BUDGET OPERATION PLAN INSTRUCTIONS. Los Angeles Community College District Office of the Chief Financial Officer/Treasurer

Transcription

1 BUDGET OPERATION PLAN INSTRUCTIONS Los Angeles Community College District Office of the Chief Financial Officer/Treasurer JANUARY 2018

2 LOS ANGELES COMMUNITY COLLEGE DISTRICT BOARD OF TRUSTEES Sydney K. Kamlager, President Mike Fong, Vice President Gabriel Buelna, Ph.D. Andra Hoffman Ernest H. Moreno Scott J. Svonkin Steven F. Veres Christopher Martinez, Student Trustee EDUCATIONAL SERVICES CENTER ADMINISTRATION Dr. Francisco C. Rodriguez, Chancellor Deputy Chancellor (Vacant) Dr. Robert B. Miller, Vice Chancellor of Finance and Resource Development Dr. Ryan M. Cornner, Vice Chancellor of Educational Programs and Institutional Effectiveness Dr. Albert J. Roman, Vice Chancellor for Human Resources Mr. Jeffrey M. Prieto, General Counsel Mr. David Salazar, Chief Facilities Executive COLLEGE PRESIDENTS Dr. Mary Gallagher, Los Angeles City College* Mr. Marvin R. Martinez, East Los Angeles College Dr. Otto W. Lee, Los Angeles Harbor College Dr. Monte Perez, Los Angeles Mission College Dr. Kathleen F. Burke, Pierce College Dr. Denise F. Noldon, Los Angeles Southwest College* Mr. Lawrence Frank, Los Angeles Trade-Technical College Dr. Erika A. Endrijonas, Los Angeles Valley College Dr. James Limbaugh, West Los Angeles College *Interim Prepared by Office of Budget and Management Analysis

3 TABLE OF CONTENTS Table of Contents Budget Calendar General Instructions 1 UNRESTRICTED PROGRAMS: Budget Operation Plan Process 7 Special Requirements 11 Budget Operation Plan Documents 29 Submission of Budget Operation Plan 33 ENTERPRISE FUNDS: GENERAL FUND: Community Services (10010) Nonresident Capital Outlay (10020) Parking (10145) Student Health Services (10135) OTHER FUNDS: Cafeteria (60006) Child Development Center (70007) Bookstore (80008) RESTRICTED PROGRAMS: Adult Education Block Grant (10461) Board Financial Aid Assistance Program-Student Financial Aid Assistance (BFAP-SFAA) (10415) CalWORKs (10442 & 10448) and Temporary Assistance for Needy Families (TANF) (10446) Disabled Students Programs and Services (DSPS) (10405) Extended Opportunities Programs and Services (EOPS) (10487/20487) EOPS-Cooperative Agencies Resources For Education (CARE) (10868/20868) EOPS-Cooperating Agencies Foster Youth Educational Support (CAFYES) (10401/20401) Foster and Kinship Care Education (10425) Strong Workforce (10498) Student Equity (10434) Student Success and Support Programs (10431 Credit & Noncredit) Student Success for Basic Skills [Basic Skills Initiative (BSI) 2.0] (10410) Blue Green Canary Ivory Goldenrod Salmon Pink Blue Green Canary Ivory Goldenrod Salmon Pink Blue Green Canary Ivory Goldenrod APPENDICES: 1. Glossary of Terms 2. Forms 3. Budget Operation Plan Electronic Reports 4. Organizational Memberships 5. District Account Code Structure Under SAP System 6. Functional Area/Legacy Activity Codes Cross Reference Table Final Budget Allocation Mechanism and Amended College Debt Repayment Policy 8. LACCD - Listing of Salary Differentials (Revised as of 01/05/18) 9. LACCD Enterprise Structure 10. BSI, SE, SSSP Expenditure Guidelines 11. Accounting Advisory - Proposition 30 Education Protection Account Guidelines 12. Accounting Advisory - Proposition 55 California Children's Educational and Health Care Protection Act Guidelines

4 This page intentionally left blank

5 BUDGET DEVELOPMENT CALENDAR DATE SEPTEMBER, 2017 September 13 OCTOBER, 2017 October 4 NOVEMBER, 2017 November 1 November 2 November 2-13 November 15 November 15 DECEMBER, 2017 December 1-21 December 6 December 6-7 JANUARY, 2018 January 2 January 3-8 January 8 January January January 18 January 24 FEBRUARY, 2018 February 1 February 5 February February 15 February 21 MARCH, 2018 March 2 March 5-16 March 7 March 21 March 22 March 27 - May 4 ACTIVITY DEVELOPMENT OF BUDGET PREPARATION ACTIVITIES District Budget Committee reviews proposed Budget Development Calendar. DEVELOPMENT OF BUDGET PREPARATION ACTIVITIES Adoption of Budget Development Calendar. DEVELOPMENT OF BUDGET OPERATION PLAN 1st Quarter Reports due from colleges. Initial assessment projections of Centralized accounts. Constituencies review of 1st Quarter Report and Districtwide projections. 1st Quarter Report due to State. Budget and Finance Committee receives briefing on 1st Quarter Rep. CONSTITUENCIES PROJECTIONS REVIEW A) Constituencies review of mid-year projections; B) Review of Centralized Accounts Projection. 1st Quarter Report submitted to Board of Trustees for approval. Planning Budget Formulation (PBF) Workshop GOVERNOR'S PROPOSED STATE BUDGET AND PRELIMINARY ALLOCATIONS Dedicated Revenue Projections due to the Budget Office. Budget Office reviews colleges' dedicated revenue projections. Budget Office distributes Budget Operation Plan Instructions; Constituencies review Proposed Preliminary Allocation. Cabinet reviews Proposed Preliminary Allocation. CFO and Accounting Office provide initial ending balance projections. Budget and Finance Committee Meeting. CONSTITUENCIES REVIEW BUDGET STATUS 2nd Quarter Reports due from colleges. Budget Office distributes Preliminary Allocation. A) Cabinet reviews Budget update; B) Constituencies review 2nd Qtr Report & College Financial Plans. 2nd Quarter Report due to State. A) Budget and Finance Committee receives briefing on 2nd Quarter Report; B) CFO and Accounting Office update ending balance projections. PREPARATION OF PRELIMINARY BUDGETS Deadline for Planning Budget Formulation (PBF) changes. Technical review of PBF data and upload to SAP. 2nd Quarter Report submitted to Board of Trustees for approval. Budget and Finance Committee Meeting. A) CFO and Accounting Office update ending balance projections; B) Preliminary Budget available on SAP system. Open period for Tentative Budget adjustments (First Adjustment). Page 1 of 2

6 BUDGET DEVELOPMENT CALENDAR DATE APRIL, 2018 April 13 April 17- April 20 April 18 April 26 - May 17 MAY, 2018 May 2 May 3 May 7-11 May 9 May 15 May 16 May 17 May 23 JUNE, 2018 June 6 June 15 June 21 JULY, 2018 July 2 July 9-13 July 20 July 31 AUGUST, 2018 August 3 August 27 - September 4 SEPTEMBER, 2018 September 5* September 7 ACTIVITY REVIEW OF PRELIMINARY BUDGET DATA CFO and Accounting Office update ending balance projections. Constituencies review budget status. Budget and Finance Committee Meeting. Budget meetings on preliminary budgets conducted with college administrators. REVENUE PROJECTIONS UPDATED 3rd Quarter Reports due from colleges. Revised revenue projections based on Governor's proposed State Budget. A) Constituencies review May Revise update; B) Constituencies receive briefing on Tentative Budget; C) Open period for Final Budget adjustments (Second Adjustment) starts. Board of Trustees authorization to encumber new year appropriations. 3rd Quarter Report due to State. A) Cabinet receives briefing on Tentative Budget; B) CFO and Accounting Office update ending balance projections. Budget Operation Plans due to the Budget Office. A) Budget and Finance Committee receives briefing on 3rd Quarter Report; B) Budget and Finance Committee reviews Proposed Tentative Budget. TENTATIVE BUDGET A) Adoption of Tentative Budget; B) 3rd Quarter Report submitted to Board of Trustees for approval. CFO and Accounting Office update ending balance projections. Deadline for submission of revised Dedicated Revenue for Final Budget. REVISION TO REVENUE PROJECTIONS/ALLOCATIONS File Tentative Budget report with County and State Agencies. Constituencies review of Budget status. A) CFO and Accounting Office run 1st closing activities; B) Budget and Finance Committee to review Proposed Final Budget. A) CFO and Accounting Office update ending balance projections; B) CFO and Accounting Office run 2nd closing activities. FINAL BUDGET Final year-end closing and establishment of actual ending balances. Publication budget available for public review. FINAL BUDGET/YEAR-END ANALYSIS Public Hearing and adoption of Final Budget. File Final Budget report with County and State agencies. * Could be approved earlier depending on Board Meeting date. Page 2 of 2

7 BUDGET OPERATION PLAN GENERAL INSTRUCTIONS The Budget Operation Plan is the mechanism through which each college and district administrative office identifies and evaluates the programs and resources necessary to operate during the upcoming fiscal year. The Budget Operation Plan will continue to include programs and services supported by categorical funding and the enterprise funds, which produce their own revenue. Instructions for the submission of plans for these programs are located in separate sections of this document. All budget preparation development for fiscal year will be processed and inputted through the Planning Budget Formulation (PBF) System. On March 2, 2018, the college PBF data files will be available to the ESC Budget Office for technical review. These data files will then be uploaded to the SAP system to establish the new fiscal year s budget. I. SHARED GOVERNANCE IN THE BUDGET DEVELOPMENT PROCESS Budget development at the college level involves a planning advisory committee that represents all college constituencies. The committee members advise the president of the needs and concerns of the groups that they represent. O.P. Form #19-1, Composition of Budget Advisory Committee, provides a vehicle for listing the membership of the committee. II. INTEGRATION OF BUDGET WITH PLANNING The Budget Operation Plan is an expression of the use of resources to meet short-range objectives and to move in the direction indicated by long-range plans. Each college and the Educational Services Center will develop and submit its realistic operation (financial) plan for the Unrestricted General Fund Programs. For , the president's letter of transmittal should describe the college planning direction, the status of the college master planning process, and the level of programs and services that will be provided by the Budget Operation Plan. In addition, if the operation plan exceeds the college allocation, the college is required to provide a list of prioritized budget reduction line items for budget review. This list must include, in priority order, specific accounts and amounts that may be reduced if necessary. 1

8 A compilation of these letters, together with O.P. Form #19-2, Proposed Instructional Plan, and O.P. Form #19-3, Operational Plan Staffing Unrestricted Programs, will define the colleges planning direction for the year and facilitate projections of performance, revenue, and future resource needs. III. PLANNING ALLOCATION The Preliminary Allocation will be developed based on the Governor s State Budget Proposal as released on January 10, 2018 and in consultation with all District constituencies, using the District s shared governance structures. Over the next few months, the Chancellor s Cabinet and the District Budget Committee will review the State Budget impact on the District and will make recommendations on what the funding level will be for each college, centralized accounts, and the Educational Services Center. For reference, the Final Budget Allocation is included in this document as Appendix 7. The proposed preliminary budget allocation will be available on February 6, 2018 for colleges to begin planning for the year. The preliminary allocation may include base revenue plus COLA and growth/restoration. CATEGORIES OF FUNDS AVAILABLE FOR APPROPRIATION Funds available for appropriation are categorized as follows: A. General Revenue. Revenue arising from funded resident enrollment FTES, both credit and noncredit; nonresident tuition; and apprenticeship FTES. B. EPA Revenue. Revenue arising from the passage of Proposition 30, the Education Protection Act (EPA), on November 6, This measure provides funding for K-12, community colleges, and public safety, and guarantees solid, reliable funding while helping to balance the budget. It guarantees that new revenue will be sent directly to school districts to be used for classroom expenses, not administrative costs. This school funding cannot be suspended or withheld regardless of what happens with the state budget. This funding was slated to end on December 31, 2018, with the sales tax portion of the funding ending on December 31, On November 8, 2016, voters extended Proposition 30 for 12 additional years to through the passage of Proposition 55, the California Children's Educational and Health Care Protection Act. This measure extends the increased personal income tax rates for upper income earners, but does not extend the sales tax portion of Proposition 30. 2

9 The restrictions attached to revenue generated from Proposition 55 will remain exactly the same as those attached to Proposition 30. The Proposition prohibits the expenditure of EPA funds for administrative costs, which include: 1. General Administration: Districtwide administrative activities including governing board, chancellor, and district-level fiscal and personnel services 2. Campus Administration: Activities concerned with directing and managing the operation of a particular campus. 3. Instructional Administration: Activities for assisting instructional staff in planning, developing, and evaluating the process of learning experiences for students. Funds can only be used in cost centers with functional areas (activity codes) in the instructional activity range: and 6110 The EPA funds shall be budgeted in Fund No budget may be transferred from this fund to any other fund. A community college district has sole authority to determine how EPA funds are spent in the colleges within its jurisdiction, provided that the appropriate governing board or body make these spending determinations in open session of a public meeting of the governing board and that they comply with the restrictions put in place by the State. C. Dedicated Revenue. Revenue arising from locally-managed activities, identified with individual colleges. These funds are allocated to the colleges that produce them. D. Other Income. Revenue arising from lottery receipts, interest income, and activities not identified with individual colleges. E. Beginning Balances. Unspent revenues from the previous year s operating balances are returned to the locations where they were generated for reappropriation in the new fiscal year. 3

10 IV. BUDGETING INSTRUCTION A. SUMMER SESSION summer sessions are funded from each college s unrestricted allocation. Each college will determine the appropriate size of its summer sessions. Resource requirements for the 2018 summer session weeks occurring after July 1, 2018 should be appropriated in Fund Colleges that will offer 2019 summer sessions prior to July 1, 2019 should appropriate funds in Fund B. SPRING SEMESTER INSTRUCTION Colleges must budget hourly rate instruction for both fall and spring semesters from their unrestricted allocations. Colleges should set aside funds for spring hourly rate instruction in the following holding account: X4900A (where X = location). No position or employee can be budgeted in this account and no charges can be made against it. Prior to the beginning of the spring semester when hourly rate instruction requirements have been determined, funds should be transferred from the holding account to the appropriate instructional fund centers using the SAP online budget update system (Electronic Budget Transfer Authorization). If EPA funds are used for instruction, please refer to Section III, Subsection B on pages 2-3 of the General Instructions. C. WINTER INTERSESSION Colleges offering a winter intersession should budget funds in Fund (for Instructional Television in Fund 10098). D. NON-CREDIT INSTRUCTION Colleges offering non-credit instruction must provide funds from the unrestricted allocation. These funds should be appropriated to Fund

11 V. BUDGETING OF SALARIES, BENEFITS, AND UTILITIES A. CERTIFICATED SALARIES Budgeting of regular positions. For , all filled certificated positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #19-4 should be completed. Vacant positions. O.P. Form #19-5 should be completed to provide a list of funded vacant positions. Hourly Instruction budget. Hourly instruction for fall, winter, spring, and summer should be fully funded. B. CLASSIFIED POSITIONS Budgeting of regular positions. For , all filled classified positions must be fully funded unless unpaid leaves are anticipated. If so, O.P. Form #19-4 should be completed. Vacant positions. O.P. Form #19-6 should be completed to provide a list of funded vacant position. C. SALARY SAVINGS Colleges may budget anticipated savings from unpaid leaves and terminations by reducing the budgets in the appropriate salary and benefit general ledger accounts. Such reductions should be based on the employee s actual salary and benefits. In instances where specific employees cannot be identified, the budget may be decreased by the estimated amount of savings. O.P. Form #19-4 should be completed. D. EMPLOYEE BENEFITS Employee benefits should be fully funded to support all filled and vacant positions. In PBF, benefits for regular positions will be calculated by the system. Benefits for nonregular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. 5

12 E. UTILITIES Based on guidelines provided on page 18, colleges should appropriately fund all utility accounts. VI. APPROPRIATION AT COMMITMENT ITEM (OBJECT) LEVEL For Bookstore sales accounts only (commitment items through in Fund 80008), funding may EITHER be set up at the major general ledger account level (commitment item ) OR at the specific general ledger account level (such as ). Funding may NOT be set up at the major general ledger account level and specific general ledger account level at the same time. VII. CATEGORICAL AND ENTERPRISE PROGRAMS The Budget Operation Plan will continue to include programs and services supported by categorical funding and enterprise programs that produce their own income. Guidelines for the preparation and submission of plans for these programs are located in the colorcoded sections of this document. Please be advised that the State has made substantial investments in the Student Success and Support Program and the Student Equity Program. These programs will continue to be funded by the State in fiscal year

13 UNRESTRICTED PROGRAMS

14

15 BUDGET OPERATION PLAN BUDGET OPERATION PLAN PROCESS I. PLANNING BUDGET FORMULATION (PBF) SYSTEM Starting fiscal year , the Planning Budget Formulation (PBF) system was used in preparing the budget. The PBF system is web-based and integrated with the SAP system, and can be accessed through the District s Portal. Locations will prepare their respective budgets using the PBF Budget Forms (Form IDs) provided by the ESC Budget Office. There are six (6) types of Budget Forms in the PBF system. During the Budget Prep process, however, only four Budget Forms will be used in preparing the college and ESC budgets for These Budget Forms are: College General Operation Budget Form Educational Services Center Form Special Program Budget Form Revenue Form The colleges will use the College General Operation Budget Form and Special Program Budget Form. The ESC departments will use the Educational Services Center Form and Special Program Budget Form. The Revenue Form will be used exclusively by the ESC Budget Office. The preparation of the preliminary budget using the PBF system involves four phases: A. Download of personnel and budget accounts data from the SAP system to create Form IDs for each location. B. Modifications of personnel and budget accounts data using Budget Forms based on preliminary allocations provided to each location. C. Approval of personnel and budget accounts data through the Stage Advance Process. D. Upload of personnel and budget accounts data to the SAP system to create preliminary budget for each location. 7

16 The Planning Budget Formulation (PBF) system contains data created from two main files: Personnel Expenditure Planning (PEP) and Budget Accounts (ACCOUNT). The first file, which is based on payroll data of regular employees, will populate the Personnel tab of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). Each employee record taken from this file is based on a valid Employee Cost Distribution in the SAP/HR system. Data on the PEP file has a dual purpose: one, to provide a complete record of a filled position; and two, to provide a projected annual cost for FTE employees and employee benefits. Salaries are annualized based on step advances, longevity, and applicable differentials. Missing vacant positions must be added by the location PEP administrator. All salaries and benefits are then automatically totaled to the appropriate general ledger accounts, forming the basis for payroll appropriations in the Budget Operation Plan. The data taken from the Budget Accounts will populate the Non-Personnel and Other Personnel Related Items (OPRI) tabs of the expenditure Budget Forms (College General Operation Budget Form, Special Program Budget Form, and Educational Services Center Form). The Non-Personnel data are taken from non-payroll accounts such as Supplies and Materials (GL 4xxxxx series), Other Operating Expenses and Services (GL 5xxxxx series), Equipment and Capital Outlay (GL 6xxxxx series), and Other Outgo (GL 7xxxxx series). The Other Personnel Related Items (OPRI) data are taken from non-regular salary accounts (Instructional Hourly, Non-Instructional Hourly, Unclassified, Sub/Relief, and Overtime accounts). Of particular importance is the budgeting of salaries since they are the largest component of the District s expenditures. In order to maintain the integrity of the PBF system, adjustments to data of a regular employee and/or to an FTE positon must only be made through the PEP Maintenance tab. All adjustments made to the employee and position will be loaded into the Personnel tab of the expenditure Budget Forms. The PBF system is designed to provide the following reports: Accounts by Class Accounts by Cost Center/WBS Accounts by GL Budget vs. Actuals Dashboard College Budget Dashboard College General Operations Budget Review/Approval Stage Comparison Educational Services Center (ESC) Review/Approval Stage Comparison Employee by Class Employee by Funds Center Employee by GL 8

17 Line Text Report Revenue Review/Approval Stage Comparison Special Program Review/Approval Stage Comparison Note: Not all reports will be visible to all users. II. PREPARATION AND PLANNING At the beginning of budget preparation, personnel data will be available on the PBF system where each location will be able to access and print through the SAP Portal. The data reflect the position/employee payroll information of regular employees for each location and include employee name, job code, differentials, and projected annualized salary and employee benefits. When adding a new employee, use PA20 (Display HR Master Data screen) and PO13D (Display Position screen) on SAP/HR system to review employee payroll data and cost distribution assignment, and work with a PEP administrator to add the employee. A list of Form IDs will be sent to the locations to allow easy access to specific Budget Forms. III. BUDGET OPERATION PLAN ADJUSTMENTS Once a preliminary budget is established after uploading PBF data to the SAP system, the Electronic Budget Transfer Adjustment (ebta) system will be available to colleges for making changes during the first open adjustment period (see Budget Development Calendar). The following is a list of valid funds and the types of adjustments available to colleges through the ebta screen: A. Valid fund access: 10009, , 10020, , 10043, , 10050, 10059, , , , , 10135, , 10160, 10169, 10173, , , , 10420, , , , , , , , , , , , , , , , , , , , , , 60006, 60036, 70007, ,

18 B. Transfers within/between funds: 10033, 10043, 10046, 10047, 10098, 10099, 10100, 10118, , 10129, 10152, C. Transfers within/between commitment items: , , , , , and Certain restricted funds have restrictions on allowable activities and expenditures. Therefore, colleges should refer to program requirements before transferring budgets between WBSs and general ledger accounts. ebtas that initiate income adjustment, financial aid program budget adjustment, transfers between major funds, Restricted Lottery (Prop 20), Block Grants, and adjustments to Employee Benefit accounts will be forwarded to the ESC Budget Office for approval. 10

19 BUDGET OPERATION PLAN SPECIAL REQUIREMENTS I. DISTRICT ACCOUNT STRUCTURE Fund, Fund Center (WBS and Cost Center), and Commitment Items used in preparing the Budget Operation Plan are those listed in the Chart of Accounts. Current codes may be accessed through the Chart of Accounts link on the District s website ( In adding or modifying data for employees, to maintain accuracy in salary accounts, refer to PA20 (Display HR Master Data screen) and PO13D (Display Position screen) on the SAP/HR system to review employee payroll data and cost distribution assignment at the start of budget preparation process. Information on new data fields EG, ESG, and PSA codes for employees are included in the Planning Budget Formulation (PBF) system (please see Appendix 9). II. USE OF HOURLY INSTRUCTION COMMITMENT ITEM CODE Hourly Instructor Budgets. Colleges should use commitment item code to budget hourly instructor funds for the fall semester. Use commitment item code to budget hourly instructor funds for the spring semester. Using these two commitment item codes will assist colleges in the preparation of O.P. Form #19-2, Proposed Instructional Plan. 11

20 III. USE OF FUND CENTER A. Instructional Fund Centers. To facilitate consistency, comparative analyses, and compliance with State reporting mandates, colleges are asked to budget instructional positions, both credit and non-credit, and other direct costs of instruction in the appropriate instructional fund center. Therefore, all instructional salary budgets must be assigned to a fund center with Functional Area 0100 through 5999 and 6110 for Learning Skills. All satellite and outreach activities should be budgeted using the instructional fund center codes in order to maintain consistency with State reporting. Each fund center has been assigned a specific State Accounting Code (Functional Area). Fund Centers are listed in the District s Chart of Accounts document. Note: In budgeting for instructional salary GL account series 11xxxx, 13xxxx, 22xxxx, and 24xxxx, use instructional fund centers. Do not use non-instructional fund centers. Non-instructional fund centers are with functional areas above 5999, except 6110 for Learning Skills. B. Athletics. Colleges should carefully review their athletic program budgets to ensure compliance with Title IX regulations on equitable program offerings and appropriate expenditures between Men s and Women s athletic fund centers. The Office of Diversity Programs has distributed a position paper and standardized reporting forms to assist colleges in addressing Title IX compliance issues in offering athletic sports that will provide equal opportunity to members of both sexes in benefits, services, and treatment. Please consult the Office if there are any compliance questions. In tracking expenditures for athletic team budgets by gender and team sport, refer to the following athletic fund center list for each college. Athletic team budgets should reflect both the appropriate cost center code (e.g., X1910A/B, Basketball Women) and the appropriate commitment item code for all expenditures. 12

21 The following fund centers are to be used for Athletics: C E H M P S T V W Athletic Trainer E1670A/B H1670A M1670A P1670A/B S1670A W1670A Athletics - Men C1710A/B M1710A/B V1710A/B Athletics - Women C1730A M1730A/B V1730A/B Badminton - M Badminton - W C1830A E1830A/B Baseball - M C1850A E1870A/B H1870A M1870A/B P1870A/B S1870B V1850A W1850A/B Baseball - W E1880A/B Basketball - M C1890A E1890A/B H1890A P1890A/B S1890A T1890A/B V1890A W1890A Basketball - W C1910A E1910A/B H1910A P1910A/B S1910A T1910A/B V1910A W1910A Cross Country - M C3250A E3240A/B H3250A T3250A/B V3250A W3250A Cross Country - W C3270A H3270A M3271A S3270A/B T3270A/B V3270A W3270A Football E4470A/B H4470A P4470A/B S4470A V4470A W4470A Golf - M C4750A H4750A Golf - W C4770A H4770A Hockey - M Hockey - W W9501A W9502A Interschlstc Ath M E5550A/B H5550A P5550A/B S5550A T5550A/B W5550A/B Interschlstc Ath - W E5530A/B H5530A P5530A/B S5530A/B T5551A W5530A Soccer - M C8030A E8030A/B H8030A M8030A/B Soccer - W C8050A E8050A/B H8050A M8050A/B P8050A/B V8050A W8050A/B Softball - M E8150A/B P8150A/B Softball - W C8170A E8170A/B H8170A/B M8170A/B P8170A/B V8170A W8170A Swimming - M P8710A/B T8710A/B V8710A Swimming - W E8730A/B P8730A/B T8730A/B V8730A Tennis - M C8930A P8930A/B Tennis - W C8950A H8950A S8950A Track & Field - M C9010A E9010A/B S9010A/B T9010A/B V9010A W9010A Track & Field - W C9030A S9030A T9030A/B V9030A W9030A Volleyball - M P9370A/B T9370A/B Volleyball - W C9390A E9390A/B H9390A/B M9390A/B P9390A/B T9390A/B W9390A Water Polo - M E9410A/B P9410A/B T9410A/B V9410A Water Polo - W E9430A/B P9430A/B T9430A/B V9430A Wrestling - M E9500A/B Wrestling - W 13

22 C. Foreign Student Services. All positions and support costs involved in recruitment of, or services to, foreign students studying under various visas should be budgeted in cost center X4510A/B. D. Diversity Program. Funds for diversity program expenditures should be budgeted under cost center X1250A/B. E. Schedules and Catalogs, Recruitment Publications, and Mail-In Registration. In budgeting these costs, the following fund centers should be used: Mail-In Registration Recruitment Schedules and Catalogs X1210A/B X8455A/B X2310A/B F. Voice and Data Communications (for ESC only) 1. Network Communications, Fund (Exempt Costs), Fund Center D0222B. Telephone costs associated with voice communication are to be budgeted using this fund center. These costs were originally budgeted in centralized accounts (Fund 10059, Fund Center Z0028B). However, in , as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to Educational Services Center. Costs for telephone service should be placed in commitment item code and telephone equipment rental should be placed in commitment item Computer Operations, Fund (Exempt Costs), Fund Center D0221B. This fund center is used for all other costs associated with the ESC Data Center. These costs were originally budgeted in centralized accounts (Fund 10059, Fund Centers Z0020B and Z0021B). However in , as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to Educational Services Center. G. President s Community Relations Fund, Fund Center X2790A/B or X7410A/B. Each college may budget a maximum of $25,000 in a fiscal year. This account may not be increased from existing funds or ending balances as in prior years. H. Shared Governance, Fund Center X7970A/B. Use of this fund center is optional. Colleges should note that use of this fund center for release time may require a change in assignment. 14

23 I. Civic Center Permits, Fund Center X2530A/B. Use this fund center for costs associated with administering civic center permits. If civic center permits are administered through the Community Services program for the 6800 series (in legacy activity), then WBS X68xx should be used. J. Student-Right-To-Know, Fund 10100, Fund Center D0144A. The District has a contract with the California Community Colleges Chancellor s Office (CCCCO) to implement collection and analysis procedures for compliance with the U.S. Department of Education under the Student-Right-To-Know Act. Colleges are no longer required to set up this amount. Cost of the contract was transferred to Educational Services Center under the Office of Educational Programs and Institutional Effectiveness. IV. PERSONNEL BUDGETING TECHNICALITIES A. Automated Employee Assignment Carryforward. In the SAP/HR system, cost distribution accounts are assigned to each employee/position. For further instructions on employee accounts/assignment, refer to personnel and payroll policy and procedures. All locations must review employees on leave to fill other positions and budget for vacancies if necessary. For example, if an Office Assistant is on leave to fill a Secretary position, budget the Office Assistant salary account as a vacancy; if not, no salary will be budgeted under the Office Assistant account. B. Bargaining Unit Representative. Colleges are responsible for budgeting the bargaining unit representative position in the following account: X2610A , A0755 or X2610A , A0988. If the regular position of the bargaining unit representative is properly funded and if the Personnel Change Request (PCR) has been processed, the college can then transfer budget from the regular position to fund the bargaining unit representative position. If a substitute is hired, the college may receive funding for the substitute with proper documentation (ebta and accompanying substitute sheet). C. Academic Senate Officers. Colleges are responsible for funding and budgeting all academic senate officer positions. The following account should be used: X1070A , A

24 Funds are available in the Academic Senate centralized account for the activities of the District Academic Senate. The District Academic Senate President distributes these funds. Reimbursement for substitutes at hourly rate will be provided for faculty on release time to Academic Senate Officers assignments upon college request (ebta) and approval by the District Academic Senate President. The college must provide the substitute name, employee number, total hours, and actual hourly rate. D. Department Chairs and Department Vice Chairs. Supervisory assignments of all department chairs and vice chairs whose duties are directly related to specific instructional activities, except library, counseling, and PACE, must be budgeted in the instructional cost centers. Directors or coordinators whose duties are not related to direct instructional activities, such as directors of EOPS and DSPS and their support staff, are not recorded in these activities but rather in the appropriate administrative and support activity to which their efforts are directed. The Department Chair positions are assigned using two job codes: A0711 for nonteaching assignment and A0798 for teaching assignment. The A0711 non-teaching assignment is D basis and paid for 12 months using commitment item The A0798 teaching assignment is C basis and paid for 10 months using commitment item The capacity utilization for each assignment is based on the same fraction as its FTE, i.e. FTE of 0.2 has a capacity utilization of 20%. The Department Vice Chair positions are assigned using job code A0721 and commitment item code as this is a non-teaching assignment. The assignment must be C basis and the capacity utilization is based on the same fraction as FTE, i.e. FTE of 0.2 has a capacity utilization of 20%. E. Certificated Substitute Assignments. The following commitment item codes must be budgeted for short-term certificated substitutes: Instructors, Teaching Dept. Chairs, Teaching Instructors, Non-Teaching Administrators Dept. Chairs, Non-Teaching Dept. Vice Chairs, Non-Teaching Librarians Counselors Health Child Dev Teachers Commitment item , cost center X4900A may be used to facilitate budgeting. However, it is preferable for reporting purposes that the correct instructional activities/disciplines are used. This commitment item is a holding account only; it should not be used for expenditures. This commitment item is appropriate, for example, for allocating budget for hourly instruction prior to a distribution by departmental activities. 16

25 F. Collective Bargaining Contract Requirements. Refer to the current AFT Faculty Guild contract for details on the following subjects: 1. Coaches and Athletic Directors Please refer to Human Resources Guide R-400 for detailed information such as assignments and stipends for Head Athletic Coach, Assistant Athletic Coach, Walk-On Athletic Coach, and Athletic Director. All athletic coach assignments should be budgeted in one of the approved cost centers (see Special Requirements, Section III, Use of Fund Center, pages 12-13). 2. Faculty Overbase The AFT Faculty Guild contract requires the District to augment college budgets to fund faculty overbase differentials. The faculty overbase differential was historically funded in District centralized accounts ZX043A. In , as recommended by the Centralized Districtwide Accounts Workgroup, costs were transferred to the colleges. In preparing the unrestricted budget allocation for , colleges must set aside budget for their faculty overbase differentials. Please refer to the AFT Faculty Guild contract Appendix A, Section A.1.f. for updated differential rates. 3. Library and Nursing Department Chairs Library and Nursing Department Chairs are paid on the D6/D7 basis in accordance with the AFT Faculty Guild contract. G. Winter Intersession. Colleges budgeting for a winter intersession should allocate budget in Fund (Fund for ITV classes). Only hourly teaching job codes for extra assignment are to be budgeted (see Personnel Guide 449). There are no monthly rate job code assignments authorized. Since assignments are designated as extra assignments, budgets should be established using commitment item only. 17

