/13/ Camino del Rio South San Diego, CA 92108

Transcription

1 Camino del Rio South San Diego, CA ADOPTED BUDGET September 13, 2012

2 PREFACE 490.3

3 490.4 BOARD OF TRUSTEES Mr. Rich Grosch... President Mr. Peter Zschiesche... Executive Vice President Ms. Mary Graham... VP for Instructional Development Mr. William Schwandt... VP for Educational Collaboration Dr. Maria Nieto Senour... VP for Institutional Effectiveness ADMINISTRATION Dr. Constance M. Carroll... Chancellor... District Office, 3375 Camino del Rio South, San Diego, COLLEGE ADMINISTRATORS Dr. Terrence J. Burgess... President, City College Twelfth Avenue, San Diego, CA Dr. Pamela T. Luster... President, Mesa College Mesa College Drive, San Diego, CA Dr. Patricia Hsieh... President, Miramar College Black Mountain Road, San Diego, CA Dr. Anthony Beebe... President, Continuing Education Ocean View Blvd., San Diego, CA DISTRICT OFFICE ADMINISTRATORS 3375 Camino del Rio South, San Diego, CA Dr. Bonnie Ann Dowd... Executive Vice Chancellor,... Business and Technology Services Dr. Otto Lee... Vice Chancellor,... Instructional Services Mr. William Surbrook... Vice Chancellor,... Human Resources Ms. Lynn Neault... Vice Chancellor,... Student Services Mr. David Umstot... Vice Chancellor,... Facilities Management i

4 490.5 INDIVIDUALS ACTIVE IN THE BUDGET DEVELOPMENT PROCESS BUDGET DEVELOPMENT INSTITUTIONAL PLANNING & ADVISORY COMMITTEE Sally Deaton... Academic Senate Representative... City College Dr. Madeleine Hinkes... Academic Senate President... Mesa College Dr. Daphne Figueroa... Academic Senate President... Miramar College Ingrid Greenberg... Academic Senate President... Continuing Education Joyce Allen...Classified Senate President... Miramar College Jim Mahler... AFT Union President... Jacquelin Bell... Vice President, Administrative Services... City College William Craft... Acting Vice President, Administrative Services... Mesa College Brett Bell... Vice President, Administrative Services... Miramar College Bob Parker... Vice President, Administrative Services... Continuing Education Lynn Neault... Vice Chancellor... Student Services, District Office Nancy Collins... Budget Director... Business and Technology Services, District Office Tau Huynh... Accounting Supervisor... Business and Technology Services, District Office Charles W. Rogers... Controller... Business and Technology Services, District Office Dr. Bonnie Ann Dowd... Executive Vice Chancellor... Business and Technology Services, District Office Dr. Constance M. Carroll... Chancellor... District Office ii

5 ITEM TABLE OF CONTENTS PAGE DESCRIPTION OF FUNDS 1-3 EXECUTIVE SUMMARY 4-6 GENERAL FUND UNRESTRICTED GFU Continuous & One-Time Total District Revenue Sources 7 Intrafund and Interfund Transfers 8 Analysis of Beginning Fund Balance 9 Total District Appropriations by Object Code Allocations by Campus GENERAL FUND RESTRICTED Grants and Contracts Revenue Sources by Grant Budget and Actual Appropriations by Campus OTHER FUNDS Child Development Fund Special Revenue Fund Designated Capital Projects Trust & Agency Funds Other Trust & Agency Fund Student Representation Fee Scholarship & Loan Fund Retiree Health Benefit Trust Fund 60 Student Support Funds Associated Students Fund Student Financial Aid Fund Internal Services Fund Proposition S and N Funds Enterprise Funds RESOLUTIONS Authorization for Transfers 81 GANN Limit 82 iii

6 ~') CElI/llllOlir/ Rio S(llill, 9/13/2012 5irlll Diego. er//ijom/ii <)] I 08-;H <)-388-6,)(jO cr rye H I L (; l:. I M ~ S,\ C () I. U Co E I,"1.1 RA MAR COL I.l: 1: I C () \J T I l'. li t I C I, III I ( t\ 1 t () N Office oftbe CI"wcellor September 13, 2012 CHANCELLOR'S MESSAGE The San Diego Community College District's Adopted Budget is a balanced budget based upon apportionment revenue earned and funded in the previous year without additional state-imposed revenue reductions in The Adopted Budget was developed through a collaborative process involving the Board of Trustees, the Chancellor and Chancellor's Cabinet, the District Budget Development Committee, the District Governance Council, and other individuals and groups representing the administration, faculty, staff, and student leadership at the Colleges, Continuing Education, and the District Office. The Adopted Budget reflects the District's best assessment of funds available, and provides for a responsible allocation plan based upon the highly volatile, dynamic budget development process within the State of California. Issues such as the California Community Colleges' share of Proposition 98 funding, state-imposed deficit factors and workload adjustments, which have reduced funded FTES (full-time-equivalent students), and potential mid-year cuts are among the issues that have impacted the development of the District's Adopted Budget. The budget presented for the Board of Trustees' approval has been developed based upon the District's priorities and plans that have been established for the coming year with no additional reduction of class offerings beyond those already made through The uncertainty of the state's fiscal and budgetary condition for , particularly regarding the outcome of Proposition 30 in the November 6 election, continues to present challenges to the California Community Colleges. For the five-year period of through , the District's state-imposed revenue reductions have exceeded $33 million. During the year alone, the District's apportionment revenue was permanently reduced by $15.5 million and temporarily (i.e., one-time) reduced by $5.2 million for a total state-imposed revenue reduction of $20.7 million. Consequently, the apportionment revenue reductions resulted in the elimination of approximately 4,000 funded FTES for the District since In spite of the state-imposed reductions, the District continues to serve as many students as possible and currently projects in its budget allocations that it will serve approximately 1,000 unfunded FTES in iv

