/12/ Camino del Rio South San Diego, CA 92108

Transcription

1 Camino del Rio South San Diego, CA ADOPTED BUDGET September 12, 2013

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3 PREFACE 490.3

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5 490.4 BOARD OF TRUSTEES Rich Grosch... President Peter Zschiesche... Executive Vice President Mary Graham... VP for Instructional Development Bernie Rhinerson... 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. Lynn Neault... Interim 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 Dr. Gail Conrad... Acting Vice Chancellor,... Student Services Will Surbrook... Vice Chancellor,... Human Resources Lance Lareau... Acting Vice Chancellor,... Facilities Management i

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7 490.5 INDIVIDUALS ACTIVE IN THE BUDGET DEVELOPMENT PROCESS BUDGET DEVELOPMENT INSTITUTIONAL PLANNING & ADVISORY COMMITTEE Sally Deaton... Academic Senate Representative... City College Terry Kohlenberg... Academic Senate President... Mesa College Dr. Daphne Figueroa... Academic Senate President... Miramar College Timothy Pawlak... 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 Robert Garber... Acting Vice President, Administrative Services... Mesa College Brett Bell... Vice President, Administrative Services... Miramar College Bob Parker... Vice President, Administrative Services... Continuing Education Dr. Gail Conrad... Acting Vice Chancellor... Student Services, District Office Nancy Lim... Acting Budget 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

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9 TABLE OF CONTENTS ITEM 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 Funds Student Representation Fee Scholarship & Loan Funds Retiree Health Benefit Trust Fund 60 Student Support Funds Associated Students Funds Student Financial Aid Funds Internal Services Fund Proposition S and N Funds Enterprise Funds RESOLUTIONS Authorization for Transfers 81 GANN Limit 82 iii

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12 /12/13 for facilities improvements throughout the District. The Adopted Budget presented provides funding for three years of construction projects, either currently in progress or to begin in , and brings to conclusion all of the construction projects identified in the District's facilities master plan funded by the Proposition S, General Obligation Bonds, 2002 Election. The Adopted Budget also includes sufficient reserves for the District's stability and security, including adequate reserves to cover anticipated cash-flow requirements. The state and national economic forecasts still suggest that some level of cost savings and fiscally sound budget planning must continue at the District in a serious and thoughtful manner, through and for the next few years, especially given that Proposition 30 provides temporary tax revenues, one of which will expire in 2016; the other will expire in The Adopted Budget presented for the Board of Trustees' approval has been developed based upon the District's established priorities and plans, which includes significant increases to the number of class section offerings at each of the Colleges and Continuing Education, and represents the beginning of a "slow thaw" from the hiring freeze that has been in place at the District since The District has begun the process to hire permanent full-time faculty at each of the Colleges and Continuing Education and included those costs in the budget presented for adoption. Improvements in operational services and other staffing needs will also begin to be addressed during Although I continue to remain concerned about state and national economic uncertainties, I am also pleased that the state voters, through the passage of Proposition 30, and the governor and state legislators recognized the importance of the community colleges to our state. I am heartened to see the state slowly rebounding with the possibility of continued improvements in funding that will benefit students, faculty, staff, and the broader community. Therefore, I am pleased to recommend the approval of the Adopted Budget for the San Diego Community College District. The budget, presented for your consideration, ensures that the District will continue to meet its financial obligations, continue to serve as many students as possible, and continue to remain fiscally solvent and viable. 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

13 490.9 DESCRIPTION OF FUNDS

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15 DESCRIPTION OF FUND Following is a brief discussion of the funds included in the District s Adopted Budget: 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. 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 Communications and Public Relations Business and Technology Services Human Resources Facilities Services Instructional Services and Planning 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

16 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 FUNDS 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. DESIGNATED CAPITAL PROJECTS FUNDS 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 FUNDS 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 FUNDS 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

17 DESCRIPTION OF FUNDS (continued) ASSOCIATED STUDENTS FUNDS 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 FUNDS 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

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19 EXECUTIVE SUMMARY ALL FUNDS