26 1. Probationary/Tenured Faculty a. Faculty assignment should be paid under the job code A0811. b. In an approved load banking plan, no assignment and no pay is to be made. However, colleges must be mindful to budget for the year that faculty members on this plan will be paid. Colleges can use the Academic Affairs cost center to identify designated funds for faculty load banking, and should keep the account used for salary expenses separate from the one used for faculty load banking. 2. Temporary Faculty a. Faculty assignment should be paid under the job code A0811. b. No load banking is allowed for temporary faculty. V. UTILITIES ALLOCATION Information obtained from the utilities companies serving the District indicates the following: A. A one percent (1.0%) increase is projected for budget year by Southern California Edison Company. East, Southwest, and West (main campus) are serviced by Southern California Edison Company. B. A four percent (4.0%) rate increase is projected for electricity and four and one-half percent (4.5%) rate increase for water for locations covered by the Department of Water & Power. City, Harbor, Mission, Pierce, Trade-Tech, Valley, West (Airport) and the Educational Services Center are serviced by DWP. C. A decrease is projected for natural gas for locations covered by Southern California Gas Company. The District recommends keeping funding at the same level as previous fiscal year. All colleges and the Educational Services Center are serviced by the Southern California Gas Company. Please note that although some utility companies have provided anticipated rates for the next fiscal year, this does not preclude them from requesting and being granted authorization to further increase rates. Any change to their rates will be sent out as an addendum to replace the existing page in the Operation Plan Instructions. 18

27 Beginning with , selected utilities (as detailed below) need to be budgeted under Cost Center X9230A: Utility GL Gas Water Electric Sewer Rubbish Utilities Sanitation Fuel Oil VI. COMMITMENT ITEMS 46XX00 Commitment item codes through are restricted for use in the Bookstore Fund only. They may not be used in Fund or other unrestricted programs. VII. ADVERTISING EXPENSE A. Commitment item code is the correct object for budgeting advertising expenses. Newspaper, radio, and television advertising should be charged to commitment item Printing of advertising material that does not include any distribution costs may be charged to Printing, commitment item If a direct mail service is used, the postage expense is to be budgeted and paid separately in the commitment item for postage. In this case, the college should request that a check be issued to the Postmaster and deposit it in the college bulk permit account. This avoids the confusion created when the Post Office refunds surplus deposits to the mailing service rather than to the District. B. Legally-mandated advertisements are recorded in related accounts, not in the Advertising Expense account. Advertisements for contract bids are recorded in Legal Expense, commitment item , and those for bond issue elections are recorded in Election Expense, commitment item

28 VIII. OTHER EXPENSE The Other Expense commitment item is to be used only for items for which no specific object code exists. The funds budgeted under this object code should be described on O.P. Form #19-9, Summary of Other Expenses. IX. MEMBERSHIPS A. The Board of Trustees will authorize organizational memberships submitted by the colleges and ESC in their Budget Operation Plans before payment of fees can be processed. A list of all requested organizational memberships is included in the Final Budget. The list is authorized for that fiscal year once the Final Budget is adopted. B. The request for membership in a new organization is approved by the College President, Vice President of Administration, Educational Services Center Division Head, or Vice Chancellor. All new memberships are approved by the Vice Chancellor prior to submittal to the Board of Trustees. C. Commitment item should be used to budget for organizational memberships. Fund center may vary depending on type of membership. D. The request for membership in a new organization should include the following: 1. Full title of the organization 2. A description 3. Amount of annual dues 4. Complete budget account 5. Membership address and telephone number E. The description of an organization should provide the following: 1. Demonstrate how the organization meets the criteria for the promotion and advancement of public and private education ; 2. Show how membership in the organization would be beneficial to the District; 3. List services offered by the organization (e.g., workshops, publication of a journal). F. The District can subscribe to institutional memberships only and cannot pay for individual memberships in an organization. All mandatory memberships are to be funded. 20

29 G. On O.P. Form #19-7, complete the required information for the new organizational membership requested for (one organization per form). H. On O.P. Form #19-8, list all organizations in which memberships are requested for Include both new and continuing memberships. REQUEST FOR NEW MEMBERSHIP FORM, O.P. FORM #19-7, INSTRUCTIONS A. Consult the Master List of Organizational Memberships, Appendix 4. If the organization has not been previously approved by the Board, complete one form for each new membership. B. Title: Enter the full title of the organization; do not use abbreviations. C. Address: Enter the complete mailing address. D. Phone #: Enter the current phone number. E. Institutional Dues: Enter the total annual institutional dues. F. Account #: Enter the fund, fund center, and commitment item of the membership budget. G. Description: Describe the purpose and the necessity of the organizational membership. Emphasize how the District will benefit from membership in this organization. ORGANIZATIONAL MEMBERSHIP SUMMARY FORM, O.P. FORM #19-8, INSTRUCTIONS A. Account: Enter the fund, fund center, and commitment item for each membership budgeted for B. Membership Title: Enter the full title of the organization; do not use abbreviations. C. Status: If the membership is on the Master List of Organizational Memberships, enter Continuing. If the membership is not on the Master List of Organizational Memberships, enter New. D. Amount: Enter the amount budgeted for each membership. 21

30 MANDATORY MEMBERSHIPS The following mandatory memberships are to be included and budgeted in each college during the budget preparation process. A. Accrediting Commission for Community and Junior Colleges (ACCJC) Annual Fee (All Candidates and Accredited Institutions): Total Unduplicated Headcount* Enrollment Fee Enrollment Fee Under 500 $8,854 Under 20,000 $33,943 Under 1,000 $11,805 Under 25,000 $36,895 Under 2,500 $14,758 Under 30,000 $39,846 Under 5,000 $17,711 Under 40,000 $44,272 Under 10,000 $25,091 Over 40,000 $54,922 Under 15,000 $29,515 Multi-unit institutions pay a base in annual dues (total unduplicated headcount), plus one-half of the base annual dues for each branch campus which is separately listed in the Accrediting Commission for Community and Junior Colleges, Western Association of Schools and Colleges (ACCJC, WASC) Directory. *Fall 2017 total unduplicated headcount Evaluation Service Charges: Standard Evaluation Service Charge for Initial Accreditation or Periodic Review with a Comprehensive Visit. 1. Actual expenses of visit 2. 15% of actual expenses of site visit to cover ACCJC administrative costs 3. $3,000 deposit against expenses of site visit Special Visits and Follow-up Visits 1. $1,500 flat charge for site visit 2. Actual expenses of site visit 3. 15% of actual expenses of site visit to cover ACCJC administrative costs 22

31 Eligibility Review Charges: A charge for the review of application materials to determine eligibility for candidate status is as follows: Eligibility application fee for public institution $ 2,000 Candidate visit to ACCJC office $ 500 Site visit fee $ 1,500 Actual expenses of site visit 15% of actual expenses of site visit to cover ACCJC administrative costs Candidacy and Initial Accreditation Charges: Candidacy and initial accreditation application fee $ 5,000 Reapplication for candidacy after initial two years $ 2,500 Actual expenses of site visit 15% of actual expenses of site visit to cover ACCJC administrative costs Substantive Change Charges: Request or Substantive Change $1,000 Additional Substantive Change Activities: Change of ownership $20,000 Federally or ACCJC mandated site visit $1,000 International site visit $1,000 Actual expense of site visits 15% of actual expenses of site visits to cover ACCJC administrative costs Training and Workshop Charges: Flat charge Trustee/Board Workshop $2,000 Trainer Expenses 23

32 B. American Association of Community Colleges (AACC) Membership for this organization is now Districtwide. A flat rate, to be determined by the State Chancellor s Office, will be charged to the District and allocated to each college. Colleges will be required to budget for the subscription fees. C. Community College League of California (CCLC) and California Community College Athletic Association (CCCAA) The CCLC charges a $800 flat fee for each college plus times the District s state general apportionment, local property tax revenue, and student enrollment fees up to $60 million for the preceding fiscal year (as reported in the Chancellor s Office Fiscal Data Abstract) and times the District s state general apportionment, local property tax revenue, and student enrollment fees in excess of $60 million. The charge per college is $800 plus a prorated amount of the District levy according to the current expense of education for each college. The CCCAA charges a flat fee for each college plus an additional amount per CCCAA sport. An estimated cost of dues will be sent to each college. Colleges will be required to budget for the subscription fees. X. EQUIPMENT The commitment items for equipment expense, for low value asset equipment, and for equipment lease purchase should be used. Equipment is classified as a low value asset and charged to commitment item if the per-unit acquisition cost is less than $5,000. Commitment item should be used if the cost is equal to or greater than $5,000. The commitment items for equipment rental are for printing and reprographics equipment, for miscellaneous rental, and for other equipment. When planning new equipment purchases, consider any associated costs of supporting the new equipment such as transportation, installation, furnishing, and maintenance. All furniture, fixture, and equipment type items greater than $250 are required to be tagged and tracked in SAP. The asset capitalization threshold is a per-unit acquisition cost of at least $5,000 and an estimated life of at least one year. All capitalized equipment are depreciated over the life of the asset. 24

33 All procedures and practices for the purchase of new equipment established by funding agencies should be followed (e.g., prior agency authorization, equipment identification, etc.). Equipment lists do not have to be submitted for establishing equipment appropriations. A. Criteria for Distinguishing Between Supplies and Equipment Whether an item should be classified as equipment or as supplies is determined on the basis of the length of time the item is serviceable and on its contribution to the value of the District. For example, supplies are constantly being consumed and replaced without increasing the value of the physical properties of the district. Equipment has relatively permanent value, and its purchase increases the value of the physical assets of the District. To determine which category of expenditure an item belongs, answer the questions listed below: 1. Does the item lose its original shape and appearance with use? 2. Is it consumable, with the normal service life of less than one year? 3. Is it easily broken, damaged, or lost in normal use? 4. Is it usually more feasible to replace it with an entirely new unit than to repair it? 5. Is it an inexpensive item? Does the small unit cost make it inadvisable to inventory the item? If the answer to one of the above five questions is yes, the item should be classified as a supply item, and the expenditure should be recorded under commitment item 4xxx00. If all answers are no, the item should be classified as equipment under commitment item 64xx00. B. Computer Software Programs. Software programs are generally classified as equipment, unless the answer to one or more of the above questions is yes. C. Hard Drives. Computer hard drives are classified as equipment. D. Discs, Flash Drives, Memory Cards. These items are generally classified as supply items. 25

34 XI. TRANSFER CENTERS Colleges are required by the State to provide transfer centers to assist students in transferring to four-year institutions. Funding for the center is from the college s unrestricted allocation. Cost Center X9070A/B should be used to identify these costs. XII. DEDICATED REVENUE Dedicated revenue is income generated from locally-managed activities identified with individual locations. College should review current and prior year financial reports and activities in order to make realistic projections for the applicable dedicated revenue categories and amounts. Colleges that need to revise dedicated revenue projections for the Final Budget should complete O.P. Form #19-13 by June 21, 2018 as indicated in the Budget Development Calendar. A. Enrollment Fee Administration (2%). This amount is calculated by the Budget Office based on projected enrollment fee collections. B. Contract Education. For colleges projecting contract education revenue (Fund 10117), the following guidelines should be observed: 1. Contract education is part of the unrestricted allocation. 2. Excess income (actual income received less expenditures) will be calculated as part of the unrestricted ending balance. The college may appropriate this revenue, if available, for any unrestricted priorities. 3. Use only SFP job codes for salary budgets in contract education programs. 4. Employee benefits are budgeted in commitment item Do not budget anticipated excess income. 6. Any program deficit will be covered by the college operating budget at the end of the fiscal year. C. Foreign Student Application Fees. The foreign student application fee adopted by the Board of Trustees is $50. D. Nonresident Capital Outlay Fees. The nonresident capital outlay fees are no longer part of dedicated revenue starting fiscal year Because the use of these funds is restricted to capital outlay, maintenance, and equipment only, Fund 10020, a restricted general fund, was established to account for income and expenditures. Fund 10119, an unrestricted general fund, should no longer be used. 26

35 E. SEVIS Fees. Any SEVIS fees collected are treated as part of the college s dedicated revenues since they have become permanent fees. The college should use the appropriate income account in reporting the fees collected to the ESC Accounting Office for posting. Status of the total SEVIS fees collected are included in the Dedicated Revenue Status Report provided monthly to the colleges by the ESC Budget Office. In compliance with the Communication No. ISD2 approved by the Board of Trustees on June 27, 2007, SEVIS fees collected should be used to cover expenses related to meeting the more rigorous and detailed tracking and monitoring procedures and costs of services associated with processing international and foreign students only. XIII. BUDGET OPERATION PLAN ACTIVITY INCLUSIONS The following list of items in the previous sections is provided as an aid in completing the PBF Budget Forms and the Budget Operation Plan. Although it is not a complete list, it summarizes some of the operation plan activities. All locations should review this checklist both before completion of the PBF files in March and submission of the Budget Operation Plan document in May. A. Intrafund transfers for matching requirements of restricted programs included in PBF, and complete O.P. Form #19-11 and/or O.P. Form For DSPS, place matching funds in XxxxxA For any non-dsps SFPs, place matching funds in X6178A For colleges that opted for contingency matching for the Federal Work Study (FWS) program (10454), place matching funds in X43xxA B. Athletic championship travel. C. Interfund transfer for projected Cafeteria or Bookstore deficit and Child Development Center subsidy (10100-XxxxxA-73x000) (O.P. Form #19-10). D. PACE media center contribution (X6910A/B). E. President s Community Relations Fund with annual budget maximum of $25,000 (X2790A/B or X2740A/B). F. Collective bargaining representative account (10100-X2610A , A0755-D7). G. Academic senate officers account (10100-X1070A , A0754-B7/C7/D7). H. Mandatory memberships. I. Transfer Center (X9070A/B). J. Special program budgets based on dedicated revenue projections: Farm (10031), Swap Meet (10032), Contract Education (10117), and Journalism (10140). K. Mainframe computer services costs: supplies, data lines, maintenance, etc. L. Summer sessions: summer 2018 (10218), summer 2019 (10219). 27

36 M. Hourly instruction: fall semester (10100-XxxxxA ), spring semester ( XxxxxA ). N. Non-credit program (10118). O. Winter intersession (10099; for Instructional Television). P. Fund all filled certificated positions (use O.P. Form #19-4 Salary Appropriations Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #19-5 Vacant Funded Certificated Positions). Q. Fund all filled classified positions (use O.P. Form #19-4 Salary Appropriations Reduced for Known Vacancies and Leaves for anticipated unpaid leaves, and O.P. Form #19-6 Vacant Funded Classified Positions). R. For non-fte instructional salaries and non-salary budgets, holding accounts (790100) can be established until distribution by department can be made. Distribution should be made prior to May 9, 2018, in time for Board authorization to encumber funds for start of the fiscal year and prior to closeout adjustment date for Tentative Budget. S. All regular and hourly certificated and classified positions are to be fully funded. T. Employee benefits are to be fully funded. U. All utilities accounts are to be adequately funded. V. All other non-salary items are to be budgeted in appropriate fund centers, or in a holding account to be distributed by May 9, XIV. OPERATION PLAN FORMS CHECKLIST (APPENDIX 2) An Operation Plan Forms Checklist, O.P. Form #19-14 is included in the Op Plan Instructions to ensure that all appropriate Op Plan forms are accounted for. Please check the list against the college s Budget Operation Plan documents, and submit the checked list with all documents. The Budget Office will verify that all documents have been received and notify the colleges if any are missing. Please denote on the Checklist any forms submitted by the college that are not already listed so that they will be reviewed and included in the Budget Operation Plan Analysis by the Budget Office. 28

37 BUDGET OPERATION PLAN BUDGET OPERATION PLAN DOCUMENTS Listed below are the documents that comprise the Budget Operation Plan. A brief description of each document is provided. Forms requiring manual completion by each location are identified by for O.P. Form #19-x. These forms should be included with each color-coded section as appropriate: white for all unrestricted funds, blue for Community Services fund, etc. (see next section: SUBMISSION OF BUDGET OPERATION PLAN). I. Budget Reports for Unrestricted and Restricted Programs. New-year budget reports are available through the Planning Budget Formulation (PBF) system. The following reports will be available to users: (Note: Not all reports will be visible to all users.) A. Accounts by Cost Center/WBS* B. Accounts by GL* C. Budget Allocation Report* D. College General Operations Budget Review/Approval Stage Comparison E. Educational Services Center (ESC) Review/Approval Stage Comparison F. Employees by Funds Center* G. Employees by GL* H. Revenue Review/Approval Stage Comparison I. Special Program Review/Approval Stage Comparison J. Accounts by Class K. Employees by Class* L. Budget vs. Actuals Dashboard M. College Budget Dashboard N. Line Text Report The reports marked with an asterisk (*) will need to be included in the college s Budget Operation Plan. II. COMPOSITION OF BUDGET ADVISORY COMMITTEE, O.P. Form #19-1 Identify members and constituency of the college s budget committee. 29

38 III. PROPOSED INSTRUCTIONAL PLAN, O.P. Form #19-2 Complete the form for each term in the academic year. Provide all instructor FTEs and Hourly-Instructor hours for each term. Budget should equal projected costs of all instructor salaries. IV. OPERATIONAL PLAN STAFFING - UNRESTRICTED PROGRAMS, O.P. Form #19-3 Total all FTEs by category for all unrestricted funds. Include all budgeted FTEs in each fund listed on the form. V. SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES, O.P. Form #19-4 Lists employees for whom full or partial salaries are not budgeted due to a known vacancy or unpaid leave. Refer to the instructions on the back of form. VI. VACANT FUNDED CERTIFICATED POSITIONS, O.P. Form #19-5 Identify certificated positions and accounts in which funds are provided for vacant positions. VII. VACANT FUNDED CLASSIFIED POSITIONS, O.P. Form #19-6 Identify classified positions and accounts in which funds are provided for vacant positions. Colleges should indicate whether any position was previously filled or is newly requested. VIII. REQUEST FOR NEW MEMBERSHIP, O.P. Form #19-7 Identify and describe each organizational membership that has not been authorized by the Board of Trustees. New memberships identified will be taken to Board with the Tentative and Final Budgets for approval. IX. ORGANIZATIONAL MEMBERSHIP SUMMARY (BOTH NEW AND CONTINUING), O.P. Form #19-8 Summarize all appropriate account information, titles, status, and amounts for all organizational memberships, both new and continuing, in which membership is desired and for which budget is provided. 30

39 X. SUMMARY OF OTHER EXPENSES (ALL COMMITMENT ITEMS), O.P. Form #19-9 List all commitment items. Identify the amount and nature of appropriations for expenses not qualified under any other commitment item code. XI. INTERFUND TRANSFER, O.P. Form #19-10 Indicate the amount of unrestricted funds designated for additional support to the Child Development Center, Cafeteria, or other fund, in excess of the allocation to the fund. Use the designated accounts for transfer. XII. FUND 1 INTRAFUND TRANSFERS FOR MATCH REQUIREMENTS AND ADDITIONAL SUPPORT FOR RESTRICTED (SFP) PROGRAMS, O.P. Form #19-11 Indicate the amount of unrestricted funds designated for match requirements or additional support to restricted programs, e.g. DSPS and Parking, in excess of the program allocation or income. Only matching and additional support funds reserved for restricted programs included in PBF should be listed on this form. XIII. FUND 1 INTRAFUND TRANSFERS FOR UNRESTRICTED FUNDS WITHIN OR BETWEEN LOCATIONS, O.P. Form #19-12 Indicate the amount of transfers from one Fund 1 unrestricted fund to another Fund 1 unrestricted fund. XIV. DEDICATED REVENUE PROJECTIONS, O.P. Form #19-13 List projections for revenues arising from locally-managed activities that are identified with individual locations. All projected amounts listed on this form support unrestricted appropriations. XV. BUDGET OPERATION PLAN FORMS CHECKLIST, O.P. Form #19-14 Use this form to verify that all documents, forms, and reports have been prepared and included for submission for the college s Budget Operation Plan. Include a copy of this checklist with all documents. 31

40 XVI. TRANSMITTAL LETTER FROM PRESIDENT The Budget Operation Plan must have a transmittal letter from the President addressed to the Chancellor. This letter should describe the college planning directions, the status of the college master planning process and the level of programs and services that will be provided by the Budget Operation Plan. XVII. EXECUTIVE SUMMARY (Optional) The Executive Summary (or Report) is optional and can accompany after the President s Transmittal letter. Colleges can use this section to provide an overview to their budget planning and/or to add other budget reports/information that are not required in the report. 32

41 BUDGET OPERATION PLAN SUBMISSION OF BUDGET OPERATION PLAN I. MAJOR SECTIONS OF BUDGET OPERATION PLAN The programs included in the Budget Operation Plan are listed below for each location, if applicable, and are color-coded (in parentheses) as indicated: BOARD MANDATED FUNDS UNRESTRICTED COMMUNITY NONRES STUDENT CHILD PROGRAMS* SERVICES CAP OUTLAY PARKING HLTH SVCS CAFETERIA DEVEL CTR BOOKSTORE COLLEGE (WHITE) (BLUE) (GREEN) (CANARY) (IVORY) (GOLDEN) (SALMON) (PINK) CITY EAST HARBOR ITV N/A N/A N/A N/A N/A N/A N/A MISSION * PIERCE SOUTHWEST TRADE VALLEY * WEST ESC * Based on programs on current database; funds and included in Centralized Accounts will be keyed by the ESC Budget Office. 33

42 CATEGORICAL FUNDS ADULT ED BFAP- CalWORKs- EOPS- BLK GRANT SFAA CC/NON-CC TANF DSPS** EOPS CARE COLLEGE (BLUE) (GREEN) (CANARY) (CANARY) (IVORY) (GOLDEN) (SALMON) CITY / / /20868 EAST / / /20868 HARBOR / / /20868 ITV N/A N/A N/A N/A N/A N/A N/A MISSION / / /20868 PIERCE / / /20868 SOUTHWEST / / /20868 TRADE / / /20868 VALLEY / / /20868 WEST / / /20868 ESC / CATEGORICAL FUNDS (CONTINUED) EOPS- FOSTER & STRONG STUDENT CREDIT NON-CRDT BASIC SKILLS CAFYES KINSHIP CR WORKFORCE EQUITY SSSP SSSP INITIATIVE 2.0 COLLEGE (PINK) (BLUE) (GREEN) (CANARY) (IVORY) (IVORY) (GOLDEN) CITY 10401/ EAST 10401/ HARBOR 10401/ ITV N/A N/A N/A N/A N/A N/A N/A MISSION 10401/ PIERCE 10401/ SOUTHWEST 10401/ TRADE 10401/ VALLEY 10401/ WEST 10401/ ESC * Based on programs on current database. ** Starting FY , rotating funds will be used for DSPS. Fund will be used for FY

43 II. FORMAT FOR SUBMISSION OF BUDGET OPERATION PLAN The sections of the Budget Operation Plan should be color-coded and arranged in sequence from unrestricted funds, to enterprise funds, which consist of Community Services, Nonresident Capital Outlay, Parking, Student Health Services, Cafeteria, Child Development Center, and Bookstore, and to restricted categorical funds, which consist of AEBG, BFAP-SFAA, CalWORKs and TANF, DSPS, EOPS, EOPS-CARE, EOPS- CAFYES, FKCE, Strong Workforce, Student Equity, SSSP, and Student Success for Basic Skills. A. Composition of Budget Advisory Committee, O.P. Form #19-1. B. Proposed Instructional Plan, O.P. Form #19-2. C. Operation Plan Staffing - Unrestricted Programs, O.P. Form #19-3. D. Salary Appropriation Reduced for Known Vacancies and Leaves, O.P. Form #19-4. E. Vacant Funded Certificated Positions, O.P. Form #19-5. F. Vacant Funded Classified Positions, O.P. Form #19-6. G. Request for New Membership, O.P. Form #19-7. H. Organizational Membership Summary (Both New and Continuing), O.P. Form #19-8. I. Summary of Other Expenses (Commitment Item ), O.P. Form #19-9. J. Interfund Transfers, O.P. Form # K. Fund 1 Intrafund Transfers for Match Requirements and Additional Support for Restricted (SFP) Programs, O.P. Form # L. Fund 1 Intrafund Transfers for Unrestricted Programs within or between Locations, O.P. Form # M. Dedicated Revenue Projections, O.P. Form # N. Budget Operation Plan Forms Checklist, O.P. Form # III. COPIES OF THE BUDGET OPERATION PLAN Four spiral-bound sets of the college s Budget Operation Plan are to be submitted to the ESC Budget Office. Two copies will be forwarded to the Chancellor and the Vice Chancellor from the ESC Budget Office for budget planning analysis for each college. IV. ADDITIONS OR MODIFICATIONS TO BUDGET OPERATION PLAN INSTRUCTIONS Changes in the instructions will be provided to each location through transmittal of the form Budget Operation Plan Instructions Addendum. 35

44 V. SUBMISSION DEADLINE PBF data files are to be completed, stage advanced by the College Vice Presidents of Administration and designated ESC approver, and ready to be received by the Budget Office on Friday, March 2, Submission of the Budget Operation Plan is due on Thursday, May 17, VI. DISTRICT OFFICE RESOURCES Budget Allocation & Policy Ms. Deborah La Teer, ext General Budget Instructions Ms. Asha Omar, ext Ms. Jiazi Gong, ext Memberships Ms. Asha Omar, ext Ms. Jiazi Gong, ext Student Health Services Mr. Jose Mendoza, ext Certificated Personnel Ms. Monica Martinez, ext Ms. Shawn Tramel, ext Classified Personnel Ms. Karen Martin, ext Bookstore, Cafeteria, Community Services, Mr. Jackson Kuo, ext Parking, and Child Development Programs CalWORKs/TANF Ms. Lucia Robles, ext Economic and Workforce Development Dr. Robert Miller, ext SSSP and Student Service Programs & Dr. Ryan Cornner, ext Student Equity Program Financial Aid Mr. Steven Giorgi, ext

45 ENTERPRISE FUNDS

46

47 COMMUNITY SERVICES

48

49 BUDGET OPERATION PLAN COMMUNITY SERVICES PROGRAM I. INTRODUCTION The Community Services Program is a college-based community outreach program. The goal for the Community Services Program at each college is to be self-supporting. Therefore, any net profit will be returned to the college program. The Community Services fund code is II. GUIDELINES A. Budget Allocation Each college will project its own Community Services income as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income. The income projection should be submitted on Form CS-1 so that the Budget Office can establish income accounts. New income does not include ending balances from prior years. Do not include ending balances in your total income projections. The Budget Office will increase your budget with actual ending balances after the current year is closed. If you earn income from other sources besides classes, please indicate these sources on Form CS-1 with projected amounts, a description of the source, and an activity code so that appropriate income accounts can be established. B. Activity Codes Only WBS accounts in the 6800 series can be used in the Community Services program. Activity WBS 1. Civic Centers X Recreation X Classes X Cultural Events X Program Development X

50 6. Refunds X Satellite Operations X Administrative Expenses X6890 The only exception to this is the Unallocated account: X7101. C. Personnel Summary Form CS-2 should be completed to assist in determining personnel costs of the program. On this form, list all classified employees and vacant positions. The salary total indicated should agree with the total of regular salaries (commitment items 1xx100 and 2xx100) on the PBF Special Program Budget Form Personnel tab. As a program management tool, Fund Center codes can be used to distinguish staff costs that are directly associated with class and event offerings from those that are indirectly associated. Indirectly associated costs are the costs of staff who serve as office-clerical and administrative support. These indirect costs should be budgeted in WBS X6890. Directly associated costs are the costs of personnel who actually conduct classes and events, either as instructors or as event supervisors. These costs should be segregated and budgeted in the appropriate activities as listed above or in the Chart of Accounts. In the context of Community Services, instructional or teaching costs should always include staff costs directly associated with classes and events. D. Budget/Expenditure Resources To assist the Community Services program manager in developing budgets within the allocation, a number of resources and references are available. A basic reference is the District s Chart of Accounts, available on the District website ( where a list of the District s account numbers and descriptions is available. The Personnel Expenditure Planning (PEP) Report is available through the Administrative Services Office. This report details projected regular salaries. Additional reports can be generated from the Planning Budget Formulation (PBF) system. In developing and reviewing your budget, the following reports are available for use: Accounts by Cost Center/WBS Accounts by GL Budget Allocation Report Employees by Funds Center 38

51 Employees by GL Employees by Class These reports will assist in preparing your budget for keying into the PBF system. Current expenditure information may be obtained from a variety of sources. The Financial Status Report (on ZLAC report tree) may be accessed through the SAP system. F. Employee Benefits Employee Benefits are to be budgeted in account X68xx In PBF, benefits for regular positions will be calculated by the system. The rates shown below may be applied for non-regular positions. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged to account X68xx each pay period. G. Administrative Support Costs for Utilities and Custodial Maintenance Each Community Services Program Manager, along with the college administration, should establish the amount of administrative support required for recouping college support costs of utility and custodial maintenance. Commitment item code should be used for budgeting this cost. An equal negative amount should be set up in account: XxxxxA to offset the cost to the unrestricted budget. 39

52 H. As part of the program budget development, the college should review past expenditures and future requirements in determining adequate funding for the production and distribution of the Community Services class schedules. I. Profit and Loss The Community Services Program must be self-supporting; prolonged losses will result in the discontinuation of Community Services at the college. Commitment item codes and have been established to balance appropriations with projected budgeted income. If a college plans for a profit (positive), budget the amount in account X If a college plans for a loss (negative), budget the amount in account X If a loss is projected, the college must also budget an equal amount in an interfund transfer account in Fund O.P. Form #19-11, Fund 1 Intrafund Transfers should be completed. The Budget Office will establish the intrafund transfer. III. BUDGET OPERATION PLAN DOCUMENTS For the Community Services Budget Operation Plan, the following forms should be submitted: A. Proposed Income Projection, Form CS-1 Use this form to project income. Include the historical actual data that has been provided by the ESC Budget Office to the Vice President of Administrative Services. List other types of income generated. B. Personnel Summary, Form CS-2 List the personnel costs for regular employees and vacancies. PBF report Employees by Fund Center for commitment items 1xx100 and 2xx100 may substitute this form. C. Community Services Budget Summary, Form CS-3 Summarize instruction and non-instruction costs by major categories, such as salaries, employee benefits, and supplies. The Instruction Costs summary is for WBS X6830 only. All other WBS account costs (excluding X6830) should be included on the Non-instruction summary. 40

53 D. Summary of Other Expenses, O.P. Form #19-9 Identify the amount and nature of the appropriations under commitment item , Other Expense. Discount fees (averages 2.5% of credit card receipts) charged by City National Bank for the processing of credit card sales, should be included. E. Request for New Membership, O.P. Form #19-7 and Organizational Membership Summary, O.P. Form #19-8 Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #19-8, should be completed. F. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Community Services Budget Operation Plan documents should be submitted on blue paper. 41

54 FORM CS-1 PROPOSED COMMUNITY SERVICES INCOME PROJECTION PLEASE PROVIDE THE FOLLOWING INFORMATION: LOCATION: PREPARED BY: DATE: I ACTUAL INCOME II ACTUAL YEAR-TO-DATE INCOME AS OF 12/31/ PROJECTED INCOME FOR REMAINDER OF YEAR = ANNUAL PROJECTED INCOME III PROJECTED INCOME (Itemize with dollars and description if more than one type of income; if not, only one income account will be set up) Type of Income Projected Income 42

55 FORM CS-2 PERSONNEL SUMMARY List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan; otherwise, indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at an estimated salary rate. Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personnel tab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan. (You may substitute the EMPLOYEES BY FUND CENTER report from the PBF System for commitment items 1xx100 and 2xx100) Position Job FTE/ Employee's Employee Salary Shift EG ESG PSA Title Code Hours Last Name, First Name Number Budgeted TOTAL BUDGETED SALARIES (should agree with the PBF Report) 43

56 FORM CS-3 BUDGET SUMMARY ALLOCATION % OF TOTAL EXPENSE CATEGORY BUDGET BUDGET $ % A. Non-Instruction Costs: (All WBS accounts, excluding X6830) 1. Salaries (comm items 1xx100, 2xx100) 2. Employee Benefits (comm item ) 3. Supplies (comm items 4xxx00) 4. Other Expense (comm items 5xxx00) 5. Capital Outlay (comm items 6xxx00) 6. Other (comm items 7xxx00) Specify: 7. Total Non-Instructor Costs (Total of Items A.1 through A.6) B. Instruction Costs: (10010-X6830 ONLY) 1. All Salaries (comm items 1xx100, 2xx100) 2. Employee Benefits (comm item ) 3. Supplies (comm item 4xxx00) 4. Personnel Services Contract Costs for Instructor Personnel (comm item ) 5. Other Expense (all other comm items 5xxx00) 6. Capital Outlay (comm item 6xxx00) 7. Other (comm items 7xxx00) 8. Total Instructor Costs (Total of items B.1 through B.7) C. Total Community Services Costs (Add lines A.7 and B.8) 100% 44

57 NONRESIDENT CAPITAL OUTLAY

58

59 BUDGET OPERATION PLAN NONRESIDENT CAPITAL OUTLAY I. INTRODUCTION The Nonresident Capital Outlay Program is funded entirely from nonresident capital outlay fees collected at each college. Nonresident capital outlay fees, at $9 per semester for FY , are collected from nonresident students (except those who have AB 540 status) to offset capital outlay expenses. Pursuant to Education Code Section 76141, revenue collected shall be expended only for purposes of capital outlay, maintenance, and equipment. The Nonresident Capital Outlay fund code is II. GUIDELINES A. Budget Allocation Each college will project its own Nonresident Capital Outlay Fee income as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income for the budget. Projected income is to be submitted on Form NR-1 so that the ESC Budget Office can establish income accounts. Appropriations are to be budgeted in restricted Fund Only commitment items Maintenance-Building & Ground and 6xxx00 for capital assets can be used in this fund. B. Expenditures Income collected from Nonresident Capital Outlay Fees may be expended only for purposes of capital outlay, maintenance, and equipment, such as improvements or extensions to the life of existing capital facilities, including major repair and remodeling projects such as Scheduled Maintenance and Special Repair (SMSR). 45