7 /13/2012 The proposed Adopted Budget includes sufficient reserves for the District s stability and security, including adequate reserves to cover cash-flow requirements in the face of millions of dollars in revenue deferrals imposed by the state as well as potential mid-year cuts if Proposition 30 is not approved by the voters in November. The economic forecast continues to suggest that some level of cost savings and budget reduction measures will have to continue in the District in a serious and thoughtful manner through and into regardless of the outcome of the November election. However, if Proposition 30 is not approved by the voters, it is anticipated that the District will face an additional 7.3% reduction in apportionment revenue in the amount of $11.9 million, which will further reduce the District s funded FTES by approximately 2,600. Although I continue to be concerned about the evolving state budget situation, I am recommending the approval of the Adopted Budget as presented for the San Diego Community College District. The budget presented for your consideration ensures that the District will continue to meet its financial obligations, serve as many students as possible, and remain fiscally solvent. I wish to take this opportunity to express my appreciation to all whose collaboration and input have resulted in a budget characterized by both accountability and a positive investment in the quality and availability of programs and services to the students and the community of San Diego. Constance M. Carroll, Ph.D. Chancellor v

8 490.9 DESCRIPTION OF FUNDS

9 DESCRIPTION OF FUND Following is a brief discussion of the funds included in the District s Adopted Budget: GENERAL FUND GENERAL FUND UNRESTRICTED The General Fund Unrestricted accounts for all the assets and resources used for financing the general operation of the district (instruction, administration, student services, maintenance and operations, etc). Transactions for all authorized purposes other than those to be specifically accounted for in other funds are recorded in Unrestricted General Funds. These funds account for all resources available for the general purposes of the San Diego Community College District s operation and support of its education program. This fund also accounts for any matching contributions required for categorical programs that represent designated unrestricted monies. The categories to which these funds are allocated are listed below: Campus Allocations City College Pages Mesa College Pages Miramar College Pages Continuing Education Pages District Office Pages This allocation includes the operating budget for the following departments: Board Office Chancellor s Office Public Information Office Business and Techonology Services Human Resources Facilities Services Instructional Services Student Services General Services and Support Pages This allocation supports Districtwide services as follows: College Police Retiree Benefits Maintenance Services Service Contracts Operation Services Maintenance Contracts Computing Services Lease Contracts 1

10 DESCRIPTION OF FUNDS (Continued) GENERAL FUND RESTRICTED Pages This part of the General Fund accounts for resources available for the operation and support of educational programs that are specifically restricted by donors or other outside agencies as to their expenditure. Categorical or restricted monies are recorded as revenue only to the extent they have been earned (expenses have been incurred for the intended purpose of the gift, grant, contract, etc.). CHILD DEVELOPMENT FUND Pages This fund is established to supplement the operations of the District s Child Development Centers at City College, Mesa College, Miramar College and the Educational Cultural Complex. SPECIAL REVENUE FUND Pages This fund is established in accordance with the State Budget and Accounting Manual for budgeting and accounting for Cosmetology, Consumer Fee and Career Assessment activities. CAPITAL PROJECTS FUND Pages This fund is established for budgeting and accounting for capital outlay construction projects. Also included in this fund are scheduled maintenance and hazardous materials abatement. TRUST AND AGENCY FUND Pages This fund is established to account for all monies held in a trustee capacity by the colleges and District for individuals, organizations and clubs. STUDENT REPRESENTATION FEE TRUST Pages This fund is established to account for all monies collected pursuant to Education Code Section SCHOLARSHIP AND LOAN FUND Pages This fund is established and maintained to account for moneys received from a variety of donors. The monies are awarded to eligible students to further their educational objectives within the District. RETIREE HEALTH BENEFIT TRUST FUND Page 60 This fund is held in an irrevocable trust to fully fund all current and future liabilities related to post employment health benefits. 2

