ADOPTED BUDGET

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1 ADOPTED BUDGET

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3 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Board of Trustees Laura Casas, President Bruce Swenson, Vice President Pearl Cheng Peter Landsberger Gilbert Wong Chinwe Idika, Foothill Student Trustee Elias Kamal, De Anza Student Trustee Chancellor Judy C. Miner Vice Chancellor, Business Services Kevin McElroy Executive Director, Fiscal Services Raquel Puentes-Griffith Director, Budget Operations Joni Hayes

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5 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Contents ANALYSIS Board of Trustees Presentation... 1 DISTRICT FUNDS - Organizational Chart... 9 BUDGET TABLES Budget Summary General Funds... 1 All Funds Inter- and Intra-Fund Transfers UNRESTRICTED GENERAL FUND General Purpose Budget by Campus /17-18 Comparison Self-Sustaining Budget by Campus /17-18 Comparison RESTRICTED GENERAL FUND Restricted and Categorical Budget by Campus /17-18 Comparison Special Education Budget by Campus /17-18 Comparison Federal Work Study Budget by Campus /17-18 Comparison Parking /17-18 Comparison Campus Center Use Fees Budget by Campus /17-18 Comparison... 44

6 OTHER FUNDS Debt Service /17-18 Comparison Child Development /17-18 Comparison Capital Projects /17-18 Comparison... 6 Enterprise Budget by Campus /17-18 Comparison Internal Service Active and Retired Employees /17-18 Comparison Student Financial Aid Budget by Campus /17-18 Comparison Other Trust (OPEB) /17-18 Comparison SUPPLEMENTAL INFORMATION State Quarterly Financial Status Report (CCFS-311Q) Resolution Budget Revisions... 9 Resolution Budget Transfers Year-End Actual Summary General Funds All Funds Inter- and Intra-Fund Transfers Changes in Fund 114 Revenue & Expenses Facts At a Glance Three-Year Projected Budget Outlook Comparison of FTE... 1 Prop 3 EPA Funds Spending Plan Budget Actual Expenditures Self-Sustaining Fund Balance Report Capital Projects Summary Gann Limit Worksheet Glossary

7 Board of Trustees Presentation Adopted Budget August 28, 217 Kevin McElroy, Vice Chancellor, Business Services Raquel Puentes-Griffith, Executive Director, Fiscal Services Joni Hayes, Director, Budget Operations Budget Strategy / Objective To support District Master/Strategic Plan and maintain fiscal viability This budget contains the initial steps to balance necessary expenditures with available resources In accordance with Title 5, Section 5831, the governing board is required to hold a public hearing on the adoption of the proposed budget of the District for the year ending June 3, 218. The board will be asked to officially adopt the budget at its meeting on September 11,

8 Overview Review Ending Fund Balance Assumptions for Adopted Budget Projected Ending Fund Balance Productivity and Full-time Equivalent Student (FTES) Trends Fiscal Outlook Allocation of Ending Fund Balance Fund Balance Allocation $ 48.8M q Colleges & Central Services B budget carryover $ 12.3M q District-wide carryover (negotiated contract items, EIS/ETS backfill and encumbrance carryforwards) $ 2.8M q Maintain district s budgeted 5% reserve $ 1.M q Stability Fund $ 23.7M 2

9 Major Revenue Assumptions q Apportionment reduction from FTES decline $(6.)M * q Base apportionment increase $ 4.2M q 1.56% COLA for FHDA $ 2.2M q Decline in non-resident FTES $ 25K * 1,176 Resident FTES loss significant decrease to ongoing base revenue Variables Impacting Revenue and Expense Projections q Continuing FTES decline q Ongoing revenue reduction q Time limitation to restore FTES q Productivity decrease q Balancing higher one-time costs with attempt to maximize FTES q Strategy to manage the current structural budget deficit q Fund Balance Decline 3

10 Changes from Tentative to Adopted Budget Tentative Budget Revenue $19.2M Non-resident FTES Decline (25K) STRS on-behalf (7K) Other Local revenue adjustments (35K) Adopted Budget Revenue $188.9M Tentative Budget Expenses Net Transfers Out (DSPS, OPEB, Debt Service) STRS on-behalf Other $22.5M (2K) (7K) (2.3M) Adopted Budget Expenses and Net Transfers $199.3M Projected Ongoing Revenues vs. Expenses Ongoing Revenue (Apportionment, Lottery, Nonresident, etc.) $ 188.9M Total Ongoing Expenses (Salaries/Benefits, Supplies/Operating, etc.) $ 192.8M Net Transfers Out (DSPS, OPEB and Debt Service) $ 6.5M Projected Ongoing Structural Deficit $ (1.4M)* *Covered by one-time allocation from Stability Fund 4

11 Projected Ending Fund Balance Beginning Fund Balance July 1, 217 $ 48.8M Plus: Revenue 188.9M Less: Expenses 192.8M Less: Transfers Out 6.5M Projected Structural Deficit $(1.4M) Plus: One-Time District-wide savings 1.M Net Change - Projected Fund Balance $ (9.4M) Projected Ending Fund Balance at June 3, 218 $ 39.4M Fund Balance Allocation: College & Central Services Carryforwards $ 12.3M District-wide Carryforwards 2.8M Required 5% Budgeted Reserve 9.9M Projected Stability Fund at June 3, 218 $ 14.4M Ending Fund Balance Budget vs. Actual Ending Fund Balance, Stability Fund, Structural Deficit and Net Change in Fund Balance FY and Actual - Projected to FY Flat Scenario with $1M Planned Reductions 215/16 216/17 217/18 218/19 219/2 $7,, $6,, $5,, Actuals Actuals Adopted Budget Projection Projection $58,1,381 $48,851,82 $41,479,785 $4,, $32,511,924 $35,94,31 $34,113,577 $3,, $23,732,77 $2,, $16,444,499 $1,, $9,449,615 $1,649,896 $8,638,437 $- $(9,149,578) $(7,372,17) $(5,575,754) $(1,79,454) $(1,,) $(3,523,612) $(1,372,17) $(9,575,754) $(7,79,454) $(2,,) $(16,743,283) $(3,,) FHDA Stability Fund Structural Surplus/(Deficit) Net Change in Fund Balance Ending Fund Balance 5

12 Historical and Current Productivity WSCH per FTE! Productivity 6! 58! 56! 54! 52! 5! 48! 7/8! 9/1! 11/12! 13/14! 15/16! 17/18 Budget! q Defined by FTES generated from courses offered q Projected Productivity 59 q Decrease after 29-1 is primarily due to mid-year cuts, workload reduction and repeatability. Historical and Current Resident/Non-Resident Enrollment Total FTES! 4,! 38,! 36,! 34,! 32,! 3,! 28,! 26,! 24,! 22,! 2,! 7/8! 9/1! 11/12! 13/14! 15/16! 17/18 Budget! Non-Resident! Resident! 6