60 The colleges are responsible for managing the Nonresident Capital Outlay Program budget and expenditures since any earned excess income will be returned to the Program in the following fiscal year. Conversely, any program deficit will be charged to the college s unrestricted ending balance. III. BUDGET OPERATION PLAN DOCUMENTS For the Nonresident Capital Outlay Budget Operation Plan, the following documents should be submitted: A. Proposed Nonresident Capital Outlay Income Projection, Form NR-1. B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Nonresident Capital Outlay Budget Operation Plan documents should be submitted on green paper. 46

61 FORM NR-1 PROPOSED NONRESIDENT CAPITAL OUTLAY INCOME PROJECTION PLEASE PROVIDE THE FOLLOWING INFORMATION: LOCATION: PREPARED BY: DATE: I ACTUAL INCOME (1) Foreign Student (2) Out-of-State Student II ACTUAL YEAR-TO-DATE INCOME AS OF 12/31/2017 (1) Foreign Student (2) Out-of-State Student PROJECTED INCOME FOR REMAINDER OF YEAR (1) Foreign Student (2) Out-of-State Student = ANNUAL PROJECTED INCOME (1) Foreign Student (2) Out-of-State Student - - III PROJECTED INCOME (must equal budget appropriations) (1) Foreign Student (2) Out-of-State Student NOTE: (1) Foreign Student GL: Non-ITV/ ITV (2) Out-of-State Student GL: Non-ITV/ ITV (3) The college will be responsible for covering program deficit if expenditures exceed income received. (4) Starting from , Non-Resident Capital Outlay fund number was changed from to

62 This page intentionally left blank

63 PARKING

64

65 BUDGET OPERATION PLAN PARKING I. INTRODUCTION The Parking Program is funded entirely from income collected from parking fees. The program was established in order to budget the costs associated with the maintenance, operation, and security of parking lots. The Parking Program fund code is II. GUIDELINES A. Budget Allocation Each college will project its income from parking fees as part of its Budget Operation Plan. The college will be provided historical data on actual income earned as a guideline in projecting income for the budget. Projected income is to be submitted on Form PK-1 so that the ESC Budget Office can establish income accounts. B. Expenditures Income from parking fees should be used only for parking-related expenses, including salaries for maintenance and security personnel, utilities, supplies and equipment, or any other directly related support cost. Funds may not be transferred to other programs. It is the college s responsibility to manage the Parking Program budget and expenditures since any earned excess income will be returned to the Program in the following fiscal year. Conversely, any program deficit will be charged to the college s unrestricted ending balance. 48

66 C. Personnel Summary Form PK-2, Personnel Summary assists in determining personnel costs that are charged to the program. In some instances, a position may be partially budgeted in the Parking Program and in one or more additional funds. The various budgets and employee assignments should be cross-checked to ensure that all employees and their positions have been accounted for, and that assignments, budgets, and salary distributions are correct. PBF report Employees by Fund Center for commitment items 1xx100 and 2xx100 may substitute this form. D. Employee Benefits Employee benefits should be budgeted in account X In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. III. BUDGET OPERATION PLAN DOCUMENTS For the Parking Budget Operation Plan, the following documents should be submitted: A. Proposed Parking Income Projection, Form PK-1 B. Personnel Summary, Form PK-2. 49

67 C. Any other appropriate Budget Operation Plan forms such as Other Expense, Membership, etc. (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). D. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Parking Budget Operation Plan documents should be submitted on canary-colored paper. 50

68 FORM PK-1 PROPOSED PARKING INCOME PROJECTION PLEASE PROVIDE THE FOLLOWING INFORMATION: LOCATION: PREPARED BY: DATE: I ACTUAL INCOME II ACTUAL YEAR-TO-DATE INCOME AS OF 12/31/ PROJECTED INCOME FOR REMAINDER OF YEAR = ANNUAL PROJECTED INCOME III PROJECTED INCOME (must equal budget appropriations) PLEASE NOTE: The college will be responsible for covering a program deficit if expenditures exceed income received. 51

69 FORM PK-2 PERSONNEL SUMMARY List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan; otherwise, indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at an estimated salary rate. Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personnel tab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan. (You may substitute the EMPLOYEE BY FUND CENTER report from the PBF System for commitment item 2xx100) Position Job FTE/ Employee's Employee Salary Shift EG ESG PSA Title Code Hours Last Name, First Name Number Budgeted TOTAL BUDGETED SALARIES (should agree with the PBF Report) 52

70 This page intentionally left blank

71 STUDENT HEALTH SERVICES

72

73 BUDGET OPERATION PLAN STUDENT HEALTH SERVICES I. INTRODUCTION The Board of Trustees established the Student Health Services Program on April 29, The program is funded by the mandatory Student Health Fee of $11 per fall and spring semester and $8.00 per summer session and winter intersession, authorized by the Board on December 3, Effective in Fall 2006, the health fee exemption for lowincome students (BOG Grant recipients) was removed. With this change, the Vice Presidents of Student Services revised the Student Health Services Program allocation calculation to allow colleges to retain their earned income without providing for a guaranteed minimum base allocation. Income projections and tentative allocations for the year will be developed by the Vice Presidents of Student Services and distributed in February The Student Health Services fund code is II. GUIDELINES A Allocation Allocations as established by the Vice Presidents of Student Services will be provided in February If a college estimates that additional income will be generated from sources other than the Student Health Fees, the budget may be increased by the amount of the projected income (see Form HS-1). If year-end expenditures exceed allocation and income generated, the program deficit will be charged to the college s unrestricted ending balance. Income from the Student Health Fees may be used only for student health servicerelated expenses. Appropriations for basic health services provided by the Student Health Fee should be budgeted in Fund 10135, WBS X6430. To provide for proper accounting of collections and disbursements of optional additional fees related to health services, appropriations for such additional projected revenue should be budgeted in Fund 10135, WBS X

74 B. Employee Benefits Employee Benefits, if applicable to the program, should be budgeted in account X643x In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that actual statutory and Board-paid benefit costs will be charged directly to this account. III. BUDGET OPERATION PLAN DOCUMENTS For the Student Health Services Budget Operation Plan, the following documents should be submitted: A. Projected Additional Allocation, Form HS-1 Enter the formula-generated allocation projection and any additional projected income from sources outside the formula. The Budget Office will establish the income accounts based on the form. B. Use other general Budget Operation Plan forms, where appropriate (see the BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). 54

75 C. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All Student Health Services Program Budget Operation Plan documents should be submitted on ivory-colored paper. 55

76 FORM HS-1 STUDENT HEALTH SERVICES PROGRAM PROJECTED INCOME College: I. Formula generated Allocation (6430) II. Additional Income Projection (6431) * III. Total Health Services Projected Income Describe Additional Income Projections: * Total projected income should equal total budgeted appropriations. 56

77 CAFETERIA

78

79 BUDGET OPERATION PLAN CAFETERIA I. INTRODUCTION Cafeteria operation budgets are maintained under the Cafeteria Fund Each college is responsible for its own Cafeteria operations. II. GUIDELINES A. Budget Allocation Each college should project its anticipated income, based on sales, vending machine commissions, and any other income source for Historical data on actual income earned will be provided as a guideline. Form CF-1A should be completed to indicate the projected income upon which the operational cost total will be based. The ESC Budget Office will establish income accounts based on this form. B. Personnel Summary Form CF-2 assists in determining regular personnel costs of the program. Both filled and vacant positions in commitment items 21x100 should be included. Refer to the PBF Budget Form, Personnel tab, for detailed salary costs of regular employees. Form CF-2 may be replaced with a copy of the PBF report Employees by Cost Center for commitment items 21x100. C. Employee Benefits Employee Benefits should be budgeted in account XxxxxB In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% 57

80 Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% D. Depreciation Expense Do not budget for Depreciation Expense (commitment item ). E. Equipment Replacement Since the fund balance and the equipment replacement reserve have been depleted, colleges will have to budget for equipment replacement as part of operational costs. Until an equipment replacement reserve can be rebuilt, college equipment replacement needs must be budgeted against projected income. F. Utilities Expense All cafeterias should budget for Utilities, commitment item The budget for this cost is one percent (1%) of projected sales. G. Other Expense Commitment item for Other Expense should be used only for items for which no other specific commitment item code exists. O.P. Form #19-9 should be completed for budgets in this account. H. Profit and Loss To determine budgeted profit and loss status, complete Form CF-1A, Sales and Cost of Food Projection, and Form CF-1B, Labor Costs and Other Expenses. If the college projects a profit or loss for its cafeteria operations, budget the projected profit in account XxxxxB and the projected loss in account XxxxxB If a loss is anticipated, an interfund account must also be established in Fund equal to the projected loss. Complete O.P. Form #19-10 to describe the interfund transfer from the General Fund. 58

81 III. BUDGET OPERATION PLAN DOCUMENTS For the Cafeteria Budget Operation Plan, the following forms should be submitted: A. Income Projection, Form CF-1A Use this form to project the sales, commissions, and other income used to support Cafeteria appropriations. B. Labor Costs and Other Expenses Projection, Form CF-1B Summarize the cost of sales and total operating expenses, and project profit/loss. C. Personnel Summary, Form CF-2 List all personnel costs for filled and vacant regular positions. Positions placed on this form should reflect what is budgeted in commitment items 21x100. PBF report Employees by Fund Center may substitute this form. D. Request for New Membership, O.P. Form #19-7, and Organizational Membership Summary, O.P. Form #19-8 Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #19-8, should be completed. E. Summary of Other Expense (Commitment Item ), O.P. Form #19-9 Describe all Commitment Item budgeted expenses. F. Interfund Transfers, O.P. Form #19-10 Describe budgeted interfund funds from Fund to the Cafeteria Program for projected loss. College should place funds in account X6178A The Budget Office will establish the incoming account and appropriations adjustment in Fund Application 6. 59

82 G. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Cafeteria Budget Operation Plan documents should be submitted on goldenrodcolored paper. 60

83 FORM CF-1A CAFETERIA INCOME PROJECTION LOCATION: PREPARED BY: SALES PROJECTION FOR : A Actual Sales B Actual Year-To-Date Sales (As of 12/31/17) C Projected Sales for Remaining Year D Annual Projected Sales (B) + (C) E Budgeted Sales F Commissions (Vending Machines) G. Other Income (Identify) H. TOTAL INCOME (E) + (F) + (G) 61

84 FORM CF-1B LOCATION: I. LABOR COSTS CAFETERIA LABOR COSTS AND OTHER EXPENSES PROJECTION PREPARED BY: Please check that the amounts listed on this form so that they agree with the line item amounts in your program budget. A. Labor Costs (Total all salary accounts: all commitment items 2xxxxx): B. Employee Benefits (comm item ): C. Total Labor Costs (Add A. + B.) II. OTHER EXPENSES A. Supplies (comm item ): B. Food (comm item ): C. Utilities (comm item ): D. Sanitary Expense (comm item ): E. Depreciation (comm item ): F. Equipment Rental (comm item ): G. Other Expense (comm item ): H. All Other Expenses (all other comm items 5xxxxx not listed above): I. Total Other Expenses (add A. through H.): III. CAPITAL OUTLAY J. Equipment Replacement (from projected sales, comm item ): K. A & I Expenses (comm items , , ): L. Total Capital Outlay (add J. + K.): IV. Total Operating Expenses (add I-C.+II-I.+III-L.) V. Total Projected Income (ttl sales & commissions CF-1A) VI. Projected Profit/Loss (V. minus IV.) (comm item or ) 62

85 FORM CF-2 PERSONNEL SUMMARY List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan, otherwise, indicate "VACANT" in Employee's Name column. Vacant positions should be included and budgeted at an estimated salary rate. Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personnel tab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan. (You may substitute the EMPLOYEES BY FUND CENTER report from the PBF for commitment item 21x100) Position Job FTE/ Employee's Employee Salary Shift EG ESG PSA Title Code Hours Last Name, First Name Number Budgeted TOTAL BUDGETED SALARIES (should agree with the PBF Report) 63

86 This page intentionally left blank

87 CHILD DEVELOPMENT CENTER

88

89 BUDGET OPERATION PLAN CHILD DEVELOPMENT CENTER I. INTRODUCTION The Child Development Center (CDC) provides child development services for college students and staff and assists the college by serving as field training sites for academic departments. The Child Development Center fund code is II. GUIDELINES A. Budget Allocation and Funding Resources In developing the level of funding for the Child Development Center Program, fixed personnel salary and benefit costs need to be determined, as well as other basic, critical and high priority resource requirements. Since the Centers are licensed by the California Department of Social Services and governed by Title 5 and Title 22 regulations, funding considerations should ensure that the Centers are in compliance with statewide rules and regulations, including the maintenance of mandated teacher/child ratios. Other considerations include the maintenance of the Center s health, safety or other legal standards. The Child Development Center budget allocation consists of State apportionment (Childcare Tax Bailout), parent fees, interest income, and voluntary college support from unrestricted General Fund. The California Department of Education determines the base level funding (State Childcare Tax Bailout) for the District s Child Development Centers as a whole. Individual college s allocations for are then calculated by applying a distribution ratio to the actual State allocation. 64

90 Parent fees collected for children s enrollment in the Child Development Centers are another source of income. Colleges must project the parent fee revenue using Form CD-2. The ESC Budget Office will then set up a separate income account X0000A based on the projection, and actual parent fees collected will be recorded under this account. To ensure the Child Development Center funding level meets realistic projected costs, the college may reserve a portion of its unrestricted appropriations for interfund transfer to the program. Please refer to the procedures in Section B below. B. General Fund Support Since State Tax Bailout funding and parent fees may be insufficient to fully support the Centers, additional funding from the General Fund may be necessary to maintain or expand services. If the college decides to provide additional support from General Fund, the additional support amount should be entered on Form CD-2, and established in an interfund transfer account X6178A O.P. Form #19-10 should also be completed to record the interfund transfer. An equal amount will then be established by the ESC Budget Office in X0000A , which will serve as additional income and allocation for the CDC. C. Personnel Summary Form CD-3 assists in determining regular personnel costs of the program. Both filled and vacant positions in Fund should be included. Refer to the PBF Budget Form, Personnel tab, for detailed salary costs of regular employees. If any employee will be requesting a partial or full position leave during , O.P. Form #19-4, Salary Appropriations Reduced for Known Vacancies and Leaves, should be completed and included in this section. Instructions for completing the form are listed on the back of the form. Colleges may submit a copy of the PBF report Employees by Fund Center commitment items and in lieu of Form CD-3. for 65

91 D. Employee Benefits Employee Benefits should be included as part of Fund appropriations and must be budgeted in account XxxxxB In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the following employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefits costs will be charged directly to the program. Directors should monitor employee benefits charges in order to adjust employee benefits appropriations accordingly. E. Equipment, Equipment Replacement, and Equipment Rental/Lease In estimating equipment costs, all applicable costs associated with the equipment purchase, price, transportation, installation, maintenance cost or contract should be considered. Refer to the guidelines listed in the SPECIAL REQUIREMENTS Section X., pages for distinguishing between equipment and supplies. F. Alterations and Improvements (A & I) Each center should provide adequate appropriations for any A & I projects necessary to conform to Education Code, Title 5, Health and Safety Standards. 66

92 G. Summer Session If a Center plans a summer session program, it should be part of the Budget Operation Plan. However, if the Center will receive special funding from other sources, these funds should not be included as part of the Budget Operation Plan. III. BUDGET OPERATION PLAN DOCUMENTS For the Child Development Center Budget Operation Plan, the following forms should be submitted: A. Statement of Child Development Center Direction, Form CD-1 The college should review and restate its directions for the Child Development Center for the new fiscal year. B. Income Projection, Form CD-2 Use this form to project the income for the CDC. The State allocation and interest income will be provided by the ESC Budget Office and may not be adjusted. The college should project its parent fees and any college support needed to meet the CDC s projected costs. Specially funded programs are not included in the Operation Plan for the Child Development Centers. C. Personnel Summary, Form CD-3 List all personnel costs for filled and vacant regular positions. PBF report Employees by Fund Center for commitment items and may substitute this form. D. Request for New Membership, O.P. Form #19-7, and Organizational Membership Summary, O.P. Form #19-8 Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #19-8, should be completed. 67

93 E. Interfund Transfers, O.P. Form #19-10 Complete this form if the college plans to provide additional support to the CDC. F. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Child Development Center Budget Operation Plan documents should be submitted on salmon-colored paper. 68

94 FORM CD-1 STATEMENT OF CHILD DEVELOPMENT CENTER DIRECTION LOCATION: PREPARED BY: Directions: (Describe changes in operations, including expansion or reduction of program size or other changes in personnel or level of service.) 69

95 FORM CD-2 INCOME PROJECTION This form is intended to provide the College Administration input in the planning allocation for the Child Development Center budget. This form should be completed by the college for the following categories: Student-Parent fees and college support (interfund transfer). Income accounts will be established by the Budget Office. PLANNING ALLOCATION A. State Apportionment (Do not adjust) B. Parent Fees (College to complete) C. Total Program Allocation (A) + (B) D. College Support (Interfund Transfer) (Must equal amount set up in fund 10100) Total CDC Allocation (C) + (D) NOTES: 1. Total Fund budget must equal total CDC allocation. 2. Any adjustments made by college from preliminary allocation prepared by the Budget Office should be reflected in Fund appropriations. 70

96 FORM CD-3 PERSONNEL SUMMARY List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan, otherwise, indicate "VACANT" in Employee's Name column. Vacant position should be included and budgeted at an estimated salary rate. Total of salaries budgeted should agree with the data displayed in the Special Program Budget Form, Personnel tab in PBF, and with the total of actual salary appropriations in the Budget Operation Plan. (You may substitute the EMPLOYEES BY FUND CENTER report from the PBF System for commitment items and 2xx100) Position Job FTE/ Employee's Employee Salary Shift EG ESG PSA Title Code Hours Last Name, First Name Number Budgeted TOTAL BUDGETED SALARIES (should agree with the PBF Report) 71

97 BOOKSTORE

98

99 BUDGET OPERATION PLAN BOOKSTORE I. INTRODUCTION The Bookstore fund code is The following should be addressed in developing a preliminary budget for Bookstore operations for : A. Colleges that plan for equipment purchase and equipment replacement should include budget for these expenses as part of the operating costs. B. The writing off of bad checks, uncollectable receivables, credit memos and obsolete inventories are treated as part of selling expenses. C. Any profit or loss will be returned to each college at the close of the fiscal year. If a college budgets for a projected loss that will not be covered by an actual ending balance, an interfund transfer should be set up in Fund equal to the projected loss. II. GUIDELINES A. Budget Allocation Each college will project its anticipated income from sales, commissions, and all other sources for its Bookstore operations for Actual income received for the period of 7/1/17 to 12/31/17 will be provided in the Historical Enterprise memo and can serve as a guideline in income projections. The Budget Office will establish income accounts. B. Sales Projection Form BK-1 Sales Projection should include actual sales for , estimated ending sales for , and projected sales for taking into consideration inflation, increase/decrease in student population, and any other significant influence on income generation. The sales projection should not include any sales tax, and the amount of projected refunds should be subtracted from total sales. Forms BK-2A, BK- 72

100 2B, and BK-2C should be completed based on the college s projected sales and cost of sales for Textbook sales can be estimated based on a Districtwide average markup of 28.5 percent plus a freight cost allowance of 2.7 percent or based on each college s actual performance in fiscal year The Budgeted Sales on Form BK-1, Sub-Total Sales Income on Form BK-2B, and Sales Income on Form BK- 2C must match. C. Personnel Summary Form BK-3 assists in determining personnel costs that are charged to the program. The Personnel Expenditure Planning (PEP) Report is available through the Administrative Services Office. This report details projected regular salaries which include shift differential, where applicable. B shift differential is 6.9 percent. The total of salaries indicated on Form BK-3 should agree with the total of FTE salary appropriations in the Budget Operation Plan. A copy of the PBF report Employees by Cost Center may substitute for Form BK-3 for commitment item 2xx100. D. Employee Benefits Employee Benefits should be included as part of Fund appropriations and must be budgeted in account XxxxxB In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the following employee benefit rates may be applied. Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefits costs will be charged directly to the program. Managers should monitor employee benefits charges in order to adjust employee benefits appropriations accordingly. 73

101 E. Administrative Expense Administrative Expense (commitment item ) should be budgeted based on 1 percent of projected sales. Administrative Expense includes personnel costs of bookstore operations at the ESC and year-end physical inventory count cost. F. Utilities Expense Utilities Expense should be budgeted in commitment item based on 1 percent of projected sales. This cost is returned to each college s fund utility account as a credit entry. G. Facilities Improvement and Inventory Reserve Colleges are to budget a Bookstore Improvement Reserve for capital improvement needs of stores. Funding for this reserve is based on 3 percent of projected sales. Appropriations should be established in account: Fund 80008, Cost Center XxxxxB, Commitment Item This section is suspended by DAC Council. H. Profit and Loss Account To determine budgeted profit and loss status, complete Form BK-2C, PROJECTED SALARIES AND OTHER EXPENSES. If a college projects a profit (positive), an appropriation is to be established by the college in account XxxxxB ; if a college projects a loss (negative), an appropriation is to be established by the college in account XxxxxB Any college that projects a loss must also establish an interfund transfer in XxxxxA and complete O.P. Form #19-10 to describe the interfund transfer from the General Fund. This amount should be entered on Form BK-2C, Incoming Transfer, line H. The Budget Office will set up the income account at the appropriate time. The projected budgets should equal to the total operating expenses. III. ADDITIONAL INSTRUCTIONS A. Refund accounts should not be budgeted. B. Do not include sales tax in projected income. 74

102 C. Bookstores should budget sufficient funds to cover sub/relief and overtime costs during peak periods. Summer session should be budgeted as part of the regular program. IV. BUDGET OPERATION PLAN DOCUMENTS For the Bookstore Budget Operation Plan, the following forms should be submitted: A. Sales Projection, Form BK-1 Indicate amount of gross budgeted sales (refunds for returns should be budgeted under refunds accounts), commission income and any other source upon which appropriations are based. B. Projected Sales and Cost of Sales by Category, Form BK-2A and Form BK-2B Projected sales and cost of sales are to be listed on Forms BK-2A and BK-2B by sales and cost categories. C. Projected Salaries and Other Expenses, Form BK-2C Project profit or loss based on projected income and costs. This form should reflect all projected income, budgeted costs, and anticipated income from commissions. D. Personnel Summary, Form BK-3 List all personnel costs for filled and vacant regular positions. Positions placed on this form should reflect what is budgeted in commitment items 21x100 only. A copy of the PBF report Employees by Fund Center may substitute this form. E. Request for New Membership, O.P. Form #19-7, and Organizational Membership Summary, O.P. Form #19-8 Refer to the instructions in SPECIAL REQUIREMENTS Section IX., pages for requesting organizational memberships. Note, that if the requested item is not on the Approved List of Organizational Memberships included in Appendix 4, it will be necessary to complete the Request for New Membership form. If the requested organizational membership is already on the Approved list, only the Organizational Membership Summary, O.P. Form #19-8, should be completed. 75

103 F. Summary of Other Expenses (Commitment Item ), O.P. Form #19-9 Describe all Commitment Item budgeted expenses. The Other Expense account is to be used for items for which no specific commitment item code exists. G. Interfund Transfers, O.P. Form #19-10 Colleges budgeting for a projected loss should establish an interfund transfer in account X6178A O.P. Form #19-10 should be completed to describe the interfund transfer. H. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Bookstore Budget Operation Plan forms should be submitted on pink paper. 76

104 FORM BK-1 SALES PROJECTION PLEASE PROVIDE THE FOLLOWING INFORMATION: LOCATION: PREPARED BY: DATE: I ACTUAL SALES II ACTUAL YEAR-TO-DATE SALES AS OF 12/31/ PROJECTED SALES FOR REMAINDER OF THE YEAR = ANNUAL PROJECTED SALES III BUDGETED SALES (Total of SALES column on Form BK-2C) 77

105 FORM BK-2A BOOKSTORE PROJECTED SALES AND COST OF SALES BY CATEGORY LOCATION: PREPARED BY: DATE: SALES* COST AS COMM ITEM ACCOUNT (Exclude Sales Tax COST OF PERCENTAGE CODE TITLE & net of refunds) SALES** OF SALES TTL New Textbooks Used Textbooks Trade Book Sales Class Materials Class Supplies Sundries Special Orders Printing - College Press Confections Syllabi Stationary Tools Casting Materials Ceramics Woodworking Materials Sculpture Safety Equipment Caps and Gowns Greeting Cards Soft Goods Giftware Beverage Items Technical Items Magazine Items Automotive Cosmetology * Budgeted income accounts are set up from these amounts. ** Amounts in this column are to be budgeted. 78

106 FORM BK-2B BOOKSTORE PROJECTED SALES AND COST OF SALES BY CATEGORY LOCATION: PREPARED BY: DATE: SALES* COST AS COMM ITEM ACCOUNT (Exclude Sales Tax COST OF PERCENTAGE CODE TITLE & net of refunds) SALES** OF SALES TTL Art Electronics Computer Software Computer Hardware Freight In Freight Out Write-off A/R Ret Checks SUB-TOTAL SALES INCOME SUB-TOTAL COST OF SALES Commission - General Commission - Jewelry Commission - Magazines SUB-TOTAL COMMISSIONS TOTAL INCOME (Add Sales Income and Commissions) * Budgeted income accounts are set up from these amounts. ** Amounts in this column are to be budgeted. 79

107 FORM BK-2C BOOKSTORE PROJECTED SALARIES AND OTHER EXPENSES LOCATION: PREPARED BY: DATE: Total of operating expense items listed on this page must equal total of program budget. BUDGET % OF SALES A. Labor Costs (Total all salary accounts: all commitment items 2xxxxx) B. Employee Benefits (Total of comm item ) C. Supplies (Other than Cost of Sales) D. Other Operating Expenses (Comm items 5xxxxx) E. Capital Outlay (Comm items 6xxxxx) F. Improvement Reserve (Comm item ) G. Other H. Incoming Transfer (for projected loss) I. TOTAL OPERATING EXPENSES (add lines A. to H.) 100.0% J. Sales Income (from column 1, page BK-2B) K. Less Cost of Sales (from column 2, page BK-2B) L. Sales Profit (Line I. minus line J.)/(Loss) M. Commissions (from column 1, page BK-2B) N. TOTAL INCOME TOTAL PROFIT (LOSS) (line N. minus line I.) 80

108 FORM BK-3 PERSONNEL SUMMARY List below the classified positions budgeted in the program's Budget Operation Plan. If a position is filled, identify the employee occupying the position and the salary that is budgeted in the Budget Operation Plan, otherwise, indicate "VACANT" in Employee's Name column. Vacant position should be included and budgeted at an estimated salary rate. Total of salaries budgeted should agree with the data entered on the Worksheet by Employees Report on the Budget Preparation System, and with the total of actual salary appropriations in the Budget Operation Plan. (You may substitute EMPLOYEES BY FUND CENTER report from the PBF System for commitment item 2xx100) Position Job FTE/ Employee's Employee Salary Shift EG ESG PSA Title Code Hours Last Name, First Name Number Budgeted TOTAL BUDGETED SALARIES (should agree with Budget Preparation Report) 81

109 RESTRICTED PROGRAMS

110

111 ADULT EDUCATION BLOCK GRANT (AEBG)

112

113 BUDGET OPERATION PLAN ADULT EDUCATION BLOCK GRANT (AEBG) I. INTRODUCTION Adult Education Block Grant (AEBG) was established on July 1, 2015 with the passage of Assembly Bill (AB) 104 (Chapter 13, Stats. 2015). Funds for AEBG are provided to expand and improve the delivery of the educational services to adult learners. English as a Second Language (ESL), Adult Basic Education (ABE), Adult Secondary Education (ASE), and Short Term CTE are the four main program areas that forms the backbone of the AEBG. The fund code for the AEBG program is II. GUIDELINES A. Budget Allocation For the fiscal year, the preliminary budget allocation will be calculated based on 95 percent of final allocation. Budget allocation will be adjusted when the final allocation is provided by the State. The allocations will be sent on a separate memo with other restricted program allocations. B. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% 82

114 Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. III. BUDGET OPERATION PLAN FORMS For the Adult Education Block Grant Budget Operation Plan, the following forms should be submitted: A. The AEBG Budget Operation Plan should use the general Operation Plan forms, where appropriate (see Budget Operation Plan Documents section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Adult Education Block Grant Budget Operation Plan documents should be submitted on blue paper. 83

115 BOARD FINANCIAL AID ASSISTANCE PROGRAM - STUDENT FINANCIAL AID ASSISTANCE (BFAP-SFAA)

116

117 BUDGET OPERATION PLAN BOARD FINANCIAL AID ASSISTANCE PROGRAM- STUDENT FINANCIAL AID ASSISTANCE (BFAP-SFAA) I. INTRODUCTION The California Community Colleges Chancellor s Office determines the funding level of the BFAP-SFAA Program. This funding is in the form of a state allocation. The fund code for the BFAP-SFAA program is II. GUIDELINES A. Budget Allocation The preliminary allocation will be based on eighty percent (80%) of the final allocation, provided funding is available, per program regulations. Budgets will be adjusted when the final allocation from the State is provided. There will be no penalty for de-obligating or returning any portion of the BFAP-SFAA allocation by the reporting deadline. Penalties will apply for failure to report unspent funds in time for reallocation and failure to meet the statutory maintenance of effort (MOE) requirements for Financial Aid offices. Since the preparation and data entry of the initial budget are done locally, the Financial Aid Manager should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide budget, salary, expenditure, and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data. B. Allowable Use of Funds Funds must supplement, not supplant, on-going college expenditures for the administration of student aid. 84

118 BFAP-SFAA funds can be used for: 1. Salaries for financial aid professional, technical, clerical and/or temporary staff (including student help) who report directly to the financial aid director. 2. Expenses associated with staff training and for the development and production of financial aid outreach materials. 3. Computer hardware or software necessary for and solely dedicated to the delivery of student financial aid. BFAP-SFAA funds cannot be used for: 1. District operations or divided among colleges within a district in a manner that differs from the annual allocation to each campus. 2. Salaries for personnel at the level of financial aid manager or above. 3. Capital outlay or office supplies. 4. Cover expenditures made or liabilities incurred prior to July 1 of the applicable fiscal year. Statewide I Can Afford College funds can be used to: 1. Increase awareness and participation in student financial aid programs through direct contact with potential students, current students, and families by the California Community Colleges Chancellor s Office. 2. Increase low-income and disadvantaged student participation in postsecondary education, by providing access to information, application completion assistance, and expanding the number of funded financial aid awards. No exceptions to these guidelines are allowed without the written approval of the State Chancellor s Office Student Financial Assistance Program Coordinator. Note: Information from the 2015 BOGFW Program Manual, section C. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied: 85

119 Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. III. BUDGET OPERATION PLAN FORMS For the BFAP-SFAA Budget Operation Plan, the following documents should be submitted. A. The BFAP-SFAA Budget Operation Plan should use the general Operation Plan forms, where appropriate, (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All BFAP-SFAA Budget Operation Plan documents should be submitted on green paper. 86

120 This page intentionally left blank

121 CalWORKs AND TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF)

122

123 BUDGET OPERATION PLAN CalWORKs AND TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) I. INTRODUCTION State funds allocated to the CalWORKs and Temporary Assistance for Needy Families (TANF) programs are for the purpose of assisting welfare recipient students and those in transition off of welfare to achieve long-term self-sufficiency through coordinated student services. The fund code for the CalWORKs Child Care program is 10442; for the CalWORKs Non-Child Care program, 10448; and for the Temporary Assistance for Needy Families (TANF) program, II. GUIDELINES A. Budget Allocation The preliminary allocation for CalWORKs and TANF programs will be determined by the Economic and Workforce Development Division. Per State Chancellor s Office s approved allocation formula for CalWORKs, the District will receive a preliminary allocation for fiscal year equal to 95% of fiscal year funding. The preliminary allocation will be distributed among the three major allowable CalWORKs activities: (1) Child Care, (2) Coordination, Job Placement, and Work Study, and (3) Curriculum Development and Redesign, Instruction, and Additional Child Care. Budget allocation will be adjusted when the final allocation is provided by the State. B. Budget and Expenditure Guidelines Budgets established for CalWORKs are to be allocated for the following purposes: 1. Work Study maximum of 75% of student wages 2. Child Care on and off-campus assistance 3. Coordination staffing for coordination of program services on and off-campus, including case management and supplemental counseling. 4. Job Placement staffing for job development or placement activities 5. Curriculum Design faculty salary for development or redesign of curriculum to benefit TANF students 87