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21 DISTRICT BUDGET ALL FUNDS The District s Adopted Budget of $866 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 approximately $192 million more than the Adopted Budget. This is due primarily to the net increase of approximately $181 million in Proposition S & N, $1.2 million increase in the Retiree Benefit Trust, $4.1 million in the General Fund Restricted and $11.3 million increase in the General Fund Unrestricted revenue. It should be noted that included in the Restricted Funds are only those programs that have been identified for continued funding in 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. 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 $ 209,384,433 $ 220,721,706 $ 11,337,273 Restricted 79,429,585 83,583,809 4,154,224 TOTAL GENERAL FUND $ 288,814,018 $ 304,305,515 $ 15,491,497 OTHER FUNDS Child Development $ 1,322,616 $ 1,168,618 $ (153,998) Special Revenue Fund 1,270,768 1,480, ,666 Capital Projects Fund 10,703,973 10,115,076 (588,897) Associated Students 393, ,863 (4,122) Student Financial Aid 65,596,115 65,606,758 10,643 Trust & Agency 2,093,172 2,197, ,772 Student Representation Fee 225, ,450 6,595 Scholarship/Loan 99,032 95,461 (3,571) Internal Services 15,869,844 9,459,963 (6,409,881) Proposition "S" Fund 81,066, ,490,064 70,423,544 Proposition "N" Fund 171,903, ,162, ,259,708 Enterprise Funds 19,864,320 21,517,734 1,653,414 Retiree Benefit Trust 14,246,605 15,452,462 1,205,857 TOTAL OTHER FUNDS $ 384,655,889 $ 561,369,619 $ 176,713,730 TOTAL ALL FUNDS $ 673,469,907 $ 865,675,134 $ 192,205,227 4

22 Beginning Balances 18,197,218 41,500, , ,934 6,756,752 1,236, ,950 76,420 15,452, , ,177,706 46,882,868 6,791,806 6,158, ,828,238 Revenue 202,524,488 37,529, , ,500 2,313, ,657 79,500 19, ,783 65,606,758 3,273, ,607, ,370,986 14,359, ,999,804 Incoming Transfers 0 4,553, , ,044, , , ,000,000 6,847,092 Total Income 220,721,706 83,583,809 1,168,618 1,480,434 10,115,076 2,197, ,450 95,461 15,452, ,863 65,606,758 9,459, ,490, ,162,792 21,517, ,675, Budget Element 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 INCOME 5 APPROPRIATIONS Expenditures 202,585,177 58,914,761 1,117,130 1,480,434 9,253,487 1,355, ,643 62,129 1, ,816 65,553,679 3,058,257 71,222, ,878,807 15,714, ,538,962 Contingency/Reserves 14,324,806 22,599, , ,807 33,332 15,451, , ,401,706 80,267, ,283,985 5,803, ,289,080 Retained Earnings Outgoing Transfers 3,811,723 2,069,213 51, , , ,847,092 Total Appropriations 220,721,706 83,583,809 1,168,618 1,480,434 10,115,076 2,197, ,450 95,461 15,452, ,863 65,606,758 9,459, ,490, ,162,792 21,517, ,675,134 Detail of these funds are located on the following pages as indicated Pages:

23 Interfund/Intrafund Transfers for all Funds 6 Incoming Transfer To: Amount Outgoing Transfer From Purpose: General Fund Restricted 2,588,396 General Fund Unrestricted See Detail on Page 8 General Fund Restricted 1,885,896 General Fund Restricted Indirect Support earned within Restricted Funds General Fund Restricted 53,079 Student Financial Aid Administrative Allowance General Fund Restricted 26,488 Child Development Fund Indirect Support earned from Child Dev. Grants Child Development Fund 100,000 General Fund Unrestricted Program Support Child Development Fund 25,000 Child Development Fund Program Support Capital Projects Fund 183,317 General Fund Restricted Maint., Emergency repairs & Campus Minor Improv. Capital Projects Fund 861,589 Capital Projects Fund Program Support Enterprise Funds 1,000,000 General Fund Unrestricted Program Support Associated Students Fund 114,144 General Fund Unrestricted See Detail on Page 8 Internal Services Fund 9,183 General Fund Unrestricted Sports Insurance Premium Total Transfers $6,847,092