13 Resident FTES Flat Scenario 3, 29, , 28, (1,233) (1,683) 27,772 27,441 27,353 27,143 27, 26, (331) (88) (21) 25,967 25,967 25,967 25,967 25, 24, steep decline slightly declining trend (1,176) 23, 22, ACTUALS ACTUALS ACTUALS ACTUALS ACTUALS ACTUAL PROJECTION PROJECTION PROJECTION Resident FTES Decline 1% Scenario 3, 29, , (1,233) 27,772 27,441 27,353 27,143 26, (1,683) (331) (88) (21) 25,967 25,77 25,45 25,196 24, 22, steep decline slightly declining trend (1,176) (26) (257) Estimated $3.9M in total over three years or $1.3M per year. (255) 2, ACTUALS ACTUALS ACTUALS ACTUALS ACTUALS ACTUALS PROJECTION PROJECTION PROJECTION

14 Resident FTES Trend and 3-Year Restoration Analysis 3, 29, Under SB361, FTES restoration is available for a 3-year window, after the year of decline, to recapture the total FTES lost for the years within that 3-year period. 29, , 27, 26, (1,233) (1,683) 27,772 27,441 27,353 (331) (88) 27,143 (21) FTES Levels? 25,967 25,967 25,967 25,967 25, 24, 23, 22, ACTUALS ACTUALS ACTUALS ACTUALS ACTUALS ACTUAL PROJECTION PROJECTION PROJECTION (1,176) 1,474 FTES available to restore or $7.6M 1,386 FTES available to restore or $7.1M Any of the 1,176 FTES or $6.M not restored by this time results in a new base Fiscal Outlook / Risk Factors q Enrollment uncertainty q Operating expenses outpacing new revenues q STRS/PERS increased employer contributions q Unfunded state mandates q Managing Structural Deficit-Strategy 8

15 ALL FUNDS CHART General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 9

16 State Revenue 21,788,139 2,883,147 24,671,286 53,199,498 2,91,7 7,617 56,18,814 8,78,11 Local Revenue 167,197,954 1,47,4 177,64,994 2,687,13 2,248,227 2,11,67 7,45,91 184,65,94 TOTAL REVENUE $ 188,986,93 $ 13,29,187 $ 22,276,28 $ 57,176,622 $ 2,91,7 $ 471,34 $ 2,248,227 $ 2,118,287 $ 64,915,869 $ 267,192,15 EXPENSES $ $ 95,4,323 Certificated Salaries $ 86,191,895 $ 57,189 $ 86,762,84 $ 5,195,28 $ 2,979,824 $ $ $ 67,135 8,242,239 Classified Salaries 37,392,242 2,187,95 39,579,337 9,43,499 2,41, ,46 1,14,33 585,788 13,798,855 53,378,191 Employee Benefits 46,375, ,222 47,21,955 4,788,54 1,692, ,72 27,483 7,64,669 54,275,624 Capital Outlay 672,538 29, 962,538 2,45,619 4, 28, 2,365,619 3,328,157 TOTAL EXPENSES $ 192,82,869 $ 1,71,763 $ 22,874,632 $ 56,621,949 $ 6,976,253 $ 628,46 $ 1,722,735 $ 1,43,84 $ 67,352,66 $ 27,226,698 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Adopted Budget Summary for GENERAL FUNDS $ $ Total Restricted & Federal Total TOTAL General Self-Sustaining Unrestricted Categorical Special Educ. Work Study Parking Campus Center Restricted GENERAL REVENUE Fund 114 Fund 115 General Fund Fund 121/131 Fund 122 Fund 123 Fund 125 Fund 128 General Fund FUND Federal Revenue $ $ $ $ 1,29,111 $ $ 471,34 $ $ 1,761,145 1,761,145 1 Materials and Supplies 3,874,61 (27,168) 3,847,442 2,452,2 42, 73, 2,567,2 6,414,444 Operating Expenses 18,295,852 6,216,425 24,512,277 32,737,9 179,996 27, 126,678 33,313,682 57,825,959 TRANSFERS AND OTHER Transfers-in $ $ $ $ $ 4,74,553 $ 157,12 $ 47,375 $ 4,71,94 4,71,94 Other Sources Intrafund Transfers 5, (5,) Transfers-out (6,65,241) (278,22) (6,883,263) (995,867) (781,281) (1,777,148) (8,66,411) Contingency Other Outgo (87,89) (87,89) (87,89) TOTAL TRANSFERS/OTHER SOURCES $ (6,555,241) $ (328,22) $ (6,883,263) $ (87,89) $ 4,74,553 $ 157,12 $ (525,492) $ (781,281) 2,54,73 FUND BALANCE Net Change in Fund Balance $ (1,372,17) $ 2,89,42 $ (7,481,614) $ (315,417) $ $ $ $ (66,77) (381,494) Beginning Balance, July 1 48,851,82 9,676,167 58,527,969 7,72,329 26, ,777 8,169,47 66,697,439 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ 38,479,785 $ 12,566,57 $ 51,46,354 $ 7,44,912 $ 26,364 $ $ $ 356,7 7,787,976 58,834,331

17 State Revenue 8,78,11 786,556 6,16,538 2,343,952 9,17,147 Local Revenue 184,65,94 48,37,92 1,815, , 11,386,8 825, 247,218,927 56,23,299 TOTAL REVENUE $ 267,192,15 $ 48,37,92 $ 2,639,669 $ 6,34,538 $ 11,386,8 $ 23,79,748 $ $ 359,657,15 $ 56,23,299 EXPENSES Cost of Sales $ $ $ $ $ 6,927,867 $ $ $ 6,927,867 $ Certificated Salaries 95,4, ,89 95,647,412 Materials and Supplies 6,414, ,787 7,993 6,569,224 Operating Expenses 57,825,959 12,94 5,316,326 1,469, , 65,449,458 Capital Outlay 3,328,157 2, 35,78,256 38,48,412 TOTAL EXPENSES $ 27,226,698 $ $ 2,639,669 $ 41,639,189 $ 11,318,643 $ 825, $ $ 326,649,199 $ 57,287,18 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Adopted Budget Summary for ALL FUNDS TOTAL Child Student Other Trust TOTAL GENERAL Debt Service Development Capital Projects Enterprise Financial Aid (OPEB) DISTRICT Internal Service REVENUE FUND Fund 2 Fund 3 Fund 4 Funds Fund 74, 75 Fund 79 ALL FUNDS Fund 6 Federal Revenue $ 1,761,145 $ $ 38, $ $ $ 2,621,796 $ $ 22,42,941 $ 11 Classified Salaries 53,378,191 1,127,88 883,433 2,271,96 57,659,88 Employee Benefits 54,275,624 77,81 353,182 65,411 55,987,18 57,287,18 TRANSFERS AND OTHER Transfers-in $ 4,71,94 $ 2,217,279 $ $ 241,192 $ $ $ 1,5, $ 8,66,411 Other Sources 24,82 24,82 Intrafund Transfers Transfers-out (8,66,411) (8,66,411) Contingency Other Outgo (87,89) (5,549,263) (39,453) (22,965,748) (74,424,553) TOTAL TRANSFERS/OTHER SOURCES $ (4,828,56) $ (48,37,92) $ $ 241,192 $ (39,453) $ (22,965,748) $ 1,5, $ (74,4,471) FUND BALANCE Net Change in Fund Balance $ (7,863,18) $ $ $ (35,57,459) $ 27,912 $ $ 1,5, $ (41,392,655) (1,56,719) Beginning Balance, July 1 66,697,439 33,671, ,94 8,732,867 5,654,314 55,866 16,95,96 24,283,82 9,18,617 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ 58,834,331 $ 33,671,317 $ 521,94 $ 45,675,47 $ 5,682,226 $ 55,866 $ 18,45,96 $ 162,891,147 8,123,898