124 6. Instruction unfunded FTES as defined in instruction for unmet funding needs and other instructional costs. Budgets established for TANF are to be allocated to objects of expenditure for funding additional fixed, variable and one-time costs for providing support services and instruction for CalWORKs students which include: job placement and coordination, curriculum development and redesign, childcare and work study, and instruction. Appropriations for the CalWORKs Program should be allocated to Fund (child care only) and Fund (coordination, curriculum development, job development and placement, and work study), and the appropriations for the TANF Program should be allocated to Fund for Only the following activity codes are allowed under CalWORKs: Fund X : 1. Childcare 6925 Fund X :* 1. Coordination Curriculum Development Job Development/Placement Work Study 6429 * Fund requires matching. Colleges should generally use WBS X4904 Gain Program under TANF. However, since TANF is designed to fund additional costs to CalWORKs-type activities, other WBSs allowable under CalWORKs may also be used. Colleges are encouraged to utilize TANF funds as a primary source when the same services may be funded by either TANF or CalWORKs. C. Employee Benefits Employee Benefits for salaries funded by CalWORKs and TANF funds should be budgeted in 10xxx-Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. 88

125 Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit expenditures throughout the year and adjust employee benefit budgets when necessary. III. BUDGET OPERATION PLAN DOCUMENTS For the CalWORKs and TANF Budget Operation Plan, the following documents should be submitted: A. The CalWORKs and TANF Budget Operation Plan should use the general Operation Plan forms, where appropriate (see Budget Operation Plan Documents section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund 10442, 10448, and sections of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All CalWORKs and TANF Budget Operation Plan documents should be submitted on canary-colored paper. 89

126 This page intentionally left blank

127 DISABLED STUDENTS PROGRAMS AND SERVICES (DSPS)

128

129 BUDGET OPERATION PLAN DISABLED STUDENTS PROGRAMS AND SERVICES (DSPS) I. INTRODUCTION The Disabled Students Programs and Services (DSPS) provides support services, specialized instruction, and educational accommodations to students with disabilities so that they can participate as fully and benefit as equitably from the college experience as their non-disabled peers. The DSPS Budget Operation Plan is prepared and submitted as part of the entire college Budget Operation Plan. Although this program has separate reporting requirements, and consequently has some unique budgeting and accounting needs, the basic concept of the unrestricted Budget Operation Plan applies. Please refer to the section entitled BUDGET OPERATION PLAN DOCUMENTS, pages 29-32, for general guidelines and information on Operational Plan documents. The fund code for the DSPS program is Note: Starting fiscal year , DSPS will use rotating fund numbers. This change was requested by the program directors. Funds and will be utilized as the program s rotating range. Fund will be used for fiscal year II. GUIDELINES A. Objectives The objectives of the Disabled Students Programs and Services Budget Operation Plan are: 1. Identify the various activities necessary to accomplish the goal and/or objectives of the Disabled Students Programs and Services. 2. Establish a budget that will reflect the minimum requirements to support the stated goals and objectives of the program, including the provision of service to a changing disabled population. 3. Make the personnel adjustments necessary to provide service in the most costeffective manner. 90

130 B. Budget Allocation The DSPS allocation is based on two sources of income: projected State funding, and the FTES match from the General Fund based on prior-prior year actual enrollment data. A State funding level based on 90 percent of actual State funding is used to calculate the preliminary budget for for DSPS. As authorized in Title V Regulations, Section 56070, the required match component of the allocation is based on FTES generated by disabled students in credit and noncredit special classes. Since the current year is not completed during the budget development period, the prior-prior year actual enrollment data is used. The calculation uses the State Chancellor s Office FTES rate calculation method for special classes for students with disabilities. The special class rates for the DSPS are 70% of funded credit rate of $5,072.11/credit, 90% of funded non-credit CDCP rate of $5,072.11/enhanced non-credit FTES (CDCP), and 90% of funded non-credit rate of $3,050.00/funded non-credit. These rates are subject to change as the State Chancellor s Office has not released updated rates for The FTES match is part of the college s unrestricted allocation, and an intrafund transfer account XxxxxA should be established to reserve these required funds. O.P. Form #19-11 should be completed to identify the intrafund transfer. College support in addition to the match requirement from the unrestricted funds remains a local decision as part of the college s budget planning process. Any additional support should be placed in the same intrafund transfer account XxxxxA O.P. Form #19-11 should be completed to identify the intrafund transfer. Budget allocation will be adjusted when the final allocation and match requirement is provided by the State. C. Title 5 Regulations In preparing the DSPS Budget Operation Plan, strict adherence to the limitations in the Title 5 DSPS regulations and guidelines previously issued and amended by the State Chancellor s Office should be maintained. 91

131 D. Activity Codes The following structure cross-references Disabled Students Programs and Services reporting categories and District activity codes: PROGRAM CATEGORY WBS CODE OBJECT DEFINITION Special Facilities X6720 Pieces of equipment utilized in regular or special classrooms by students; modification of equipment. Included are capital outlay, equipment, A&I. COMM. CODE 4xxxxx 5xxxxx 6xxxxx Special Educ Materials Special Education Asst I Special Education Asst II X6125 Those materials necessary to assist disabled students in the learning process. Included are supplies, visual and auditory items and other related materials X6410 Persons hired to work directly with the disabled students in a nonclassroom environment. Included are DSPS Administrators, counselors, student workers, interpreters, and clerical workers X0800 All costs directly related to instruction of disabled students. Included are Special Education Instructors, tutors, classroom interpreters, note takers, student workers, supplies and facilities. 4xxxxx 5xxxxx 1xxxxx 2xxxxx 3xxxxx 5xxxxx 11xxxx 13xxxx 22xxxx 24xxxx 3xxxxx 4xxxxx 5xxxxx 6xxxxx X6723 For telephone X6724 For data transmission and rental of computer terminal

132 Transportation X6440 The cost of transporting disabled students between their home and the college or its designated activity. Included are drivers, attendants, and related costs. 21xxxx 3xxxxx 5xxxxx Program Development Services (PADS) X6020 Variety of services for staff and program development that can include regional consortiums, assessment guidelines, budgetary advisement, in-service activities, program reviews and evaluations, and others. Included are travel, mileage, professional experts, and consultants. 12xxxx 14xxxx 21xxxx 23xxxx 3xxxxx 4xxxxx 5xxxxx Mobility Assistance X6430 Persons hired to assist disabled students to move effectively through campus. Included are consultants, student workers, and equipment. 12xxxx 14xxxx 21xxxx 23xxxx 3xxxxx 4xxxxx 5xxxxx 6xxxxx E. Special Classes All special classes, to the extent possible, should be designed and structured to conform to the requirement for Full Time Equivalent Student (FTES) generation. Tutoring of disabled students, whether formalized in a classroom environment or done through authorized student tutors, should conform to the State and District tutoring requirements for FTES-generating tutor activities. F. Personnel Budget The PBF Budget Form Personnel tab displays regular employees salaries and their associated benefits. Since each location is most familiar with its personnel and payroll requirements, the college remains responsible for the accuracy of the payroll budgets. 93

133 The correct District codes for certificated, classified, and unclassified accounts may be obtained from the Chart of Accounts document on the District s website ( FTEs and hours should be indicated where appropriate. All permanent full-time and part-time, hourly, substitute and relief personnel, and extra assignments should be budgeted. G. Employee Benefits Employee benefits should be budgeted in account: Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefit budgets when necessary. H. Non-Salary Budget Refer to the Unrestricted Programs section of the Budget Operation Plan Instructions for relevant guidelines for budgeting of non-salary costs. 94

134 IV. BUDGET OPERATION PLAN FORMS For the DSPS Budget Operation Plan, the following forms should be submitted: A. Projected Allocation, Form DSPS-1 Provide college input in estimating income for the program. B. Projected Income Source, Form DSPS-2 Project any income that the program can expect to generate to supplement the DSPS allocation. Among the possible sources are Fund 10100, Federal, State, and Local grants, Department of Rehabilitation assistance, donations, whether in cash or in kind, and volunteer services. C. Projected Unduplicated Number of Students, Form DSPS-3 Enter the anticipated number of disabled students who enroll in the program. This form was adapted from the DSPS End-Of-Year Direct Excess Cost Report. D. Fund 1 Intrafund Transfers for Matching Requirements and Additional Support for Restricted (SFP) Programs, O.P. Form #19-11 Indicate amount of support from the college s unrestricted budget for required matching and additional college support. E. Summary of Other Expenses (Commitment Item ), O.P. Form #19-9 Describe all commitment item expenses. F. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All DSPS Budget Operation Plan documents should be submitted on ivory-colored paper. 95

135 FORM DSPS-1 PROJECTED ALLOCATION The amount of the projected State Allocation is calculated on 90% of the actual State allocation. This amount will be adjusted in the Fall, when the Final Allocation is provided by the State Chancellor's Office. In agreement with the decision of the DSPS directors, no midyear adjustment to FTES income will be made. PRELIMINARY PLANNING ALLOCATION A. State Allocation (90% of actual) B. FTES Income ( actual FTES) C. Additional College Support (from Intrafund Transfer, form O.P. #19-11) D. Total Program Allocation (A) + (B) + (C) NOTE: Total Fund budget must equal Total DSPS preliminary planning allocation, including intrafund transfer (fund 10100) amount. 96

136 FORM DSPS-2A PROJECTED INCOME SOURCE LOCATION: PREPARED BY: DIST FTES COLLEGE STATE DSPS SUB-MAJOR COMM ITEM GROUP MATCHING CONTRIBUTION APPORTION- VTEA OTHER TOTAL (REQUIRED) (VOLUNTARY) MENT (Sum of col1-3) CERTIFICATED SALARIES A. Class Contract (1) B. Class Hourly (2) C. Non-Class Contract (3) D. Non-Class Hourly (4) E. Management (5) F. Counseling (6) Total Cert. Salaries (7) CLASSIFIED SALARIES A. Classif. Contract (8) B. Classif. Hourly (9) C. Aides (10) D. Interpreters (11) E. Other: (12) F. Other: (13) Total Class. Salaries (14) EMPLOYEE BENEFITS Total Empl Benefits (15) SUPPLIES & MATERIALS A. Supplies (16) B. Materials (17) C. Books (18) Total Suppl/Materls (19) TOTAL 97

137 FORM DSPS-2B PROJECTED INCOME SOURCE LOCATION: PREPARED BY: DIST FTES COLLEGE STATE DSPS SUB-MAJOR COMM ITEM GROUP MATCHING CONTRIBUTION APPORTION- TOTAL VTEA OTHER TOTAL OTHER EXPENSES A. Transportation (20) B. Consultants (21) C. Telephone Contract (22) D. Equipment Repairs (23) E. Mileage (24) F. Travel (25) G. Rentals (26) H. Printing (27) I. Postage (28) J. Other (29) Total Oth Expenses (30) CAPITAL OUTLAY A. Equipment (31) B. Building Modify (32) C. Facility Rental (33) D. Other: (34) E. Other: (35) F. Other: (36) Total Cap. Outlay (37) (REQUIRED) (VOLUNTARY) MENT (Sum of col1-3) GRAND TOTAL (38) 98

138 FORM DSPS-3 PROJECTED UNDUPLICATED NUMBER OF STUDENTS DISABILITY TYPE PRIMARY SECONDARY TOTAL ABI + = ADHD + = Autism Spectrum + = Blind and Low Vision + = Deaf and Hard of Hearing + = Intellectual Disability + = Learning Disability + = Mental Health Disability + = Physical Disability + = Other + = COLUMN TOTAL Unduplicated Count 99

139 EXTENDED OPPORTUNITY PROGRAMS AND SERVICES (EOPS)

140

141 BUDGET OPERATION PLAN EXTENDED OPPORTUNITY PROGRAMS AND SERVICES (EOPS) I. INTRODUCTION The primary goal of the Extended Opportunity Programs and Services (EOPS) is to encourage the enrollment, retention and transfer of students disadvantaged by language, social, economic and educational circumstances, and to facilitate the successful completion of their goals and objectives in college. EOPS offers academic and support counseling, financial aid and other support services. The California Community Colleges Chancellor s Office determines the EOPS funding level in accordance with the EOPS Act of 1969 and Title 5 Regulations. This funding is in the form of a state allocation that is based on the MIS data collection of the prior year. The fund codes for EOPS are and II. GUIDELINES A. Budget Allocation The preliminary allocation for EOPS is based on 95 percent of the final allocation, since Title 5 Regulations state that the District will be guaranteed a minimum of 95 percent of the previous year allocation. Budget allocation will be adjusted when the final allocation is provided by the State. For colleges that return more than 5 percent of unspent funds in any year, their budget will be reduced on a dollar-for-dollar basis by the amount in excess of the 5 percent after the formula-driven allocation plus the cost-of living adjustment is determined. Since the preparation and data entry of the initial budget are done locally, the EOPS director should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide budget, salary, expenditure, and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data. 100

142 B. Title 5 Regulations In preparing the DSPS Budget Operation Plan, strict adherence to the limitations in the Title 5 DSPS regulations and guidelines previously issued and amended by the State Chancellor s Office should be maintained. C. State EOPS Components & District Accounting Identifiers With the exception of the program director s salary, which should be funded in Fund 10100, all EOPS appropriations should be placed in Fund and/or The District fund and WBS account codes indicated below should be used in preparing the Budget Operation Plan. DISTRICT FUND STATE EOPS MAIN & SUB CATEGORIES & WBS CODES COMPONENTS OF EOPS FORMS A. PROGRAM DEVELOPMENT & FUND 1 MAINTENANCE 100 Management Services Component 1. EOPS activities 110, 111, 112, 114, 115, X , X For telephone under comm item For data transmission under comm item X and rental of computer terminal under comm item All other EOPS Activities not mentioned X6410 above but part also of the Component 100. B. STUDENT SERVICES X Outreach Services Component 300 Instructional Development and Services Component X EOPS Activities 310, 320, 340: Instructions X EOPS Activities 330: Tutorial X Counseling Services Component 1. EOPS Activities 410, 420, 430, 440, 450: Counseling Services 101

143 10487-X EOPS Activity 460: Other Special Counseling Project X Transition Services Component X Special Activities Component X Financial Aid Coordination Component X Staff Develop & Training Component FUND 2 C. DIRECT PAYMENT TO STUDENTS 900 Direct Aid Component X EOPS Activity 910: Grants X EOPS Activity 920: Work Study X EOPS Activity 930: Loans 4. EOPS Activity 960: Other Direct Aid X7003 a. Fees, Books and Supplies ** X7006 b. Book Services *** X6450 c. Transportation (Bus Passes) X6430 d. Doctor s Bills OPEN * e. Others * CAUTION: WBS accounts not listed above will be understood by the Accounting Office as intended for other direct payment to students. ** Use commitment item *** Use commitment item D. Personnel Budget The Personnel Expenditure Planning (PEP) Report and Planning Budget Formulation (PBF) Report Employee by Funds Center contain salary projections to assist with the budgeting of salaries. Salary projections on these reports are found only if assignments have matched Salary Distribution Detail when the data files for the PBF system are created. The correct District codes for certificated, classified, and unclassified accounts may be obtained from the Chart of Accounts document on the District s website ( FTEs and hours should be indicated where appropriate. All permanent full-time and part-time, hourly, substitute and relief personnel, and extra assignments should be budgeted. 102

144 The salaries and benefits of the EOPS director should be budgeted in Fund as in-kind matching in compliance with the program requirements and should not be included in the EOPS fund. E. Employee Benefits Employee benefits for personnel funded by EOPS should be budgeted in account(s) Fund Center Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year in order to adjust employee benefit appropriations accordingly. F. Non-Salary Budget Refer to the Unrestricted Programs section of the Budget Operation Plan Instructions for relevant guidelines for budgeting of non-salary costs. It is necessary to budget direct aid non-salary costs, such as books, school supplies, and bus passes, in Fund 2. In addition, the budget for Discretionary Cost (commitment items 4xxxxx - 6xxxxx) is limited to 10 percent of the total allocation, or $50,000, whichever is less. Book service funds are not considered part of discretionary costs. 103

145 G. Travel Travel activities for EOPS staff and students to EOPS activities or functions should be budgeted in commitment item All other types of travel expenditures must obtain prior approval from the State. H. Equipment Equipment purchases for computer hardware and software must have prior approval from the State after initial approval by the College President. I. Comparable Level of Services Each college is required by the State to maintain the same dollar level of services supported with non-eops funds as the average reported in its final budget report in the three previous academic years ( to ). At a minimum, this amount shall equal the three-year average of 15 percent of the average EOPS allocation to the college for the same three base years, whichever is greater. The State Chancellor s Office may approve reductions in the required amount if enrollments in the EOPS programs decline. For most of the colleges, the Title 5, Section requirement is met by the EOPS Director s salary and employee benefits that are budgeted in fund III. BUDGET OPERATION PLAN DOCUMENTS For the EOPS Budget Operation Plan, the following forms should be submitted: A. Budget Summary, Form EOPS-1 Present a condensed version of the EOPS budget that may be used to compare with the data entered during PBF or for State reporting purposes. B. Summary of Other Expenses (Commitment Item ), O.P. Form #19-9 Describe all commitment item expenses. C. The EOPS Budget Operation Plan should use any other general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS section, pages 29-32). 104

146 D. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund 10487/20487 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All EOPS Budget Operation Plan documents should be submitted on goldenrod-colored paper. 105

147 FORM EOPS-1 BUDGET SUMMARY LOCATION: FRINGE NON- FUND & WBS ACCOUNTS PERSONNEL BENEFITS PERSONNEL TOTAL (Commitment Item Codes) (1xxxxx - (395000) (4xxxxx - 2xxxxx) 7xxxxx) FUND 1 FUND X6020 $ $ $ $ X X X X X X X X X X X X6744 SUB-TOTAL $ $ $ $ X6320 $ $ $ $ X X X X X X7006 SUB-TOTAL $ $ $ $ GRAND TOTAL $ $ $ $ 106

148 This page intentionally left blank

149 EOPS-COOPERATIVE AGENCIES RESOURCES FOR EDUCATION (EOPS-CARE)

150

151 BUDGET OPERATION PLAN EOPS-COOPERATIVE AGENCIES RESOURCES FOR EDUCATION (CARE) I. INTRODUCTION The Cooperative Agencies Resources for Education (CARE) program was established in 1982 to provide educational support services to Extended Opportunity Programs and Services (EOPS) students who are welfare-dependent single parents with preschool-aged children. The goals of the program are to provide academically high-risk students with educational support services, including supplemental counseling and advisement, peer support and networking with other single parents, and special classes and activities designed to enhance their personal development, self-esteem, parenting skills, and employability. Some of the services funded by the program are grants and supplemental allowances to students for childcare, transportation, textbooks and supplies. The fund codes for the EOPS-CARE program are and II. GUIDELINES A. Budget Allocation The State Chancellor s Office developed and implemented the current allocation formula for CARE during the fiscal year in an effort to align the formula-driven allocations process more closely with other categorical programs in the community colleges, such as EOPS and DSPS. The CARE formula consists of three basic elements: 1. Each program receives a base allocation of $10,000 to cover the fixed costs associated with operating the program as a supplemental service for EOPS students. 2. The balance of the remaining state funding for the program is allocated on the basis of the total number of students served statewide. 107

152 3. The State endeavors to provide at least the same amount as in the previous year allocation. However, according to the allocation formula, programs subject to budget reductions will receive no less than 95 percent of their previous year s allocation. Cost of Living Adjustments (COLA), if any, are applied in an equal manner to all allocations after the formula-driven allocations are determined. Any new funding for student growth will be distributed through the formula to eligible colleges after the formula-driven allocation, plus COLA, have been determined. For the fiscal year, the preliminary budget calculation will be based on 95 percent of the actual allocation. Budget allocation will be adjusted when the final allocation is provided by the State. The allocations will be sent on a separate memo with other restricted program allocations. B. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. 108

153 III. BUDGET OPERATION PLAN FORMS For the CARE Budget Operation Plan, the following forms should be submitted: A. The CARE Budget Operation Plan should use the general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund 10868/20868 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All CARE Budget Operation Plan documents should be submitted on salmon-colored paper. 109

154 This page intentionally left blank

155 EOPS-COOPERATING AGENCIES FOSTER YOUTH EDUCATIONAL SUPPORT (EOPS-CAFYES)

156

157 BUDGET OPERATION PLAN EOPS-COOPERATING AGENCIES FOSTER YOUTH EDUCATIONAL SUPPORT (CAFYES) I. INTRODUCTION The Cooperating Agencies Foster Youth Educational Support (CAFYES) Program, also known publicly as NextUp, was enacted in 2014 through Senate Bill 1023 (Liu). The program is housed within the existing community college programs for educationally disadvantaged students, known as Extended Opportunity Programs and Services (EOPS). These programs provide outreach and recruitment, service coordination, counseling, book and supply grants, tutoring, independent living and financial literacy skills support, frequent in-person contact, career guidance, transfer counseling, child care and transportation assistance, unmet need grants, referrals to health services, mental health services, and housing assistance, and other related services. The following regulations and guidelines should be followed: A. CAFYES is a categorical program, not a grant, modeled after CARE, that supplements existing EOPS programs with additional, over and above services. B. CAFYES funds may be spent solely on CAFYES expenditures in Object Code , as determined by the college CAFYES coordinator under the oversight of the EOPS Director. Any contracts must be pre-approved by CCCCO. C. Using CAFYES funds to supplant other fund sources is strictly prohibited. D. No EOPS student should be displaced, nor capacity to serve EOPS students diminished, by CAFYES. E. Colleges should be providing Student Success and Support Program (SSSP) services to all CAFYES students. Some of the services funded by the program are grants and supplemental allowances to students for childcare, transportation, textbooks and supplies. CAFYES programs are required to collaborate with college and external partners in networks, to prevent duplication of services, and to maximize the use of available funding, and are encouraged to leverage college and community resources. The fund codes for the CAFYES program are and

158 II. GUIDELINES A. Budget Allocation For the fiscal year, the preliminary allocation calculation for CAFYES will be based on 50 percent of final allocation. Budget allocation will be adjusted when the Advance Apportionment is released by the State Chancellor s Office in late July. The allocations will be sent on a separate memo with other restricted program allocations. All funding and types of financial aid provided to CAFYES students must be coordinated with college Financial Aid offices. B. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. 111

159 III. BUDGET OPERATION PLAN FORMS For the CAFYES Budget Operation Plan, the following forms should be submitted: A. The CAFYES Budget Operation Plan should use the general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund 10401/20401 section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All CAFYES Budget Operation Plan documents should be submitted on pink paper. 112

160 This page intentionally left blank

161 FOSTER AND KINSHIP CARE EDUCATION (FKCE)

162

163 BUDGET OPERATION PLAN FOSTER AND KINSHIP CARE EDUCATION (FKCE) I. INTRODUCTION The mission of the Foster and Kinship Care Education Program is to provide quality education and support opportunities to caregivers of children and youth in out-of-home care so that these providers may meet the educational, emotional, behavioral, and developmental needs of children and youth in the foster care system. The California Community Colleges Chancellor s Office determines the funding level of the Foster and Kinship Care Education (FKCE) Program. This funding is in the form of a state allocation. The fund code for the FKCE program is II. GUIDELINES A. Budget Allocation The preliminary allocation is based on 95 percent of the final allocation. Title 5 regulations state that the District will be guaranteed a minimum of 95 percent of the previous year allocation. Budgets will be adjusted when the final allocation is provided by the State. For colleges that return more than 5 percent of unspent funds in any year, their budget will be reduced on a dollar-for-dollar basis by the amount in excess of the 5 percent after the formula-driven allocation plus the cost-of living adjustment has been determined Since the preparation and the data entry of the initial budget are done locally, the FKCE director should have the opportunity to review the budget data during and after the development process. There are several electronic reports available during the Planning Budget Formulation (PBF) process that provide historical budget, salary, expenditure and position data. These can be used to assist in developing the new budget and to compare the new budget with prior year data. 113

164 B. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. III. BUDGET OPERATION PLAN FORMS For the FKCE Budget Operation Plan, the following documents should be submitted: A. The FKCE Budget Operation Plan should use the general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. All FKCE Budget Operation Plan documents should be submitted on blue paper. 114

165 STRONG WORKFORCE

166

167 BUDGET OPERATION PLAN STRONG WORKFORCE I. INTRODUCTION The Strong Workforce Program was established to develop more workforce opportunity and lift low-wage workers into living-wage jobs. The purpose of the program is to expand the availability of quality community college career technical education and workforce development courses, programs, pathways, credentials, certificates, and degrees. The program is grouped into seven areas targeting student success, career pathways, workforce data and outcomes, curriculum, CTE faculty, regional coordination, and funding. The fund code for the Strong Workforce Program is This fund does not include any of the funding set aside for regionally prioritized projects and programs that meet the needs of local and regional economies. This 40% share of the funding for the regional Strong Workforce Program is budgeted in an SFP program each fiscal year. II. GUIDELINES A. Budget Allocation In 2016, at the recommendation of the California Community Colleges Board of Governors, the Governor and Legislature approved the Strong Workforce Program, adding a new annual recurring investment to spur career technical education (CTE). For the fiscal year, the preliminary allocation calculation for Strong Workforce will be based on 95 percent of the final allocation. Budget allocation will be adjusted when the final allocation is provided by the State. The allocation will be sent on a separate memo with other restricted program allocations. 115

168 B. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit appropriations accordingly. III. BUDGET OPERATION PLAN FORMS For the Strong Workforce Budget Operation Plan, the following documents should be submitted: A. The Strong Workforce Budget Operation Plan should use the general Operation Plan forms, where appropriate (see BUDGET OPERATION PLAN DOCUMENTS Section, pages 29-32). B. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms of the Budget Operation Plan Instructions. 116

169 All Strong Workforce Budget Operation Plan documents should be submitted on green paper. 117

170 This page intentionally left blank

171 STUDENT EQUITY

172

173 BUDGET OPERATION PLAN STUDENT EQUITY I. INTRODUCTION The Student Equity Program aims to ensure equal educational opportunities and to promote student success for all students, regardless of race, gender, age, disability, or economic circumstances. It focuses on access and retention, degree and certificate completion, English as a Second Language and basic skills, completion, and transfer for the overall student population and for each population group of high-need or disadvantaged students. Each college develops specific goals/outcomes and actions to address disparities that are discovered, disaggregating data for success indicators by student demographics. The fund code for the Student Equity Program is II. GUIDELINES A. Key Statutes and Regulations Annual allocation of funds under the Student Equity Program must be utilized for program implementation as prescribed in California Education Code, sections and 78221, and California Code of Regulations, Title 5, sections and Within these parameters, districts and colleges are afforded the discretion and flexibility to make spending decisions locally. Below is a brief narrative on ultimate responsibility, reasonable and justifiable expenditures, and non-allowable expenditures. Please note that the guidelines below are a summary and not an extensive presentation of the rules. B. Ultimate Responsibility Colleges are ultimately responsible for expenditure decisions. The Student Equity Program is included in the District Audit Manual with the expectation that districtcontracted auditors annually review expenditures. Audits may also be conducted by the California Bureau of State Audits, the Chancellor's Office, or other government agencies with a lawful interest in the expenditure of funds. 118

174 C. Reasonable and Justifiable Student Equity funds must be used to address the Student Equity populations and indicators as defined in statute (Ed. Code ) and California Code of Regulations, title 5, sections and Expenditures must be based on goals and activities designed to address disproportionally impacted students. All expenditures should be reasonable and justifiable. Reasonable means expenditures are prudent and every effort is made to utilize funds efficiently. Justifiable means expenditures are consistent with goals and activities related to Student Equity. Colleges are strongly urged to develop policies and procedures to document and justify program expenditures. Developing written documentation prior to the time of expenditure is recommended. This documentation should clearly establish the link between a given expenditure and program goals and objectives. D. Non-Allowable Expenditures The Chancellor s Office has identified the following non-allowable expenditures for the Student Equity Program: 1. Gifts - funds may not be used for gifts or monetary awards of any kind. Expenditures for a public purpose are not considered a gift of public funds; such expenditures must be coordinated with financial aid departments and be within a student s cost of attendance. 2. Stipends for Students - funds may not be used to pay stipends to students for participation in program or classroom activities. 3. Political Contributions - funds may not be used to pay for political contributions. 4. Courses - funds may not be used to pay for the delivery of courses that generate full time equivalent students (FTES). 5. Supplanting - any funds spent on these programs should supplement, not replace, general or state categorical (restricted) district funds expended on similar program activities prior to the availability of program funding. This restriction applies to categorical programs and any other federal, state, and county programs. 119

175 The Chancellor s Office has not provided an exhaustive list of allowable and nonallowable expenditures, as decisions for each expenditure must be made locally according to program objectives and activities, in addition to the reasonable and justifiable criteria outlined above. E. Budget Allocation All appropriations for the Student Equity Program for should be budgeted using Fund The preliminary allocation level is based on 80 percent of actual State funding. The distribution of the preliminary District allocation to each college will be based on the District s adopted Student Equity funding formula, and the Office of Institutional Effectiveness will provide the distribution amount for each college based on the formula. Colleges will be notified of any budget adjustments as the final budget allocation from the State becomes available. F. Allowable WBSs As recommended and approved by the CSSO, when allocating funds for Student Equity Program, the following WBS should be used (where L=Location): X4933: Instructional Support/Tutoring Providing embedded tutoring, counseling support for learning communities, and other instructional support services that do not generate FTES. If more detailed budgeting and control is preferred under the Instructional Support expense category, the following WBSs can be used in addition to or in place of X4933: a X4934: Tutoring-Veterans b X4935: Tutoring-Foster Youth c X4936: Tutoring-DSPS X6020: Course and Curriculum Development Developing or adapting academic or career related programs, curriculum and courses to improve student equity outcomes X6409: Outreach Targeted outreach to potential student groups and communities identified in the Student Equity Plan as being from disproportionately impacted groups, including targeted publications and outreach materials. 120

176 X6412: Other Student Needs Other direct student support including books, miscellaneous supplies and materials for students, student transportation, and child care X6413: Student Services & Categoricals Student services and student services categorical programs that directly support improved outcomes on success indicators for target populations prioritized in the Student Equity Plan. If more detailed budgeting and control is preferred under the Student Services & Categoricals expense category, the following WBSs can be used in addition to or in place of X6413: a X6200: Admissions and Records b X6307: Transfer Center c X6310: Counseling and Advising Services d X6419: Foster Youth (for non-tutoring student service activity) e X6460: Handicapped/Disabled Student Services (for non-tutoring student service activity) X6414: Coordination & Planning Hiring student equity program coordinator and staff directly supporting and implementing student equity activities; support for student equity planning processes X6611: Institutional Research Research and evaluation related to improving student equity X6746: Professional Development Professional development, including funding of consultants to educate faculty and staff on the effects of inequities and strategies to reduce them; methods for detecting and researching inequities and their effects on college programs and local communities; improving the use of data, and effective practices and materials for addressing and improving outcomes for under-served students. Colleges now have two full years to expend their SSSP allocation as part of BSI, SE, SSSP integration, and will have until June 30, 2020 to spend funds allocated for the FY fiscal year. 121

177 G. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account: Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefits accordingly. III. BUDGET OPERATION PLAN FORMS For the Student Equity Budget Operation Plan, the following forms should be submitted: A. Integrated Budget Template, Form SS-1 (for ESC Budget Office use only). B. The Student Equity Budget Operation Plan should use the general Operation Plan forms, where appropriate (see the BUDGET OPERATION PLAN DOCUMENTS section, pages 29-32). C. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. 122

178 All Student Equity Budget Operation Plan documents should be submitted on canarycolored paper. 123

179 Form SS-1A Instructions Page Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Colleges must include anticipated district expenditures in their budget and program plan. For assistance in completing this report, please integratedplanning@cccco.edu This workbook contains two spreadsheets in the following order: 1 Instructions 2 Planned Expenditures Basic instructions: You may enter data in the Planned Expenditures spreadsheet only. Use the tab key to move around in each spreadsheet. You will be able to enter whole numbers only (no cents). Be careful not to delete any formulas as it will impact the entire spreadsheet. If you need additional assistance, please contact the Chancellor's Office using the address above. Yellow-colored cells indicate where you need to input data. Gray-colored cells indicate a formula and cannot be modified. To print entire workbook: Go to File, Print, Entire Workbook. Select double-sided. 124

180 FORM SS-1B Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Select district Select college Planned Expenditures Report planned expenditures by program allocation and object code as defined by the California Community Colleges (CCC) Budget and Accounting Manual. Although they appear in the CCC Budget and Accounting Manual, not all expenditures listed are appropriate. Refer to program funding guidelines for more information. Object Code Category 1000 Academic Salaries 2000 Classified and Other Nonacademic Salaries 3000 Employee Benefits 4000 Supplies & Materials 5000 Other Operating Expenses and Services 6000 Capital Outlay 7000 Other Outgo Basic Skills Initiative 2.0 Student Equity Credit SSSP Credit SSSP - Match Noncredit SSSP Noncredit SSSP - Match Program Totals $ - $ - $ - $ - $ - $ - Column2 Match Match BSI, SE, & SSSP Budget Total $ - 125

