Governmental Funds Group General Fund:

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1 Annual Financial and Report Governmental Funds Group General Fund: 10 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Fund: 11 UNRESTRICTED SUBFUND Fund: 12 RESTRICTED SUBFUND Fund: 10 TOTAL Other Operating Expenses and Services TOTAL EPENDITURES ECESS / (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ,975 39,909,392 14,267,900 54,287,267 24,150,618 11,105,837 11,419, ,144 2,767,109 1,011,436 51,367,384 2,919,883 4,660,837 (1,740,954) 12,990,006 12,990, ,942 41,418,629 15,403,278 56,928,849 22,813,688 11,012,101 11,030,243 1,256,034 9,070, ,054 55,869,061 1,059,788 4,500 2,005,648 (941,360) 11,249,052 GENERAL FUND 2,837,541 21,311,619 2,298,836 26,447,996 1,965,578 3,849,100 1,672, ,293 15,952, ,191 25,248,152 1,199,844 1,207,269 (7,425) 7,425 7,425 2,524,438 24,640,854 2,950,552 30,115,844 2,213,115 4,353,848 1,878, ,598 18,958,774 1,438,592 29,456, , ,294 2,947,516 61,221,011 16,566,736 80,735,263 26,116,196 14,954,937 13,091,315 1,843,437 18,720,024 1,889,627 76,615,536 4,119,727 5,868,106 (1,748,379) 12,997,431 12,997,431 2,631,380 66,059,483 18,353,830 87,044,693 25,026,803 15,365,949 12,908,866 1,869,632 28,029,715 2,124,646 85,325,611 1,719,082 4,500 2,664,942 (941,360) 11,249,052 ENDING FUND BALANCE, JUNE ,249,052 10,307,692 Butte-Glenn Community College 11,249, ,307,692 Code No.

2 Annual Financial and Report Governmental Funds Group Debt service Funds: 20 REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES Other Financing Sources (CA 8900): Interfund Transfers - In Other Incoming Transfers TOTAL - OTHER FINANCING SOURCES Other Outgo (CA 7000): Debt Retirement (Long Term Debt) (CA 7100): Debt Reduction Debt Interest and Other Service Charges Transfers (Outgoing) (CA 7300 and 7400) Reserve for Contingencies TOTAL - OTHER OUTGO NET OTHER FINANCING SOURCES (OTHER OUTGO) (CA 8900/7000) NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance Fund: 21 BOND INTEREST AND REDEMPTION FUND 70,106 3,652,714 3,722,820 1,355,307 1,355,307 3,449,933 3,449,933 (2,094,626) 1,628,194 3,026,199 3,026,199 3,743,078 3,743,078 4,485,315 4,485,315 (4,485,315) (742,237) 4,654,393 DEBT SERVICE FUNDS Fund: 22 REVENUE BOND INTEREST AND REDEMPTION FUND Fund: 29 OTHER DEBT SERVICE FUND ENDING FUND BALANCE, JUNE ,654,393 3,912,156 Butte-Glenn Community College 110 Code No.

3 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Governmental Funds Group 30 Special Revenue Funds FUND: 33 FUND: 39 CHILD DEVELOPMENT FUND OTHER SPECIAL REVENUE FUND 17, , ,843 28, ,666 61,690 22,313 3,813 2, ,360 (51,517) 53,240 1,723 18,493 18,493 20,216 17, , , ,192 55,571 22,246 19, ,265 20,216 20,216 Special Revenue Funds 1, , , , , , ,700 1,572,319 1,572,319 1,849, , ,263 30, , , , ,263 1,849,019 2,304,282 FUND: Butte-Glenn Community College 110 Code No.

4 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Governmental Funds Group 40 Capital Projects Funds FUND: 41 FUND: 42 CAPITAL OUTLAY PROJECTS REVENUE BOND FUND CONSTRUCTION FUND 9,068,939 30,311 9,099,250 20,776 1, , ,940 9,768,181 10,087,245 (987,995) 1,369, ,729 5,433,979 5,433,979 5,815,708 6,420,075 36,000 6,456,075 20,107 8,646,478 8,666,585 (2,210,510) (2,210,510) 5,815,708 3,605,198 Capital Projects Funds 491, ,573 23,073 1,615 23, ,908 4,264,390 4,652,296 (4,160,723) 36,998,634 32,837,911 4,185,551 4,185,551 37,023,462 1,157,837 1,157,837 5,443 1,523,418 13,419,465 14,948,326 (13,790,489) (13,790,489) 37,023,462 23,232,973 FUND: Butte-Glenn Community College 110 Code No.