18 RECONCILIATION OF INTER- AND INTRA-FUND TRANSFERS FOR 217/18 Unrestricted General Funds Restricted General Funds All Other Funds Self- Special Fed. Work Campus Ctr Debt Child Capital Internal Financial Financial General Sustaining Categorical Education Study Parking Use Fees Service Developmt Projects Enterprise Service Aid Aid Fund / Funds 6 74, Total 114 4,74, ,12 47,375 43,31 1,5, 6,65, / , 36,83 241, ,22 F 123 R , ,867 O , ,281 M Enterprise 6 74, Total TO 5, 4,74, ,12 47,375 2,217, ,192 1,5, 8,71, Inter-Fund Transfers: Fund 114 to 122: 4,74,553 for Special Ed match Fund 115 to 2: 36,83 for capital lease payments Fund 114 to 123: 157,12 for Federal Work Study match Fund 115 to 4: 241,192 for District Office Building FF&E Fund 114 to 125: 47,375 to offset Parking Fund operating deficit Fund 125 to 2: 995,867 for capital lease payments Fund 114 to 2: 28,738 for Debt Service Fund 128 to 2: 781,281 for Debt Service 122,563 for capital lease payments Fund 114 to 79: 1,5, for 217/18 OPEB Liability Intra-Fund Transfers (Between Unrestricted General Funds): Fund 115 to 114: 5, for Foothill commencement Intra-Fund Transfers (Between Restricted General Funds):

19 GENERAL PURPOSE FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 13

20 Foothill-De Anza Community College District Adopted Budget GENERAL PURPOSE FUND Fund 114 The General Purpose fund is part of the unrestricted general fund. This fund accounts for the majority of the district s revenues and expenditures. Approximately 78% of this fund s revenue typically comes from base apportionment revenue, 15% comes from non-resident tuition, 2% comes from lottery proceeds, and 5% comes from other sources. Base apportionment revenue is comprised of four revenue sources: Property Taxes 79% Student Enrollment Fees 14% State General Apportionment 1% EPA (Prop 3) Proceeds 6% The state estimates the amount of property taxes and enrollment revenue that will be generated during the year and budgets general apportionment accordingly. When either property taxes or enrollment revenues are less than originally budgeted, the state general apportionment for community colleges is not increased to make up the deficit in base revenues, resulting in the imposition of a deficit factor on revenues. General Purpose Fund expenses account for the majority of the district s operating expenses. Ongoing salaries and benefits comprise 85% of the total budgeted general fund expenses. Fixed expenses such as leases, utilities, debt payments, insurance premiums, bank and credit card fees, collective bargaining costs, district-wide software maintenance, and a transfer out to DSP&S (Disabled Student Programs and Services) comprise 1% of the total general fund expenses. The remaining 5% constitutes the campuses and Central Services discretionary B budget, approximately $1.4 million. 14

21 Foothill-De Anza Community College District Adopted Budget 217/18'Budgeted'Revenues'(F114)' Other%Revenue% 5%% Non:Resident% Tui*on% 15%% Base% Appor*onment% Revenue% 78%% State%Lo6ery% 2%% 217/18'Budgeted'Expenses'(F114)' "B"%Budget% 5%% Fixed% Expenses% 1%% Benefits: Regulatory% 11%% Salaries% 62%% Benefits: Discre*onary% 12%% 15

22 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 114 General Purpose BUDGETS Foothill De Anza Central Total REVENUE College College Services District-Wide Fund 114 State Apportionment $ $ $ $ 2,272,614 $ 2,272,614 EPA Proceeds 9,35,23 9,35,23 Deferred Maintenance State Lottery 4,465,874 4,465,874 Mandated Cost Block Grant 738, ,662 Prior State Mandate Obligations Staff Development STRS On-Behalf Payments 4,5, 4,5, Other State 46,786 46,786 Total State Revenue $ $ $ $ 21,788,139 $ 21,788,139 Local Property Taxes $ $ $ $ 115,828,574 $ 115,828,574 Resident Enrollment 41,12 42, 2,796,86 21,617,98 Non-Resident Enrollment 27,75, 27,75, Interest Income 65, 65, Other Local 321,4 43, 425, 175, 1,351,4 Total Local Revenue $ 722,52 $ 85, $ 425, $ 165,2,434 $ 167,197,954 TOTAL REVENUE $ 722,52 $ 85, $ 425, $ 186,988,573 $ 188,986,93 EXPENSES Contract Teachers $ 17,64,418 $ 23,715,56 $ $ $ 4,779,978 Contract Non-Teachers 5,15,64 5,845,249 82,86 11,771,694 Other Teachers 12,573,263 2,211,561 32,784,824 Other Non-Teachers 157,7 15,93 546, ,399 Total Certificated Salaries $ 34,91,21 $ 49,923,273 $ 82,86 $ 546,796 $ 86,191,895 Contract Non-instructional $ 7,247,283 $ 9,99,272 $ 16,883,261 $ $ 34,12,816 Contract Instructional Aides 23,464 1,736,77 1,967,234 Other Non-instructional 286,8 197, , ,136 1,34,192 Other Instructional Aides Students Total Classified Salaries $ 7,764,547 $ 11,924,174 $ 17,248,384 $ 455,136 $ 37,392,242 Total Salaries $ 42,665,568 $ 61,847,447 $ 18,69,19 $ 1,1,932 $ 123,584,137 Total Staff Benefits $ 11,15,732 $ 16,62,513 $ 7,15,569 $ 12,56,918 $ 46,375,732 Total Materials and Supplies $ 1,23,611 $ 685,279 $ 1,958,72 $ $ 3,874,61 Contracted Services $ 1,22,185 $ $ $ 234,3 $ 1,454,485 Lease of Equipment & Facilities 185,72 185,72 Utilities 3,493,861 3,493,861 Other Operating 1,684, ,129 2,255,243 8,48,748 13,161,787 Total Operating $ 2,94,852 $ 741,129 $ 2,255,243 $ 12,394,629 $ 18,295,852 Buildings $ $ $ $ $ Equipment-New & Replacement Other Capital Outlay 232, 1,76 429, ,538 Total Capital Outlay $ 232, $ 1,76 $ 429,778 $ $ 672,538 TOTAL EXPENSES $ 58,183,763 $ 79,347,128 $ 29,818,499 $ 25,453,478 $ 192,82,869 Transfers-in $ $ $ $ $ Other Sources Intrafund Transfers 5, 5, Transfers-out (6,65,241) (6,65,241) Contingency Other Outgo TOTAL TRANS/OTHER SOURCES $ 5, $ $ $ (6,65,241) $ (6,555,241) Net Change in Fund Balance $ (57,411,243) $ (78,497,128) $ (29,393,499) $ 154,929,853 $ (1,372,17) Beginning Balance, July 1 48,851,82 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ (57,411,243) $ (78,497,128) $ (29,393,499) $ 154,929,853 $ 38,479,785 16