11 DESCRIPTION OF FUNDS (continued) ASSOCIATED STUDENTS FUND Pages This fund is established to account for monies held in trust by the District for organized student associations (AS). A separate Associated Student Fund is maintained for each college. STUDENT FINANCIAL AID FUND Pages This fund is established to account for the receipt and payment of government funded student financial aid including Federal, State and District resources. INTERNAL SERVICES FUND Pages This fund is established to account for the administration and maintenance of the District s group medical, dental and life insurance programs for employees, and the District s programs for Worker s Compensation and Risk Management, Liability, Property, Reserves for Post Retirement Health Benefits and other insurance. PROPOSITION S AND N FUNDS Pages These funds are established to account for the acquisition of land and to construct, improve, and equip facilities in accordance with the respective Campus Facility Master Plans. ENTERPRISE FUNDS Pages These funds are established to account for the sales, purchases, and operating expenses of the District s major business enterprises, the Bookstore and Food Service. The cost of operating these enterprises is to be financed through sales to students, staff and the community. 3

12 EXECUTIVE SUMMARY ALL FUNDS

13 DISTRICT BUDGET ALL FUNDS The District s Adopted Budget of $ million is distributed among several funds, each designed to account for different categories of activities contributing to the District s overall operations. The Adopted Budget is $ million less than the Adopted Budget. This is due to the net decrease for projects in progress of over $ million in Proposition S & N, $4.69 million decrease in Student Financial Aid, $5.54 million increase in Enterprise Fund, and $6.27 million reduction in General Fund Unrestricted primarily due to the State imposed apportionment revenue reductions in It should be noted that included in the Restricted Funds are only those programs that have been identified for continued funding in The table below provides a summary of these funds in comparison with the Adopted Budget. TOTAL DISTRICT BUDGET ALL FUNDS Changes Adopted Adopted Over/ Fund Budget Budget (Under) General Fund Unrestricted $ 215,654,274 $ 209,384,433 $ (6,269,841) Restricted 77,609,108 79,429,585 1,820,477 TOTAL GENERAL FUND $ 293,263,382 $ 288,814,018 $ (4,449,364) OTHER FUNDS Child Development $ 1,261,032 $ 1,322,616 $ 61,584 Special Revenue Fund 1,356,571 1,270,768 (85,803) Capital Projects Fund 11,030,516 10,703,973 (326,543) Associated Students 386, ,985 7,265 Student Financial Aid 70,281,144 65,596,115 (4,685,029) Trust & Agency 2,058,880 2,093,172 34,292 Student Representation Fee 235, ,855 (9,249) Scholarship/Loan 111,231 99,032 (12,199) Internal Services 15,581,281 15,869, ,563 Proposition "S" Fund 141,468,887 81,066,520 (60,402,367) Proposition "N" Fund 330,187, ,903,084 (158,284,586) Enterprise Funds 14,324,392 19,864,320 5,539,928 Retiree Benefit Trust 13,596,141 14,246, ,464 TOTAL OTHER FUNDS $ 601,879,569 $ 384,655,889 $ (217,223,680) TOTAL ALL FUNDS $ 895,142,951 $ 673,469,907 $ (221,673,044) 4

14 SUMMARY OF TOTAL DISTRICT BUDGET General Fund Child Capital Student Scholar- Retiree Prop Prop Dev Special Outlay Trust Rep ship/ Benefit Assoc Student Internal "S" "N" Enterprise TOTAL Unrestricted Restricted Fund Rev Fund Projects &Agency Fee Loan Trust Students Fin Aid Services Fund Fund Funds BUDGET Budget Element INCOME Beginning Balances 14,302,828 38,801, , ,168 10,144,981 1,133, ,855 80,132 14,246, , ,085,958 80,466, ,603,084 6,162, ,676,336 Revenue 195,081,605 35,621, , ,600 46, ,705 81,000 18, ,321 65,596,115 3,774, ,000 1,300,000 13,401, ,754,857 Incoming Transfers 0 5,006, , , , , ,000 6,038,714 Total Income 209,384,433 79,429,585 1,322,616 1,270,768 10,703,973 2,093, ,855 99,032 14,246, ,985 65,596,115 15,869,844 81,066, ,903,084 19,864, ,469,907 APPROPRIATIONS Expenditures 198,637,120 55,993,495 1,261,297 1,270,768 10,366,316 1,366, ,956 61,766 5, ,901 65,551,370 3,624,136 69,446, ,717,614 14,276, ,919,890 Contingency/Reserves 7,609,814 20,978, , ,899 37,266 14,241, , ,245,708 11,620,107 16,185,470 5,587,776 89,511,303 Retained Earnings Outgoing Transfers 3,137,498 2,457,495 61, , , ,038,714 Total Appropriations 209,384,433 79,429,585 1,322,616 1,270,768 10,703,973 2,093, ,855 99,032 14,246, ,985 65,596,115 15,869,844 81,066, ,903,084 19,864, ,469,907 Detail of these funds are located on the following pages as indicated Pages:

15 Interfund/Intrafund Transfers for All Funds Incoming Transfer To: Amount Outgoing Transfer From: Purpose: General Fund Restricted 2,643,684 General Fund Unrestricted See Detail on Page 8 General Fund Restricted 2,282,160 General Fund Restricted Indirect Support earned within Restricted Funds General Fund Restricted 44,745 Student Financial Aid Administrative Allowance General Fund Restricted 36,319 Child Development Fund Indirect Support earned from Child Dev. Grants Child Development Fund 75,000 General Fund Unrestricted Program Support Child Development Fund 25,000 Child Development Fund Program Support Capital Projects Fund 175,335 General Fund Restricted Maint., Emergency repairs & Campus Minor Improv. Capital Projects Fund 337,657 Capital Projects Fund Program Support Enterprise Funds 300,000 General Fund Unrestricted Program Support Associated Students Fund 109,631 General Fund Unrestricted See Detail on Page 8 Internal Services Fund 9,183 General Fund Unrestricted Sports Insurance Premium Total Transfers $6,038,714 6

16 DISTRICT OPERATING BUDGET General Fund Unrestricted (continuous & one-time)

17 COMPARISON OF BUDGETED REVENUE TO REVENUE GENERAL FUND UNRESTRICTED REVENUES Changes Revenue Adopted Adopted Over/ Source Budget Budget Under Apportionment Foundation Grant 16,607,726 16,607,726 0 Credit Base 140,482, ,175,156 (307,740) Non-Credit Base 26,204,254 26,040,913 (163,341) Total Base 183,294, ,823,795 (471,081) Lottery 4,614,597 4,614,597 0 Mandated Cost Reimbursement 0 1,111,180 1,111,180 Interest Revenue 450, ,000 0 Enrollment Fee (2% Waiver) 225, ,501 0 Non-Resident Tuition 4,700,000 4,200,000 (500,000) Student Fees 264, ,000 0 Apprenticeship Allowance 368, ,152 5,361 Other Local Revenue 1,005,033 1,018,380 13,347 Total Revenue 194,922, ,081, ,807 Beginning Balance 20,731,476 14,302,828 (6,428,648) TOTAL UNRESTRICTED REVENUES 215,654, ,384,433 (6,269,841) 7

18 /13/12 GENERAL FUND/UNRESTRICTED INTER AND INTRA FUND TRANSFERS INTRAFUND TRANSFERS INTERFUND TRANSFERS Outgoing Transfer to Restricted for: Transfer from GFU to: Federal Work Study 127,971 Child Development 75,000 Districtwide i t id Co-curricular 1,801, Enterprise Fund 300, Hourglass Park - Miramar 133,566 Hourglass Field House 196,979 Internal Services / Sports Ins. 9,183 Hazardous Materials 50,000 District Support Assoc. Students (1 & 2) 109,631 KSDS 135,000 Hourglass Pool - Miramar 199,021 Total Intrafund Transfer Out 2,643,684 Total Interfund Transfer Out 493,814 (1) I.D. Card - City College = $19,711 - Mesa College = $29,168 - Miramar College = $10,910- Continuing Ed. = $0 (2) Vending - City College = $14,783 - Mesa College = $21,876 - Miramar College = $8,182 - Continuing i Ed = $5,000 8

19 ANALYSIS OF BEGINNING FUND BALANCE ADOPTED Source BUDGET Beginning Balance (One-Time) 14,302,828 DESIGNATED USES OF BEGINNING BALANCE ADOPTED BUDGET To Balance GFU Continuous Operating Budget 12,649,676 Reserve for Economic Uncertainty 53,556 Prior Year Encumbrances - Campus 3,932 Prior Year Encumbrances - District 189,795 Campus Carryforward One-Time Ending Balance Fund 586,972 Carry forward Various Bargaining Unit Balances 690,910 Recycle Account 67,987 Carry forward - Human Resources 60,000 TOTAL USES 14,302,828 9

20 OPERATING BUDGET COMPARISON OF BUDGET TO GENERAL FUND UNRESTRICTED DISTRICTWIDE ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 36,638, ,738, ,415, Contract Non-Classroom 16,133, ,516, ,880, Hourly Classroom 26,792, ,645, ,835, Hourly Non-Classroom 1,221, ,304, ,114, TOTAL ACADEMIC SALARIES 80,786, ,205, ,246, Contract Non-Classroom 42,992, ,052, ,395, Contract Classroom 5,160, ,320, ,253, Hourly Non-Classroom 1,236, ,053, ,113, Hourly Classroom 855, ,291, , TOTAL NON-ACADEMIC SALARIES 50,245, ,718, ,611, Employee Benefits 41,262, ,399, ,882, Supplies & Materials 4,145, ,148, ,761, Other Operating Expenses 19,107, ,456, ,482, Capital Outlay 2,503, ,706, ,653, Intrafund Transfers Out 2,612, ,615, ,643, Interfund Transfers Out 528, , , Contingencies 14,461, ,878, ,609, TOTAL NON SALARY ACCOUNTS 84,622, ,735, ,526, TOTAL BUDGET 215,654, ,659, ,384, TOTAL TENTATIVE BUDGET 209,384,