5 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: TOTAL INCOME FUND: 51 FUND: 52 FUND: 53 BOOKSTORE FUND CAFETERIA FUND FARM OPERATIONS FUND 801 Proprietary Funds Group 50 Enterprise Funds 3,583,126 3,966,040 ENTERPRISE FUNDS 1,012,785 1,020,703 29,680 49,231 COST of SALES 510 2,409,314 2,701, , ,576 GROSS PROFIT or (LOSS) EPENDITURES: Academic Salaries ,173,812 4,959 1,264,179 4, , ,127 29,680 49,231 Classified Salaries , , , ,082 10,742 9,750 Employee Benefits , , , , Supplies and Materials ,659 13,133 2,498 2,544 14,073 14,750 Other Operating Expenses and Services , ,282 70,969 60,541 1,192 1, ,967 63,000 26,898 10,000 20,000 TOTAL EPENDITURES ,787 1,022, , ,125 26,385 46,690 NET PROFIT OR LOSS , ,028 (206,043) (170,998) 3,295 2,541 OTHER FINANCING SOURCES , ,000 OTHER OUTGO , ,000 NET INCREASE/(DECREASE) IN RETAINED EARNINGS BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ,311,863 2,311,863 42,028 2,311,888 (6,043) 22, ,375 29,002 16,332 3,295 81,357 81,357 2,541 84,652 ENDING FUND BALANCE, JUNE ,311,888 2,353,916 16,332 45,334 Butte-Glenn Community College 84, ,193 Code No.

6 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: TOTAL INCOME EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials FUND: 61 FUND: 69 SELF-INSURANCE FUND OTHER INTERNAL SERVICES FUND FUND: Other Operating Expenses and Services TOTAL EPENDITURES Proprietary Funds Group 60 Internal Service Funds 32, ,494 INTERNAL SERVICE FUNDS 109, ,000 NET INCOME / LOSS , , , ,000 OTHER FINANCING SOURCES ,000,000 1,500,000 OTHER OUTGO 7000 NET INCREASE / (DECREASE) IN RETAINED EARNINGS , ,494 3,109,651 2,050,000 BEGINNING FUND BALANCE: Net Beginning Balance, July ,841, ,424 10,075,987 13,185,638 Prior Years Adjustments 903 (3,450,000) Adjusted Beginning Balance ,446 10,075,987 ENDING FUND BALANCE, JUNE , ,918 13,185,638 15,235,638 Butte-Glenn Community College 110 Code No.

7 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Fiduciary Funds Group 70 Fiduciary Funds Group FUND: 71 FUND: 74 FUND: 75 ASSOCIATED STUDENTS STUDENT FINANCIAL AID SCHOLARSHIP AND LOAN TRUST FUND TRUST FUND TRUST FUND 73,989 73,989 14,769 40, ,286 17,703 7,874 9,829 32,288 32,288 42,117 75,300 75,300 16,000 43,000 1,000 60,000 15,300 8,000 7,300 42,117 49,417 Fiduciary Funds Group 9,966,629 1,727,809 6,199 11,700,637 11,700,637 11,700,637 10,333,473 1,350,000 7,000 11,690,473 11,690,473 11,690,473 Butte-Glenn Community College 119, , , ,016 14,277 20,721 20,721 34, , , , ,500 6,500 34,998 41,498 Code No.

8 Annual Financial and Report REVENUES, EPENDITURES, AND FUND BALANCE DATA For Year: Year: REVENUES: Federal Revenues Revenues Local Revenues TOTAL REVENUES EPENDITURES: Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Other Operating Expenses and Services TOTAL EPENDITURES ECESS/ (DEFICIENCY) OF REVENUES OVER EPENDITURES OTHER FINANCING SOURCES OTHER OUTGO NET INCREASE/(DECREASE) IN FUND BALANCE BEGINNING FUND BALANCE: Net Beginning Balance, July 1 Prior Years Adjustments Adjusted Beginning Balance ENDING FUND BALANCE, JUNE Fiduciary Funds Group 70 Fiduciary Funds Group FUND: 79 OTHER TRUST FUNDS 1,242 1,242 1, ,131 47,471 47,471 49,602 49,602 49,602 Fiduciary Funds Group FUND: FUND: Butte-Glenn Community College 110 Code No.