181 STUDENT SUCCESS AND SUPPORT PROGRAM (SSSP)

182

183 BUDGET OPERATION PLAN STUDENT SUCCESS AND SUPPORT PROGRAM (CREDIT AND NONCREDIT) I. INTRODUCTION The Student Success and Support Program (SSSP) (formerly known as the Matriculation Program) aims to enhance student access to the California Community Colleges and promotes and sustains the efforts of students to be successful in their educational endeavors. Colleges are required to comply with the Student Success Act of 2012 (SB 1456) in the implementation of SSSP. Funding for SSSP is targeted to fully implement orientation, assessment, counseling, advising, and other education planning services needed to assist a student in making an informed decision about his or her education goal and course of study and to develop an education plan. The fund code for Credit SSSP is 10431, and Noncredit SSSP, II. GUIDELINES A. Key Statutes and Regulations Annual allocation of funds under the Student Success and Support Program (SSSP) must be utilized for program implementation as prescribed in California Education Code, sections , and California Code of Regulations, Title 5, sections Within these parameters, districts and colleges are afforded the discretion and flexibility to make spending decisions locally. Below is a brief narrative on ultimate responsibility, reasonable and justifiable expenditures, and non-allowable expenditures. Please note that the guidelines below are a summary and not an extensive presentation of the rules. B. Ultimate Responsibility Colleges are ultimately responsible for expenditure decisions. SSSP is included in the District Audit Manual with the expectation that district-contracted auditors annually review expenditures. Audits may also be conducted by the California Bureau of State Audits, the Chancellor's Office, or other government agencies with a lawful interest in the expenditure of funds. 126

184 C. Reasonable and Justifiable All expenditures should be reasonable and justifiable. Reasonable means expenditures are prudent and every effort is made to utilize funds efficiently. Justifiable means expenditures are consistent with goals and activities related to SSSP. Colleges are strongly urged to develop policies and procedures to document and justify program expenditures. Developing written documentation prior to the time of expenditure is recommended. This documentation should clearly establish the link between a given expenditure and program goals and objectives. D. Non-Allowable Expenditures The Chancellor s Office has identified the following non-allowable expenditures for SSSP: 1. Gifts - funds may not be used for gifts or monetary awards of any kind. Expenditures for a public purpose are not considered a gift of public funds; such expenditures must be coordinated with financial aid departments and be within a student s cost of attendance. 2. Stipends for Students - funds may not be used to pay stipends to students for participation in program or classroom activities. 3. Political Contributions - funds may not be used to pay for political contributions. 4. Courses - funds may not be used to pay for the delivery of courses that generate full time equivalent students (FTES). 5. Supplanting - any funds spent on these programs should supplement, not replace, general or state categorical (restricted) district funds expended on similar program activities prior to the availability of program funding. This restriction applies to categorical programs and any other federal, state, and county programs. The Chancellor s Office has not provided an exhaustive list of allowable and nonallowable expenditures, as decisions for each expenditure must be made locally according to program objectives and activities, in addition to the reasonable and justifiable criteria outlined above. 127

185 E. Budget Allocation All appropriations for SSSP should be budgeted using the following fund codes: for Credit SSSP, and for Noncredit SSSP. State funding for SSSP for will be based on the SSSP formula and calculated using prior year MIS data reported by the colleges. Preliminary allocation levels for both the Credit and Noncredit programs are based on 95 percent of actual State funding. Colleges will be notified of any budget adjustments as the final budget allocations from the State become available. To receive Noncredit SSSP funding for FY , colleges will be required to have approved programs in the following four areas: 1. Elementary and Secondary Basic Skills 2. English as a Second Language 3. Short-Term Vocational 4. Workforce Preparation Colleges now have two full years to expend their SSSP allocation as part of BSI, SE, SSSP integration, and will have until June 30, 2020 to spend funds allocated for the FY fiscal year. F. Match Requirement Both Credit and Noncredit SSSP allocations are contingent on in-kind match requirements. For FY , colleges are required to spend one dollar of district funds for every one dollar of Credit and Noncredit SSSP funds to meet the match requirement. Expenditures used to meet the match requirement for SSSP are the same types of expenditures that are allowed with SSSP program funds, with the exception of the costs of an FTES-generating course. For example, the course materials and the counseling faculty member s salary/benefits can be counted as match when the outcome of the course is the completion of the students orientation or an education plan. 128

186 Expenditures that support program objectives and activities as outlined in statute and regulation are allowed as match, as they are allowed for program funds. Matching expenditures must meet the reasonable and justifiable tests as outlined above. Appropriate assignment of expenditures to meet the match requirement are ultimately the college s responsibility. Expenditures used to meet the match requirement are also subject to audit as outlined above. Unless otherwise mentioned, non-allowable program fund expenditures cannot be used to meet the match requirement. In addition to the non-allowable program expenditures noted above, expenditures of State student services categorical programs, such as Extended Opportunity Programs and Services (EOPS), Disabled Student Programs and Services (DSPS), Cooperative Agencies Resources for Education (CARE), Student Equity, or Board Financial Assistance Program-Student Financial Aid Administrative Allowance (BFAP-SFAA), cannot be used to meet the match requirement. Exceptions are the federally funded TRIO and Workforce innovation Opportunity Act (WIOA) programs. Eligible sources of funding for the match include, but are not limited to the following: 1. Federal, State and local funds - Funds under the control or jurisdiction of the district, as long as these funds are not expressly restricted for use. Examples of restricted funds are all other types of California Community Colleges Student Services categorical program funds. 2. Private or Nonprofit funds - Private contributions or grants used to support the SSSP. G. Assessment and Placement Management System Support (APMS) Each college is responsible for its share of the cost to support APMS. H. Employee Benefits Employee Benefits for salaries funded by the programs should be budgeted in account: Xxxxx and Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will need to be manually calculated and as a guideline, the current employee benefit rates may be applied. 129

187 Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefits accordingly. III. BUDGET OPERATION PLAN FORMS For the SSSP Budget Operation Plan, the following forms should be submitted: A. Integrated Budget Template, Form SS-1 (for ESC Budget Office use only). B. The SSSP Budget Operation Plan should use the general Operation Plan forms, where appropriate, (see the BUDGET OPERATION PLAN DOCUMENTS section, pages 29-32). C. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund and sections of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All SSSP Budget Operation Plan documents should be submitted on ivory-colored paper. 130

188 Form SS-1A Instructions Page Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Colleges must include anticipated district expenditures in their budget and program plan. For assistance in completing this report, please integratedplanning@cccco.edu This workbook contains two spreadsheets in the following order: 1 Instructions 2 Planned Expenditures Basic instructions: You may enter data in the Planned Expenditures spreadsheet only. Use the tab key to move around in each spreadsheet. You will be able to enter whole numbers only (no cents). Be careful not to delete any formulas as it will impact the entire spreadsheet. If you need additional assistance, please contact the Chancellor's Office using the address above. Yellow-colored cells indicate where you need to input data. Gray-colored cells indicate a formula and cannot be modified. To print entire workbook: Go to File, Print, Entire Workbook. Select double-sided. 131

189 FORM SS-1B Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Select district Select college Planned Expenditures Report planned expenditures by program allocation and object code as defined by the California Community Colleges (CCC) Budget and Accounting Manual. Although they appear in the CCC Budget and Accounting Manual, not all expenditures listed are appropriate. Refer to program funding guidelines for more information. Object Code Category 1000 Academic Salaries 2000 Classified and Other Nonacademic Salaries 3000 Employee Benefits 4000 Supplies & Materials 5000 Other Operating Expenses and Services 6000 Capital Outlay 7000 Other Outgo Basic Skills Initiative 2.0 Student Equity Credit SSSP Credit SSSP - Match Noncredit SSSP Noncredit SSSP - Match Program Totals $ - $ - $ - $ - $ - $ - Column2 Match Match BSI, SE, & SSSP Budget Total $ - 132

190 This page intentionally left blank

191 STUDENT SUCCESS FOR BASIC SKILLS [BASIC SKILLS INITIATIVE (BSI) 2.0]

192

193 BUDGET OPERATION PLAN STUDENT SUCCESS FOR BASIC SKILLS [BASIC SKILLS INITIATIVE (BSI) 2.0] I. INTRODUCTION The Basic Skills Initiative (BSI) Program was created in 2006 to raise the course requirements in English and mathematics that students were required to satisfy in order to receive an associate degree from a California Community College. Basic Skills are those foundation skills in reading, writing, mathematics, and English as a Second Language, as well as learning skills and study skills, which are necessary for students to succeed in college-level work. The BSI Program aims to improve outcomes of students who enter college needing at least one course in English as a second language or basic skills, with particular emphasis on students transitioning from high school. It also allocates funding for faculty and staff development to improve curriculum, instruction, student services, and program practices in the areas of basic skills and English as a second language programs. California Education Code, section establishes the Student Success for Basic Skills Program to replace the Basic Skills Initiative (BSI) Program, commencing July 1, Because of its similar goal and focus to BSI, it will be known as BSI 2.0. The fund code for the Student Success for Basic Skills (BSI 2.0) Program is II. GUIDELINES A. Key Statutes and Regulations Annual allocation of funds under the BSI 2.0 Program must be utilized for program implementation as prescribed in California Education Code, section Within these parameters, districts and colleges are afforded the discretion and flexibility to make spending decisions locally. Below is a brief narrative on ultimate responsibility, reasonable and justifiable expenditures, and non-allowable expenditures. Please note that the guidelines below are a summary and not an extensive presentation of the rules. 133

194 B. Ultimate Responsibility Colleges are ultimately responsible for expenditure decisions. The BSI 2.0 Program is included in the District Audit Manual with the expectation that district-contracted auditors annually review expenditures. Audits may also be conducted by the California Bureau of State Audits, the Chancellor's Office, or other government agencies with a lawful interest in the expenditure of funds. C. Reasonable and Justifiable All expenditures should be reasonable and justifiable. Reasonable means expenditures are prudent and every effort is made to utilize funds efficiently. Justifiable means expenditures are consistent with goals and activities related to BSI. Colleges are strongly urged to develop policies and procedures to document and justify program expenditures. Developing written documentation prior to the time of expenditure is recommended. This documentation should clearly establish the link between a given expenditure and program goals and objectives. D. Non-Allowable Expenditures The Chancellor s Office has identified the following non-allowable expenditures for the BSI 2.0 Program: 1. Gifts - funds may not be used for gifts or monetary awards of any kind. Expenditures for a public purpose are not considered a gift of public funds; such expenditures must be coordinated with financial aid departments and be within a student s cost of attendance. 2. Stipends for Students - funds may not be used to pay stipends to students for participation in program or classroom activities. 3. Political Contributions - funds may not be used to pay for political contributions. 4. Courses - funds may not be used to pay for the delivery of courses that generate full time equivalent students (FTES). 5. Supplanting - any funds spent on these programs should supplement, not replace, general or state categorical (restricted) district funds expended on similar program activities prior to the availability of program funding. This restriction applies to categorical programs and any other federal, state, and county programs. 134

195 The Chancellor s Office has not provided an exhaustive list of allowable and nonallowable expenditures, as decisions for each expenditure must be made locally according to program objectives and activities, in addition to the reasonable and justifiable criteria outlined above. E. Budget Allocation All appropriations for the BSI 2.0 Program for should be budgeted using Fund The State Chancellor s Office has implemented a new funding formula for BSI 2.0. Please refer to the California Education Code, section for details. For the fiscal year, the Budget Office will base the preliminary allocation calculation on 50 percent of the State funding, which is the program budget as of January Colleges will be notified of any budget adjustments as the final budget allocation from the State becomes available. Colleges are asked to budget 95% of the allocation for Basic Skills activities and 5% for Districtwide coordination. The coordination budget is to be placed in account X This account is for coordination only. The amount is not to be transferred to another account nor used for any other expenses. Colleges have two full years to expend their BSI 2.0 allocation and will have until June 30, 2020 to spend funds allocated for the FY fiscal year. F. Employee Benefits Employee Benefits for salaries funded by the program should be budgeted in account Xxxxx In PBF, benefits for regular positions will be calculated by the system. Benefits for non-regular positions will still need to be manually calculated and as a guideline, the current employee benefit rates may be applied. Certificated positions Regular (1xx100, 1xx600) Calculated by PBF Hourly (1xx500) 15.88% Extra Assignment/Summer/Winter (1xx700) 15.88% STRS Cash Balance 4.00% 135

196 Classified positions Regular (2xx100) Calculated by PBF Sub/Relief/Others (2xx600) 5.45% Unclassified positions Professional Experts (239300) 5.45% Student Workers (2xx200) 0.00% Please note that the actual statutory and Board-paid benefit costs will be charged directly to the program. Directors should monitor employee benefit charges throughout the year and adjust employee benefits accordingly. III. BUDGET OPERATION PLAN FORMS For the Student Success for Basic Skills (Basic Skills Initiative 2.0) Budget Operation Plan, the following forms should be submitted: A. Integrated Budget Template, Form SS-1 (for ESC Budget Office use only). B. The BSI 2.0 Budget Operation Plan should use the general Operation Plan forms, where appropriate, (see the Budget Operation Plan Documents section, pages 29-32). C. Op Plan Forms Checklist, O.P. Form #19-14 Complete the Fund section of the Op Plan Forms Checklist in Appendix 2 Forms in the Budget Operation Plan Instructions. All Student Success for Basic Skills Budget Operation Plan documents should be submitted on goldenrod-colored paper. 136

197 Form SS-1A Instructions Page Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Colleges must include anticipated district expenditures in their budget and program plan. For assistance in completing this report, please integratedplanning@cccco.edu This workbook contains two spreadsheets in the following order: 1 Instructions 2 Planned Expenditures Basic instructions: You may enter data in the Planned Expenditures spreadsheet only. Use the tab key to move around in each spreadsheet. You will be able to enter whole numbers only (no cents). Be careful not to delete any formulas as it will impact the entire spreadsheet. If you need additional assistance, please contact the Chancellor's Office using the address above. Yellow-colored cells indicate where you need to input data. Gray-colored cells indicate a formula and cannot be modified. To print entire workbook: Go to File, Print, Entire Workbook. Select double-sided. 137

198 FORM SS-1B Integrated Budget Template: BSI 2.0, Student Equity, and SSSP for fiscal reporting period July 1, June 30, 2019 Select district Select college Planned Expenditures Report planned expenditures by program allocation and object code as defined by the California Community Colleges (CCC) Budget and Accounting Manual. Although they appear in the CCC Budget and Accounting Manual, not all expenditures listed are appropriate. Refer to program funding guidelines for more information. Object Code Category 1000 Academic Salaries 2000 Classified and Other Nonacademic Salaries 3000 Employee Benefits 4000 Supplies & Materials 5000 Other Operating Expenses and Services 6000 Capital Outlay 7000 Other Outgo Basic Skills Initiative 2.0 Student Equity Credit SSSP Credit SSSP - Match Noncredit SSSP Noncredit SSSP - Match Program Totals $ - $ - $ - $ - $ - $ - Column2 Match Match BSI, SE, & SSSP Budget Total $ - 138

199 APPENDICES

200

201 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX OPERATION PLAN GLOSSARY OF TERMS ACCOUNT. A unit of expenditure or income (e.g., supplies). ACCOUNT CODE. A group of codes that represents a unit of expenditure or income. The account code consists of a Fund, Fund Center, and Commitment Item (or General Ledger). (e.g., C1190A or V ) ACCOUNT STRUCTURE. The account structure consists of a four-character Business Area code (e.g., C000, City College; D000, District Offices), five-digit Fund code (e.g., 10100, Basic), six-character Cost Center code (e.g., V4050A, English) or 10-character WBS code (e.g., D6510, Scheduled Maintenance), and a six-digit Commitment Item (or General Ledger) code (e.g., , Supplies). ALLOCATION. The projected new-year income for appropriation for a location program. Division or distribution of resources according to a predetermined plan. APPORTIONMENT. Allocation of State or federal aid, district taxes, or other moneys to community college districts or other governmental units. APPROPRIATION. A legal authorization granted by a legislative or governing body to make expenditures and incur obligations for a specified time and purpose. APPROPRIATION FOR CONTINGENCIES. The portion of current fiscal year s budget not appropriated for any specific purpose and held subject to intrabudget transfer, i.e., transfer to other specific appropriations as needed during the fiscal year. BEGINNING BALANCE. Unspent revenue from the previous fiscal year. BOND INTEREST AND REDEMPTION FUND. The fund designated to account for receipt and expenditure or property tax revenue specified for payment of the principal and interest on outstanding bonds of the district. BOOKSTORE FUND. The fund designated to account for operation of the college store. BUDGET. A plan of financial operation for a given period consisting of an estimate of expenditures and the proposed means of financing them. BUDGET/ACCOUNTING FILE. A mainframe generated file that contains current-year account information. Regular FTE and certificated hourly accounts reflect the projected salaries from the Employee Position file. 1

202 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS BUDGETARY CONTROL. The management of business affairs in accordance with an approved plan of estimated income and expenditures. BUDGETING. The process of allocating available resources among potential activities to achieve the objectives of an organization. BUSINESS AREA. The code that indicates a specific location (e.g., D000 = District Office, C000 = Los Angeles City College). CAFETERIA FUND. The fund designated to account for food services. CAPITAL OUTLAY. The acquisition of or additions to fixed assets, including land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, or equipment. CAPITAL OUTLAY PROJECTS FUND. The fund designated to account for the accumulation of receipts and disbursements for the acquisition or construction of capital outlay items. CHILD DEVELOPMENT FUND. The fund designated to account for child development services. COMMITMENT ITEM OR GENERAL LEDGER. Expenditure classification category of an item or a service purchased. Financial Accounting module that indicates a specific type of expenditure (e.g., = Supplies). COMMUNITY SERVICES. Educational, cultural, and recreational services which an educational institution may provide for its community in addition to its credit and non-credit programs. Community college districts receive no direct State apportionment for community services. CONTINGENCY RESERVE. Funds designated by the Board of Trustees for contingent or emergency purposes during the current fiscal year. Funds allocated from the contingency reserve require approval of three-quarters of the Board of Trustees. COST CENTER. Code that represents the organizational hierarchy for reporting information (e.g., D1190A). CURRENT EXPENSE OF EDUCATION (CEE). The Unrestricted General Fund expenditures of a community college district in Objects of Expenditure through and (Equipment Replacement) for activity codes 0100 through Excluded from the current expense of education are expenditures for student transportation, food services, community services, lease agreements for plant and equipment, and other costs specified in law and regulations. Amounts expended from State Lottery proceeds are also excluded. 2

203 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS DEDICATED REVENUE. Revenue generated from locally managed activities and identified with an individual location (e.g. traffic citations, drop fees, swap meet, etc.). EMPLOYEE BENEFITS. Amounts paid by an employer on behalf of employees. Examples are group health or life insurance payments, contributions to employee retirement, district share of OASDI taxes, and worker s compensation payments. These amounts are not included in the gross salary, but are over and above. While not paid directly to employees, they are a part of the total cost of employees. EMPLOYEE POSITION FILE. An employee data file used in the Planning Budget Formulation (PBF) System. Each employee record on this file provides a complete current assignment of regular employees. Salaries are projected for a fiscal year based on pay scale, step advances, shifts and applicable differentials. ENDING BALANCE. Unspent funds remaining at the end of a fiscal year after all deficits have been satisfied. EQUIPMENT. Tangible property with a purchase price of at least $5000 and a useful life of more than one year, other than land or buildings and improvements thereon. EXPENSE OF EDUCATION. This includes all General Fund expenditures, restricted and unrestricted, for all objects of expenditure through and all expenditures of activity from 0100 through FISCAL YEAR. A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. For governmental entities in the State of California, the period beginning July 1 and ending June 30. FIXED COSTS. Cost of providing goods and services that does not vary proportionately to enrollment or to the volume of goods or services provided (e.g., insurance and contributions to retirement systems). FTEE (FULL-TIME EQUIVALENT EMPLOYEES). Ratio of the hours worked based upon the standard work hours of one full-time employee. This is calculated by dividing the number of total hours worked in one week by the number of hours in a standard workload in a week (usually 40 hours). FTEF (FULL-TIME EQUIVALENT FACULTY). The number of instructional hours expressed in terms of the number of full-time faculty required to provide this amount of instruction. This is calculated by dividing the number of instructional hours in each discipline by the weekly faculty load for that discipline specified in the faculty contract. 3

204 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS FTES (FULL TIME EQUIVALENT STUDENT). A workload measure used for attendance accounting and apportionment reporting. This measure is computed based on the type of course, course scheduling, and the length of the course. FUNCTIONAL AREA. An organizational unit in Accounting that classifies the expenses of an organization by function. This is used for State reporting by activity. FUND. An independent fiscal and accounting entry with a self-balancing set of accounts for recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein. FUND CENTER. Code used to identify an organizational unit within a financial management (FM) area to which budget can be assigned (equates to Cost Center and WBS in Financial Accounting) (e.g., D1190A, P6010). GENERAL FUND. The fund used to account for the ordinary operations of the district. It is available for any legally authorized purpose not specified for payment by other funds. INCOME. A term used to proprietary fund-type accounting to represent (1) revenues or (2) the excess of revenues over expenses. INTERFUND TRANSFER. Funds set aside in a fund (usually, but not exclusively, in the General Fund) for transfer for appropriation in another fund (e.g., college support in the General Fund for the Child Development Center). INTRAFUND TRANSFER. Funds set aside usually in an unrestricted program for transfer to a restricted program (e.g., college support for DSPS program or SFP matching), to an unrestricted program (i.e., swap meet) where anticipated profit may be appropriated in another unrestricted program, or transfer of funds between locations. OTHER INCOME. Income arising from lottery receipts, interest, and activities not identified with any individual college. PERSONNEL EXPENDITURE PLANNING (PEP) PROJECTION. A PBF report of projected salaries of regular employees based on pay scale, step advances, shifts and applicable differentials. PLANNING BUDGET FORMULATION (PBF). An integrated web-based system created as an add-on to the SAP. It is used during the Budget Prep Process by the colleges and the ESC departments to prepare their budgets. PROGRAM. Category of activities with common outputs and objectives. A program may cut across existing departments and agencies. A program typically identifies a particular source of funds. 4

205 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS RESERVE. An amount set aside to provide for estimated future expenditures or losses, for working capital, or for other specified purposes. RESTRICTED INCOME. Income whose resources are available for the operation and support of the educational program that are specifically restricted by donors or other outside agencies as to their expenditure. Board designated moneys are restricted in the sense that unrestricted resources are stipulated by the governing board for a specific purpose (e.g., SFP's, Parking, Deferred Maintenance). REVENUE. Increase in net assets from other than expense or expenditure refunds or other financing sources (e.g., long-term debt proceeds, residual equity and operating transfers, and capital contributions). UNRESTRICTED INCOME. Income whose resources are available for general purposes of the operations of the District and support of the educational program. Matching funds for categorical programs from unrestricted moneys do not change character. They remain unrestricted since they will be used only if the categorical moneys are used. WBS (Work Breakdown Structures). Elements of a project used to track financial activity for sections of a project or activities of a grant (SFP restricted programs) (e.g., T7101). Code is made up of fund, location, and legacy activity code. WSCH/FTEF. The ratio of Weekly Student Contact Hours (WSCH) to Faculty Full-Time Equivalents (FTEF) or the number of student contact hours generated per faculty member per week. 5

206 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX 2 FORMS (Templates to Follow) O.P. Form #19-1 O.P. Form #19-2 O.P. Form #19-3 O.P. Form #19-4 O.P. Form #19-5 O.P. Form #19-6 O.P. Form #19-7 O.P. Form #19-8 Composition of Budget Advisory Committee Proposed Instructional Plan Operation Plan Staffing - Unrestricted Programs Salary Appropriations Reduced for Known Vacancies and Leaves Vacant Funded Certificated Positions Vacant Funded Classified Positions Request for New Membership Organizational Membership Summary (Both New and Continuing) O.P. Form #19-9 Summary of Other Expenses (Commitment Item ) O.P. Form #19-10 O.P. Form #19-11 O.P. Form #19-12 O.P. Form #19-13 O.P. Form #19-14 Interfund Transfers Fund 1 Intrafund Transfers for Match Requirements and Additional Support for Restricted (SFP) Programs Fund 1 Intrafund Transfers for Unrestricted Programs within or between Locations Dedicated Revenue Projections Operation Plan Forms Checklist

207 O.P. FORM #19-1 COMPOSITION OF BUDGET ADVISORY COMMITTEE PAGE: OF COLLEGE/LOCATION: PREPARED BY: COMMITTEE MEMBER NAME GROUP REPRESENTED SELECTED BY WHOM? Note: Op Plan form code will now reflect the SAP budget year, rather than the first half of the fiscal year.

208 O.P. FORM #19-2 College: PROPOSED INSTRUCTIONAL PLAN Prepared By: SUMMER SESSION (Fund 10218): Beginning July 1, Regular Instructor FTE 2. Hourly-Instructor Hours 3. FTES (Full-Time Equivalent Students) 4. Budget ($) FALL SEMESTER: 1. Regular Instructor FTE 2. Hourly-Instructor Hours 3. FTES (Full-Time Equivalent Students) 4. Budget ($) 5. $/FTES WINTER INTERSESSION (Fund or 10099): 1. Regular Instructor FTE 2. Hourly-Instructor Hours 3. FTES (Full-Time Equivalent Students) 4. Budget ($) SPRING SEMESTER: 1. Regular Instructor FTE 2. Hourly-Instructor Hours 3. FTES (Full-Time Equivalent Students) 4. Budget ($) 5. $/FTES SUMMER SESSION (Fund 10219): Beginning prior to July 1, Regular Instructor FTE 2. Hourly-Instructor Hours 3. FTES (Full-Time Equivalent Students) 4. Budget ($) TOTAL ANNUAL ENROLLMENT: 1. Annual FTES (Full-Time Equivalent Students) 2. Student Enrollment (Unduplicated Headcount) -- Fall Semester -- Spring Semester 3. Average WSCH/FTEF Target Actual Actual/Proj Projection

209 INSTRUCTIONS FOR COMPLETION OF PROPOSED INSTRUCTIONAL PLAN Complete all information requested on the form. A. Summer Session, 2018 (Beginning July 1, 2018) 1. Regular Instructor FTE -- numbers of regular teaching FTE. 2. Hourly-Instructor Hours -- total hourly-teaching instructor hours. 3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. If multiple Summer Sessions, only FTES. 4. Budget -- Identify actual program budget for and B. Fall Semester 1. Regular Instructor FTE -- numbers of regular teaching FTE. 2. Hourly-Instructor Hours -- total hourly-teaching instructor hours. 3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. 4. Budget -- Identify actual program budget for and $/FTES -- program budget divided by FTES (line 4 divided by line 3.) C. Winter Intersession 1. Regular Instructor FTE -- numbers of regular teaching FTE. 2. Hourly-Instructor Hours -- total hourly-teaching instructor hours. 3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. If multiple Summer Sessions, only FTES. 4. Budget -- Identify actual program budget for and C. Spring Semester 1. Regular Instructor FTE -- numbers of regular teaching FTE. 2. Hourly-Instructor Hours -- total hourly-teaching instructor hours. 3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. 4. Budget -- Identify actual program budget for and $/FTES -- program budget divided by FTES (line 4 divided by line 3.) D. Summer Session, 2019 (Beginning prior to July 1, 2019) 1. Regular Instructor FTE -- numbers of regular teaching FTE. 2. Hourly-Instructor Hours -- total hourly-teaching instructor hours. 3. FTES (Full-Time Equivalent Students) -- project the number of FTES where 1 FTES equals 525 Student Contact Hours. 4. Budget -- Identify actual program budget for and E. Total Annual Enrollment 1. Annual FTES -- Add all FTES for all four sessions listed above. 2. Student Enrollment (Unduplicated Headcount) -- list the total of unduplicated students for the Fall and Spring semesters. 3. Average WSCH/FTEF -- total of all WSCH divided by total of all FTEF (Full-Time Equivalent Faculty).

210 O.P. FORM # OPERATION PLAN STAFFING UNRESTRICTED PROGRAMS College Prepared by: FTE Staffing Filled Vacant Total Faculty -- Regular Certificated Administrators Classified Managers Other Classified Total Staffing Level Note: Numbers should agree with budgeted FTE for following applicable unrestricted funds: 10009, 10031, 10032, 10033, 10043, 10046, 10047, 10098, 10099, 10100, 10101, 10104, 10106, 10107, 10111, 10113, 10114, 10117, 10118, 10120, 10121, 10122, 10129, 10130, 10140, 10151, 10152, 10160, 10173, 10218,

211 O.P. FORM #19-4 SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES Location: Prepared by: PAGE: 1 OF 1 EMPLOYEE VACANCY NAME AND ACCOUNT POSITION DATE AMOUNT NUMBER POSITION TITLE FUND FUND CTR COMM ITEM CLASS EG ESG PSA FTE FROM TO REDUCED EXPLANATION (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

212 INSTRUCTIONS FOR SALARY APPROPRIATIONS REDUCED FOR KNOWN VACANCIES AND LEAVES FORM Complete all information requested on the upper portion of the form. Column 1 - List employee's first and middle initial and last name. List employee number below name. Column 2 - List position (class code) title. Abbreviate if necessary. Columns Complete all account codes and position information. Columns 11 & 12 - List end date of assignment for known vacancy in the "from" column. List "from" and "to" dates of all known sabbaticals and other unpaid leaves. Column 13 - Calculate the number of pay periods for which no salary expenditures or only partial salary expenditures will be charged to the account. Column 14 - Explain source of known salary savings. It is anticipated that the savings will be the result of circumstances such as approved sabbaticals, and other unpaid leaves, retirements, resignations, terminations, and unpaid illness leaves.