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

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27 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 16,607,727 1 Credit Base 140,175, ,701,663 5,526,507 Non-Credit Base 26,040,913 25,409,573 (631,340) Total Base 182,823, ,718,963 4,895,168 COLA 0 2,875,598 2,875,598 Sub Total 182,823, ,594,561 7,770,766 Part Time Faculty 0 96,548 96,548 Lottery 4,614,597 4,614,597 0 Mandated Cost Reimbursement 1,111,180 1,084,076 (27,104) Interest Revenue 450, ,000 (250,000) Enrollment Fee (2% Waiver) 225, , ,403 Non-Resident Tuition 4,200,000 4,200,000 0 Student Fees 264, ,000 0 Apprenticeship Allowance 374, ,152 0 Other Local Revenue 1,018, ,650 (443,730) Total Revenue 195,081, ,524,488 7,442,883 Beginning Balance 14,302,828 18,197,218 3,894,390 TOTAL UNRESTRICTED REVENUES 209,384, ,721,706 11,337,273 7

28 /12/13 GENERAL FUND/UNRESTRICTED INTER AND INTRA FUND TRANSFERS INTRAFUND TRANSFERS INTERFUND TRANSFERS Outgoing Transfer to Restricted for: Transfer from GFU to: Federal Work Study 34,525 Child Development 100,000 Districtwide Co-curricular 1,801,147 Enterprise Fund 1,000,000 Hourglass Park - Miramar 197,840 Hourglass Field House 231,532 Internal Services / Sports Ins. 9,183 Hazardous Materials 69,000 District Support Assoc. Students (1 & 2) 114,144 KSDS 135,000 Hourglass Pool - Miramar 119,352 Total Intrafund Transfer Out 2,588,396 Total Interfund Transfer Out 1,223,327 (1) I.D. Card - City College = $20,576 - Mesa College = $30,502 - Miramar College = $11,290- Continuing Ed. = $0 (2) Vending - City College = $15,432 - Mesa College = $22,877 - Miramar College = $8,468 - Continuing Ed = $5,000 8

29 Source ANALYSIS OF BEGINNING FUND BALANCE ADOPTED BUDGET Beginning Balance (One-Time) 18,197,218 DESIGNATED USES OF BEGINNING BALANCE ADOPTED BUDGET To Balance GFU Continuous Operating Budget 15,809,300 Reserve for Economic Uncertainty 500,000 Prior Year Encumbrances - Campus 21,511 Prior Year Encumbrances - District 207,512 Campus Carryforward One-Time Ending Balance Fund 586,972 Carry forward Various Bargaining Unit Balances 806,856 Web Site Upgrade-Communications 90,000 ERP 130,000 Recycle Account 45,067 TOTAL USES 18,197,218 9

30 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 35,415, ,827, ,056, Contract Non-Classroom 16,880, ,033, ,494, Hourly Classroom 25,835, ,910, ,369, Hourly Non-Classroom 1,114, ,189, ,192, TOTAL ACADEMIC SALARIES 79,246, ,961, ,113, Contract Non-Classroom 43,395, ,301, ,688, Contract Classroom 5,253, ,247, ,252, Hourly Non-Classroom 1,113, ,194, ,258, Hourly Classroom 848, , , TOTAL NON-ACADEMIC SALARIES 50,611, ,670, ,172, Employee Benefits 43,882, ,063, ,982, Supplies & Materials 3,761, ,639, ,902, Other Operating Expenses 18,482, ,750, ,461, Capital Outlay 2,653, ,489, ,951, Intrafund Transfers Out 2,643, ,643, ,588, Interfund Transfers Out 493, , ,223, Student Financial Aid , Contingencies 7,609, ,309, ,324, TOTAL NON SALARY ACCOUNTS 79,526, ,752, ,435, TOTAL BUDGET 209,384, ,384, ,721, TOTAL TENTATIVE BUDGET 220,721,