21 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO GENERAL FUND UNRESTRICTED DISTRICTWIDE PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 38,967, ,541, ,337, ,415, Contract Non-Classroom 16,789, ,730, ,070, ,880, Hourly Classroom 28,895, ,105, ,530, ,835, Hourly Non-Classroom 1,648, ,389, ,233, ,114, TOTAL ACADEMIC SALARIES 86,299, ,766, ,172, ,246, Contract Non-Classroom 39,294, ,868, ,847, ,395, Contract Classroom 5,126, ,165, ,231, ,253, Hourly Non-Classroom 589, , , ,113, Hourly Classroom 1,275, ,163, ,156, , TOTAL NON-ACADEMIC SALARIES 46,285, ,855, ,988, ,611, Employee Benefits 37,922, ,480, ,516, ,882, Supplies & Materials 3,015, ,765, ,728, ,761, Other Operating Expenses 20,515, ,844, ,040, ,482, Capital Outlay 1,079, ,543, ,415, ,653, Intrafund Transfers Out 7,032, ,588, ,611, ,643, Interfund Transfers Out 2,354, , , , EOP Backfill Contingencies ,609, TOTAL NON SALARY ACCOUNTS 71,919, ,750, ,838, ,526, TOTAL ACTUALS & BUDGET 204,505, ,372, ,999, ,384, TOTAL DISTRICT TENTATIVE BUDGET 209,384, HISTORICAL COMPARISON OF FTES Credit 31, , , , In-Service 1, , , Non-Credit 10, , , , DSP&S F-Factor Sub-Total State Reported 43, , , , Non-Resident 1, , , , TOTAL 45, , , ,

22 DISTRICT OPERATING BUDGET General Fund Unrestricted Allocations by Campus

23 OPERATING BUDGET COMPARISON OF BUDGET TO CITY COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 10,063, ,271, ,168, Contract Non-Classroom 3,869, ,002, ,727, Hourly Classroom 6,496, ,414, ,270, Hourly Non-Classroom 463, , , TOTAL ACADEMIC SALARIES 20,893, ,158, ,512, Contract Non-Classroom 4,622, ,540, ,643, Contract Classroom 1,198, ,254, ,225, Hourly Non-Classroom 122, , , Hourly Classroom 189, , , TOTAL NON-ACADEMIC SALARIES 6,134, ,135, ,056, Employee Benefits 7,229, ,683, ,521, Supplies & Materials 217, , , Other Operating Exp & Svs 374, , , Capital Outlay 25, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 7,846, ,334, ,994, SUB TOTAL BUDGET 34,874, ,627, ,563, TOTAL ADOPTED BUDGET 34,563,

24 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO CITY COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 11,610, ,320, ,063, ,168, Contract Non-Classroom 3,714, ,636, ,795, ,727, Hourly Classroom 7,359, ,559, ,412, ,270, Hourly Non-Classroom 661, , , , TOTAL ACADEMIC SALARIES 23,345, ,131, ,735, ,512, Contract Non-Classroom 4,896, ,611, ,468, ,643, Contract Classroom 1,186, ,216, ,225, ,225, Hourly Non-Classroom 127, , , , Hourly Classroom 268, , , , TOTAL NON-ACADEMIC SALARIES 6,478, ,213, ,932, ,056, Employee Benefits 7,290, ,475, ,760, ,521, Supplies & Materials 194, , , , Other Operating Expenses 274, , , , Capital Outlay 1, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 7,760, ,801, ,184, ,994, SUB TOTAL ACTUALS & BUDGET 37,585, ,146, ,852, ,563, TOTAL TENTATIVE BUDGET 34,563, HISTORICAL COMPARISON OF FTES Credit 11, , , , Non-Credit DSP&S Sub-Total State Reported 11, , , , F-Factor Non-Resident TOTAL 11, , , ,

25 OPERATING BUDGET COMPARISON OF BUDGET TO MESA COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 16,819, ,721, ,926, Contract Non-Classroom 5,311, ,351, ,201, Hourly Classroom 8,443, ,490, ,532, Hourly Non-Classroom 307, , , TOTAL ACADEMIC SALARIES 30,882, ,913, ,959, Contract Non-Classroom 6,092, ,190, ,010, Contract Classroom 1,612, ,623, ,591, Hourly Non-Classroom 189, , , Hourly Classroom 54, , , TOTAL NON-ACADEMIC SALARIES 7,949, ,048, ,755, Employee Benefits 10,345, ,935, ,403, Supplies & Materials 737, , , Other Operating Expenses 429, , , Capital Outlay 630, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 12,142, ,786, ,998, SUB TOTAL BUDGET 50,974, ,748, ,714, TOTAL ADOPTED BUDGET 49,714,