23 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 114 General Purpose TOTAL DISTRICT REVENUE State Apportionment EPA Proceeds Deferred Maintenance State Lottery Mandated Cost Block Grant Prior State Mandate Obligations Staff Development STRS On-Behalf Payments Other State Total State Revenue Adopted Budget Actual Budget 16/17 16/17 17/18 $ 4,28,732 $ 6,185,345 $ 2,272,614 19,842,675 6,84,71 9,35,23 3,792,823 4,66,325 4,465, , , ,662 2,494,848 2,494,848 5,215,453 3,664,118 4,5, 46, ,513 46,786 $ 36,593,882 $ 25,17,424 $ 21,788,139 Local Property Taxes Resident Enrollment Non-Resident Enrollment Interest Income Other Local Total Local Revenue TOTAL REVENUE EXPENSES Contract Teachers Contract Non-Teachers Other Teachers Other Non-Teachers Total Certificated Salaries Contract Non-instructional Contract Instructional Aides Other Non-instructional Other Instructional Aides Students Total Classified Salaries Total Salaries Total Staff Benefits Total Materials and Supplies Contracted Services Lease of Equipment & Facilities Utilities Other Operating Total Operating Buildings Equipment-New & Replacement Other Capital Outlay Total Capital Outlay TOTAL EXPENSES Transfers-in Other Sources Intrafund Transfers Transfers-out Contingency Other Outgo TOTAL TRANS/OTHER SOURCES Net Change in Fund Balance Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ 12,2,147 $ 113,3,184 $ 115,828,574 22,65,927 22,613,644 21,617,98 28,, 26,887,735 27,75, 65, 1,92,53 65, 1,353,7 2,255,781 1,351,4 $ 154,611,774 $ 165,879,873 $ 167,197,954 $ 191,25,656 $ 19,897,297 $ 188,986,93 $ 4,88,973 $ 37,438,24 $ 4,779,978 11,737,878 12,698,551 11,771,694 34,271,453 39,968,681 32,784,824 1,4,89 645, ,399 $ 88,218,393 $ 9,75,64 $ 86,191,895 $ 33,59,517 $ 31,284,895 $ 34,12,816 1,957,444 1,959,957 1,967,234 1,14,11 2,614,268 1,34,192 79,864 $ 36,157,71 $ 36,649,985 $ 37,392,242 $ 124,375,463 $ 127,4,588 $ 123,584,137 $ 45,258,624 $ 44,425,597 $ 46,375,732 $ 3,344,36 $ 2,781,777 $ 3,874,61 $ 1,727,88 $ 4,626,599 $ 1,454, , , ,72 3,578,21 3,528,1 3,493,861 11,893,723 9,39,26 13,161,787 $ 17,565,84 $ 18,32,253 $ 18,295,852 $ $ $ 552, ,963 82,21 672,538 $ 318,963 $ 634,793 $ 672,538 $ 19,862,494 $ 193,275,9 $ 192,82,869 $ $ 1,631,87 $ 41,925 81,241 5, (6,619,791) (8,397,741) (6,65,241) (128,379) $ (6,619,791) $ (6,771,867) $ (6,555,241) $ (6,276,629) $ (9,149,579) $ (1,372,17) 57,919,372 57,919,372 48,851,82 82,9 $ 51,642,743 $ 48,851,82 $ 38,479,785 17

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25 SELF-SUSTAINING FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 19

26 Foothill-De Anza Community College District Adopted Budget SELF-SUSTAINING Fund 115 Self-Sustaining funds, as the name implies, counterbalance operating expenditures against the revenues generated from various instructional arrangements. Not all related costs are allocated to these programs but, for those expenses that are charged, the programs are expected to generate income or use accumulated balances to cover them. Although budgets are used as a means to forecast and control revenue and expenditure activity, spending is solely dependent upon their ability to generate sufficient revenue to adequately support such operations. Most accounts within this group have residual funds, and excess revenues over expenditures are available for use at the respective college s discretion. The residual funds are regarded as designated funds, which mean that, although the district regards them as restricted, they are actually unrestricted and are reported to the state as such. The Board of Trustees has the discretion to use the funds for any lawful purpose. 2

27 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 115 Self-Sustaining BUDGETS Foothill De Anza Central Total REVENUE College College Services Fund 115 State Apportionment $ 2,835,9 $ 25, $ $ 2,86,9 STRS On-Behalf Payments 9,57 13,19 22,247 Total State Revenue $ 2,844,957 $ 38,19 $ $ 2,883,147 Local Contract Services $ 273,949 $ $ $ 273,949 Enrollment Facilities Rental 69, 483, 1,173, Field Trip Revenue 89,5 89,5 Sales 255, 255, Short Courses 113, 11, 223, Other Local 1,88,25 1,749,1 4,763,692 8,393,42 Total Local Revenue $ 3,46,249 $ 2,597,1 $ 4,763,692 $ 1,47,4 TOTAL REVENUE $ 5,891,26 $ 2,635,29 $ 4,763,692 $ 13,29,187 EXPENSES Contract Teachers $ $ $ $ Contract Non-Teachers 271, , ,564 Other Teachers 157,1 157,1 Other Non-Teachers 3,525 1, 13,525 Total Certificated Salaries $ 432,212 $ 137,977 $ $ 57,189 Contract Non-instructional $ 514,198 $ 1,5,339 $ $ 1,519,537 Contract Instructional Aides Other Non-instructional 27,558 46, 667,558 Other Instructional Aides Students Total Classified Salaries $ 721,756 $ 1,465,339 $ $ 2,187,95 Total Salaries $ 1,153,969 $ 1,63,315 $ $ 2,757,284 Total Staff Benefits $ 334,957 $ 5,265 $ $ 835,222 Total Materials and Supplies $ 154,932 $ (182,1) $ $ (27,168) Contracted Services $ $ $ $ Lease of Equipment & Facilities Utilities Other Operating 1,475, ,75 4,26,5 6,216,425 Total Operating $ 1,475,175 $ 534,75 $ 4,26,5 $ 6,216,425 Buildings $ $ $ $ Equipment-New & Replacement Other Capital Outlay 29, 29, Total Capital Outlay $ $ 29, $ $ 29, TOTAL EXPENSES $ 3,119,33 $ 2,746,23 $ 4,26,5 $ 1,71,763 Transfers-in $ $ $ $ Other Sources Intrafund Transfers 65, 2, (315,) (5,) Transfers-out (36,83) (241,192) (278,22) Contingency Other Outgo TOTAL TRANSFERS/OTHER SOURCES $ 65, $ 163,17 $ (556,192) $ (328,22) Net Change in Fund Balance $ 2,837,173 $ 52,229 $ 1, $ 2,89,42 Beginning Balance, July 1 3,538,661 5,94, ,244 9,676,167 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ 6,375,834 $ 5,956,491 $ 234,244 $ 12,566,57 21