31 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 38,541, ,337, ,161, ,056, Contract Non-Classroom 15,730, ,070, ,322, ,494, Hourly Classroom 31,105, ,530, ,353, ,369, Hourly Non-Classroom 1,389, ,233, ,301, ,192, TOTAL ACADEMIC SALARIES 86,766, ,172, ,138, ,113, Contract Non-Classroom 43,868, ,847, ,084, ,688, Contract Classroom 5,165, ,231, ,222, ,252, Hourly Non-Classroom 658, , , ,258, Hourly Classroom 1,163, ,156, ,023, , TOTAL NON-ACADEMIC SALARIE 50,855, ,988, ,289, ,172, Employee Benefits 41,480, ,516, ,438, ,982, Supplies & Materials 2,765, ,728, ,546, ,902, Other Operating Expenses 15,844, ,040, ,406, ,461, Capital Outlay 1,543, ,415, ,195, ,951, Intrafund Transfers Out 2,588, ,611, ,631, ,588, Interfund Transfers Out 527, , , ,223, Student Financial Aid , Contingencies ,324, TOTAL NON SALARY ACCOUNTS 64,750, ,838, ,980, ,435, TOTAL ACTUALS & BUDGET 202,372, ,999, ,409, ,721, TOTAL DISTRICT TENTATIVE BUDGET 220,721, HISTORICAL COMPARISON OF FTES Credit 32, , , , In-Service 1, , , Non-Credit 8, , , , DSP&S F-Factor Sub-Total State Reported 42, , , , Non-Resident 1, , , TOTAL 43, , , ,

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33 DISTRICT OPERATING BUDGET General Fund Unrestricted Appropriations by Campus

34 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 10,168, ,230, ,863, Contract Non-Classroom 3,727, ,754, ,745, Hourly Classroom 6,270, ,734, ,718, Hourly Non-Classroom 346, , , TOTAL ACADEMIC SALARIES 20,512, ,144, ,671, Contract Non-Classroom 4,643, ,739, ,695, Contract Classroom 1,225, ,226, ,229, Hourly Non-Classroom 73, , , Hourly Classroom 114, , , TOTAL NON-ACADEMIC SALARIES 6,056, ,161, ,116, Employee Benefits 7,521, ,298, ,303, Supplies & Materials 133, , , Other Operating Exp & Svs 320, , , Capital Outlay 19, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 7,994, ,772, ,784, SUB TOTAL BUDGET 34,563, ,078, ,572, TOTAL ADOPTED BUDGET 35,572,

35 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 11,320, ,063, ,937, ,863, Contract Non-Classroom 3,636, ,795, ,573, ,745, Hourly Classroom 7,559, ,412, ,500, ,718, Hourly Non-Classroom 614, , , , TOTAL ACADEMIC SALARIES 23,131, ,735, ,548, ,671, Contract Non-Classroom 4,611, ,468, ,585, ,695, Contract Classroom 1,216, ,225, ,201, ,229, Hourly Non-Classroom 127, , , , Hourly Classroom 258, , , , TOTAL NON-ACADEMIC SALARIES 6,213, ,932, ,984, ,116, Employee Benefits 7,475, ,760, ,959, ,303, Supplies & Materials 122, , , , Other Operating Expenses 197, , , , Capital Outlay 6, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 7,801, ,184, ,276, ,784, SUB TOTAL ACTUALS & BUDGET 37,146, ,852, ,808, ,572, TOTAL TENTATIVE BUDGET 35,572, HISTORICAL COMPARISON OF FTES Credit 11, , , , Non-Credit DSP&S Sub-Total State Reported 11, , , , F-Factor Non-Resident TOTAL 11, , , ,

36 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 15,926, ,278, ,835, Contract Non-Classroom 5,201, ,200, ,165, Hourly Classroom 8,532, ,694, ,102, Hourly Non-Classroom 300, , , TOTAL ACADEMIC SALARIES 29,959, ,488, ,407, Contract Non-Classroom 6,010, ,194, ,949, Contract Classroom 1,591, ,584, ,588, Hourly Non-Classroom 30, , , Hourly Classroom 123, , , TOTAL NON-ACADEMIC SALARIES 7,755, ,951, ,707, Employee Benefits 10,403, ,614, ,162, Supplies & Materials 652, , , Other Operating Expenses 449, , , Capital Outlay 493, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 11,998, ,212, ,807, SUB TOTAL BUDGET 49,714, ,652, ,923, TOTAL ADOPTED BUDGET 50,923,