26 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO MESA COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 17,165, ,244, ,597, ,926, Contract Non-Classroom 5,557, ,388, ,178, ,201, Hourly Classroom 8,893, ,652, ,600, ,532, Hourly Non-Classroom 447, , , , TOTAL ACADEMIC SALARIES 32,063, ,678, ,785, ,959, Contract Non-Classroom 6,244, ,023, ,960, ,010, Contract Classroom 1,599, ,624, ,576, ,591, Hourly Non-Classroom 27, , , , Hourly Classroom 175, , , , TOTAL NON-ACADEMIC SALARIES 8,046, ,834, ,726, ,755, Employee Benefits 9,997, ,462, ,935, ,403, Supplies & Materials 438, , , , Other Operating Expenses 463, , , , Capital Outlay 206, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 11,105, ,503, ,013, ,998, SUB TOTAL ACTUALS & BUDGET 51,215, ,015, ,525, ,714, TOTAL TENTATIVE BUDGET 49,714, HISTORICAL COMPARISON OF FTES Credit 14, , , , Non-Credit DSP&S Sub Total State Reported 14, , , , F-Factor Non-Resident TOTAL 15, , , ,

27 OPERATING BUDGET COMPARISON OF BUDGET TO MIRAMAR COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 6,151, ,151, ,663, Contract Non-Classroom 2,952, ,131, ,748, Hourly Classroom 4,769, ,807, ,430, Hourly Non-Classroom 47, , , TOTAL ACADEMIC SALARIES 13,921, ,160, ,891, Contract Non-Classroom 3,459, ,459, ,460, Contract Classroom 1,125, ,183, ,166, Hourly Non-Classroom 53, , , Hourly Classroom 107, , , TOTAL NON-ACADEMIC SALARIES 4,745, ,809, ,778, Employee Benefits 4,828, ,058, ,162, Supplies & Materials 184, , , Other Operating Expenses 835, ,246, , Capital Outlay 162, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 6,011, ,653, ,410, SUB TOTAL BUDGET 24,678, ,623, ,080, TOTAL ADOPTED BUDGET 25,080,

28 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO MIRAMAR COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 6,368, ,342, ,129, ,663, Contract Non-Classroom 2,893, ,755, ,287, ,748, Hourly Classroom 4,547, ,055, ,692, ,430, Hourly Non-Classroom 84, , , , TOTAL ACADEMIC SALARIES 13,893, ,225, ,177, ,891, Contract Non-Classroom 3,608, ,428, ,444, ,460, Contract Classroom 1,102, ,132, ,149, ,166, Hourly Non-Classroom 50, , , , Hourly Classroom 146, , , , TOTAL NON-ACADEMIC SALARIES 4,906, ,701, ,761, ,778, Employee Benefits 4,553, ,711, ,058, ,162, Supplies & Materials 165, , , , Other Operating Expenses 882, , ,185, , Capital Outlay 10, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 5,611, ,640, ,418, ,410, SUB TOTAL ACTUALS & BUDGET 24,411, ,567, ,358, ,080, TOTAL TENTATIVE BUDGET 25,080, HISTORICAL COMPARISON OF FTES Credit 5, , , , InService 1, , , Non-Credit DSP&S Sub-Total State Reported 7, , , , F-Factor Non-Resident TOTAL 7, , , ,

29 OPERATING BUDGET COMPARISON OF BUDGET TO CONTINUING EDUCATION - UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 3,594, ,594, ,647, Contract Non-Classroom 2,521, ,541, ,425, Hourly Classroom 6,342, ,342, ,938, Hourly Non-Classroom 276, , , TOTAL ACADEMIC SALARIES 12,734, ,753, ,303, Contract Non-Classroom 2,864, ,883, ,797, Contract Classroom 812, , , Hourly Non-Classroom 22, , , Hourly Classroom 85, , , TOTAL NON-ACADEMIC SALARIES 3,785, ,825, ,729, Employee Benefits 4,516, ,219, ,718, Supplies & Materials 623, , , Other Operating Expense 471, , , Capital Outlay 305, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 5,916, ,621, ,633, SUB TOTAL BUDGET 22,436, ,201, ,667, TOTAL ADOPTED BUDGET 22,667,

30 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO CONTINUING EDUCATION - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 3,708, ,633, ,546, ,647, Contract Non-Classroom 2,661, ,430, ,338, ,425, Hourly Classroom 7,704, ,423, ,316, ,938, Hourly Non-Classroom 314, , , , TOTAL ACADEMIC SALARIES 14,389, ,746, ,418, ,303, Contract Non-Classroom 3,179, ,880, ,796, ,797, Contract Classroom 1,028, , , , Hourly Non-Classroom 15, , , , Hourly Classroom 25, , , , TOTAL NON-ACADEMIC SALARIES 4,249, ,804, ,722, ,729, Employee Benefits 5,507, ,440, ,593, ,718, Supplies & Materials 348, , , , Other Operating Expenses 191, , , , Capital Outlay 25, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 6,072, ,982, ,076, ,633, SUB TOTAL ACTUALS & BUDGET 24,711, ,533, ,218, ,667, TOTAL TENTATIVE BUDGET 22,667, HISTORICAL COMPARISON OF FTES Credit Non-Credit 10, , , , DSP&S Sub-Total State Reported 10, , , , F-Factor TOTAL 10, , , ,