28 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 115 Self-Sustaining TOTAL DISTRICT REVENUE State Apportionment STRS On-Behalf Payments Total State Revenue Local Contract Services Enrollment Facilities Rental Field Trip Revenue Sales Short Courses Other Local Total Local Revenue TOTAL REVENUE Adopted Budget Actual Budget 16/17 16/17 17/18 $ 2,755,1 $ 3,64,881 $ 2,86,9 18,695 3,32 22,247 $ 2,773,696 $ 3,68,21 $ 2,883,147 $ 26, $ 58,638 $ 273,949 1,72, 1,44,251 1,173, 112, 75,675 89,5 38,5 236, , 25, 264,37 223, 8,298,367 8,471,568 8,393,42 $ 1,255,867 $ 1,546,951 $ 1,47,4 $ 13,29,563 $ 14,155,151 $ 13,29,187 EXPENSES Contract Teachers Contract Non-Teachers Other Teachers Other Non-Teachers Total Certificated Salaries Contract Non-instructional Contract Instructional Aides Other Non-instructional Other Instructional Aides Students Total Classified Salaries Total Salaries Total Staff Benefits Total Materials and Supplies Contracted Services Lease of Equipment & Facilities Utilities Other Operating Total Operating Buildings Equipment-New & Replacement Other Capital Outlay Total Capital Outlay TOTAL EXPENSES $ $ $ 344,68 183, , , , ,1 11,968 8,755 13,525 $ 674,595 $ 37,97 $ 57,189 $ 1,565,68 $ 1,179,632 $ 1,519, ,817 99,2 667,558 69,749 $ 2,26,425 $ 2,158,383 $ 2,187,95 $ 2,935,2 $ 2,528,48 $ 2,757,284 $ 799,366 $ 618,77 $ 835,222 $ 56,755 $ 84,158 $ (27,168) $ 2, $ 4,14,57 $ 333,438 3,162 6,11,542 4,416,13 6,216,425 $ 6,13,542 $ 8,893,21 $ 6,216,425 $ $ 6,8 $ 1, 112, , 29, $ 142, $ 119,764 $ 29, $ 1,36,683 $ 12,244,319 $ 1,71,763 Transfers-in Other Sources Intrafund Transfers Transfers-out Contingency Other Outgo $ (36,83) $ 1,266 (81,241) (891,29) $ (5,) (278,22) TOTAL TRANSFERS/OTHER SOURCES $ (36,83) $ (872,183) $ (328,22) Net Change in Fund Balance Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ 2,956,5 $ 1,38,649 $ 2,89,42 8,492,965 8,492,965 9,676, ,554 $ 11,449,14 $ 9,676,167 $ 12,566,57 22

29 RESTRICTED and CATEGORICAL FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 23

30 Foothill-De Anza Community College District Adopted Budget RESTRICTED and CATEGORICAL Fund 121/131 Restricted and Categorical Funds are those resources that come from federal, state or local agencies. For 217/18, we are budgeting approximately $1.29 million in federal revenue. Federal grants include Perkins Career and Technical Education (CTEA), National Science Foundation (NSF), and Asian American Native Pacific Islander (AANAPISI). The majority of the revenue that is received in the Restricted and Categorical Fund originates from the state. For 217/18, we are budgeting approximately $53.4 million from the state for categorical and grant-funded programs. State grants and categorical funds include Student Success and Support, Student Equity, EOPS, CARE, CalWORKs, High Tech Center Training Unit, Instructional Equipment and Library Materials, and Online Education Initiative. For 217/18, we are budgeting approximately $2.7 million in local revenue. The majority of this local revenue is made up of health services fees. New local grants include Mellon Scholars and United Way Bay Area Integrated Services. In general, money received by categorical programs is restricted for a specific purpose. The principal programs in the Restricted and Categorical fund are as follows: Perkins Career and Technical Education Act (CTEA): Federal funds administered by the state for technical education and improvement of career and technical programs. We are projecting to receive $83,16 in 217/18. National Science Foundation: Federal funding for curriculum development in science programs. We currently have two NSF grants, NSF S-STEM and NSF STEMWay, of which the latter has an end date of September 3, 217. NSF S-STEM will continue to be active through the 217/18 fiscal year. We are projecting to receive $278,251 in 217/18. Student Success & Support Program (SSSP), Student Equity, Staff Development, Staff Diversity, Extended Opportunity Programs and Services (EOPS), Cooperative Agencies Resources for Education (CARE), and CalWORKs: These programs target specific populations or services funded by the state. We are projecting a similar level of funding as 216/17. 24

31 Foothill-De Anza Community College District Adopted Budget High Tech Center Training Unit: State funding to provide support for training of instructors of disabled students at community colleges in the state. Instructional Equipment and Library Materials (Block Grant): State funding carried forward from prior years to meet instructional equipment and library materials needs. For 217/18, we are projecting to spend approximately $2, for instructional equipment and library materials. Physical Plant and Instructional Support: The 217/18 Budget Act provides $76.86 million for deferred maintenance, instructional equipment, and specified water conservation projects. These resources allow districts to protect investments previously made in facilities, and to improve students experiences by investing in new instructional equipment. For 217/18, the district will receive $1,759,9 for Physical Plant & Instructional Support, for which no local match is required. Of this, $1,259,9 is budgeted in the Capital Projects Fund and $5, is budgeted in the Restricted and Categorical Fund. Online Education Initiative (OEI): State funding, awarded in partnership with Butte-Glenn Community College District, to support Governor Jerry Brown s groundbreaking Online Education Initiative for the state of California. The goal of the initiative is to increase the number of California students who obtain associate degrees and transfer to four-year universities by dramatically increasing the number of online classes available to community college students and providing those students with comprehensive support services to help them succeed. For the state Online Education Initiative grant, we plan to spend approximately $32.5 million in 217/18. Adult Education Block Grant: The Adult Education Block Grant Program provides adult education funding to county offices of education, school districts, and regional consortia to support Assembly Bill 86 specified programs. The intent of AB 86 is to expand and improve the provision of adult education with incremental investments beginning with fiscal year 215/16. Economic Development: State funding provided for projects to improve career development services locally and regionally. Strong Workforce Program: At the recommendation of the California Community College Board of Governors, the Governor and Legislature approved the Strong Workforce Program, adding a new annual recurring investment of $2 million to spur career technical education (CTE). This was included in the 216 Budget Trailer Bill and chaptered into California Ed Code The purpose is to develop more workforce opportunities to lift low-wage workers into 25