9 Annual Financial and Report Gann Appropriation Limit Proposition 4: Gann Appropriation Limit Proposition 4 (November 1979, Special Election) added Article IIIB to the Constitution to place limitations of the expenditures of and local governments. SB 1352, Chapter 1205/80, provided the implementation of Article IIIB. Subsequently, that legislation was amended by SB 98 (Chapter 82/89), AB 198 (Chapter 83/89), and AB 751 (Chapter 1395/89). Using the method prescribed by the Chancellor's Office and approved by the Department of Finance; please provide district information for the budget year, pursuant to Government Code Sections 7908(c) and 7910, as follows: Year: S11 Amount Appropriations Limit. 11 $128,050,281 Appropriations subject to limit. 12 $48,590,661 Amount of aid apportioinments and subventions included within the proceeds of taxes of the district. 13 $37,809,505 Amounts excluded from the appropriations subject to limit, such as unreimbursed federal,, or court mandates. 14 $184,176 11/20/06 11:26AM Butte-Glenn Community College 110

10 Annual Financial and Report Analysis of Net Ending Balance For the General Fund For Year: A. NET ENDING BALANCE Identify the following legally restricted or Board designated amounts within the net ending balance: B. Noncash Assets (items of noncash nature not readily available to meet fund expenditures) Investments (at cost) Student Loans Receivable Stores, Inventories, and Prepaid Items Subtotal B C. Amounts restricted by law (legal requirement) includes specific tax revenues, grants, and appropriations for special purposes.) Federal and Local Subtotal C D. Subtotal, Reserved (B + C) E. Amounts committed by contract/other legal obligations: and Equipment Replacement Collective Bargaining Contracts, Personal Services, and/or Consulting Contracts Other Subtotal E F. Amounts for district's self-insurance program G. Amounts for court order payments H. Amounts designated by Board action for specific future purposes excluding amounts above: and Equipment Replacement Personal Services and/or Consulting Contracts General Reserve Other Subtotal H I. TOTAL, DESIGNATED AMOUNTS (D through H) J. UNCOMMITTED BALANCE (A less I) General Fund Total No. S10 11,249,052 4,123,633 7,125,419 11,249,052 11,249,052 Butte-Glenn Community College 110 Code No.

11 Analysis of compliance with the 50 Percent Law (ECS 84362) Annual Financial and Report The Current Expense of Education For Year: Object Category Academic Salaries (CA 1000): Instructional Salaries (CA 1100 and 1300) Noninstructional Salaries (CA 1200 and 1400) Subtotal Academic Salaries Classified Salaries (CA 2000): Noninstructional Salaries (CA 2100 and 2300) Instructional Aides (CA 2200 and 2400) Subtotal Classified Salaries Employee Benefits (CA 3000) Supplies and Materials (CA 4000) Other Operating Expenses and Services (CA 5000) Equipment Replacement (CA 6400 Equipment, subsidiary "Replacement") TOTAL ( ) and ( ) Less Exclusions for Current Expense of Education TOTALS for ECS 84362, 50 Percent Law ( )) Percentage of CEE (EDP 470, col. 1 divided by EDP 470, col. 2) 50 Percent of Current Expense of Education (50% of EDP 470, col. 2) Nonexempted Deficiency from second preceding fiscal year Amount Required to be Expended for Salaries of Classroom instructors ( ) S11 GENERAL FUND - UNRESTRICTED SUBFUND ECS 84362(a) Instructional Salary Costs (AC and AC 6110) 18,758,903 18,758,903 1,086,315 1,086,315 5,430,269 25,275,487 25,275, % ECS 84362(b) Total (AC ) 18,759,403 4,780,348 23,539,751 9,622,907 1,086,315 10,709,222 11,134, ,420 2,632,370 48,875,174 2,055,780 46,819, % 23,409,697 23,409,697 Butte-Glenn Community College 110 Code No.