31 OPERATING BUDGET COMPARISON OF BUDGET TO DISTRICT OFFICES - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 1,279, ,315, ,575, Hourly Classroom 45, , Hourly Non-Classroom 54, , , TOTAL ACADEMIC SALARIES 1,379, ,380, ,632, Contract Non-Classroom 8,754, ,075, ,242, Contract Classroom Hourly Non-Classroom 266, , , Hourly Classroom TOTAL NON-ACADEMIC SALARIES 9,021, ,341, ,489, Employee Benefits 4,055, ,202, ,426, Supplies & Materials 414, , , Other Operating Expenses 631, ,127, , Capital Outlay 369, , , Intrafund Transfer Out Interfund Transfer Out Contingencies 14,461, ,878, ,609, TOTAL NON SALARY ACCOUNTS 19,933, ,076, ,724, TOTAL ADOPTED BUDGET 30,334, ,799, ,847,

32 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO DISTRICT OFFICES - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 1,555, ,388, ,338, ,575, Hourly Classroom , , Hourly Non-Classroom , , , TOTAL ACADEMIC SALARIES 1,556, ,409, ,358, ,632, Contract Non-Classroom 9,693, ,370, ,141, ,242, Contract Classroom Hourly Non-Classroom 203, , , , Hourly Classroom TOTAL NON-ACADEMIC SALARIES 9,896, ,550, ,350, ,489, Employee Benefits 4,166, ,985, ,098, ,426, Supplies & Materials 317, , , , Other Operating Expenses 560, ,179, ,083, , Capital Outlay 190, , , , Intrafund Trans Out Interfund Trans Out Contingencies ,609, TOTAL NON SALARY ACCOUNTS 5,235, ,728, ,638, ,724, TOTAL ACTUALS & BUDGET 16,688, ,689, ,347, ,847,

33 OPERATING BUDGET COMPARISON OF BUDGET TO GENERAL SUPPORT SERVICES - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 10, , Contract Non-Classroom 199, , , Hourly Classroom 694, , , Hourly Non-Classroom 71, , , TOTAL ACADEMIC SALARIES 975, , , Contract Non-Classroom 17,198, ,902, ,240, Contract Classroom 410, , , Hourly Non-Classroom 582, , , Hourly Classroom 418, , , TOTAL NON-ACADEMIC SALARIES 18,609, ,557, ,800, Employee Benefits 10,287, ,299, ,649, Supplies & Materials 1,968, ,992, ,904, Other Operating Expenses 16,365, ,729, ,710, Capital Outlay 1,009, ,096, ,362, Intrafund Transfer Out 2,612, ,615, ,643, Interfund Transfer Out 528, , , Contingencies TOTAL NON SALARY ACCOUNTS 32,771, ,263, ,764, TOTAL TENTATIVE BUDGET 52,356, ,658, ,511,

34 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO GENERAL SUPPORT SERVICES - GENERAL FUND UNRESTRICTED PCT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 114, , Contract Non-Classroom 407, , , , Hourly Classroom 389, , , , Hourly Non-Classroom 140, , , , TOTAL ACADEMIC SALARIES 1,051, , , , Contract Non-Classroom 11,671, ,553, ,037, ,240, Contract Classroom 210, , , , Hourly Non-Classroom 165, , , , Hourly Classroom 660, , , , TOTAL NON-ACADEMIC SALARIES 12,706, ,751, ,495, ,800, Employee Benefits 6,406, ,405, ,068, ,649, Supplies & Materials 1,551, ,565, ,686, ,904, Other Operating Expenses 18,143, ,147, ,762, ,710, Capital Outlay 645, , , ,362, Intrafund Trans Out 7,032, ,588, ,611, ,643, Interfund Trans Out 2,354, , , , EOP Backfill 80, Contingencies TOTAL NON SALARY ACCOUNTS 36,133, ,093, ,505, ,764, TOTAL ACTUALS & BUDGET 49,892, ,419, ,696, ,511,

