settings\alonzohi\Local Settings\Temporary Internet Files\Content.Outlook\C3B732VY\[cyclical-Locbyobj-1011-per15.xls]W Page 2 of 2