37 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 17,244, ,597, ,944, ,835, Contract Non-Classroom 5,388, ,178, ,071, ,165, Hourly Classroom 9,652, ,600, ,078, ,102, Hourly Non-Classroom 392, , , , TOTAL ACADEMIC SALARIES 32,678, ,785, ,478, ,407, Contract Non-Classroom 6,023, ,960, ,076, ,949, Contract Classroom 1,624, ,576, ,587, ,588, Hourly Non-Classroom 37, , , , Hourly Classroom 148, , , , TOTAL NON-ACADEMIC SALARIES 7,834, ,726, ,809, ,707, Employee Benefits 10,462, ,935, ,464, ,162, Supplies & Materials 344, , , , Other Operating Expenses 381, , , , Capital Outlay 315, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 11,503, ,013, ,507, ,807, SUB TOTAL ACTUALS & BUDGET 52,015, ,525, ,795, ,923, TOTAL TENTATIVE BUDGET 50,923, HISTORICAL COMPARISON OF FTES Credit 15, , , , Non-Credit DSP&S Sub Total State Reported 15, , , , F-Factor Non-Resident TOTAL 15, , , ,

38 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 5,663, ,692, ,701, Contract Non-Classroom 3,748, ,748, ,438, Hourly Classroom 4,430, ,637, ,237, Hourly Non-Classroom 48, , , TOTAL ACADEMIC SALARIES 13,891, ,142, ,418, Contract Non-Classroom 3,460, ,504, ,434, Contract Classroom 1,166, ,166, ,145, Hourly Non-Classroom 28, , , Hourly Classroom 123, , , TOTAL NON-ACADEMIC SALARIES 4,778, ,827, ,734, Employee Benefits 5,162, ,413, ,013, Supplies & Materials 154, , , Other Operating Expenses 928, , , Capital Outlay 165, , , Intrafund Transfer Interfund Transfer Student Financial Aid , TOTAL NON SALARY ACCOUNTS 6,410, ,620, ,299, SUB TOTAL BUDGET 25,080, ,591, ,452, TOTAL ADOPTED BUDGET 25,452,

39 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 6,342, ,129, ,786, ,701, Contract Non-Classroom 2,755, ,287, ,599, ,438, Hourly Classroom 5,055, ,692, ,324, ,237, Hourly Non-Classroom 72, , , , TOTAL ACADEMIC SALARIES 14,225, ,177, ,774, ,418, Contract Non-Classroom 3,428, ,444, ,454, ,434, Contract Classroom 1,132, ,149, ,179, ,145, Hourly Non-Classroom 46, , , , Hourly Classroom 94, , , , TOTAL NON-ACADEMIC SALARIES 4,701, ,761, ,808, ,734, Employee Benefits 4,711, ,058, ,154, ,013, Supplies & Materials 160, , , , Other Operating Expenses 752, ,185, , , Capital Outlay 15, , , , Intrafund Transfer Out Interfund Transfer Out Student Financial Aid , , TOTAL NON SALARY ACCOUNTS 5,640, ,418, ,165, ,299, SUB TOTAL ACTUALS & BUDGET 24,567, ,358, ,748, ,452, TOTAL TENTATIVE BUDGET 25,452, HISTORICAL COMPARISON OF FTES Credit 5, , , , InService 1, , , Non-Credit DSP&S Sub-Total State Reported 7, , , , F-Factor Non-Resident TOTAL 7, , , ,