213 O.P. FORM #19-5 VACANT FUNDED CERTIFICATED POSITIONS PAGE: 1 OF 1 Location: Prepared by: EXPANSION OF POSITION ACCOUNT POSITION AMOUNT DISCIPLINE OR TITLE FUND FUND CTR COMM ITEM CLASS BASIS FTE BUDGETED REPLACEMENT

214 O.P. FORM #19-6 VACANT FUNDED CLASSIFIED POSITIONS PAGE: 1 OF 1 Location: Prepared by: INDICATE POSITION ACCOUNT POSITION AMOUNT VACANCY DATE OR TITLE FUND FUND CTR COMM ITEM CLASS EG ESG PSA FTE BUDGETED "NEW" POSITION

215 O.P. FORM #19-7 REQUEST FOR NEW MEMBERSHIP PAGE: OF COLLEGE/LOCATION: SUBMITTED BY: MEMBERSHIP TITLE: MEMBERSHIP PHONE #: not campus title area code phone # MEMBERSHIP ADDRESS: not campus address INSTITUTIONAL DUES: ACCOUNT #: $ whole dollars only Fund + Fund Center + G/L D E S C R I P T I O N (Describe the membership and how it will benefit the educational program or professional development) (Description must be adequately completed for preparation of background on Board Report.) Signature of VP of Admin, College President, or District Division Head:

216 O.P. FORM #19-8 ORGANIZATIONAL MEMBERSHIP SUMMARY (BOTH NEW AND CONTINUING) PAGE: 1 of 1 COLLEGE/LOCATION: PREPARED BY: ACCOUNT STATUS AMOUNT (Fund + Fund Center + G/L) MEMBERSHIP TITLE (NEW OR CONTINUING) $

217 O.P. FORM #19-9 SUMMARY OF OTHER EXPENSES (COMMITMENT ITEM ) PAGE: 1 of 1 COLLEGE/LOCATION: PREPARED BY: FUND FUND CTR AMOUNT CODE CODE FUND CENTER TITLE $ DESCRIPTION

218 O.P. FORM #19-10 INTERFUND TRANSFERS COLLEGE/LOCATION: PREPARED BY: AMOUNT OF TRANSFER FROM UNRESTRICTED (GENERAL) FUNDS: AMOUNT OF INCREASE TO OTHER FUNDS: LIST AMOUNT AND DESCRIBE PURPOSE OF EACH TRANSFER LISTED: INTERFUND ACCOUNT (OUTGO) XxxxxA CAFETERIA X0000A-8xxxxx DESCRIBE PURPOSE OF EACH TRANSFER LISTED (SUBSIDY, ETC.) INTERFUND ACCOUNT (OUTGO) XxxxxA CHILD DEVELOPMENT CENTER X0000A-8xxxxx DESCRIBE PURPOSE OF EACH TRANSFER LISTED (SUBSIDY, ETC.) INTERFUND ACCOUNT (OUTGO) XxxxxA SPECIAL RESERVE 50xxx-X0000-8xxxxx COMPLETE LEFT COLUMN ONLY IF BUDGETED

219 O.P. FORM #19-11 FUND 1 INTRAFUND TRANSFERS FOR MATCH REQUIREMENTS AND ADDITIONAL SUPPORT FOR RESTRICTED (SFP) PROGRAMS College: Prepared by: FROM: TO FUND FUND-COMMITMENT ITEM (LIST BY FUND TITLE AMOUNT OF TRANSFER FUND CODE) (For FWS Fund 10454: Set up matching funds in X43xxA ) XxxxxA Other:

220 O.P. FORM #19-12 FUND 1 INTRAFUND TRANSFERS FOR UNRESTRICTED PROGRAMS WITHIN OR BETWEEN LOCATIONS College: Prepared by: FROM: TO PROGRAM FUND-COMMITMENT ITEM (LIST BY FUND TITLE AMOUNT OF TRANSFER FUND CODE) FOR TRANSFERS WITHIN LOCATIONS (Use comm item ) Ex: P1290B FARM FOR TRANSFERS BETWEEN LOCATIONS: (Use comm item ) LIST FUND AND FUND CTR Ex: XxxxxA XxxxxA BASIC (Location 1) (Location 2)

221 FORM O.P. #19-13 DEDICATED REVENUE PROJECTIONS LOCATION REVENUE SOURCE FUND COST CTR GL ACCT PRELIM BUDGET FINAL BUDGET VETERANS' REPORTING FEE X0000A SALE-REF MATL&WOART X0000A OTHER SALES X0000A PRINT & COPY REVENUE X0000A SALVAGE SALES X0000A % ENROLLMENT FEES [1] X0000A 8874XX DEGREE DIFF FEES X0000A CLASS AUDIT FEES X0000A SEVIS FEES X0000A DROP FEES X0000A LIBRARY FINES X0000A FOREIGN STD APPL FEES X0000A METRO I PAS X0000A TRANSCRIPTS X0000A EMER TRANSCRIPTS FEES X0000A FACILITY RENTAL X0000A BACCALAUREATE FEES X0000A PROGRAM DEVELOPMENT X0000A TRAFFIC CITATION X0000A DONATIONS X0000A TRADE DISCOUNTS-TAKEN X0000A OUTLAWED WARRANTS X0000A OVERPAY OF REG FEES X0000A DUPLICATE REG RECEIPT X0000A DUPLICATE DIPLOMA/CERT X0000A VERIFICATION FEES X0000A COPY MACHINE-LRC X0000A RETURNED CHECK FEES X0000A OTHER: OTHER INCOME X0000A OTHER LOCAL X0000A NON-SPECIFIC PROGRAMS SUB-TOTAL FARM (PIERCE) X0000A SWAP MEET X0000A CONTRACT EDUCATION X0000A JOURNALISM X0000A SPECIFIC PROGRAMS SUB-TOTAL TOTAL DEDICATED REVENUE NOTES: [1]. 2% Enrollment Fees calculated by the ESC Budget Office. [2]. Deadlines for submission of this form: SEE BUDGET CALENDAR

222 O.P. FORM # BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST (List additional forms appropriate for your programs) Op Plan Form Titles Op Plan Form # Check A. Unrestricted Funds , 10031, 10032, 10033, 10043, 10046, 10047, 10098, , 10101, 10104, 10106, 10107, 10113, 10115, 10117, 10118, 10120, , 10129, 10130, 10150, 10151, 10152, 10160, 10173, 10218, 10219: Composition of Budget Advisory Committee 19-1 Proposed Instructional Plan 19-2 Operation Plan Staffing 19-3 Salary Appropriations Reduced for Known Vacancies and Leaves 19-4 Vacant Funded Certificated Positions 19-5 Vacant Funded Classified Positions 19-6 Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Interfund Transfers Fund 1 Intrafund Transfer for Restricted Programs Matching and Additional Support Fund 1 Intrafund Transfer for Unrestricted Programs within or between Locations Dedicated Revenue Projections Op Plan Forms Checklist B. Community Services (10010): Proposed Community Services Income Projection Personnel Summary Budget Summary CS-1 CS-2 or PBF Rpt Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 CS-3 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist C. Nonresident Capital Outlay (10020): Proposed Nonresident Capital Outlay Income Projection NR-1 Op Plan Forms Checklist D. Parking (10145): Proposed Parking Income Projection Personnel Summary PK-1 PK-2 or PBF Rpt Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist Page 1

223 O.P. FORM # BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST (List additional forms appropriate for your programs) Op Plan Form Titles Op Plan Form # Check E. Student Health Services (10135): Student Health Services Program Projected Income Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 HS-1 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist F. Cafeteria (60006): Sales and Cost of Food Projection Labor Costs and Other Expenses Personnel Summary CF-1A CF-1B CF-2 or PBF Rpt Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Interfund Transfer to Food Services Program Op Plan Forms Checklist G. Child Development Center (70007): Statement of Child Development Center Direction Income Projection Adjustment Personnel Summary CD-1 CD-2 CD-3 or PBF Rpt Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Interfund Transfer to Child Development Center Program Op Plan Forms Checklist H. Bookstore (80008): Sales Projection Projected Sales and Cost of Sales by Category Projected Salaries and Other Expenses Personnel Summary BK-1 BK-2A,2B BK-2C BK-3 or PBF Rpt Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Interfund Transfer to Bookstore Program Op Plan Forms Checklist Page 2

224 O.P. FORM # BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST (List additional forms appropriate for your programs) Op Plan Form Titles Op Plan Form # Check I. Adult Education Block Grant (10461): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist J. Board Financial Aid Assistance Program-Student Financial Aid Assistance (10415): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist K. CalWORKs - Child Care (10442): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist L. CalWORKs - Non-Child Care (10448): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist M. Temporary Assistance for Needy Families (10446): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist N. Disabled Students Programs & Services (10405): Projected Allocation Projected Income Projected Unduplicated Number of Students DSPS-1 DSPS-2A,2B DSPS-3 Fund 1 Intrafund Transfer for Restricted Programs Matching and Additional Support Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist Page 3

225 O.P. FORM # BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST (List additional forms appropriate for your programs) Op Plan Form Titles Op Plan Form # Check O. Extended Opportunities Programs & Services (10487/20487): Budget Summary EOPS-1 Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist P. Cooperative Agencies Resources for Education Program (10868/20868): Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist Q. Cooperating Agencies Foster Youth Educational Support (10401/20401): Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist R. Foster and Kinship Care Education (10425): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist S. Strong Workforce (10498): Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist T. Student Equity (10434): Integrated Budget Template: BSI, Student Equity, SSSP Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist SS-1 U. Credit Student Success & Support Program (10431): Integrated Budget Template: BSI, Student Equity, SSSP Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist SS-1 Page 4

226 O.P. FORM # BUDGET OPERATION PLAN OP PLAN FORMS CHECKLIST (List additional forms appropriate for your programs) Op Plan Form Titles Op Plan Form # Check V. Non-Credit Student Success & Support Program (10426): Integrated Budget Template: BSI, Student Equity, SSSP Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist SS-1 W. Student Success for Basic Skills [Basic Skills Initiative (BSI) 2.0] (10410): Integrated Budget Template: BSI, Student Equity, SSSP Request For New Membership 19-7 Organizational Membership Summary (New and Continuing) 19-8 Summary of Other Expenses (Commitment Item ) 19-9 Op Plan Forms Checklist SS-1 Page 5

227 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX 3 BUDGET OPERATION PLAN ELECTRONIC REPORTS I. Planning Budget Formulation (PBF) Planning Reports: Personnel Expenditure Planning Projection II. Planning Budget Formulation (PBF) Working Reports: A. PBF-Generated Reports: Accounts by Class Accounts by Cost Center/WBS Accounts by GL Budget vs. Actuals Dashboard College Budget Dashboard College General Operations Budget Review/Approval Stage Comparison Educational Services Center (ESC) Review/Approval Stage Comparison Employees by Class Employees by Fund Center Employees by GL Line Text Report Revenue Review/Approval Stage Comparison Special Program Review/Approval Stage Comparison B. ESC Budget Office-Generated Reports: Allocation vs. Budget Report Form ID College Form ID Special Fund PEP Rollup Report III. Operation Plan Reports: Budget by Fund (All) Budget by Fund (Unrestricted and Restricted) Budget by Fund Center Budgeted Positions PEP Summary Report Budget by GL Budget by SubGL

228 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX 4 MASTER LIST OF ORGANIZATIONAL MEMBERSHIPS 4Faculty.org Academic Senate of the California Community Colleges (ASCCC) Accrediting Commission for the Community and Junior Colleges (ACCJC) Accreditation Commission for Education in Nursing (ACEN) Achieving the Dream Advancing Professional Construction and Program Management Worlwide (CMAA) Alhambra Chamber of Commerce (ACC) ALLDATA Alliance for Community College Innovation (ACCI) Alliance for Distance Education in California (ADEC) Alliance for Employment Training Panel American Alliance for Health, Physical Education, Recreation, & Dance (AAHPERD) American Angus Association American Arbitration Association American Association for Affirmative Action (AAAA) American Association for Higher Education (AAHE) American Association for Paralegal Education (AAPE) American Association of Collegiate Registrars and Admissions Officers (AACRAO) American Association of Community Colleges (AACC) American Association of Hispanics in Higher Education, Inc. (AAHHE) American Association of Minority Veteran Administrators (AAMVA) American Association of University Women (AAUW) American Association of Women in Community and Junior Colleges 1

229 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS American Bar Association American Booksellers Association (ABA) American Cattle Association (ACA) American College and University Presidents Climate Commitment (ACUPCC) American College Health Association (ACHA) American Conference of Governmental Industrial Hygienists (ACGIH) American Council on Education (ACE) American Council on Renewable Energy (ACORE) American Counsel on International/Intercultural Education (ACIE) American Culinary Federation Educational Institute (ACFEI) American Dairy Science Association (ADSA) American Dental Association Council on Education (ADACE) American Dental Education Association (ADEA) American Diabetes Association American Dietetic Association American Federation of Arts (AFA) American Forensic Association American Health Information Management Association (AHIMA) American Institute of Architects, Los Angeles (AIA) American Institute of Graphic Arts (AIGA) American International Education Foundation American Jersey Cattle Club (AJCC) American Management Association (AMA) American Mathematical Association of Two-Year Colleges (AMATYC) American Occupational Therapy Association (AOTA) American Payroll Association (APA) 2

230 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS American Physical Therapy Association (APTA) American Political Science Association (APSA) American Psychological Association American Psychological Society (APS) American Quarterhorse Association (AQA) American Society for Training and Development (ASTD) American Society of Travel Agents (ASTA) American Society on Aging (ASA) American Technical Educational Association (ATEA) American Veterinary Medical Association (AVMA) American Vocational Association (AVA) American Welding Society Americas SAP Users Group (ASUG) Amerifax Cattle Association (ACA) Arleta Chamber of Commerce & Resident s Association (ACCRA) ARMA International Armenian American Chamber of Commerce Artscene Asian Business Association Asian Pacific Policy and Planning Council (APPPC) AskART Associate Degree Nursing Program, Southern California Directors (ADNDSC) Associated College Press (ACP) Association for California College Tutorial and Learning Assistance (ACCTLA) Association for Career and Technical Education (ACTE) Association for Community and Continuing Education (ACCE) 3

231 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Association for Computer Operating Managers (ACOM) Association for Institutional Research (AIR) Association for Supervision and Curriculum Development (ASCD) Association for the Advancement of Sustainability in Higher Education (AASHE) Association for the Study of Higher Education (ASHE) Association of American Colleges (AAC) Association of Chief Human Resources and Equal Employment Opportunity Officers (ACHEEOO) Association of College and University Auditors (ACUA) Association of College and University Telecommunications Administrators (ACUTA) Association of Collegiate Educators in Radiologic Technology (ACERT) Association of Community College Trustees (ACCT) Association of Governing Boards of Universities and Colleges (AGBUC) Association of Instructional Administrators (AIA) Association of International Educators (NAFSA formerly National Association for Foreign Student Affairs) Association of Student Financial Aid Administrators of Post-Secondary Institutions in California Association of Teachers of English as a Second Language Association of Teachers of Japanese Association of Veterinary Technician Educators Association on Higher Education & Disability (AHEAD) Beverly Hills Chamber of Commerce & Civic Associations Board of Dental Examiners Board of Registered Nursing (BRN) Boyle Heights Chamber of Commerce Burbank Chamber of Commerce 4

232 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Business Forum Journal Calabasas Chamber of Commerce California Association for Counseling and Development (CACD) California Association for Institutional Research (CAIR) California Association for Local Economic Development (CALED) California Association for the Education of Young Children (CAEYC) California Association of College Stores (CACS) California Association of Community College Registrars and Admissions Officers (CACCRAO) California Association of Criminal Justice Educators (CACJE) California Association of Latino Community College Trustees and Administrators (CALCCTA) California Association of Math Engineering and Science Achievement Directors (CAMD) California Association of School Business Officials (CASBO) California Association on Postsecondary Education & Disability (CAPED) California Campus Compact (CCC) California Campus Environmental Health and Safety Association (CCEHSA) California Child Development Administrators Association (CCDAA) California Colleges for International Education (CCIE) California Community College Administrators of Occupational Education (CCCAOE) California Community College Association for Occupational Education California Community College Athletic Association (CCCAA - formerly known as Commission on Athletic COA) California Community College Athletic Director Association (CCCADA) California Community College Athletic Trainers Association (CCCATA) California Community College Chief Instructional Officers (CCCCIO) California Community College Chief Student Services Administrators (CCCCSSA) 5

233 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS California Community College Council for Staff Development (CCCCSD) California Community College Council on Community Services and Continuing Education (CCCCCSCE) California Community College Cross Country and Track & Field Coaches (5CTCA) California Community College Fastpitch Coaches Association (3CFCA) California Community College Football Coaches Association (CCCFCA) California Community College Foundation Quality Consortium (CCCFQC) California Community College Ladies Golf Coaches Association (CCCLGCA) California Community College Men s Basketball Coaches Association (CCCMBCA) California Community College Mental Health and Wellness Association (CCCMHWA) California Community College Non-Credit Caucus California Community College Police Chiefs' Association (CCCPCA) California Community College Research Association (CCCRA) California Community College Soccer Coaches Association (CCCSCA) California Community College Sports Information (CCCSI) California Community College Student Affairs Association (CCCSAA) California Community College Student Financial Aid Administrators (CCCSFAA) California Community College Transfer Center Director s Association (CCCTCDA) California Community College Trustees (CCCT) California Community College Women s Basketball Coaches Association (CCCWBCA) California Community Colleges Baseball Coaches Association (CCCBCA) California Consortium of Addiction Programs and Professions (CCAPP) California Cooperative Education Association (CCEA) California Counsel of School Attorneys/National Counsel of School Attorneys (CCSA/NCSA) California Counseling and Guidance Association (CCGA) California Dairy Industries Association (CDIA) 6

234 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS California Educational Computer Consortium (CECC) California Fashion Association (CFA) California Health Care Coalition (CHCC) California Holstein Association (CHA) California Hydrogen Business Council (CHBC) California Jersey Cattle Club (CJCC) California Landscape Contractors (CLC) California Newspaper Publishers Association (CNPA) California Organization of Associate Degree Nursing Program Directors (COADNPD) California Placement Association (CPA) California Region Valley Association for the Education of Young Children (CRVAEYC) California Restaurant Association (CRA) California School Personnel Commissioners Association (CSPCA) California Suffolk Breeders Association (CSBA) California Swap Meet Association (CSMA) California Swap Meet Owners Association (CSMOA) California Traffic Safety Institute (CTSI) California Wool Growers Association (CWGA) Campus Computer Resellers Alliance (CCRA) CAUSE Center for Global Advancement of Community Colleges (CGACC) Central City Association (CCA) Centralized Clinical Placement System Century City Chamber of Commerce Chief Executive Officers of California Community Colleges (CEOCCC) Child Welfare League of America (CWLA) 7

235 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS City of Commerce Chamber of Commerce (CCCC) Coalition of Community College Architecture Programs College Board (CB) College Consortium International (CCI) College Music Society (CMS) College Reading and Learning Association (CRLA) College Source Commission on Accreditation for Respiratory Care (CARC) Commission on Accreditation of Allied Health Education Programs (CAAHEP) Commission on Dental Accreditation/American Dental Association (CDA/ADA) Committee for Economic Development (CED) Community College African American Trustees and Chief Executive Officers (CCAATCEO) Community College Business Officers (CCBO) Community College Counselors/Advisors Academic Association for Athletics (3C4A) Community College Educators of New Californians (CCENC) Community College Educators of Older Adults (CCEOA) Community College Facility Coalition (CCFC) Community College Forum Community College Humanities Association (CCHA) Community College Leadership Development Initiative Foundation (CCLDIF) Community College League of California (CCLC) Community College Public Relations Organization (CCPRO) Community College Review (Community & Junior Colleges) Community College Satellite Network (CCSN) Community College Urban District Association (CCUDA) 8

236 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Community Colleges for International Development, Inc. (CCID) Comptia (Computing Technology Industry Association, Inc.) Conflict Resolution Education Network (CREN) Connect2One Consortium for Community College Development (CCCD) Consortium of Southern California Colleges and Universities (CSCCU) Consortium to Educate the People (CEP) Coro-A Foundation for Leadership Council for Adult and Experiential Learning (CAEL) Council for Advancement and Support of Education (CASE) Council for Higher Education Accreditation (CHEA) Council for Opportunity in Education (COE) Council for Resource Development (CRD) Council for the Study of Community Colleges (CSCC) Council of Chief Executive Administrators of American Community and Junior Colleges (CCEAACJC) Council of Chief Librarians, California Community Colleges (CCLCCC) Council of Self-Insured Public Agencies Council on Hotel, Restaurant, and Institutional Education (CHRIE) Crenshaw Chamber of Commerce (CCC) Culver City Chamber of Commerce (CCCC) Dental Profession Courses and Palmeri Publishing Co. Department of Allied Medical Professions and Services, Division of Medical Education Department of Health Services Certification Section (DHSCS) Directors of Educational Technology CA Higher Education East Los Angeles Chamber of Commerce 9

237 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Eastern Regional Honors Council (ERHC) Economic Alliance of the San Fernando Valley (EASFV) Education Providers Consortium Educational and Institutional Cooperative Services, Inc. (EICS) Educational Consortium of Central Los Angeles EDUCAUSE EMerge Alliance Employers Group Employment and Training Association of California Encino Chamber of Commerce English Council of California Two Year Colleges (ECCTYC) Equal Employment Diversity & Equity Consortium-Southern California (EEDEC-SC) ETUDES2 LMS Alliance Foothill Advisory Booster Association, Inc. Foothill Athletic Conference Foothill Chapter #5-Automotive Service FoundationSearch (METASOFT) Fuld Institute for Technology in Nursing Education (FITNE) Garment Contractor s Association (GCA) Granada Hills Chamber of Commerce (GHCC) Graphic Design Education Association Greater Los Angeles African American Chamber of Commerce Greater Los Angeles Chapter of the National Safety Council Greater San Fernando Chamber of Commerce Greater Sherman Oaks Chamber of Commerce Greater Wilshire Area Chamber of Commerce 10

238 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Health Services Association of California Community Colleges (HSACCC) Higher Education User Group (HEUG) Hispanic Association of Colleges and Universities (HACU) Hispanic Caucus (HC) Hollywood Chamber of Commerce (HCC) Holstein-Friesian Association of America Holy Cross Hospital Century Club Honors Transfer Council of California Hospital, Institution, and Educational Food Services Society Independent College Bookstore Association (ICBA) Industrial Council Chamber of Commerce Industry Council for Technology in Learning Industry Education Council of California Inglewood/Airport Area Chamber of Commerce Inland Valley Conference Institute of Internal Auditors Institute of International Education (IIE) Instructional Technology Council Instructional Telecommunications Consortium Instructional Telecommunications Council Intercollegiate Broadcasting System Intelcom International Association of Assembly Managers (IAAM) International Association of Campus Law Enforcement Administrators International Association of Jazz Educators International Automotive Technician s Network 11

239 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS International Conference of Building Officials International Consortium for Educational and Economic Development International Facility Management Association (IFMA) International Food Service Executive Association International Public Management Association for Human Resources (IPMA-HR) International Society of Travel and Tourism Educators Joint Review Committee on Education for the Surgical Technologist Joint Review Committee on Education in Radiologic Technology (JRCERT) Joint Review Committee on Educational Program in Nuclear Medicine Technology Journalism Association of Community Colleges (JACC) KCET, CHANNEL 28 Kiwanis Club of San Fernando Lambda Beta Society (LBS) LA Stage Alliance Latin Business Association (LBA) LC Catalog Distribution Service Classification Web (LCDSC) Leadership in Educational Facilities (formerly Association of Higher Education Facilities Officers APPA) Leads Club (LC) League for Innovation in the Community Colleges Learning Ally Learning Assessment Retention Consortium of California Learning Resources Association of California Community Colleges (LRACCC) Learning Resources Network (LRN) Library of Congress Classification Web Liebert Cassidy Whitmore s Employment Relations Consortium (LCWERC) 12

240 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Literacy Network of Greater Los Angeles Los Angeles Area Chamber of Commerce (LAACC) Los Angeles Basin Equal Opportunity League Los Angeles Business Council Los Angeles Chapter of the Materials Handling and Management Society (LAMHMS) Los Angeles Coalition for the Economy & Jobs Los Angeles County Business Federation (BizFed) Los Angeles County Bar Association (LACBA) Los Angeles County School Trustees Association Council (LACSTAC) Los Angeles Economic Development Corporation (LAEDC) Los Angeles Junior Chamber of Commerce (LAJCC) Los Angeles MACINTOSH Group Los Angeles Netware Association Los Angeles Regional Coalition of Service Providers, Inc. Marina Del Rey Chamber of Commerce Mathematical Association of America (MAA) Mayors Council Sister Cities Men and Women s California Community College Tennis Coaches Association (MWCCCTCA) Men s California Community College Tennis Coaches Association (MCCCTCA) Merchants and Manufacturers Association Microsoft IT Academy Microsoft Network Microsoft Technet Middle College National Consortium Mid-Valley Chamber of Commerce Minority Male Community College Collaborative (M2C3) 13

241 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Mission Hills Chamber of Commerce Mitchell 1 Modern Language Association Montebello Chamber of Commerce Monterey Institute for Technology and Education Monterey Park Chamber of Commerce (MPCC) Mountain Measurement, Inc. MSDN Academic Alliance1 Music Association of California Community Colleges (MACCC) National Alliance of Business (NAB) National Art Education Association (NAEA) National Asian Pacific Islander Council (NAPIC) National Association for College Admission Counseling (NACAC) National Association for Community College Entrepreneurship (NACCE) National Association for Exchange of Industrial Resources (NAEIR) National Association for Music Education (NAME) National Association of Americans with Disabilities Act Coordinators (NAADAC) National Association of College and University Attorneys (NACUA) National Association of College and University Business Officers (NACUBO) National Association of College and University Food Services National Association of College Auxiliary Services National Association of College Stores (NACS) National Association of Colleges and Employers National Association of Community College Teacher Education Programs (NACCTEP) National Association of Dental Laboratories (NADL) National Association of Educational Procurement (NAEP) 14

242 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS National Association of Industrial Resources National Association of Staff Relation Administrators National Association of Student Financial Aid Administrators (NASFAA) National Association of Student Personnel Administrators National Association of Veterans Program Administrators (NAVPA) National Association of Veterinary Technicians in America (NAVTA) National Association of Woman Business Owners (NAWBO) National Athletic Trainers Association (NATA) National Black Business Association (NBBA) National Black Child Development Institute (NBCDI) National Business Education Association (NBEA) National Coalition for Advanced Manufacturing National Coalition of Advanced Technology Centers National College Testing Association National Collegiate Honors Council (NCHC) National Community College Council for Research and Planning (NCCCRP) National Community College Hispanic Council (NCCHC) National Community College Research Association National Council for Continuing Education and Training (NCCET) National Council for Marketing and Public Relations (NCMPR) National Council for Research and Planning (NCRP) National Council for Staff, Program and Organizational Development (NCSPOD) National Council for Teachers of English (NCTE) National Council of Instructional Administrators (NCIA) National Council of Japanese Language Teachers (NCJLT) National Council of Student Development (NCSD) 15

243 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS National Council of the Aging (NCA) National Council on Black American Affairs of the American Association of Community Colleges (NCBAA) National Council on Community Services and Continuing Education (NCCSCE) National Environmental Health Association (NEHA) National Federation of Paralegal Association s Inc. (NFPA) National Fire Protection Association National Flea Market Association (NFMA) National Holstein Association (NHA) National Institute for Dispute Resolution (NIDR) National Institute for Leadership Development (NILD) National Institute for Staff and Organizational Development (NISOD) National Kitchen and Bath Association (NKBA) National League for Nursing Accrediting Commission (NLNAC) National League of Nursing (NLN) National Organization for Advancement of Associate Degree Nursing (NOAADN) National Organization on Legal Problems of Education (NOLPE) National Paralegal Association (NPA) National Safety Council (NSC) National Soccer Coaches Association of America (NSCAA) National Society of Fund Raising Executives (NSFRE) National Student Clearinghouse National Tech Prep Network Program for Occupational Research and Development (NTPNCORD) Network California Community College Foundation (NCCCF) Network Consortium (NC) Newspaper Publishers Association (NPA) 16

244 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Northeast San Fernando Valley Chamber of Commerce (NSFVCC) Nurse Executive Council, Los Angeles (NECLA) Nurse Executive Council, South Bay (NECSB) Nursery Grower Association Nursing Educational Services (NES) Oracle Academic Initiative (OAI) Organization for Associate Degree Nursing (OADN) Organization of Biological Field Stations (OBFS) Organization of Healthcare Education (OHE) PACE Membership Warehouse (PMW) Pacific Asia Travel Association, Southern California Chapter (PATASCC) Pacific Coast Association of Physical Plant Administrators of Universities and Colleges (PCAPPAUC) Pacific Coast College Health Association (PCCHA) Pacific Southwest Collegiate Forensic Association (PSCFA) Pacoima Chamber of Commerce (PCC) Pacoima Coordinating Council Personnel Commissioners Association of Southern California (PCASC) Phi Theta Kappa (PTK) Pico Rivera Chamber of Commerce (PRCC) Presidential Summit (PS) President's Round Table (PRT) Professionals in Human Resource Association (PIHRA) Public Agency Risk Managers Association (PARMA) Public Education Providers of Traffic Safety Programs (PEPTSP) Public Risk Management Association (PRMA) 17

245 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS RC 2000 Reading for Blind and Dyslexic (RBD) Recording for the Blind and Dyslexic (RFB&D) Red Hat Enterprise Linux Subscription (RHELS) Rehabilitation Engineering & Assistive Technology of North America (RESTNA) Research and Planning Group for California Community Colleges (RPGCCC) Risk and Insurance Management Society (RIMS) Rotary Club of East Los Angeles Rotary Club of Los Angeles (RCLA) Roundtable for Women in Foodservice (RWF) San Fernando Valley Arts Council (SFVAC) San Gabriel Valley Nursing Consortium (SGVNC) San Pedro Peninsula Chamber of Commerce (SPPCC) School Employers Association of California (SEAC) Schools Committee for Reducing Utility Bills (SCRUB) Sherman Oaks Chamber of Commerce (SOCC) Sigma Delta Mu (SDM) Society for College and University Planning (SCUP) Society for Newspaper Design Society of Cable Telecommunications Engineers (SCTE) Society of Travel and Tourism Educators, Inc. (STTE) South Bay Economic Development Partnership (SBEDP) South Coast Conference (SCC) South Gate Chamber of Commerce (SGCC) Southern California ADN Program Directors (SCAPD) Southern California Association of College Stores (SCACS) 18

246 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Southern California Athletic Conference (SCAC) Southern California Biomedical Council (SCBC) Southern California Community College Institutional Research Association (SCCCIRA) Southern California Consortium on International Studies (SCCIS) Southern California Council of Self-Insurers (SCCSI) Southern California Directors of Vocational Nursing Programs (SCDVNP) Southern California Educational Theatre Association (SCETA) Southern California Football Association (SCFA) Southern California Holstein Association (SCHA) Southern California Intersegmental Articulation Council (SCIAC) Southern California Marine Institute (SCMI) Southern California Mediation Association (SCMA) Southern California Region Valley Association for the Education of Young Children (SCRVAEYC) Southern California Rules Committee Association (SCRCA) Southern California Tradeswoman Network (SCTN) Southern 30 Speech Communication Association State Community College Organization of Physical Educators (SCOPE) State of California Health & Human Services Agency Department of Social Services (SCHHSADSS) Student Association of California Community Colleges Sun Valley Chamber of Commerce (SVCC) SurveyMonkey Sylmar Chamber of Commerce (SCC) Transfer Center Directors Association (TCDA) TRW Information Services Division, Consumer Credit Subscriber Service 19

247 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS UMOJA Community Unicorn Users Group International (UUGI) United Association for Labor Education (UALE) United Chambers of Commerce United States Institute for Theatre Technology United States Swimming Club United States Tennis Association Universal City-North Hollywood Chamber of Commerce University and College Labor Education Association Urban Land Institute (ULI) Used Book Association (UTA) Valley Industry and Commerce Association (VICA) Valley Nursing Council Van Nuys Area Chamber of Commerce Venice Chamber of Commerce Vernon Chamber of Commerce Veterans Program Administrators of California Vocational Training News Warner Center TMO Wellness Council of America (WELCOA) West Hollywood Transportation Management Organization (WHTMO) (Greater) West Los Angeles Chamber of Commerce Westchester LAX Chamber of Commerce Western Association of College and University Business Officers (WACUBO) Western Association of Student Financial Aid Administrators (WASFAA) Western Association of Veteran Education Specialists (WAVES) 20

248 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Western College Bookstore Association Western Council of Construction Consumers (WCCC) Western Council on Higher Education for Nursing Western Job Training Partnership Association Western Partnership for Environmental Technology Education Western Regional Honors Council (WRHC) Western States Communication Association (WSCA) Western State Conference (WSC) Western States Angus Association WICHE Cooperative for Educational Technologies (WCET) Wilmington Chamber of Commerce Wilshire Chamber of Commerce (WCC) Winnetka Chamber of Commerce Winthrop College Department of Art and Design Women s California Community College Tennis Coaches Association (CCCTCA) Woodland Hills Chamber of Commerce World Trade Center Association Los Angeles-Long Beach 21

249 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX 5 DISTRICT ACCOUNT CODE STRUCTURE UNDER SAP SYSTEM The District s new account structure, that began July 1, 2002, has a different appearance as well as different terms and concepts than the DEC system (legacy system). SAP is an integrated system with several modules designed to support business processes of the District. Many of the terms and concepts described below will have a similar meaning and will match to the same element of the current legacy system. Additionally, some of the elements are used for posting and others only for reporting. The reporting elements are normally derived from the posting ones. The following is a comparison and synthesis of the new SAP system: 1. SAP CODING STRUCTURE: GL Account Commitment Item Cost Center 6-digit code in Financial Accounting module using legacy 4-digit object code plus 00 at the end of the object code; e.g., = digit code that equates to the GL Account in Funds Management module for budget transactions; e.g., character code that represents the organizational hierarchy for reporting information; e.g., D6001A Level 1 District level Level 2 College and District Offices level Level 3 College Vice President and Senior Staff Level Level 4 Department Group, Deans and Director level Level 5 Depart Chair and Manager level Level 6 Cost Center level The cost center code is a 6-character number: Digit 1 = alpha code indicating location; e.g., D = District, C = City College Digits 2 and 3 = numeric code assigned to each functional department; e.g., 60 = Board of Trustees, 61 = Chancellor s Office, 10 = President s Office, etc. Digits 4 and 5 = used to uniquely identify cost centers within a functional unit or department because there may be more than one 1

250 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS functional unit to the same manager, or because there are more than one activity code (functional area) associated with the department. Digit 6 = alpha code used to designate a cost center funded by fund 10100: the code is defaulted to letter A ; or to letter B if user must enter another unrestricted code other than fund Fund 5-digit numeric code that represents the combined legacy fund and program codes. 1 st digit = Fund Application Code (SAP) that is equivalent to the legacy fund; e.g. 1 = General Fund. Digits 2-5 = 4 digit code made up of the legacy program code; e.g., (1 = General Fund = D.S.P.S. fund source). Fund Application Fund Center Equates to Fund in the legacy system; e.g., 1 = General Fund. Code use to identify an organizational unit within a financial management (FM) area to which budget can be assigned (equates to Cost Center and WBS in Financial Accounting); e.g., D6001A, P6010. Work Breakdown Structures (WBS) are elements of a project used to track financial activity for sections of a project or activities of a grant (SFP restricted programs). WBS Code (10-character code); e.g., C6460. Characters 1-5 = Numeric Fund Code (Legacy Fund & Program codes). Character 6 = Alpha Location Code (C = City, D = District, etc.) Characters 7-10 = Numeric legacy Activity Code. 2. COMPARISON: Legacy (DEC) System SAP System Module Example Location + Activity = Cost Center Controlling a. Unrestricted Programs: D6001A: D = District Offices 60 = Board of Trustees 01 = number sequence to identify cost centers within a functional unit (office) or department A = Fund

251 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS B = Unrestricted fund code, other than 10100, such as for Partnership for Excellence. b. Restricted Programs: Work Breakdown Structure (WBS) = C6460: 1 = General Fund 0420 = D.S.P.S. C = City College 6460 = Legacy activity 6460 Fund + Program = Fund Controlling = General Fund 1 = General Fund 0100 = Program 100 Object G/L Fin Acctng = Supplies 3