32 Foothill-De Anza Community College District Adopted Budget living-wage jobs, with the goal of creating one million more middle-skill workers. This program is grouped into seven areas targeting student success, career pathways, workforce data and outcomes, curriculum, CTE faculty, regional coordination and funding, and builds upon existing regional partnerships formed in conjunction with the federal Workforce Innovation and Opportunity Act, state Adult Education Block Grant and public school CTE programs. Health Services Fees: Health Services fees are set by the state and we are mandated to provide a fixed level of services. These fees are collected from students and are restricted for the provision of health services for students. Mellon Scholars Grant: Funded by the Andrew W. Mellon Foundation, Foothill-De Anza in partnership with the University of San Francisco, was awarded a four-year $2.145 million grant in 216/17, of which $1.465 million goes to Foothill-De Anza and $679,547 goes to USF. These funds will support selected underserved and underrepresented students, identified as Mellon Scholars, in the study of humanities with the ultimate goal of obtaining a four-year college degree. Students who complete the program will be guaranteed admission to the University of San Francisco and also will meet eligibility requirements for transfer to the University of California and the California State University systems. Grant funds will cover the cost of textbooks, field trips, and paid internships that provide opportunities to apply the knowledge, skills, and abilities gained through study of the humanities. In addition, this grant provides funding for collaborative facultydriven activities that strengthen and expand the impact of humanities programs. USF will take the lead on hosting conferences and workshops that will be free of charge to humanities faculty from community colleges and four-year institutions throughout the greater Bay Area. 26

33 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 121/131 Restricted and Categorical BUDGETS Foothill De Anza Central Total REVENUE College College Services Fund 121/131 WIA $ $ 13,5 $ $ 13,5 Financial Aid Admin. Allowance 8, 2, 28, Career & Tech Education Act (CTEA) 34, ,778 83,16 National Science Foundation (NSF) 278, ,251 Other Federal 6, ,964 14,2 Total Federal Revenue $ 632,869 $ 657,242 $ $ 1,29,111 Student Success & Support Program $ 3,154,796 $ 3,779,561 $ $ 6,934,357 Student Equity 677,662 1,16,494 1,694,156 High Tech Center Training Unit 1,, 1,, Board Financial Assistance Program 357, , ,93 Staff Development 33,17 1,46 8,541 42,64 Staff Diversity 5,675 5,675 38,65 5, EOPS (Parts A & B) 768,694 1,289,999 2,58,693 CARE 51, , ,13 Instructional Equipment Block Grant 2, 5, 7, Online Education Initiative (OEI) 32,47,392 32,47,392 CalWORKs 338,82 338,82 STRS On-Behalf Payments 49,145 8,12 33, ,62 Other State 3,37,56 3,38,798 66,446 7,69,749 Total State Revenue $ 8,668,288 $ 11,742,88 $ 32,788,42 $ 53,199,498 Health Service Fees $ 75, $ 1,225, $ $ 1,975, Other Local 35, 311,12 366,1 712,13 Total Local Revenue $ 785, $ 1,536,12 $ 366,1 $ 2,687,13 TOTAL REVENUE $ 1,86,157 $ 13,936,62 $ 33,154,42 $ 57,176,622 EXPENSES Contract Teachers $ 38,7 $ 38,7 $ $ 77,4 Contract Non-Teachers 1,386,224 1,321, ,343 3,71,845 Other Teachers Other Non-Teachers 468,26 1,49,263 87,512 2,46,35 Total Certificated Salaries $ 1,893,185 $ 2,85,241 $ 451,855 $ 5,195,28 Contract Non-instructional $ 2,98,23 $ 2,526,194 $ 2,296,749 $ 6,921,147 Contract Instructional Aides Other Non-instructional 567,961 1,579, ,148 2,482,352 Other Instructional Aides Students Total Classified Salaries $ 2,666,164 $ 4,15,438 $ 2,631,897 $ 9,43,499 Total Salaries $ 4,559,348 $ 6,955,678 $ 3,83,752 $ 14,598,779 Total Staff Benefits $ 1,567,799 $ 2,215,722 $ 1,5,19 $ 4,788,54 Total Materials and Supplies $ 1,21,453 $ 1,397,649 $ 32,9 $ 2,452,2 Contracted Services $ 67,5 $ 125, $ 24,697,533 $ 24,89,33 Lease of Equipment & Facilities 9,72 9,72 Utilities 14, 14, Other Operating 1,997,693 1,436,962 4,37,61 7,742,256 Total Operating $ 2,65,193 $ 1,666,682 $ 29,5,134 $ 32,737,9 Buildings $ $ $ $ Equipment-New & Replacement 23, ,52 14, 532,37 Other Capital Outlay 399,32 1,114,1 1,513,312 Total Capital Outlay $ 62,557 $ 1,339,62 $ 14, $ 2,45,619 TOTAL EXPENSES $ 9,816,351 $ 13,574,793 $ 33,23,85 $ 56,621,949 Transfers-in $ $ $ $ Other Sources Transfers-out Other Outgo (269,86) (6,283) (87,89) TOTAL TRANSFERS/OTHER SOURCES $ (269,86) $ (6,283) $ $ (87,89) Net Change in Fund Balance $ $ (239,14) $ (76,43) $ (315,417) Beginning Balance, July 1 7,72,329 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ $ (239,14) $ (76,43) $ 7,44,912 27