12 Annual Financial and Report Detail of General Fund Revenues For Year: Federal Revenues (CA 8100): Forest Reserve Higher Education Act Workforce Investment Act Temporary Assistance for Needy Families (TANF) Student Financial Aid Veterans Education Vocational and Technical Education Act (VTEA) Other Federal Revenues Fund S11 Unrestricted Fund S12 Restricted 33,711 40,095 35, , ,198 73,077 2,535 1,083, ,084 Fund S10 Total General Fund 33, , ,198 73,077 35,928 2,776 1,083, ,084 TOTAL FEDERAL REVENUES Revenues (CA 8600) General Apportionments (CA 8610) Apprenticeship Apportionment General Apportionment Other General Apportionments General Categorical Programs (CA 8620) Child Development Extended Opportunity Programs and Services (EOPS) Disabled Students Programs and Services (DSPS) Temporary Assistance for Needy Families (TANF) CA Work Oppor. & Responsibility to Kids (CalWORKs) Telecomm. and Technology Infrastructure Program (TTIP) Other General Categorical Programs ,975 37,606, ,528 2,837,541 1,604, ,278 73, ,506 7,134,011 10,055,468 2,947,516 37,606, ,528 1,604, ,278 73, ,506 7,134,011 10,055,468 Reimburseable Categorical Programs (CA 8650) Instructional Improvement Grant Other Reimburseable Categorical Programs , ,700 Tax Subventions (CA 8670): Homeowners' Property Tax Relief Timber Yield Tax Other Tax Subventions ,078 27, ,078 27,424 Non-Tax Revenues (CA 8680): Lottery Proceeds Mandated Costs Other Non-Tax Revenues Other Revenues ,472,653 28,105 10, ,095 1,794,748 28,105 10,723 TOTAL STATE REVENUES ,909,392 21,311,619 61,221,011 Butte-Glenn Community College 110 Code No.

13 Annual Financial and Report For Year: Local Revenues (CA 8800): Property Taxes (CA8810): Tax Allocation, Secured Roll Tax Allocation, Supplemental Roll Tax Allocation, Unsecured Roll Prior Years Taxes Education Revenue Augmentation Fund (ERAF) Contributions, Gifts, Grants, and Endowments Contract Services (CA 8830): Contract Instructional Services Other Contract Services Sales and Commissions Rentals and Leases Interest and Investment Income Student Fees and Charges Community Services Classes Dormitory Enrollment Field Trips and use of Nondistrict Facilities Health Services Instructional Materials Fees and Sales of Materials Insurance Student Records Nonresident Tuition Parking Services and Public Transportation Other Student Fees and Charges Other Local Revenues TOTAL LOCAL REVENUES TOTAL REVENUES ( ) Other Financing Sources (CA 8900): Proceeds of General Fixed Assets Proceeds of General Long-Term Debt Incoming Transfer TOTAL OTHER FINANCING SOURCES Detail of General Fund Revenues Fund S11 Unrestricted Fund S12 Restricted 10,450, , ,062 58,406 (1,522,996) 1,255 80, ,797 2,833, ,922 (45) 42, ,566 (8,156) 66,178 14,267,900 54,287,267 2,384 1, ,453 37,977 45, , ,051 2,490 1,072, , ,562 2,298,836 26,447,996 Fund S10 Total General Fund 10,450, , ,062 58,406 (1,522,996) 2,384 1, ,453 39, , , ,344 2,833, , ,412 (45) 42, ,566 1,072, , ,740 16,566,736 80,735,263 TOTAL REVENUES AND OTHER FINANCING SOURCES ,287,267 26,447,996 80,735,263 Butte-Glenn Community College 110 Code No.

14 Annual Financial and Report Detail of General Fund Revenues For Year: Fund S11 Fund S12 Unrestricted Restricted Fund S10 Total General Fund Butte-Glenn Community College 110 Code No.