252 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS APPENDIX 6 FUNCTIONAL AREA/ACTIVITY CODES CROSS REFERENCE TABLE Funct'l Area Description Legacy Activity Codes 0000 Revenue Type Agriculture & Natural Resources 01xx 0200 Architecture & Environmental Design 02xx 0400 Biological Sciences 04xx 0500 Business & Management 05xx 0600 Communications 06xx 0700 Computer & Information Science 07xx 0800 Education 08xx 0900 Engineering & Related Industrial Technlgs 09xx 1000 Fine & Applied Arts 10xx 1100 Foreign Language 11xx 1200 Health Services 12xx 1300 Consumer Education & Home Economics 13xx 1400 Law 14xx 1500 Humanities (Letters) 15xx 1600 Library Science 16xx 1700 Mathematics 17xx 1800 Military Studies 18xx 1900 Physical Sciences 19xx 2000 Psychology 20xx 2100 Public Affairs & Services 21xx 2200 Social Sciences 22xx 3000 Commercial Services 30xx 4900 Interdisciplinary Studies 49xx, 53xx, , , 6024, , Inst Staff-Ret Ben & Inc 6000 Instructional Admin & Government Controlling account - do not use 6010 Academic Administration , , , 6235, 6240, 6630, 7101 (Instructional) 6020 Course & Curriculum Development 6020, 6023, Academic/Faculty Senate Other Instructional Admin & Government Instructional Support Services Controlling account - do not use 6110 Learning Center , Library Media 6120, 6123, , Museums & Galleries Academic Info Systems & Technology 6031, 6033, 6040, Other Instructional Support Services Admissions & Records 6132, Student Counseling Controlling account - do not use 6310 Counseling & Guidance 6310, Matriculation & Student Assessment 6306, Transfer Programs , Career Guidance Other Student Counsel & Guidance , 6411

253 LOS ANGELES COMMUNITY COLLEGE DISTRICT BUDGET OPERATION PLAN INSTRUCTIONS Funct'l Area Description Legacy Activity Codes 6400 Other Student Services Controlling account - do not use 6420 Disabled Students Programs & Services Extended Opportunities Programs & Svcs Health Services Student Personnel Administration Financial Aid Administration 6420, , Job Placement Services Veterans Services Miscellaneous Student Services 6313, 6400, 6450, 6461, Operations & Maintenance of Plant Controlling account - do not use 6510 Building Maintenance & Repair 6047, , Custodial Services 6510 (Custodians/Gardeners), Grounds Maintenance & Repairs 6570 Utilities Other Operations & Maintenance of Plant 6600 Policy & Planning , 6603, 6605, 6610, , General Instructional Support Svcs Controlling account - do not use 6710 Community Relations 6602, Fiscal Operations Human Resource Management , Non-instructional - Benefits Staff Development Staff Diversity Logistical Services , 6719, , 6740, 6760, , , Management Information System 6030, , Other Support Services 6650, 6660, 6700, 6720, 7101 (Non-Instructional), Community Svcs & Economic Dev. Controlling account - do not use 6810 Community Recreation 6820, Community Service Classes , 6870, Community Use of Facilities 6810, Economic Development 6627, Other Community Svcs & Economic Dev. 6801, 6860, Ancillary Operations Controlling account - do not use 6910 Bookstores 49xx, Child Development Centers 6925, , Farm Operations 6940 Food Services Parking Student & Co-Curricular Activities Student Housing 6990 Other Ancillary Services 7000 Auxiliary Operations 7100 Physical Property & Related Acquisitions 7100, Long-Term Debt & Other Financing Controlling account - do not use 7210 Long Term Debt 7220 Tax Revenue Anticipation Notes (TRANs) 7300 Transfers, Student Aid, Other Outgo Controlling account - do not use 7310 Transfers Student Aid , Other Outgo 7900 Appropriations for Contigencies Prior Year/Unmatched 9500,

254 Budget Allocation Final Budget August 10, 2017 Page 1 of 18 APPENDIX 7 LOS ANGELES COMMUNITY COLLEGE DISTRICT FINAL BUDGET ALLOCATION MECHANISM I. PARAMETERS USED TO DETERMINE COLLEGE MINIMUM BASE ALLOCATION On June 13, 2012, the Board of Trustees approved Phase I of the review and changes to the District Allocation Model. Phase I implements an increase to the College Basic Allocation by including minimum staffing and maintenance and operations (M&O) costs, as follows: 1. Each college shall receive an annual base allocation to fully fund the following: a. Minimum Administrative Staffing: i. (1) President; ii. (3) Vice Presidents; iii. (1) Institutional Research Dean; iv. (1) Facilities Manager; v. Deans a) (4) Deans => small colleges (FTES<10,000); b) (8) Deans => medium colleges (FTES>=10,000 and <20,000); c) (12) Deans => large colleges (FTES>=20,000). b. Maintenance and Operations costs based on average cost per gross square footage. 2. After allocating the minimum base allocation in item #1 above, all remaining revenue (except non-resident tuition, dedicated revenue, and apprenticeship revenue) shall be distributed to colleges based on their proportion of the District s funded FTES. 3. There will be an annual assessment of the allocation model. II. PARAMETERS USED TO DETERMINE STATE GENERAL REVENUE 1. Base Revenue a. Base revenue shall be calculated using the SB 361 marginal funding rates. For fiscal year , each college shall receive an annual basic allocation based on the following basic allocation base rate: FTES >= 20,000 $4,866,469 large college 10,000 <= FTES < 20,000 $4,258,160 medium college FTES < 10,000 $3,649,851 small college

255 Budget Allocation Final Budget August 10, 2017 Page 2 of 18 b. Credit Base Revenue shall be equal to the funded base credit FTES multiplied by the base rate of $5, in the fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation. c. Non-credit Base Revenue shall be equal to the funded base non-credit FTES multiplied by the base rate of $3, in the fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation. d. The career development and college preparation (CDCP) non-credit base revenue shall be equal to the funded base CDCP non-credit FTES multiplied by the base rate of $5, in the fiscal year; in subsequent years the base rate shall be the prior year rate plus inflation. e. The base revenues for each college shall be the sum of the annual basic allocation, credit base revenue, non-credit base revenue, and CDCP non-credit base revenue. 2. COLA (cost of living adjustment) will be distributed as specified in the State Apportionment notice. 3. Funded Growth Revenue for each college shall be calculated using the following method: a. Determine the funded growth rate for each of the workload measures (Credit FTES, Noncredit FTES, and Career Development and College Preparation Noncredit FTES); b. Identify and fund the lowest percentage growth equally among the colleges not to exceed a college s actual growth percentage; c. Identify and fund the next lowest percentage growth equally among the colleges not to exceed a college s actual growth percentage; d. Repeat step c until the total funded growth revenue is distributed. 4. Proposition 30, Education Protection Act (EPA) Fund, is part of the State General Revenue but will be distributed based on Funded Base FTES and will be tracked in a separate fund. 5. Colleges experiencing an enrollment/ftes decline (to be determined when the First Principal Apportionment Recalculation becomes available) shall receive stability funding in the initial year of decrease in FTES in an amount equal to the revenue loss associated with the FTES reduction in that year. A college shall be entitled to a proportional restoration of any reduction in state base general revenue during the three years following the initial year of decline if there is a subsequent increase in FTES. 1 Effective , the State increased the Enhanced Non-Credit rate to equal the Credit rate.

256 Budget Allocation Final Budget August 10, 2017 Page 3 of 18 III. PARAMETERS USED TO DISTRIBUTE OTHER REVENUE 1. Non-Resident Tuition Revenue shall be distributed to colleges based on college projections of tuition earnings. 2. Local Revenue and Other Federal and State Revenue (Dedicated Revenue) Revenue that is directly generated by colleges shall be distributed to colleges based on college projections and adjusted for actual. 3. Lottery Revenue Revenue shall be distributed to colleges based on the proportion of a college s prior year FTES over the total District FTES and adjusted for actual. 4. Interest and Other Federal, State, and Local Income Not Directly Generated By Colleges Interest and other federal, state, and local income that is not directly generated by colleges shall be utilized to fund the District s reserves. IV. PARAMETERS FOR ALLOCATIONS 1. A college total budget shall be the sum of the adjusted base revenues; net of assessments for Centralized Accounts, Educational Services Center function, Contingency Reserve; a portion of the General Reserve, and a portion of the Deferred Maintenance funding, plus other revenue; minus college deficit payments; and plus balances. 2. In accordance with the Board Resolution passed on May 23, 2012 (BT2), an amount of two percent (2.0%) of the Unrestricted General Fund revenue will be set aside in to be used only to address postponed and future deferred maintenance requirements. This amount has been increased each year until it has reached the industry standard of two percent (2.0%). 3. The District shall maintain a District General Reserve of six and a half percent (6.5%) and a Contingency Reserve of three and a half percent (3.5%) of total unrestricted general fund revenue at the centralized account level; and one percent (1.0%) of college revenue base allocation at the college level. Such reserves shall be established to ensure the District s financial stability, to meet emergency situations or budget adjustments due to any revenue projection shortfalls during the fiscal year. Use of the reserve must be approved by the Board prior to any expenditure. 4. Each college shall be assessed for Centralized Accounts and Educational Services Center functions based on the differentiated credit, noncredit, and enhanced non-credit (College Development and College Preparation) rates per FTES (including resident and nonresident

257 Budget Allocation Final Budget August 10, 2017 Page 4 of 18 FTES). 5. Additional funding received by the District after Final Budget, not directly attributable to an individual college, shall be distributed through the new allocation model as delineated in the Revenue Parameters above. 6. In the event that actual revenues are less than the amounts projected and allocated to colleges for the fiscal year, the college budgets will be recalculated and adjusted accordingly. 7. If a college experiences enrollment decline below its funded base FTES, its budget shall be reduced by its amount of advanced growth funds. In addition, its state general revenue base will be adjusted according to the state allocation model as indicated in Revenue Parameter #5. 8. Colleges shall keep their year-end balances up to five percent (5.0%) of their prior fiscal year s Unrestricted General Fund budget, excluding prior year balances. This procedure will only affect the carryforward balances of fiscal year and future years; the accumulated balances as of fiscal year or prior shall remain with the colleges. Colleges are allowed to carry over their accumulated balances from fiscal year and subsequent fiscal years up to ten percent (10%) of their prior year Unrestricted General Fund budget. Colleges will be allowed to use up to $5 million or twenty-five percent (25%) of their ending balances, whichever is less and within the limits of the above parameters. Additional access is allowed with the Chancellor s approval. 9. The Educational Services Center shall retain its prior year ending balance including open orders. Open orders for Educational Services Center and Centralized Accounts shall be funded up to the available balances from these locations. Any uncommitted balances in Centralized Accounts shall be redistributed to colleges. 10. The college president is the authority for college matters within the parameters of law and Board operating policy. The college president shall be responsible for the successful operation and performance of the college. (See Comm. No. BF2, October 9, 2013, District Financial Accountability Measures) 11. Prior to Budget Preparation, the Presidents will make a recommendation on Centralized Accounts and Educational Services Center allocations to the District Budget Committee. 12. Prior to Budget Preparation, the Presidents will meet to forecast FTES and set goals to maximize revenues to be generated by the colleges. 13. Each operating location shall prepare a quarterly report to include annual projected expenditures and identify steps necessary to maintain a balanced budget. 14. The budget allocation will be recalculated using this mechanism at Final Budget, First Principal Apportionment (February), and at year-end.

258 Budget Allocation Final Budget August 10, 2017 Page 5 of 18 V. PARAMETERS FOR COLLEGE DEBT REPAYMENT (Comm. No. BF4, December 11, 2013, College Debt Repayment Policy) College deficits are cumulative loans to be paid back beginning one year after incurring the deficit. 1. Limit annual college debt repayment obligation to 3% of the college s Final Budget allocation; 2. Colleges that have outstanding debt repayments that exceed 3% of their Final Budget allocation may receive relief from debt repayments under the following conditions: College must balance its budget for at least three consecutive years while meeting its FTES obligation; College has submitted a reasonable, multi-year plan for maintaining a balanced budget and meeting its enrollment target for the duration of its repayment period; College has paid its annual debt according to its repayment plan; College has paid off 50% or more of its total debt; thereafter, college may petition to the District Budget Committee to review and make a recommendation to the Chancellor to waive the remaining debt. 3. One-year suspension of the college debt repayment will be given to interim or new college presidents to allow them time to plan and address the college fiscal issues. 2 2 Only one one-year suspension of the college debt repayment is granted to the college.

259 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 6 of FINAL BUDGET Funds Available for Unrestricted General Fund FINAL BUDGET TENTATIVE BUDGET FINAL BUDGET (COLA@0.00%, Gr@2.00%) (COLA@1.48%, Gr@1.34%) (COLA@1.56%, Gr@1.00%) DIFFERENCE Base (excluding EPA Funds) 484,439, ,339, ,476,028 10,136,963 Base Allocation Increase 7,392,359 17,400,000 16,009,353 (1,390,647) EPA Funds 85,978,896 86,627,171 78,197,646 (8,429,525) COLA 0 9,016,273 9,042,909 26,636 Growth 10,688,104 5,499,339 5,516,487 17,148 Lottery 16,040,000 16,040,000 16,346, ,000 Non-Resident 15,636,445 15,099,243 11,452,459 (3,646,784) Apprenticeship 256, , ,431 5,158 Part-time Faculty Compensation 2,157,504 2,218,671 2,228,909 10,238 On-Going State Mandate Block Grant 3,013,000 3,062,000 3,023,000 (39,000) One-Time State Mandate Reimbursement Full-Time Faculty Hiring Other State 1,643,011 1,494,324 2,694,482 1,200,158 Local 0 Interest 1,609,500 1,609,500 2,193, ,500 Dedicated Revenue 7,413,494 6,582,674 6,681,846 99,172 Transfer From Retirement Benefits Reserve Basic Skills Fund Balances Open Orders 5,721, ,584,279 4,584,279 General Reserve (Carryforward Balance from prior year) 41,478,716 42,649,525 42,576,661 (72,864) Other Fund Balance 87,245,644 66,356,750 65,907,330 (449,420) Total Fund Balance 134,446, ,006, ,068,270 4,061,995 TOTAL PROJ FUNDS AVAILABLE 770,714, ,152, ,093,820 2,941,012

260 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 7 of FINAL BUDGET UNRESTRICTED GENERAL FUND FINAL BUDGET W/ DISTRIBUTED BALANCES TENTATIVE BUDGET FINAL BUDGET DIFFERENCE City 62,077,731 58,595,678 57,394,933 (1,200,745) East 118,227, ,094, ,903,493 9,808,780 Harbor 35,689,750 35,644,637 33,458,586 (2,186,051) Mission 34,677,201 34,131,066 34,154,080 23,014 Pierce 82,327,357 71,166,876 74,797,480 3,630,604 Southwest 30,376,346 30,127,990 28,670,952 (1,457,038) Trade-Tech 65,780,029 62,397,940 59,446,098 (2,951,842) Valley 63,024,798 61,277,916 62,809,203 1,531,287 West 43,488,669 40,933,764 43,829,817 2,896,053 ITV 1,176,149 1,389,220 1,496, ,903 College Total 536,845, ,759, ,960,765 10,200,965 Educational Services Center 27,991,077 27,603,954 28,105, ,596 Information Technology 11,566,009 11,558,633 11,731, ,413 Centralized & Other 75,840,570 82,084,193 83,011, ,951 Contingency Reserve 22,269,380 22,965,129 22,925,894 (39,235) General Reserve 41,357,419 42,649,525 42,576,661 (72,864) STRS/PERS Reserve 17,195,000 26,900,000 26,900,000 0 Prop 30 Reserve [1] 8,500, Restricted Program Deficit 493, SIS Completion Funds [2] 8,377, Other District-wide 6,052,511 4,350,347 13,319,238 8,968,891 Van de Kamp Innovation 1,329,804 1,050,834 1,538, ,055 Supplemental Retirement (SRP) 0 0 5,407,633 5,407,633 Funds for Deferred Maint 12,725,360 13,122,931 13,100,511 (22,420) Undistributed Balance 170,682 29,107,462 5,516,489 (23,590,973) TOTAL 770,714, ,152, ,093,820 2,941,012 [1] Prop 30 Reserves moved to STRS/PERS Reserve [2] SIS Completion moved to Other Districtwide

261 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 8a of FINAL BUDGET Minimum Base Rev Base Rev Remaining For Distrib EPA Funds Base COLA Growth Appren/ On-Going St Non- Dedicated TOTAL Budget For Faculty Centrl at BUD ALLOC FON PERS/STRS Redistrib Bal Budget For BUDGET Debt Allocation Lottery SRP Balances Revenue Other St Revenue REVENUES Assessmts 1.56% Increase Mand Blk Gr Resident Overbase Colleges w/o BAL Subsidy [1] Contingency Centralized Open Orders ALLOCATION Repay BUDGET ALLOCATION City 12,472,175 47,638,417 8,939,676 1,031, ,825, ,594 1,900,897 1,994, ,662 76,904,559 (18,541,992) (763,197) 0 57,599, , , , ,170,030 (1,775,101) 57,394,933 East 13,202,348 99,990,361 19,330,579 2,172, ,846, ,290 4,080,324 3,954,214 1,004, ,328,835 (39,997,840) (768,127) 40, ,603,038 6,512,720 75,000 1,151,420 1,689, , ,903, ,903,493 Harbor 7,810,881 26,959,866 4,812, , ,026, ,053 1,006, , ,651 43,849,725 (9,881,190) (400,944) 9, ,576, , , , ,493,413 (1,034,802) 33,458,586 Mission 7,211,424 27,380,008 4,928, , ,043, ,538 1,016, , ,751 43,025,759 (9,922,904) (365,728) 29,664 85,900 32,852, ,835 45, , ,341 78,292 34,154, ,154,080 Pierce 11,809,497 59,636,554 11,319,587 1,292, ,288, ,598 2,351,829 1,488, ,579 91,385,794 (23,032,690) (517,399) 0 67,835,705 3,971,836 60, , ,915 1,147,518 74,797, ,797,480 Southwest 7,885,884 22,236,998 3,893, , , , ,069 71, ,641 36,797,622 (7,778,704) (209,895) 0 28,809, , , , ,557,722 (886,732) 28,670,952 Trade-Tech 11,353,694 49,380,736 9,227,060 1,068, ,891, , ,704 1,906, , ,342 76,336,052 (18,699,553) (547,249) 683, ,772, ,340 45, , , ,446, ,446,098 Valley 11,084,770 50,627,486 9,433,159 1,094, ,938, ,671 1,941, , ,431 77,505,493 (19,118,368) (543,093) 14, ,776 58,003,641 3,118, , , ,746 5,262 62,809, ,809,203 West 7,783,238 32,576,477 6,002, , ,245, ,044 1,281,470 1,868, ,641 52,253,638 (12,481,846) (472,856) 15, ,314,386 3,206,005 75, , , ,413 43,829, ,829,817 ITV 0 1,551, ,931 33, ,949 11,981 63,691 26,199 13,534 2,070,750 (629,023) 0 0 1,441, ,557 26,079 16,760 1,496, ,496,123 COLLEGE TOTAL 90,613, ,978,505 78,197,646 9,042, ,009, ,431 3,022,999 16,346,001 11,452,459 5,631, ,458,227 (160,084,110) (4,588,487) 792, , ,808,937 17,278, ,000 5,878,017 6,771,425 2,320, ,657,398 (3,696,635) 513,960,765 Educational Services Ctr ,335,354 (456,773) 26,878, , , ,105,550 28,105,550 Information Technology 0 11,452,096 (298,890) 11,153, , , ,731,046 11,731,046 Centralized Svs 0 82,268,023 (230,676) 82,037,347 7,931,683 (7,931,683) 973,797 83,011,144 83,011,144 Contingency Reserve 0 18,310,932 (63,484) (792,631) 17,454,817 1,737,109 37,333 19,229,259 3,696,635 22,925,894 General Reserve 0 1,219,242 1,219,242 41,357, ,576,661 42,576,661 STRS/PERS Reserve ,900,000 26,900,000 26,900,000 Other District-wide 0 6,397,952 6,397,952 6,569,205 (919,306) 1,271,387 13,319,238 13,319,238 Van de Kamp Innovation 1,050,834 1,050,834 1,050, ,387 18,668 1,538,889 1,538,889 SRP- Early Retirement 5,407,633 5,407,633 5,407,633 5,407,633 Funds for Def Maint 0 13,100,511 13,100, ,100,511 13,100,511 (20,127,486) TOTAL 90,613, ,978,505 78,197,646 9,042,910 5,516,489 16,009, ,431 3,022,999 16,346,001 11,452,459 6,681, ,025,550 0 (0) ,025,550 74,693, ,000 33,190, ,584, ,093, ,093,820 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]AdjRev-OptB NOTES: [1] FON Subsidy includes 3rd and final year of

262 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 8b of FINAL BUDGET TOTAL REVENUES UNRESTRICTED GENERAL FUND Net Base Revenue EPA Funds Base Allocation Increase COLA Growth Apprenticeship Non- Resident Dedicated Lottery Interest/ Other State On-Going State Mandate Block Grant TOTAL REVENUE CITY 57,153,784 8,939,676 1,825,361 1,031, ,994, ,662 1,900, , ,594 74,548,187 EAST 119,939,102 19,330,579 3,846,332 2,172, ,954,214 1,004,780 4,080,324 1,103, , ,178,691 HARBOR 32,355,079 4,812,739 1,026, , , ,651 1,006, , ,053 41,816,614 MISSION 32,857,601 4,928,754 1,043, , , ,751 1,016, , ,538 41,613,991 PIERCE 71,543,126 11,319,587 2,288,492 1,292, ,488, ,579 2,351, , ,598 92,196,348 SOUTHWEST 26,690,214 3,893, , , , , , , ,526 33,655,935 TRADE-TECH 59,245,754 9,227,060 1,891,073 1,068, , , ,342 1,906, , ,704 75,277,524 VALLEY 60,742,686 9,433,159 1,938,107 1,094, , ,431 1,941, , ,671 77,181,326 WEST 39,087,938 6,002,423 1,245, , ,868, ,641 1,281, , ,044 51,416,721 ITV 1,860, ,931 59,949 33, ,199 13,534 63, ,981 2,379,892 UNDISTRIB/OTHER DW ,516, ,050, ,193, ,760,321 ESC/INFO TECH TOTAL 501,476,028 78,197,646 16,009,353 9,042,910 5,516, ,431 11,452,459 6,681,846 16,346,001 7,116,390 3,022, ,025,550

263 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 8c of EDUCATION PROTECTION ACT (EPA)* FUNDS DISTRIBUTION COLLEGE FUNDED BASE FTES % OF TOTAL TOTAL EPA FUNDS City 12, % $8,939,676 East 26, % $19,330,579 Harbor 6, % $4,812,739 Mission 6, % $4,928,754 Pierce 15, % $11,319,587 Southwest 5, % $3,893,738 Trade-Tech 12, % $9,227,060 Valley 13, % $9,433,159 West 8, % $6,002,423 ITV % $309,931 Undistributed Balance % $0 TOTAL 107, % $78,197,646 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]EPA *Funds to be restricted in the Education Protection Act (EPA) and cannot be used for salaries and benefits of administrators or any administrative costs.

264 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 9 of 18 Base Allocation Minimum Base Funding Revised M&O Cost based on FY Updated February 2, 2017 City East Harbor Mission Pierce S-west Trade-Tech Valley West Total Annual Salary (1) President 237, , , , , , , , ,360 2,136,241 Academic Affairs VP 184, , , , , , , , ,217 1,657,957 Student Services VP 184, , , , , , , , ,217 1,657,957 Administrative Services VP 184, , , , , , , , ,217 1,657,957 Director of College Facilities 141, , , , , , , , ,073 1,269,653 Institutional Research Dean 146, , , , , , , , ,664 1,319,976 Total Funding for Presidents and VPs $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $1,077,749 $9,699,740 Estimated Benefits for Presidents/VPs/DCF/Dean (3) 353, , , , , , , , ,582 3,182,239 Deans Current Number of Deans funded from (4) FTE Faculty (Credit Instruction) (5) ,505 FTES (Students) (6) 13,151 24,667 7,009 6,656 15,574 5,703 13,343 13,424 7, ,267 Number of Faculty per Dean Number of FTES per Dean 2,348 2,189 1,274 1,331 1,730 1,141 1,906 1,989 2,086 1,823 Proposed Number of Deans- (per Total # of FTES) Proposed Number of Deans- (per Total # of FTEF) Proposed Number of Deans (7) Dean Salary (1) 146, , , , , , , , , ,664 Total Funding for Deans Position $ 1,173,312 $ 1,759,968 $ 586,656 $ 586,656 $ 1,173,312 $ 586,656 $ 1,173,312 $ 1,173,312 $ 586,656 8,799,840 Estimated Benefits for Deans (3) 327, , , , , , , , ,853 2,457,795 M&O Costs by Square Footage ( ) Gross Square Footage (8) 1,017,039 1,014, , , , , , , ,164 7,086,812 Average Cost per sq.ft. (2) $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 $9.38 Total funding for M&O Costs $9,539,826 $9,519,490 $5,629,041 $5,029,584 $8,877,148 $5,704,044 $8,421,345 $8,152,421 $5,601,398 $66,474,297 (1) Source*: Salary schedule (top step) - for Presidents ($19,738) plus auto allowance ($500) totals to $20,238 per month; for Academic Affairs and Student Services VPs ($15,351); Administrative Services VP ($15,351); Director of College Facilities ($11,756); Dean ($12,222). (2) Average Cost per sq.ft. is based on the average cost for all colleges (excluding ITV), and not by individual college. (3) Benefits are estimated based on FY rates % for classified (Administrative Services VP and Director of College Facilities); and 27.93% for certificated (Presidents, other VPs and Deans). (4) Current Number of Deans is based on the result of a college survey conducted in May (5) FTE Faculty (Credit Instruction) is based on the Report WSCH Trends And Staffing Patterns By College in the Fall 2015 Data book as reported by the Office of Attendance Accounting. (6) FTES (Students) is based on the Annual FTES report, including Credit, Non-Credit and Enhanced Non-Credit FTES, as reported by the Office of Attendance Accounting. (7) Proposed Number of Deans is 4 for small colleges (FTES < 10,000 - H,M,S,W); 8 for medium (FTES < 20,000 - C,P,T,V); and 12 for large (FTES > 20,000 - E). (8) Source: Data for M&O Costs and Gross Square Footage for FY is based on data from the Fusion Space Inventory Report. * Salary Payscales are published at: Presidents, Vice Presidents, and Deans Vice President of Administration and Director of Facilities

265 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 10 of FINAL BUDGET UNRESTRICTED GENERAL FUND CALCULATION OF BASE REVENUE FUNDS REMAINING (For Information Purposes Only) CITY EAST HARBOR MISSION PIERCE SOUTHWEST TRADE-TECH VALLEY WEST ITV BASE REVENUE FUNDS REMAINING TOTAL STATE BASE REVENUE 57,153, ,939,102 32,355,079 32,857,601 71,543,126 26,690,214 59,245,754 60,742,686 39,087,938 1,860, ,476, % 23.92% 6.45% 6.55% 14.27% 5.32% 11.81% 12.11% 7.79% 0.37% TOTAL PROJECTED REVENUE 655,025,550 Less: EPA Funds (78,197,646) COLA (9,042,909) Growth Funds (5,516,487) Base Allocation Increase (16,009,353) Nonresident Tuition (11,452,459) Dedicated revenue (6,681,846) Lottery (16,346,000) State Mandate Block Grant (3,023,000) Apprenticeship (163,431) Net Revenue Available 508,592,419 Funds for Minimum Base (90,613,911) MINIMUM BASE ALLOCATION 0 REMAINING FOR DISTRIBUTION 47,638,417 99,990,361 26,959,866 27,380,008 59,636,554 22,236,998 49,380,736 50,627,486 32,576,477 1,551, ,978,508 UGF BUDGETED POSITIONS , PERCENTAGE 14.81% 18.86% 6.70% 6.36% 14.11% 5.64% 12.37% 13.05% 7.26% 0.86% % REMAINING BASE REVENUE 211,458, ,398,044 95,634,543 90,803, ,448,173 80,535, ,583, ,315, ,651,867 12,218,664 (90,613,911)

266 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 11 of 18 ASSESSMENT CALCULATION FOR DISTRICTWIDE, EDUCATIONAL SERVICES CENTER, AND CONTINGENCY RESERVE RATE BASED ON RESIDENT + NONRESIDENT CREDIT/NON-CREDIT/ENHANCED NON-CREDIT BREAKDOWN Percent of Revenue Calculation Dollars Per Credit/NonCredit/Enhanced NonCredit FTES Calculation College Total Revenue (Final Budget) % of Revenue Based on Final Budget Revenue Assessment for DO/DW/ Conting Reserve Credit Funded Base FTES (Res+NonRes) NonCredit Funded Base FTES (Res+NonRes) Enhanced NonCr Funded Base FTES (Res+NonRes) Assessment Based on Dollars Per Credit FTES Assessment Based on Dollars Per NonCredit FTES Assessment Based on Dollars Per Enhc'd NCr FTES Total Assessment By Location $160,084,110 $1, $ $1, ,084,110 City $72,818, % $23,884,045 11, $17,275,642 $330,167 $936,184 $18,541,992 East $92,838, % $30,450,351 26, ,350 $37,649,961 $418,449 $1,929,430 $39,997,840 Harbor $35,324, % $11,586,289 6, $9,800,651 $80,539 $0 $9,881,190 Mission $28,556, % $9,366,186 6, $9,383,048 $163,075 $376,781 $9,922,904 Pierce $66,052, % $21,664,582 15, $22,745,460 $287,230 $0 $23,032,690 Southwest $29,088, % $9,540,754 4, $6,923,219 $143,248 $712,237 $7,778,704 Trade-Tech $60,731, % $19,919,412 12, $17,414,516 $174,207 $1,110,830 $18,699,553 Valley $63,824, % $20,933,846 12, $17,997,946 $63,781 $1,056,641 $19,118,368 West $35,391, % $11,608,225 8, $12,025,778 $254,849 $201,219 $12,481,846 ITV $3,446, % $1,130, $629,023 $0 $0 $629,023 TOTAL $488,073, % $160,084, ,305 2,227 4,424 $151,845,244 $1,915,545 $6,323,322 $160,084, % 1.99% 3.95% BLENDED RATE FOR NONCREDIT $5, $3, $5, % $151,845, $1,915, $6,323, $1, $ $1,429.42

267 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 12 of FUNDED BASE CALCULATION INCLUDING RESIDENT AND NONRESIDENT CREDIT AND NONCREDIT FTES College Resident Credit Funded Base FTES CREDIT FTES NonResident Credit FTES 1617 P2 Total Res+NonRes Credit FTES Resident NonCredit Funded Base FTES NONCREDIT FTES NonResident NonCredit FTES Total Res+NonRes NonCredit FTES Resident Enhanced NonCr Funded Base FTES ENHANCED NONCREDIT FTES NonResident Enhanced NonCr FTES Total Res+NonRes Enhanced NonCredit FTES TOTAL TOTAL FTES RES+NONRES City 11, , ,019 East 24,856 1,254 26, , ,350 27,947 Harbor 6, , ,890 Mission 6, , ,960 Pierce 15, , ,108 Southwest 4, , ,466 Trade-Tech 11, , ,057 Valley 12, , ,295 West 7, , ,777 ITV TOTAL 101,328 3, ,305 2, ,227 4, , ,955 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]NonRes

268 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 13 of 18 A. OPERATING BUDGETS ITEM LACC ELAC LAHC LAMC PC LASC LATTC LAVC WLAC ITV ESC D-wide Total ACADEMIC SENATE , ,581 LEADERSHIP DEVELOPMENT , ,000 AUDIT EXPENSE , ,000 BENEFITS-RETIREE ,211,590 28,211,590 CENTRAL FINANCIAL AID UNIT (CFAU) ,597,133 1,597,133 D'WIDE MARKETING (PUBLIC RELATIONS) , ,500 DOLORES HUERTA CENTER , ,965 EMPLOYEE ASSISTANCE PROGRAM , ,000 ENVIRONMENTAL HEALTH AND SAFETY , ,500 GOLD CREEK* , ,776 METRO RECORDS* , ,900 OTHER SPECIAL PROJECTS , ,565 SIS MODERNIZATION PROJECT ,131,720 1,131,720 SOUTHWEST BASEBALL FIELDS ,031 84,031 TOTAL OPERATING BUDGETS 35,259,261 B. OPERATING BUDGET W/ VARIABLE EXPENSES COLLECTIVE BARGAINING , ,000 LIABILITY INSURANCE ,090,173 7,090,173 LEGAL EXPENSE ,549,210 2,549,210 WORKER'S COMPENSATION ,439,561 6,439,561 RESERVE FOR INSUR/LEGAL/WC ,683,268 2,683,268 TOTAL OP BUDGETS W/ VARIABLE EXPENSES 19,506,212 C. OTHER CENTRALIZED ACCOUNTS Dedicated Revenue Projections/Distribution City Eas t Harbor Mission Pierce Sowest Trade Valley West ITV ESC Total Veterans Rptg Fee 0 2,000 1,000 1,000 2,000 1,000 2, , ,000 Salvage Sales 5,000 10,000 13,000 1,000 2,500 5,000 7, , ,000 Admin Allow ance 56, ,780 42,801 29, ,079 14,541 35,062 67,931 51,941 1, ,000 BS enroll fee Class Audit Fees 3,000 15,000 2,000 3, ,000 7, ,000 SEVIS Fees 15,000 30,000 5,000 3,500 7, ,000 1,000 10, ,260 Library Fines 6,000 2,500 1, , ,500 3, ,900 Forgn St Appl Fee 5,000 20,000 3,500 2,000 6, ,000 1,500 2, ,400 Transcripts 85, ,000 50,000 50, ,000 40,000 28,000 70,000 50,000 10, ,400 Emerg Transcr Fees , ,000 Facility Rental 466, ,000 95, , , , , , , ,558,000 Traffic Citations 20,000 35,000 18,000 10,000 80,000 50,000 40,000 50,000 40, ,000 Donations 0 0 1, , ,500 Outlaw ed Warrants 0 2,500 2, ,500 Dup Reg Receipt , ,000 Dup Diploma/Certif Verification Fees 0 0 2, , ,400 Copy Machine ,000 35, ,000 25, ,000 Returned Checks Other: Income , ,680 Other: Local 0 50, , ,350 Subtot Non-Specfc 661,662 1,004, , , , , , , ,641 13, ,524,540 Farm Sales , ,000 Golf Driving Range Contract Educ 80, ,800 18,192 25, , ,480 90, ,085,472 Journalism 15, , ,000 Van de Kamp 1,050,834 1,050,834 Subtot Specific 95, ,800 18,192 30, , ,480 91, ,050,834 2,157,306 Location Total 756,662 1,004, , , , , , , ,641 13,534 1,050,834 6,681,846 Dedicated revenues are those arising from locally managed activities, which can be associated with individual locations. Colleges are now responsible for their own projections of dedicated revenues. Administrative Allowance (2% of enrollment revenue) provided by Budget & Mgmt Analysis. Centralized Services Appropriations BOARD ELECTION EXPENSE ,000,000 3,000,000 DISTRICT/CAMPUS SAFETY ,350,000 21,350,000 DISTRICTWIDE BENEFITS ,000 52,000 EMERGENCY PREPAREDNESS ,550 4,550 GASB ,000 50,000 PROJECT MATCH , ,000 PUBLIC POLICY , ,000 STAFF DEVELOPMENT ,000 10,000 TUITION REIMBURSEMENT , ,000 VACATION BALANCE ,000,000 2,000,000 WELLNESS PROGRAM , ,000 TOTAL OTHER CENTRALIZED ACCOUNTS 27,502,550 TOTAL CENTRALIZED , , ,037,347 82,268,023 * Indicates items funded separately from college/office allocations but not budgeted in Business Area D000. Other District-Wide ITEM LACC ELAC LAHC LAMC PC LASC LATTC LAVC WLAC ITV ESC D-wide Total Benefits Active Employee Chancellor's Innovation Fund ,185 26,185 Cyber Security , ,762 DAS Professional Development College ,324 86,324 Dean's Academy ,613 46,613 LA Promise , ,100 President's Academy ,464 25,464 SIS Project Completion ,648,298 6,648,298 SMC-Public Relations/Marketing , ,871 Student Success Initiative ,334 37,334 State Mandate Revenue ,348,901 4,348,901 TOTAL OTHER DISTRICT-WIDE ,047,852 12,047,852