34 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 121/131 Restricted and Categorical TOTAL DISTRICT REVENUE WIA Financial Aid Admin. Allowance Career & Tech Education Act (CTEA) National Science Foundation (NSF) Other Federal Total Federal Revenue Student Success & Support Program Student Equity High Tech Center Training Unit Board Financial Assistance Program Staff Development Staff Diversity EOPS (Parts A & B) CARE Instructional Equipment Block Grant Online Education Initiative (OEI) CalWORKs STRS On-Behalf Payments Other State Total State Revenue Health Service Fees Other Local Total Local Revenue TOTAL REVENUE EXPENSES Contract Teachers Contract Non-Teachers Other Teachers Other Non-Teachers Total Certificated Salaries Contract Non-instructional Contract Instructional Aides Other Non-instructional Other Instructional Aides Students Total Classified Salaries Total Salaries Total Staff Benefits Total Materials and Supplies Contracted Services Lease of Equipment & Facilities Utilities Other Operating Total Operating Buildings Equipment-New & Replacement Other Capital Outlay Total Capital Outlay TOTAL EXPENSES Transfers-in Other Sources Transfers-out Other Outgo TOTAL TRANSFERS/OTHER SOURCES Net Change in Fund Balance Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 Adopted Budget Actual Budget 16/17 16/17 17/18 $ $ 41,861 $ 13,5 28, 3,1 28, 76, ,142 83,16 354,45 265,93 278, ,873 38,141 14,2 $ 1,411,58 $ 1,311,247 $ 1,29,111 $ 5,421,154 $ 6,18,375 $ 6,934,357 2,95,337 2,272,365 1,694,156 1,, 1,133,556 1,, 933, , ,93 44,956 3,279 42,64 12,936 54,397 5, 2,52,895 2,158,79 2,58, , , ,13 1,, 387,278 7, 13,, 23,286,775 32,47, , , ,82 136, , ,62 3,16,193 5,4,275 7,69,749 $ 29,376,567 $ 42,437,55 $ 53,199,498 $ 1,975, $ 1,86,96 $ 1,975, 653, 39, ,13 $ 2,628, $ 2,251,727 $ 2,687,13 $ 33,415,625 $ 46,,479 $ 57,176,622 $ $ 21,135 $ 77,4 3,348,77 3,753,492 3,71,845 93,816 1,161,975 2,46,35 $ 4,252,586 $ 4,936,62 $ 5,195,28 $ 7,28,444 $ 5,976,716 $ 6,921,147 1,613,131 1,788,973 2,482, ,7 $ 8,821,574 $ 8,31,758 $ 9,43,499 $ 13,74,161 $ 13,247,36 $ 14,598,779 $ 4,144,231 $ 4,79,77 $ 4,788,54 $ 1,74,12 $ 1,69,847 $ 2,452,2 $ 8,11, $ 21,634,3 $ 24,89,33 85, 118,39 9,72 13,186 24,638 14, 4,619,763 2,937,38 7,742,256 $ 12,827,95 $ 24,714,285 $ 32,737,9 $ $ $ 1,34, ,37 1,225,611 19,718 1,513,312 $ 1,225,611 $ 1,144,217 $ 2,45,619 $ 33,12,54 $ 44,795,479 $ 56,621,949 $ 1,88 $ 31,378 $ 8,653 (28,8) (988,5) (946,636) (87,89) $ (888,412) $ (845,45) $ (87,89) $ (484,841) $ 359,595 $ (315,417) 7,36,733 7,36,733 7,72,329 $ 6,875,892 $ 7,72,329 $ 7,44,912 28

35 SPECIAL EDUCATION FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 29

36 Foothill-De Anza Community College District Adopted Budget SPECIAL EDUCATION Fund 122 Special Education is a program mandated by Title V and funded primarily by the state. It provides services for physically, developmentally, or learning disabled students. Services include special classes, interpreters, on-campus assistance, test-taking assistance, computer-aided labs, and priority registration. For the 217/18 Adopted Budget, we anticipate receiving approximately $2.7 million in state revenues for Special Education. Expenses for the Special Education Fund are estimated at $7 million. The district plans to transfer in matching dollars, also known as college effort, from the General Purpose Fund. These funds are necessary to meet the state requirement for receiving state Disabled Student Programs and Services (DSP&S) revenues and serving students with special needs. This match, which helps to balance the fund, is estimated to be approximately $4.1 million for 217/18. 3

37 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 122 Special Education BUDGETS Foothill De Anza Total REVENUE College College Fund 122 Federal Other Federal $ $ $ Total Federal Revenue $ $ $ State Special Education Apportionment $ 1,76,78 $ 1,665,351 $ 2,741,429 Department of Rehabilitation STRS On-Behalf Payments 49,867 11,43 16,271 Total State Revenue $ 1,125,945 $ 1,775,754 $ 2,91,7 Local Other Local $ $ $ Total Local Revenue $ $ $ TOTAL REVENUE $ 1,125,945 $ 1,775,754 $ 2,91,7 EXPENSES Contract Teachers $ 321,962 $ 58,177 $ 92,139 Contract Non-Teachers 474, ,58 1,372,326 Other Teachers 413, ,92 75,358 Other Non-Teachers Total Certificated Salaries $ 1,29,497 $ 1,77,327 $ 2,979,824 Contract Non-instructional $ 32,694 $ 878,855 $ 1,181,548 Contract Instructional Aides 78,941 78,941 Other Non-instructional 71, 8, 151, Other Instructional Aides Students Total Classified Salaries $ 373,694 $ 1,667,795 $ 2,41,489 Total Salaries $ 1,583,19 $ 3,438,123 $ 5,21,313 Total Staff Benefits $ 469,841 $ 1,223,13 $ 1,692,944 Total Materials and Supplies $ 12, $ 3, $ 42, Contracted Services $ $ $ Lease of Equipment & Facilities Utilities Other Operating 45, , ,996 Total Operating $ 45,169 $ 134,827 $ 179,996 Buildings $ $ $ Equipment-New & Replacement Other Capital Outlay 15, 25, 4, Total Capital Outlay $ 15, $ 25, $ 4, TOTAL EXPENSES $ 2,125,2 $ 4,851,53 $ 6,976,253 Transfers-in $ 999,255 $ 3,75,298 $ 4,74,553 Other Sources Transfers-out Contingency Other Outgo TOTAL TRANSFERS/OTHER SOURCES $ 999,255 $ 3,75,298 $ 4,74,553 Net Change in Fund Balance $ $ $ Beginning Balance, July 1 26,364 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ $ $ 26,364 31

38 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 122 Special Education TOTAL DISTRICT REVENUE Federal Other Federal Total Federal Revenue State Special Education Apportionment Department of Rehabilitation STRS On-Behalf Payments Total State Revenue Local Other Local Total Local Revenue TOTAL REVENUE Adopted Budget Actual Budget 16/17 16/17 17/18 $ $ $ $ $ $ $ 2,69,679 $ 2,758,99 $ 2,741, ,681 87,37 16,271 $ 2,744,36 $ 2,845,136 $ 2,91,7 $ $ $ $ $ $ $ 2,744,36 $ 2,845,136 $ 2,91,7 EXPENSES Contract Teachers Contract Non-Teachers Other Teachers Other Non-Teachers Total Certificated Salaries Contract Non-instructional Contract Instructional Aides Other Non-instructional Other Instructional Aides Students Total Classified Salaries Total Salaries Total Staff Benefits Total Materials and Supplies Contracted Services Lease of Equipment & Facilities Utilities Other Operating Total Operating Buildings Equipment-New & Replacement Other Capital Outlay Total Capital Outlay TOTAL EXPENSES $ 928,557 $ 524,972 $ 92,139 1,362,327 1,276,27 1,372,326 68, ,325 75,358 63, ,485 $ 3,34,774 $ 2,691,88 $ 2,979,824 $ 1,142,957 $ 986,71 $ 1,181, ,91 569,574 78, , 297, , 118,726 $ 2,28,858 $ 1,972,657 $ 2,41,489 $ 5,63,632 $ 4,664,465 $ 5,21,313 $ 1,596,94 $ 1,41,62 $ 1,692,944 $ 47,239 $ 51,44 $ 42, $ $ 192,462 $ 3 145,75 61, ,996 $ 145,75 $ 254,584 $ 179,996 $ $ $ 121,96 117,172 22,956 4, $ 117,172 $ 144,915 $ 4, $ 6,969,843 $ 6,525,468 $ 6,976,253 Transfers-in Other Sources Transfers-out Contingency Other Outgo TOTAL TRANSFERS/OTHER SOURCES $ 4,19,383 $ 4,374,834 $ 4,74,553 (73,237) $ 4,19,383 $ 3,671,596 $ 4,74,553 Net Change in Fund Balance Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ (35,99) $ (8,735) $ 35,99 35,99 26,364 $ $ 26,364 $ 26,364 32