40 OPERATING BUDGET COMPARISON OF BUDGET TO CONTINUING EDUCATION - UNRESTRICTED ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 3,647, ,627, ,646, Contract Non-Classroom 2,425, ,535, ,327, Hourly Classroom 5,938, ,384, ,604, Hourly Non-Classroom 292, , , TOTAL ACADEMIC SALARIES 12,303, ,839, ,938, Contract Non-Classroom 2,797, ,816, ,918, Contract Classroom 856, , , Hourly Non-Classroom 20, , , Hourly Classroom 55, , , TOTAL NON-ACADEMIC SALARIES 3,729, ,751, ,898, Employee Benefits 5,718, ,624, ,618, Supplies & Materials 490, , , Other Operating Expense 347, , , Capital Outlay 77, , , Intrafund Transfer Interfund Transfer TOTAL NON SALARY ACCOUNTS 6,633, ,539, ,956, SUB TOTAL BUDGET 22,667, ,130, ,794, TOTAL ADOPTED BUDGET 22,794,

41 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 3,633, ,546, ,493, ,646, Contract Non-Classroom 2,430, ,338, ,329, ,327, Hourly Classroom 8,423, ,316, ,033, ,604, Hourly Non-Classroom 258, , , , TOTAL ACADEMIC SALARIES 14,746, ,418, ,084, ,938, Contract Non-Classroom 2,880, ,796, ,882, ,918, Contract Classroom 820, , , , Hourly Non-Classroom 17, , , , Hourly Classroom 85, , , , TOTAL NON-ACADEMIC SALARIES 3,804, ,722, ,825, ,898, Employee Benefits 5,440, ,593, ,453, ,618, Supplies & Materials 319, , , , Other Operating Expenses 185, , , , Capital Outlay 36, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON SALARY ACCOUNTS 5,982, ,076, ,004, ,956, SUB TOTAL ACTUALS & BUDGET 24,533, ,218, ,915, ,794, TOTAL TENTATIVE BUDGET 22,794, HISTORICAL COMPARISON OF FTES Credit Non-Credit 8, , , , DSP&S Sub-Total State Reported 8, , , , F-Factor TOTAL 9, , , ,

42 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 1,575, ,578, ,614, Hourly Classroom , Hourly Non-Classroom 57, , , TOTAL ACADEMIC SALARIES 1,632, ,044, ,686, Contract Non-Classroom 9,242, ,139, ,663, Contract Classroom Hourly Non-Classroom 247, , , Hourly Classroom TOTAL NON-ACADEMIC SALARIES 9,489, ,386, ,938, Employee Benefits 4,426, ,395, ,023, Supplies & Materials 426, , , Other Operating Expenses 726, , , Capital Outlay 536, , , Intrafund Transfer Out Interfund Transfer Out Contingencies 7,609, ,309, ,324, TOTAL NON SALARY ACCOUNTS 13,724, ,383, ,285, TOTAL ADOPTED BUDGET 24,847, ,815, ,910,

43 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 1,388, ,338, ,597, ,614, Hourly Classroom 12, , , Hourly Non-Classroom 8, , , , TOTAL ACADEMIC SALARIES 1,409, ,358, ,030, ,686, Contract Non-Classroom 9,370, ,141, ,977, ,663, Contract Classroom Hourly Non-Classroom 180, , , , Hourly Classroom TOTAL NON-ACADEMIC SALARIES 9,550, ,350, ,162, ,938, Employee Benefits 3,985, ,098, ,316, ,023, Supplies & Materials 253, , , , Other Operating Expenses 1,179, ,083, ,713, , Capital Outlay 310, , , , Intrafund Trans Out Interfund Trans Out Contingencies ,324, TOTAL NON SALARY ACCOUNTS 5,728, ,638, ,364, ,285, TOTAL ACTUALS & BUDGET 16,689, ,347, ,558, ,910,

44 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 202, , , Hourly Classroom 663, , , Hourly Non-Classroom 70, , , TOTAL ACADEMIC SALARIES 947, , , Contract Non-Classroom 17,240, ,907, ,027, Contract Classroom 413, , , Hourly Non-Classroom 713, , , Hourly Classroom 432, , , TOTAL NON-ACADEMIC SALARIES 18,800, ,592, ,776, Employee Benefits 10,649, ,717, ,860, Supplies & Materials 1,904, ,952, ,828, Other Operating Expenses 15,710, ,153, ,438, Capital Outlay 1,362, , ,362, Intrafund Transfer Out 2,643, ,643, ,588, Interfund Transfer Out 493, , ,223, Contingencies TOTAL NON SALARY ACCOUNTS 32,764, ,222, ,301, TOTAL TENTATIVE BUDGET 52,511, ,115, ,068,