269 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 14 of 18 for calculating grow th base derived separately BASE WORKLOAD MEASURES (BASED ON 1617 ANNUAL FTES) Workload Measures GROWTH WORKLOAD 1.00% BASE FTES Non- Enh'd Non- Enh'd Non- Enhc'd Credit Credit NonCr Total Credit Credit NonCr Total Credit Credit NonCr Total FTES FTES FTES FTES FTES FTES FTES FTES FTES FTES FTES FTES City 11, , , ,224 East 24, ,350 26, , ,457 24,919 Harbor 6, , , ,009 Mission 6, , , ,745 Pierce 15, , , ,626 Southwest 4, , , ,703 Trade-Tech 11, , , ,343 Valley 12, , , ,424 West 7, , , ,204 ITV* FTES adj* Total 101,328 2,227 4, ,978 1, , ,956 1,957 4, , LACCD FUNDING RATES Base Grow th Type Rate* Rate* Credit FTES 5, $5, NonCredit FTES 3, $3, Enhcd NonCr (CDCP) 5, $5, *Projected GROWTH REVENUE CALCULATION growth rate: 1.00% Enhanced Growth Total Credit NonCr NonCredit Calculation Adjusted Growth Revenue Revenue (CDCP) Subtotal Distribution Revenue City 582,374 11,888 33, ,000 (628,000) 0 East 1,280,401 15,067 69,531 1,364,999 (1,364,999) 0 Harbor 337,509 2, ,409 (340,409) 0 Mission 327,240 5,872 13, ,690 (346,690) 0 Pierce 787,966 10, ,308 (798,308) 0 Southwest 242,718 5,158 25, ,543 (273,543) 0 Trade-Tech 605,860 6,273 40, ,164 (652,164) 0 Valley 629,085 2,297 38, ,460 (669,460) 0 West 404,442 9,176 7, ,869 (420,869) 0 ITV 22, ,045 (22,045) 0 Gr Adj ,516,487 5,516,487 Total 5,219,640 68, ,874 5,516, ,516,487 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]base2 8/15/2017 Calculation of College Allocation Base Revenue FUNDED BASE WORKLOAD COMPUTED BASE REVENUE Credit NonCredit Enhanced Total Basic Funded Funded Enhanced Total Less Adj Base Alloc % of FTES FTES NonCr FTES FTES Allocation Credit Base NonCred Base NonCr FTES Base Rev EPA Base COLA Growth Increase Total Total City 11, , ,258,160 57,342,811 1,170,561 3,321,929 66,093,460 (8,939,676) 57,153,784 1,031, ,825,361 60,010, % East 24, , , ,866, ,073,324 1,483,552 6,846, ,269,681 (19,330,579) 119,939,102 2,172, ,846, ,958, % Harbor 6, , ,649,851 33,232, , ,167,818 (4,812,739) 32,355, , ,026,496 33,961, % Mission 6, , ,649,851 32,221, ,159 1,336,958 37,786,355 (4,928,754) 32,857, , ,043,579 34,490, % Pierce 15, , ,258,160 77,586,217 1,018, ,862,713 (11,319,587) 71,543,126 1,292, ,288,492 75,124, % Swest 4, , ,649,851 23,898, ,865 2,527,281 30,583,952 (3,893,738) 26,690, , ,664 28,011, % Trade 11, , ,258,160 59,655, ,626 3,941,640 68,472,814 (9,227,060) 59,245,754 1,068, ,891,073 62,205, % Valley 12, , ,258,160 61,942, ,127 3,749,356 70,175,845 (9,433,159) 60,742,686 1,094, ,938,107 63,775, % West 7, , ,649,851 39,822, , ,001 45,090,361 (6,002,423) 39,087, , ,245,300 41,036, % Coll Tot 100, , , , ,498, ,775,686 6,791,299 22,437, ,502,999 (77,887,715) 499,615,284 9,009, ,949, ,573, % ITV ,170, ,170,675 (309,931) 1,860,744 33, ,949 1,954, % ESC/Centrl % Unadj Base** ,516, ,516,487 Total 101, , , , ,498, ,946,361 6,791,299 22,437, ,673,674 (78,197,646) 501,476,028 9,042,910 5,516,487 16,009, ,044, %

270 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 15 of 18 Possible Levels Of Growth Funding (Window Shading) I II III IV V VI VII VIII IX X College Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% FUNDED GROWTH CALCULATION BASED ON "WINDOW SHADE" METHOD - Credit Growth - Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Percent of Growth Funded by Window Shade Level I II III IV V VI VII VIII IX X Funded College %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Funded Growth Calculation (FTES) I II III IV V VI VII VIII IX X Funded College FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV Total 1, , Funded Growth Calculation (Dollars) I II III IV V VI VII VIII IX X Funded College Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth City 582, ,374 East 1,280, ,280,401 Harbor 337, ,509 Mission 327, ,240 Pierce 787, ,966 Southwest 242, ,718 Trade-Tech 605, ,860 Valley 629, ,085 West 404, ,442 ITV 22, ,045 Total 5,219, ,219,640 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]CreditGr 8/15/2017

271 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 16 of 18 Possible Levels Of Growth Funding (Window Shading) I II III IV V VI VII VIII IX X College Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% FUNDED GROWTH CALCULATION BASED ON "WINDOW SHADE" METHOD - NonCredit Growth - Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Percent of Growth Funded by Window Shade Level I II III IV V VI VII VIII IX X Funded College %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Funded Growth Calculation (FTES) I II III IV V VI VII VIII IX X Funded College FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV Total Funded Growth Calculation (Dollars) I II III IV V VI VII VIII IX X Funded College Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth City 11, ,888 East 15, ,067 Harbor 2, ,900 Mission 5, ,872 Pierce 10, ,342 Southwest 5, ,158 Trade-Tech 6, ,273 Valley 2, ,297 West 9, ,176 ITV Total 68, ,973 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]NonCredGr 8/15/2017

272 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 17 of 18 Possible Levels Of Growth Funding (Window Shading) I II III IV V VI VII VIII IX X College Lowest = Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= Next Low= 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% City 1.00% East 1.00% Harbor 1.00% Mission 1.00% Pierce 1.00% Southwest 1.00% Trade-Tech 1.00% Valley 1.00% West 1.00% ITV 1.00% FUNDED GROWTH CALCULATION BASED ON "WINDOW SHADE" METHOD - Enhanced NonCredit Growth - Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Percent of Growth Funded by Window Shade Level I II III IV V VI VII VIII IX X Funded College %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded %Funded Growth City 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% East 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Harbor 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Mission 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Pierce 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Southwest 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Trade-Tech 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% West 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% ITV 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.00% Average 1.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Funded Growth Calculation (FTES) I II III IV V VI VII VIII IX X Funded College FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES FundedFTES Growth City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV Total Funded Growth Calculation (Dollars) I II III IV V VI VII VIII IX X Funded College Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth$ Growth City 33, ,738 East 69, ,531 Harbor Mission 13, ,578 Pierce Southwest 25, ,667 Trade-Tech 40, ,031 Valley 38, ,078 West 7, ,251 ITV Total 227, ,874 S:\Budget\SO\ \[ ALLOCMODEL-FINALBUD-v4.xlsm]EnhNC 8/15/2017

273 Budget Allocation Model FINAL BUDGET Aug 10, 2017 Page 18 of 18 SCHEDULE OF COLLEGE DEBT REPAYMENT TOTAL AMOUNT REMAINING Rem. Deficit Deficit Deficit Deficit Deficit Deficit Deficit Deficit Deficit DEBT REPAID DEBT City 0 (2,316,097) (2,440,375) (1,327,489) (6,083,961) 2,846,370 (3,237,591) City (2,938,363) East East Harbor (2,030,710) (2,441,782) (1,708,181) (855,643) (2,766,812) (9,803,128) 3,062,444 (6,740,684) Harbor (1,876,609) Mission Mission Pierce Pierce Southwest overcap* (1,364,784) (1,466,650) (1,757,597) (1,269,281) (547,551) (163,380) (2,191,687) (3,458,762) (12,219,692) 2,492,343 (9,727,349) Southwest (1,821,925) Trade-Tech overcap* Trade-Tech Valley [1] (689,051) (460,779) (531,310) (312,085) (796,968) (1,641,710) (707,588) 0 (5,139,491) 5,139,491 0 Valley West 0 (596,118) (596,118) 596,118 0 West ITV (350,248) (350,248) 350,248 0 ITV TOTAL (2,719,761) (7,179,560) (3,706,141) (2,069,682) (2,066,249) (2,189,261) (870,968) (5,487,705) (7,903,311) (34,192,638) 14,487,014 (19,705,624) TOTAL (6,636,897) *To be applied after a one- *Unfunded Overcap applied to debt repayment. year grace period ( ) DEFICIT* CALCULATION OF COLLEGE DEBT REPAYMENT BASED ON NEW DEBT REPAYMENT POLICY FINAL BUDGET -3% Limit of Budget Allocation REMAINING DEBT Debt To Repay in Debt To Repay in Debt To Repay in City 59,170,030 (1,775,101) (3,237,591) (1,775,101) (1,462,490) East 117,903,473 (3,537,104) Harbor 34,493,413 (1,034,802) (6,740,684) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (1,034,802) (531,872) Mission 34,154,074 (1,024,622) Pierce 74,797,469 (2,243,924) Southwest 29,557,722 (886,732) (9,727,349) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) (886,732) Trade-Tech 59,446,089 (1,783,383) Valley [1] 62,809,194 (1,884,276) West 43,829,811 (1,314,894) TOTAL 517,657,398 (15,529,722) (19,705,624) (3,696,635) (3,384,024) (1,921,534) (1,921,534) (1,921,534) (1,921,534) (1,418,604) (886,732) (886,732) (886,732) Debt To Repay in Debt To Repay in Debt To Repay in Debt To Repay in Debt To Repay in Debt To Repay in Debt To Repay in [1] Valley College met all parameter of the Debt repayment policy and it's outstanding debt of $3,854,619 was waived at May 2017 DBC, June 2017 Bud & Finance committee.

274 Appendix 8 LACCD - Listing of Salary Differentials Supervisory, AFT Staff Guild & Crafts Effective July 1, 2017 (blue boxes) Classified Management, Confidential, Teamsters, Local 99, AFT Faculty & Certificated Management effective July 1, 2016 (purple boxes) Eligible Employee Categories Monthly Classified Management Personnel Sub Areas CMA1, CMA2, CMA3 Doctorate Differential period) $ Confidential CNA3 $ New Career Increment *A: 5+ yrs - $ **B: 10+ yrs - $ ***C: 15 + yrs-$ *A: 5+ yrs - $ **B: 10+ yrs - $ ***C: 15 + yrs-$ Overbase (for standard load hrs. beyond 18) N/A N/A Bilingual Differential Speak, Read, & Write - $57.81 Speak - $57.81 Speak, Read, & Write - $57.81 Speak - $57.81 Educational Differential Window Washing (for every 1 hours worked) Computing Differential N/A N/A N/A AA - $52.03 BA - $64.75 MA - $77.47 N/A $ w/certificate Crew Leader 2.75% of base rate (Refer to PC Rule 587) 2.75% of base rate (Refer to PC Rule 587) Performance Differential N/A N/A Shift Differential B - 6.9% C % B - 6.9% C % Perfect Attendance Differential N/A N/A Certificated Management AMA1 Pres. - $0 VP - $ Others-$ N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Teamsters ASA1 $ ****Dean $ ****Associate Dean $ ****Assistant Dean $ N/A N/A N/A N/A N/A N/A N/A N/A N/A AFT Faculty FRC1, FRD1, FRM1, FRZ1 1. Doctorate Diff - $ Certificate Diff - $162 3.Responsibility Diff - $485 N/A 1 hr. - $318 2 hrs. - $636 3 hrs. - $954 N/A N/A N/A N/A N/A N/A N/A N/A Semi-Monthly Supervisory CSA3 CSC3, CSG3 N/A N/A *A: 5+ yrs - $72.50 **B: 0+ yrs - $ ***C: 15+ yrs - $ *A: 5+ yrs - $66.72 **B: 10+ yrs - $ ***C: 15+ yrs - $ N/A N/A Speak, Read, & Write - $16.05 Speak - $11.86 Speak, Read, & Write - $14.76 Speak - $10.91 AA - $27.91 BA - $34.88 MA - $41.87 DOC - $48.82 AA - $25.67 BA - $32.08 MA - $38.51 DOC - $44.89 N/A N/A $52.32 w/certificate $48.11 w/certificate N/A N/A One time $ payment per year if employee receives an Overall Exceeds rating One time $ payment per year if employee receives an Overall Exceeds rating B - 6.9% C % B - 6.9% C % One time $ payment per year One time $ payment per year Local 99 AFT Staff Guild Crafts^ OPA3 OPC3, OPG3 CPA3, CTA3 CPB3, CPC3, CPG3, CTB3, CTC3, CTG3 CRA3^ CRC3, CRG3^ N/A N/A N/A N/A N/A N/A Unclaimed CUA3 N/A A: 5-9 yrs - $7.19 B: yrs - $20.96 C: yrs - $44.31 D: 20 & over - $75.46 A: 5-9 yrs - $6.58 B: yrs - $19.76 C: yrs - $41.33 D: 20 & over - $70.07 A: 5-6 yrs - $8.85 B: 7-9 yrs - $32.43 C: yrs - $47.18 D: yrs - $64.86 E: 20 & over - $82.57 A: 5-6 yrs - $8.14 B: 7-9 yrs - $29.83 C: yrs - $43.38 D: yrs - $59.64 E: 20 & over - $75.92 A: 7-9 yrs - $18.89 B: yrs - $37.12 C: yrs - $56.02 D: 20 & over - $74.28 A: 7-9 yrs - $17.55 B: yrs - $34.41 C: yrs - $51.99 D: 20 & over - $68.87 A: 5-9 yrs - $6.57 B: yrs - $12.60 C: yrs - $21.35 D: 20 & over - $28.47 N/A N/A N/A N/A N/A N/A N/A Speak, Read, & Write - $14.99 Speak - $11.08 Speak, Read, & Write - $13.77 Speak - $10.18 Speak, Read, & Write - $29.49 Speak - $29.49 Speak, Read, & Write - $27.11 Speak - $27.11 Speak, Read, & Write - $16.89 Speak - $12.48 Speak, Read, & Write - $15.52 Speak - $11.48 Speak, Read, & Write - $13.70 Speak - $10.13 AA - $22.75 BA - $31.28 AA - $20.91 BA - $28.76 AA - $26.54 BA - $33.03 MA - $39.51 AA - $24.40 BA - $30.37 MA - $36.33 AA - $14.70 BA - $22.03 MA - $29.37 AA - $13.50 BA - $20.25 MA - $27.01 $2.38 per hour $2.38 per hour N/A N/A N/A N/A N/A $5.69 per day N/A N/A $5.69 per day N/A $58.97 w/certificate $54.23 w/certificate $55.07 w/certificate $50.63 w/certificate N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A * This differential also applies to employees who have worked ten years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee worked nine years as a Payroll Technician then becomes a Payroll Supervisor after the ninth year. After the tenth year, the employee is eligible for the differential). ** This differential also applies to employees who have worked fifteen years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee worked thirteen years as a Payroll Technician then becomes a Payroll Supervisor after the thirteenth year. After the fifteenth year, the employee is eligible for the differential). *** This differential also applies to employees who have worked twenty years overall as a LACCD staff, not necessarily as a classified manager/confidential/supervisor (Ex. Employee worked eighteen years as a Payroll Technician then becomes a Payroll Supervisor after the eighteenth year. After the twentieth year, the employee is eligible for the differential). **** This amount represents the Longevity Differential as described in the Teamster's Contract Article 9D. The Longevity differential is 3% of Step 10 for each class code. ^ The Backflow Prevention Certification Differential is available to Lead Plumbers & Plumbers only if they meet the requirements in the MOU signed 3/31/2015. The semi-monthly A-Basis rate $29.37 and the C/G Basis rate $27.01 are effective 7/1/2017. Revised 1/5/2018 B - 7.2% C- 13.8% B - 7.2% C- 13.8% B - 6.9% C % B - 6.9% C % B - 6.9% C % B - 6.9% C % B - 6.9% C % One time $ payment per year One time $ payment per year One time $ payment per year One time $ payment per year N/A N/A N/A

275 APPENDIX 9 Personnel Area Code Personnel Area (Campus location) Personnel Subarea Code Personnel Subarea (Bargaining Unit) D000 District AMA1 Academic Managers C000 City ASA1 Academic Supervisors E000 East CMA1 Classified Managers No OT H000 Harbor CMA2 Classified Managers Straight OT M000 Mission CMA3 Classified Managers 1.5 OT I000 ITV CNA3 Confidential P000 Pierce CPA3 Classified Professional A S000 Southwest CPB3 Classified Professional B T000 Trade CPC3 Classified Professional C V000 Valley CPG3 Classified Professional G W000 West CRA3 Crafts A CRC3 CRG3 CSA3 CSC3 CSG3 CTA3 CTB3 CTC3 CTG3 CUA3 FAC1 FAZ1 FRC1 FRD1 FRZ1 OPA3 OPC3 OPG3 STX1 UOX1 UTX1 EOX1 Crafts C Crafts G Classified Supervisors A Classified Supervisors C Classified Supervisors G Clerical / Technical A Clerical / Technical B Clerical / Technical C Clerical / Technical G Unclaimed A Adjunct Faculty C Adjunct Faculty Z Faculty C Faculty D Faculty Z Operations A Operations C Operations G Student Workers Unclassified Other Professional Expert / Community Representative Elected Officers SAP Enterprise Structure Version

276 Hourly Employment - Monthly or Semi-Monthly Retirees - No longer working in this assignment ESG Code HL EE Subgroup Academic Temp w/med: Academic adjunct employees in temporary status (LT, TM and EZ) who do not work an established schedule but are eligible for medical benefits as long as they meet the time eligibility requirements. Examples include: adjunct counselors, librarians or other non-teaching faculty. (Only non-teaching, Job codes 08xx) Includes summer non classroom assignments. ESG Code RB EE Subgroup Survivor w/med: Survivor who is eligible for the District's retiree health benefits with a 0% copay. HM Retiree w/med: Vested Retiree who returns to work on an hourly basis. (RR) RD Survivor 75% med: Survivor who is eligible for the District's retiree health benefits with a 25% copay. HR Retiree no med: Retiree who is not eligible for the District's health benefit plan. (I.e. retiree from another District or one who did not vest with LACCD.) RF Survivor 50% med: Survivor who is eligible for the District's retiree health benefits with a 50% copay. HN Temp no med: Temporary employees who are not eligible for medical benefits. Includes strictly temporary classified employees unclassified employees and hourly academic subs. (TM, TR, or ST status) RM Retiree w/med: Retiree who is eligible for the District's retiree health benefits with a 0% co-pay. H2 Retiree Instructional Aides w/ med: Vested retirees who return to work as Instructional Aides. (SL status) RN Retiree 75% med: Retiree who is eligible for the District's retiree health benefits with a 25% copay. H3 Temp Instructional Aides no med: Strictly temporary classified instructional employees who are not eligible for medical benefits. (TM, TR or ST status) RO Retiree 50% med: Retiree who is eligible for the District's retiree health benefits with a 50% copay. HF Temp no med: Temporary employees who are not eligible for medical benefits. Includes students who are not enrolled at LACCD; they contribute to PARS and Medicare. RP Retiree AB528: Retiree who is eligible for the District's retiree health benefits based upon AB528. ESG Code Unpaid Employment - Monthly or Semi-Monthly EE Subgroup RS RT Retiree Deceased With Survivor: Retiree who is deceased but had dependents on the District's health benefit plan. Retiree Deceased No Survivor: Retiree who is deceased but had no dependents on the District's health benefit plan. CM Contingent Staff w/med: Legislative advocates and others who receive no pay, but are eligible for benefits and Worker's Compensation. RX Retiree / Survivor no longer eligible: Retiree or survivor who is no longer eligible for the District's retiree health benefits. CN Contingent Staff no med: Volunteers who receive no pay or benefits but are eligible for Worker's Compensation. (Example: Used for Bonus Deputies who are not paid but are responsible for some approvals within the system.)

277 Regular Employment - Monthly Regular Employment - Semi-Monthly Temporary Employment - Monthly Temporary Employment - Semi-Monthly ESG Code EE Subgroup ESG Code EE Subgroup ESG Code EE Subgroup ESG Code EE Subgroup SM Regular w/med: Employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements. S2 Regular w/med: Employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements. SN Temp w/med LTH: Classified, management and confidential employees in regular status working in a temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment. SC Academic Temp w/med: Any employee working in an academic assignment temporarily and is paid semi-monthly. Employees are eligible for medical benefits as long as they meet the eligibility requirements. (Job codes 04xx, 05xx, 07xx) S3 Instructional Aide w/med: Instructional classified employees in regular status who are eligible for medical benefits as long as they meet the eligibility requirements. SL Academic Temp w/med: Academic employees in temporary status who are eligible for medical benefits as long as they meet the eligibility requirements. S8 Temp w/med LTH: Noninstructional employees in regular status working in temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment. SR Academic Retiree w/med: Academic employees in temporary status who are eligible for retiree medical benefits as long as they meet the eligibility requirements. (Example: A retiree who returns in Class Code 0741 with a RR status.) S4 Instructional Aide Temp w/med LTH: Instructional classified employees in regular status working in temp assignment. Employees receive medical benefits based upon a qualifying underlying assignment. ESG's eligible for a Leave to Higher or Service Assignment Change action: SM, S2, S3. ESG's not eligible for a Leave to Higher or Service Assignment Change action: SC, SL, SN, SR, S4, S8. PE Elected Officer w/med: Includes Personnel Commission members, Board of Trustee members, and Student Trustee. Personnel Commission members and trustees are salaried.

278 Salaried Adjunct Employment - Monthly or Semi-Monthly Hourly Adjunct Employment - Monthly or Semi-Monthly ESG Code EE Subgroup ESG Code EE Subgroup PM Temp w/med: Academic employees in temporary status (LT, EX, EZ) who are eligible for medical benefits as long as they meet the time eligibility requirements. (Job codes 08xx) HL Academic Temp w/med: Academic adjunct employees in temporary status who do not work an established schedule but are eligible for medical benefits as long as they meet the time eligibility requirements. (Only non-teaching, Job codes 08xx) PN Temp no med: Academic teaching assignments during the summer and winter intersession. (ES) HM Retiree w/med: Vested Retiree who returns to work on an hourly basis. (RR) PR Retiree w/med: Retiree who works as an Academic adjunct employee. HN Temp no med: Temporary employees who are not eligible for medical benefits. Includes hourly academic subs.

279 Appendix Expenditure Guidelines Basic Skills, Student Equity, and Student Success and Support Program Effective February 15, 2017 KEY STATUTES AND REGULATIONS Annual allocations of funds under the Basic Skills Initiative (BSI), Student Equity (SE) program, and Student Success and Support Program (SSSP) must be utilized for program implementation as prescribed in California Education Code and California Code of Regulations, title 5. Within these parameters, districts and colleges are afforded the discretion and flexibility to make spending decisions locally. Below are links to applicable code and regulations. Basic Skills California Education Code, section Student Equity California Education Code, sections and Student Equity California Code of Regulations, title 5, sections and Student Success and Support Program California Education Code, sections Student Success and Support Program California Code of Regulations, title 5, sections REASONABLE AND JUSTIFIABLE All expenditures should be reasonable and justifiable. Reasonable means expenditures are prudent and every effort is made to utilize funds efficiently. Justifiable means expenditures are consistent with goals and activities related to BSI, SE and SSSP. Colleges are strongly urged to develop policies and procedures to document and justify program expenditures. Developing written documentation prior to the time of expenditure is recommended. This documentation should clearly establish the link between a given expenditure and program goals and objectives. ULTIMATE RESPONSIBILITY Colleges and districts are ultimately responsible for expenditure decisions. BSI, SSSP and SE will be included in the District Audit Manual with the expectation that district-contracted auditors annually review expenditures. Audits may also be conducted by the California Bureau of State Audits, the Chancellor's Office, or other government agencies with a lawful interest in the expenditure of funds. NON-ALLOWABLE EXPENDITURES The Chancellor s Office has identified the following non-allowable expenditures for all three programs: 1. Gifts -- funds may not be used for gifts or monetary awards of any kind. Expenditures for a public purpose are not considered a gift of public funds; such expenditures must be coordinated with financial aid departments and be within a student s cost of attendance. 1

280 Expenditure Guidelines Basic Skills, Student Equity, and Student Success and Support Program Effective February 15, Stipends for Students -- funds may not be used to pay stipends to students for participation in program or classroom activities. 3. Political Contributions -- funds may not be used to pay for political contributions. 4. Courses -- funds may not be used to pay for the delivery of courses that generate full time equivalent students (FTES). 5. Supplanting -- Any funds spent on these programs should supplement, not replace, general or state categorical (restricted) district funds expended on similar program activities prior to the availability of program funding. This restriction applies to categorical programs and any other federal, state, and county programs. The Chancellor s Office will not provide an exhaustive list of allowable and non-allowable expenditures, as decisions for each expenditure must be made locally according to program objectives and activities, in addition to the reasonable and justifiable criteria outlined above. MATCH FOR STUDENT SUCCESS AND SUPPORT PROGRAM Expenditures used to meet the match requirement for SSSP are the same types of expenditures that are allowed with SSSP program funds, with the exception of the costs of an FTES-generating course. For example, the course materials and the counseling faculty member s salary/benefits can be counted as match when the outcome of the course is the completion of the students orientation or an education plan. Expenditures that support program objectives and activities as outlined in statute and regulation are allowed as match, as they are allowed for program funds. Matching expenditures must meet the reasonable and justifiable tests as outlined above. Appropriate assignment of expenditures to meet the match requirement are ultimately the college/district responsibility. Expenditures used to meet the match requirement are also subject to audit as outlined above. Unless otherwise mentioned, non-allowable program fund expenditures cannot be used to meet the match requirement. In addition to the non-allowable program expenditures noted above, the following expenditures cannot be used to meet the match requirement: Categorical Programs -- State student services categorical program expenditures, such as those for Extended Opportunity Programs and Services (EOPS), Disabled Student Programs and Services (DSPS), Cooperative Agencies Resources for Education (CARE), Student Equity or Board Financial Assistance Program-Student Financial Aid Administrative Allowance, may 2

281 Expenditure Guidelines Basic Skills, Student Equity, and Student Success and Support Program Effective February 15, 2017 not be reported as part of the district match requirements. These program funds are earmarked exclusively for their expressed purposes as authorized in the Education Code. Exceptions are the federally funded TRIO and Workforce innovation Opportunity Act (WIOA) programs. Eligible sources of funding for the match include, but are not limited to the following: Federal, State and local funds -- Funds under the control or jurisdiction of the district, as long as these funds are not expressly restricted for use. Examples of restricted funds are all other types of California Community Colleges Student Services categorical program funds. Private or Nonprofit funds -- Private contributions or grants used to support the SSSP. 3

282 Appendix 11 STATE OF CALIFORNIA BRICE W. HARRIS, CHANCELLOR CALIFORNIA COMMUNITY COLLEGES CHANCELLOR S OFFICE 1102 Q STREET, SUITE 4554 SACRAMENTO, CA (916) Memorandum FS Via Only April 17, 2013 TO: FROM: Chief Business Officers Frederick E. Harris, Assistant Vice Chancellor College Finance and Facilities Planning SUBJECT: Accounting Advisory: Proposition 30 Education Protection Account guidelines Proposition 30, The Schools and Local Public Safety Protection Act of 2012 passed in November This proposition temporarily raises the sales and use tax by.25 cents for four years and raises the income tax rate for high income earners ($250,000 for individuals and $500,000 for couples) for seven years to provide continuing funding for local school districts and community colleges. The Education Protection Account (EPA) is created in the General Fund to receive and disburse these temporary tax revenues. Districts have sole authority to determine how the moneys received from the EPA are spent, provided that the governing board makes these spending determinations in open session of a public meeting of the governing board. Each entity receiving funds must annually publish on its Internet web site an accounting of how much money was received from the EPA and how that money was spent. Additionally, the annual independent financial and compliance audit required of community colleges shall ascertain and verify whether the funds provided from the EPA have been properly disbursed and expended as required by law. Expenses incurred to comply with these additional audit requirements may be paid from the EPA.

283 EPA expenditures should be recorded annually on the CCFS-311 (Prop 30 EPA expenditure report, copy attached), which can also be used as a template for districts to publish their EPA expenditures on their website. Revenue for EPA funds are unrestricted and should be recorded in object code The Act specifically prohibits the expenditure of EPA funds for administrative salaries and benefits or any other administrative costs. We are confident that colleges will incur a sufficient level of non-administrative costs (e.g., instruction and student support costs) to easily ensure that EPA funds are not used for administrative costs. Consistent with the Budget and Accounting Manual, administrative costs include: o o o General administration: district-wide administrative activities including governing board, chancellor, and district-level fiscal and personnel services. Campus administration: activities concerned with directing and managing the operation of a particular campus. Instructional administration: activities for assisting instructional staff in planning, developing, and evaluating the process of providing learning experiences for students. Contact: If you have any questions, please contact Michael Yarber at (916) or via at myarber@cccco.edu. Enclosure

284 Appendix 12 STATE OF CALIFORNIA ELOY ORTIZ OAKLEY, CHANCELLOR CALIFORNIA COMMUNITY COLLEGES CHANCELLOR S OFFICE 1102 Q STREET, SUITE 4400 SACRAMENTO, CA (916) Memorandum December 19, 2016 Via Only FS TO: FROM: SUBJECT: Chief Business Officers Frances Parmelee, Assistant Vice Chancellor College Finance and Facilities Planning Accounting Advisory: Proposition 55, The California Children s Education and Health Care Protection Act of 2016 guidelines (Prop 30 Extension) Proposition 55, The California Children s Education and Health Care Protection Act of 2016 is an extension of Proposition 30 extending the personal income tax increase through This proposition extends increased income tax for upper-income earners (over $250,0000 for single filers; over $500,000 for joint filers; over $340,000 for heads of households) but does not extend the sales and use tax which is set to expire January 1, The accounting and reporting requirements for Proposition 55 is exactly the same as the requirements for Proposition 30 which was outlined in the Chancellor s Office Proposition 30 Accounting Advisory FS dated April 17, The college districts have sole authority on how the funds received from the Education Protection Account (EPA) will be spent; however, the governing board or body must make these spending determinations in an open session of a public meeting of the governing board or body and may not use these EPA funds for salaries and benefits of administrators or any other administrative costs. Each college district is required to publish on its public website an accounting of how much EPA funds were received and how that money was spent. Additionally, EPA funds are subject to an annual independent financial and compliance audit to ascertain and verify whether the EPA funds provided have been properly disbursed and expended as required by law. Expenditures incurred to comply with these additional audit requirements may be paid with EPA funds and shall not be considered administrative costs for purposes of EPA audits.