15 Annual Financial and Report For Year: Activity Classification Agriculture and Natural Resources Architecture and Environmental Design Environmental Sciences and Technologies Biological Sciences Business and Management Communications Information Technology Education Engineering and Industrial Tech. Fine and Applied Arts Foreign Language Health Family and Consumer Sciences Law Humanities (Letters) Library Science Mathematics Military Studies Physical Sciences Psychology Public and Protective Services Social Sciences Commercial Services Interdisciplinary Studies Instruct. Staff-Retir's Bnfts & Retire. Incents. Subtotal - Instructional Activities SALARIES and BENEFITS Instructional* 875,884 12, ,530 1,534, , ,444 1,498,865 1,350,943 1,572, ,786 1,609,056 1,330,505 2,631,347 7,257 1,763,274 Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) Noninstructional** 189, , ,841 23,910 58, , , ,338 37, , , , ,606 S10 GENERAL FUND - COMBINED Operating Expenses ( ) ( 3 ) 86,722 4,858 35,811 55,704 17,051 19,661 19, ,910 64,716 2, ,824 25,276 6,523 7,968 (6000) ( 4 ) 18, ,435 22,608 11,373 8,855 53,448 14, ,722 3,047 5,346 1,120 Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) 1,171,524 17, ,096 1,746, , ,195 1,660,850 2,235,410 1,822, ,073 2,405,464 1,496,652 2,776,970 7,257 1,881,968 1,205, , ,499 2,085,234 38,133 3,738,870 1,100,238 73,698 27, , ,128 57, ,231 18,731 84,309 17, , ,229 30,942 3,835 2,771 1,298, ,875 1,636,734 2,242, ,897 4,873,101 1,100,238 26,030,574 3,141,336 2,302, ,085 31,940,588 ** Salaries and Benefits of staff in noninstructional assignments * Salaries and Benefits of instructors and instructional aides in instructional assignments Butte-Glenn Community College 110 Code No.

16 Annual Financial and Report For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) Instruct. Admin. & Instruct. Governance (6000) Academic Administration Course and Curriculum Development Academic/Faculty Senate Other Instruct. Admin. & Instruct. Governance Subtotal - Instructional Administration Instructional Support Services (6100) Learning Center Library Media Museums and Galleries Academic Information Systems and Tech. Other Instructional Support Services Subtotal - Instructional Support Services Admissions and Records Student Counseling and Guidance (6300) Counseling and Guidance Matriculation and Student Assessment Transfer Programs Career Guidance Other Student Counseling and Guidance Subtotal - Student Counseling and Guidance , ,330 2,041,185 80, ,455 2,224,664 80, , ,421 1,375, ,420 1,420, , , , ,231 2,639, , ,214 2,161 1,067,360 4,791 96,663 55, ,111 29,315 1,583 69,388 2,860 18,800 27, , , , ,651 4, , ,812 47,812 3,241, , ,616 3,530, , , ,662 2,013, ,332 1,422, , , , ,139 2,807,841 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Butte-Glenn Community College 110 Code No.

17 Annual Financial and Report For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) Other Student Services (6400) Disabled Students Program & Services (DSPS) Extended Opportunity Prgms. & Services (EOPS) Health Services Student Personnel Administration Financial Aid Administration Job Placement Services Veterans Services Miscellaneous Student Services Subtotal - Other Student Services Operation and Maintenance of Plant (6500) Building Maintenance and Repairs Custodial Services Grounds Maintenance and Repairs Utilities Other Operation and Maintenance of Plant Subtotal - Operation and Maintenance of Plant Planning, Policymaking, and Coordination , , , , , , ,096 4,029,363 1,133,223 1,113, , ,007 2,862,782 1,057,157 10,338 46,397 19,652 19,555 48,596 59,038 2, , , , ,052 28, ,640 2,294 1,266,317 (1,209,562) 4, ,812 11,800 4,718 23,785 64,672 19,560 85,371 66, ,957 41, , , ,752 1,770, , , , ,324 2,535 1,161,871 5,295,741 1,301,989 1,270, , , ,655 4,365,056 (110,551) * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Butte-Glenn Community College 110 Code No.

18 Annual Financial and Report For Year: Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) S10 GENERAL FUND - COMBINED Activity Classification SALARIES and BENEFITS Instructional* Noninstructional** Operating Expenses ( ) ( 3 ) (6000) ( 4 ) Other Outgo (7000) ( 5 ) Total ( ) ( 6 ) General Institutional Support Services (6700) Community Relations Fiscal Operations Human Resources Management Noninstrl. Staff Retirees' Bnfts. & Retire. Incents. Staff Development Staff Diversity Logistical Services Management Information Systems Other General Institutional Support Services Subtotal - General Institutional Support Services Community Svcs. & Economic Develop. (6800) Community Recreation Community Service Classes Community Facilities Economic Development Other Community Svcs. & Economic Development Subtotal - Community Services , , , ,520 66,466 1, ,500 2,819, ,606 6,875,841 80, , ,186 60, ,390 72,658 83,099 20, ,150 14,976,489 5,450 15,732,017 52, ,611 4,308 2,629 16, , , ,279 15,359 15, ,554 1,163, , , ,565 22,359 1,393,008 18,354, ,056 23,311, ,390 16, , ,156 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Butte-Glenn Community College 110 Code No.