45 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 , Contract Non-Classroom 130, , , , Hourly Classroom 402, , , , Hourly Non-Classroom 42, , , , TOTAL ACADEMIC SALARIES 574, , , , Contract Non-Classroom 17,553, ,037, ,108, ,027, Contract Classroom 371, , , , Hourly Non-Classroom 249, , , , Hourly Classroom 576, , , , TOTAL NON-ACADEMIC SALARIES 18,751, ,495, ,700, ,776, Employee Benefits 9,405, ,068, ,089, ,860, Supplies & Materials 1,565, ,686, ,603, ,828, Other Operating Expenses 13,147, ,762, ,980, ,438, Capital Outlay 859, , , ,362, Intrafund Trans Out 2,588, ,611, ,631, ,588, Interfund Trans Out 527, , , ,223, EOP Backfill Contingencies TOTAL NON SALARY ACCOUNTS 28,093, ,505, ,661, ,301, TOTAL ACTUALS & BUDGET 47,419, ,696, ,583, ,068,

46

47 GENERAL FUND RESTRICTED Grants & Contracts

48

49 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 1,767,888 1,790,523 Dept. of Rehabilitation 661, ,936 Military Education 8,259,939 2,971,764 Gear Up 16,134 12,076 National Science Foundation(NSF) 62,788 19,768 San Diego Workforce Partnership 79,645 30,852 U.S. Department of Health & Human Services 458,171 84,230 U.S Deparment of Education Student Retention 691, ,391 Vocational Tech Education Act (VTEA) 2,347,713 1,923,558 Hi Tech Community Consortium 29,079 0 South coast Air Quality - Truck ORC 84, ,000 TSA Security Training 8,987 9,700 Commission on POST 282,499 2,227 College Work Study Program 702, ,223 Student Support Services 283, ,392 Financial Aid Admin Allowance 75,932 68,700 Veterans Admin. Allowance 13,935 33,000 YMCA - SD Urban Teachers Fellow 80,000 0 First year Experience Grant 90,361 0 Other Federal Income 3,074 0 FEDERAL INCOME TOTAL 15,999,434 9,864,340 24

50 /13/2012 GRANTS AND CONTRACTS CONTINUED ACTUALS ADOPTED STATE INCOME Extended Opportunity Program 1,334,796 1,353,767 BFAP Administration 1,862,981 1,779,843 AB1725 Staff Development/Diversity 15,439 15,439 Disabled Students Programs/Services(DSP&S) 2,574,774 2,566,675 Cooperative Agencies Resource for Ed.(CARE) 112, ,369 Basic Skills 970, ,238 Yosemite Community College 12,500 Center for Applied Technologies (CACT) 196,688 82,000 Matriculation 2,734,550 4,484,550 Part time Faculty Compensation 883, ,449 CALWORKs/TANF Program 1,294,876 1,296,639 CTE Transitions (Tech Prep) 148, ,075 Advanced Transportation 194,108 82,000 Responsive Training Grant 72,826 47,175 Proposition 20 Lottery 1,198, ,316 Math MESA Project City College 49,913 55,452 CTE Collaboration Grant 331, ,891 FCCC Student Mental Health 63, ,831 City Middle College 84,153 0 Career Ladders Project 21,058 0 CalWorks Welfare to Work 134, ,500 Bio-Technology Center 378,911 82,548 Wireless Health Training 149, ,676 Nursing Retention Grant 359,475 35,360 Ca Energy Commission 0 70,000 Deputy Sector Navigator Grants 0 1,200,000 Sector Navigator Life Science Grant 0 372,500 Instructional Equipment and Library (IELM) 0 486,940 Other State Income (45,017) 1,000 STATE INCOME TOTAL 15,133,602 17,615,233 25