35 GENERAL FUND RESTRICTED Grants & Contracts

36 GRANTS AND CONTRACTS General Fund/Restricted represents the second largest source of revenue received by the District. These restricted resources support grants, contracts and other categorical programs which may either augment certain unrestricted general fund activities such as matriculation, disabled student services, vocational education and staff development or be received for the specific advocacy of programs like parking and health services that would otherwise not exist. Included in the Adopted Budget are only those programs that have been identified for continued funding during Since many letters of commitment and subsequent awards will not be received until later in the budget year, it can be anticipated that this category of funding will continue to change as the year progresses. Subsequent changes to this budget will continue to be submitted to the Board of Trustees for approval when such changes become known. GENERAL FUND/RESTRICTED INCOME DETAIL ACTUALS ADOPTED FEDERAL INCOME Adult Education & Family Literacy 1,729,135 1,787,855 Dept. of Rehabilitation 709, ,936 Military Education 12,299,770 3,824,216 Gear Up 49,108 0 National Science Foundation(NSF) 53,119 82,557 San Diego Workforce Partnership 227, ,000 U.S. Department of Health & Human Services 544, ,628 U.S Deparment of Education Student Retention 748, ,975 Vocational Tech Education Act (VTEA) 2,376,746 2,361,598 Hi Tech Community Consortium 387,445 29,079 South Coast Air Quality - Truck ORC 80, ,637 College Work Study Program 828, ,565 Student Support Services 281, ,054 Financial Aid Admin Allowance 92,312 61,094 Veterans Admin. Allowance 69,523 32,800 Other Federal Income 47,012 3,074 FEDERAL INCOME TOTAL 20,524,792 11,828,068 24

37 GRANTS AND CONTRACTS CONTINUED ACTUALS ADOPTED STATE INCOME Extended Opportunity Program 1,368,671 1,350,677 BFAP Administration 1,606,361 1,844,353 AB1725 Staff Development/Diversity 15,439 15,439 Disabled Students Programs/Services(DSP&S) 2,496,865 2,488,071 Cooperative Agencies Resource for Ed.(CARE) 111, ,494 Basic Skills 970, ,227 Yosemite Community College 8,158 0 Center for Applied Technlogies (CACT) 211, ,688 Matriculation 2,741,763 2,604,675 Part time Faculty Compensation 883, ,449 CALWORKs/TANF Program 1,294,485 1,294,466 Tech Prep 140, ,167 Advanced Transportation 206, ,108 Responsive Training Grant 180, ,000 Proposition 20 Lottery 1,534, ,828 Math MESA Project City College 43,002 63,125 CTE Colloaboration Grant 329,080 82,270 City Middle College 92,253 84,153 Career Ladders Project 3,942 25,000 CalWorks Welfare to Work 133, ,000 Bio-Technology Center 330, ,459 Nursing Retention Grant 171, ,537 Linking After School Employment 1 0 Other State Income 49,940 75,000 STATE INCOME TOTAL 14,922,883 14,248,186 25

38 GRANTS AND CONTRACTS CONTINUED LOCAL INCOME ACTUALS ADOPTED Districtwide Cocurricular 36,651 43,895 Districtwide Civic Center 438, ,900 Parking Services Fund 1,886,212 1,797,500 Student Health Services/Insurance Fund 1,536,441 1,547,613 Regional Occupational Program (ROP) 69,905 0 Library Fines/Copy Charges 19,841 28,000 Hourglass Community Recreation 606, ,904 Price Scholarship Administration 211, ,361 Center for Applied Tech Revenue (CACT) 82, ,000 Redevelopment 5,239,420 2,643,504 Advanced Transportation 26,360 60,000 KSDS Radio Station 504, ,000 Digital Transmission 299, ,925 Military Education 0 339,813 Child Care Center 17,865 22,000 SDGS Natural Gas Vehicle ATTE 9,116 0 Basic Skills Professional Development Grant 37,500 0 South Crest Air Quality Mgmt 84, ,857 Carnegie Foundation- Math Pathway 35,000 10,000 SDC Mental Health Career Pathway 171, ,329 Biotechnology Center Revenue 53,338 30,361 SDUSD - SDEMC Leasing 0 40,800 Jobs for the Future 24,654 3,991 Other Local Funded Projects 101,652 66,135 LOCAL INCOME TOTAL 11,492,876 9,544,888 BEGINNING BALANCE 35,839,996 38,801,533 INCOMING TRANSFERS 6,137,610 5,006,910 TOTAL REVENUE AND BEGINNING BALANCE 88,918,157 79,429,585 26

39 GRANTS & CONTRACTS COMPARISON OF BUDGET TO TOTAL DISTRICT ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 2,419, ,776, ,308, Contract Non-Classroom 5,685, ,396, ,248, Hourly Classroom 1,398, ,332, ,672, Hourly Non-Classroom 5,359, ,077, ,556, TOTAL ACADEMIC SALARIES 14,863, ,583, ,786, Contract Non-Classroom 5,703, ,479, ,651, Contract Classroom 428, , , Hourly Non-Classroom 2,964, ,805, ,053, Hourly Classroom 1,445, ,048, ,439, TOTAL NON-ACADEMIC SALARIES 10,542, ,745, ,552, Employee Benefits 7,012, ,765, ,696, Supplies & Materials 2,908, ,716, ,430, Other Operating Expenses 15,606, ,091, ,870, Capital Outlay 3,752, ,859, ,780, Intrafund Transfers Out 1,475, ,433, ,282, Interfund Transfers Out 660, , , Student Financial Aid 698, , , Other Student Aid 195, , , Contingencies 19,892, ,559, ,978, TOTAL NON SALARY ACCOUNTS 52,203, ,124, ,091, TOTAL BUDGET 77,609, ,453, ,429,