19 Annual Financial and Report For Year: Activity Classification Ancillary Services (6900) Bookstores Child Development Centers Farm Operations Food Services Parking Student and Co-curricular Activities Student Housing Other Ancillary Services Subtotal - Ancillary Services Auxiliary Operations (7000) Contract Education Other Auxiliary Operations Subtotal - Auxiliary Operations Physical Property and Related Acquisitions (7100) Long-Term Debt and Other Financing (7200) Long-Term Debt Tax Revenue Anticipation Notes Other Financing Subtotal - Long-Term Debt and Other Financing 7200 Transfers, Student Aid, and Other Outgo (7300) Transfers 7310 Student Aid 7320 Other Outgo 7330 Subtotal - Transfers, Student Aid, and Other Outgo 7300 Expenditures by Activity S10 General Fund - Combined (Total Unrestricted and Restricted) SALARIES and BENEFITS Instructional* 11,816 11,816 S10 GENERAL FUND - COMBINED Noninstructional** 13, , ,360 1,624, ,958 1, ,005 Operating Expenses ( ) ( 3 ) 187, , , ,731 4, ,768 1,950 1,950 (6000) ( 4 ) 8,428 1,690 10,118 Other Outgo (7000) ( 5 ) 321, ,370 4,422, ,347 4,747,311 Total ( ) ( 6 ) 13, ,211 1,100,677 2,068, ,505 5, , , ,320 4,422, ,347 4,747,311 TOTAL EPENDITURES and OTHER OUTGO ,416,720 27,745,728 20,563,461 1,889,627 5,868,106 82,483,642 * Salaries and Benefits of instructors and instructional aides in instructional assignments ** Salaries and Benefits of staff in noninstructional assignments Butte-Glenn Community College 110 Code No.

20 Annual Financial and Report Receipt and Expenditures of Lottery Proceeds L11 GENERAL FUND For Year: Year: Instructional & Institutional Instructional Support Activities Activities Others ( ) ( ) ( 3 ) Total (Col. 1 thru 3) ( 4 ) 1. 06/30/05 Reported Ending Balance 2. Adjustments 3. Adjusted Beginning Balance (lines 1 + 2) Part I. Fiscal Year Data 4. Lottery Proceeds: a) Cash Received b) Accrued Expenditures: 5. Salaries and Benefits (Objects ) 6. Supplies and Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 7. Other. Oper. Exp. & Services (5000) 8. : a) Library Books (Object 6300) b) Equipment (Object 6400) 9. Other 10. Total Expenditures (add lines 5 thru 9) /30/06 Balance (lines ) Part II. Fiscal Year Data 12. Lottery Proceeds (estimated) Expenditures: 13. Salaries and Benefits (Objects ) 14. Supplies & Materials (Object 4000) (a) Software (b) Books, Magazines, & Periodicals (c) Instructional Supplies & Materials (e) Noninstructional Supplies & Materials 15. Other Oper. Exp. & Services (Object 5000) 16. : a) Library Books (Object 6300) b) Equipment (Object 6400) 17. Other 18. Total Expenditures (add lines 13 thru 17) /30/07 Projected Balance (add lines ) 869A 860A 100A 210A 220A 230A 240A 400A 630A 640A 650A 501A 905A 869B 100B 210B 220B 230B 240B 400B 630B 640B 650B 501B 905B 501, , ,802 12, ,903 1,100, ,105 87,728 8, ,008 1,096,841 33, ,182 89, ,812 28, ,674 6, ,159 1,394, , , , , , ,903 1,794,748 1,704, , ,402 14, ,008 1,704,000 Butte-Glenn Community College 110 Code No.

21 Page: 1 Annual Financial and Report For Year: Fund # In/Out Fund Title Analysis of Interfund Transfers Amount Transferred In Amount Transferred Out 52 IN Cafeteria Fund 200, OUT Bookstore Fund 200, IN Projects Fund 130, OUT Restricted Subfund 130, IN Child Development Fund 53, OUT Unrestricted Subfund 53, IN Projects Fund 1,239, OUT Unrestricted Subfund 1,239, IN Other Internal Services Fund 3,000, OUT Unrestricted Subfund 3,000,000 CCFS-311 Rev. 8/2002 Butte-Glenn Community College 11/20/ :26AM 110 Code No.