51 /13/2012 GRANTS AND CONTRACTS CONTINUED LOCAL INCOME ACTUALS ADOPTED Districtwide Cocurricular 43,152 43,500 Districtwide Civic Center 471, ,500 Parking Services Fund 1,904,150 2,063,362 Student Health Services/Insurance Fund 1,568,611 1,546,856 Library Fines/Copy Charges 18,515 28,000 Hourglass Community Recreation 484, ,577 Price Scholarship Administration 238, ,124 Center for Applied Tech Revenue (CACT) 140, ,668 Redevelopment 2,688,563 2,688,563 Advanced Transportation 39,576 41,500 KSDS Radio Station 504, ,500 Digital Transmission 308, ,193 Military Education 0 543,479 Child Care Center 36,758 32,000 Arthur Rupe Foundation 0 50,000 SDGS Natural Gas Vehicle ATTE 17,460 5,540 South Crest Air Quality Mgmt 40, ,857 Carnegie Foundation- Math Pathway 10,000 0 SDC Mental Health Career Pathway 171, ,040 Biotechnology Center Revenue 69,676 50,000 SDUSD - SDEMC Leasing 17,000 40,800 Jobs for the Future 34,591 15,300 Other Local Funded Projects 174,352 77,189 LOCAL INCOME TOTAL 8,982,570 10,049,548 BEGINNING BALANCE 38,820,181 41,500,829 INCOMING TRANSFERS 13,383,509 4,553,859 TOTAL REVENUE AND BEGINNING BALANCE 92,319,296 83,583,809 26

52 GRANTS & CONTRACTS COMPARISON OF BUDGET TO TOTAL DISTRICT ADOPTED PCT ADJUSTED PCT ADOPTED PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 2,308, ,060, ,665, Contract Non-Classroom 5,248, ,519, ,954, Hourly Classroom 1,672, ,863, , Hourly Non-Classroom 4,556, ,945, ,520, TOTAL ACADEMIC SALARIES 13,786, ,389, ,922, Contract Non-Classroom 5,651, ,454, ,237, Contract Classroom 406, , , Hourly Non-Classroom 3,053, ,695, ,645, Hourly Classroom 1,439, ,580, ,922, TOTAL NON-ACADEMIC SALARIES 10,552, ,124, ,243, Employee Benefits 6,696, ,012, ,983, Supplies & Materials 3,430, ,478, ,009, Other Operating Expenses 16,870, ,828, ,556, Capital Outlay 3,780, ,184, ,403, Intrafund Transfers Out 2,282, ,980, ,885, Interfund Transfers Out 175, , , Student Financial Aid 582, , , Other Student Aid 295, , , Contingencies 20,978, ,537, ,599, TOTAL NON SALARY ACCOUNTS 55,091, ,157, ,417, TOTAL BUDGET 79,429, ,670, ,583,

53 GRANTS & CONTRACTS HISTORICAL COMPARISON OF ACTUALS TO TOTAL DISTRICT PCT PCT ADOPTED PCT ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 6,979, ,323, ,665, Contract Non-Classroom 5,664, ,562, ,954, Hourly Classroom 1,928, ,057, , Hourly Non-Classroom 4,067, ,224, ,520, TOTAL ACADEMIC SALARIES 18,639, ,167, ,922, Contract Non-Classroom 6,865, ,637, ,237, Contract Classroom 409, , , Hourly Non-Classroom 2,357, ,345, ,645, Hourly Classroom 1,259, ,178, ,922, TOTAL NON-ACADEMIC SALARIE 10,892, ,537, ,243, Employee Benefits 7,064, ,210, ,983, Supplies & Materials 2,131, ,096, ,009, Other Operating Expenses 5,244, ,418, ,556, Capital Outlay 1,383, ,239, ,403, Intrafund Transfers Out 3,430, ,482, ,885, Interfund Transfers Out 809, , , Student Financial Aid 222, , , Other Student Aid 279, , , Contingencies ,599, TOTAL NON SALARY ACCOUNTS 20,566, ,113, ,417, TOTAL ACTUALS & BUDGET 50,097, ,818, ,583,