39 FEDERAL WORK STUDY FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 33

40 Foothill-De Anza Community College District Adopted Budget FEDERAL WORK STUDY Fund 123 Federal Work Study is a federal program providing financial aid to students in the form of compensation for work performed for on-campus and off-campus work. The district is required to contribute 25% of the total funds compensated to work-study employees. Beginning with the 2/1 year, institutions were required to spend at least 7% of the work-study allocation to pay students performing community service work. 34

41 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 123 Federal Work Study BUDGETS Foothill De Anza Total REVENUE College College Fund 123 Federal Federal Work Study $ 15,959 $ 32,75 $ 471,34 Other Federal TOTAL REVENUE $ 15,959 $ 32,75 $ 471,34 EXPENSES Other Non-Teachers $ $ $ Total Certificated Salaries $ $ $ Other Non-instructional $ $ $ Students-FWS 21, , ,46 Total Classified Salaries $ 21,279 $ 426,767 $ 628,46 Total Staff Benefits $ $ $ Total Materials and Supplies $ $ $ Total Operating $ $ $ Total Capital Outlay $ $ $ TOTAL EXPENSES $ 21,279 $ 426,767 $ 628,46 Transfers-in $ 5,32 $ 16,692 $ 157,12 Other Sources Transfers-out Contingency Other Outgo TOTAL TRANSFERS/OTHER SOURCES $ 5,32 $ 16,692 $ 157,12 Net Change in Fund Balance $ $ $ Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ $ $ 35

42 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 123 Federal Work Study TOTAL DISTRICT REVENUE Federal Federal Work Study Other Federal TOTAL REVENUE Adopted Budget Actual Budget 16/17 16/17 17/18 $ 462,363 $ 55,6 $ 471,34 $ 462,363 $ 55,6 $ 471,34 EXPENSES Other Non-Teachers Total Certificated Salaries Other Non-instructional Students-FWS Total Classified Salaries Total Staff Benefits Total Materials and Supplies Total Operating Total Capital Outlay TOTAL EXPENSES $ $ $ $ $ $ $ $ $ 616, , ,46 $ 616,484 $ 655,973 $ 628,46 $ $ $ $ $ 2,694 $ $ $ 4,258 $ $ $ $ $ 616,484 $ 662,925 $ 628,46 Transfers-in Other Sources Transfers-out Contingency Other Outgo $ 154,121 $ 163,993 (51,128) $ 157,12 TOTAL TRANSFERS/OTHER SOURCES $ 154,121 $ 112,865 $ 157,12 Net Change in Fund Balance Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ $ $ $ $ $ 36

43 PARKING FUND General Purpose Fund 114 Total Unrestricted General Fund Self-Sustaining Fund 115 Restricted and Categorical Fund 121/131 TOTAL GENERAL FUND Special Education Fund 122 Federal Work Study Fund 123 Total Restricted General Fund Debt Service Fund 2 TOTAL DISTRICT Parking Fund 125 Special Revenue Child Development Fund 3 ALL FUNDS Campus Center Use Fees Fund 128 Capital Projects Fund 4 Enterprise Fund 5 Internal Service Fund 6 Student Financial Aid Fund 74, 75 Trust Funds Fund 7 Other Trust (OPEB) Fund 79 37

44 Foothill-De Anza Community College District Adopted Budget PARKING Fund 125 This fund collects all revenues and expenses associated with providing parking services at both campuses. Revenues are derived from sales of parking decals, daily permits, and fees from special events. Expenditures are restricted by state law to road and parking lot maintenance, parking security costs, related operating overhead and public transportation for students and staff. Fees from parking permits are governed by the state Education Code section We are projecting an excess of operating expenses over revenue of $47,375, which will be covered, as in prior years, by a transfer in from the General Purpose Fund to allow the Parking Fund to break even for the year. There is no fund balance in the Parking Fund at this moment. Unlike the health fee, the parking fee does not rise automatically with the Consumer Price Index. This results in continued reductions to security services for parking and virtually no dollars available for parking lot maintenance. 38

45 FOOTHILL-DE ANZA COMMUNITY COLLEGE DISTRICT Fund 125 Parking BUDGETS Adopted Budget Actual Budget REVENUE 16/17 16/17 17/18 State Other State $ $ $ Total State Revenue $ $ $ Local Decals $ 1,84,245 $ 1,263,617 $ 1,263,78 Daily Permits 731, ,63 715,743 Special Events Parking 34,52 265, ,46 Other Local Revenue 5,949 Total Local Revenue $ 2,156,89 $ 2,279,792 $ 2,248,227 TOTAL REVENUE $ 2,156,89 $ 2,279,792 $ 2,248,227 EXPENSES Contract Teachers $ $ $ Contract Non-teachers Other Teachers Other Non-teachers Total Certificated Salaries $ $ $ Contract Non-instructional $ 688,616 $ 542,42 $ 716,277 Contract Instructional Aides Other Non-instructional 27,1 322, ,756 Other Instructional Aides Students 84,787 Total Classified Salaries $ 958,616 $ 949,666 $ 1,14,33 Total Salaries $ 958,616 $ 949,666 $ 1,14,33 Total Staff Benefits $ 29,24 $ 246,739 $ 312,72 Total Materials and Supplies $ $ $ Contracted Services $ $ 146,73 $ Lease of Equipment & Facilities Utilities Other Operating 143,72 5,13 27, Total Operating $ 143,72 $ 196,833 $ 27, Site Improvement $ $ $ Buildings Equipment-New & Replacement Other Capital Outlay Total Capital Outlay $ $ $ TOTAL EXPENSES $ 1,392,36 $ 1,393,238 $ 1,722,735 Transfers-in $ 232,139 $ 19,314 $ 47,375 Other Sources Transfers-out (995,867) (995,867) (995,867) Contingency Other Outgo TOTAL TRANSFERS/OTHER SOURCES $ (763,729) $ (886,554) $ (525,492) Net Change in Fund Balance $ $ $ Beginning Balance, July 1 Adjustments to Beginning Balance NET FUND BALANCE, June 3 $ $ $ 39