2012/2013 TENTATIVE BUDGET

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2 212/213 Presented to the Board of Trustees June 12, 212 Doug Smith, Vice Chancellor, Administrative Services Peter Fitzsimmons, Director of Fiscal Services Anthony Oum, Assistant Director of Fiscal Services Prepared in collaboration with Fiscal Services Staff

3 BOARD OF TRUSTEES AND ADMINISTRATIVE OFFICERS BOARD OF TRUSTEES Maria Fuentes, President Richard K. Tanaka, Vice President Mayra Cruz Balbir S. Dhillon Jeffrey Lease Ron Lind Randy Okamura ADMINISTRATIVE OFFICERS Rita Cepeda, Chancellor Doug Smith, Vice Chancellor, Administrative Services Kim Garcia, Vice Chancellor, Human Resources Henry Yong, President, Evergreen Valley College Barbara Kavalier, President, San Jose City College

4 TABLE OF CONTENTS I. Transmittal Memo 1 II. General Funds 4 A. Unrestricted General Fund 1 7 B. Parking Fund 11 4 C. Apprenticeship Fund D. ARRA Fund E. Facility Rental Fund F. Workforce Institute Fund G. Categoricals & Grants Fund 17 5 H. Health Fees Fund 18 6 III. Capital/Bond Project Funds 63 A. GO Bond Measure G - 24 Fund B. Capital Projects Fund 36 7 C. GO Bond Measure G 21 Series A Fund D. GO Bond Measure G 21 Series B Fund E. GO Bond Measure G 21 Series C Fund IV. Special Revenue Funds 91 A. Cafeteria Fund 7 92 B. Child Development Fund C. Bookstore 95 V. Internal Service Fund 96 A. Self-Insurance Fund VI. Fiduciary Fund 98 A. Financial Aid Fund VII. OPEB-Related Funds 12 A. OPEB Bond Flow Chart 13 B. OPEB Trust Fund C. Retirement Fund D. Long-Term OPEB Debt Fund VIII. Long-Term Debt Funds A. GO Bond Measure I Fund B. GO Bond Measure G-24 Fund C. GO Bond Measure G-21 Fund IX. Appendices A. Budget Assumptions 11 B. Recap of Fund Balances 113 C. 1 Cost Analysis of Salaries & Benefits 114 D. One-Day Cost Analysis of Salaries & Benefits 115 E. Apportionment Analysis 116

5 June 12, 212 To: Dr. Rita Cepeda, Chancellor Honorable Board of Trustees From: Doug Smith, Interim Vice Chancellor of Administrative Services Introduction Attached please find the Fiscal Year Tentative Budget. The approval of this budget by the Board of Trustees provides the District spending authority effective July 1, 212 while waiting for the State Budget Act to pass, likely in July, and adoption of the District s Final Budget at the September 11, 212 Board Meeting. The Tentative Budget reflects all board actions through May 8, 212 and planning assumptions as approved by the District Budget Committee Fiscal Year Based on projections for the Fiscal Year, the District is expected to finish with an approximate 7.45 Ending Fund Balance. During the Fiscal Year, the District experienced a $4.3 million workload reduction, mid-year cuts of $1.4 million, and a projected apportionment deficit of $1.3 million. The organization made corresponding spending reductions of nearly $4.3 million and the balance of $2.7 million will be a reduction to the District s reserves. Overall, the District is projected to finish with a $5.7 million Ending Fund Balance, within the 7 standard established by the Board of Trustees. When the books close in August, end-of-year adjustments will be made and final year-end numbers will become known. Recent trends have been to experience an uptick in the final budget actuals at the end of the year. These final actuals will become the beginning fund balance when the Fiscal Year Final Budget is presented to the Trustees for adoption in September. This year, as a result of the State budget shortfall and fluctuating State budget deficit, the year-end status remains more uncertain than ever. As the books close for Fiscal Year , the District experiences budget variances associated with apportionment revenue and line item expenditures. Typically many line item budgets have allocations that are slightly greater than actual spending activity projections. 1

6 FY Tentative Budget June 12, 212 Page Two of Three When this occurs the District experiences a positive year-end variance. On the revenue side, the majority of the uncertainty is related to apportionment funding and how the property tax collections and redevelopment agency resource allocations are finalized State-wide. For the Community College System, there are discussions underway and a proposal by the Governor to redirect up to $116 million in property tax dollars away from Community Colleges to the State s General Fund with a corresponding backfill of redevelopment agency dollars. The uncertainty associated with this relates to the Legislative Analyst s Office concerns that the redevelopment revenue is overstated and has advised that districts anticipate potential additional cuts in the event the Legislature accepts the Governor s proposal and redevelopment revenue does not materialize. Currently, there is extensive lobbying underway at the State level to only redirect property tax dollars at the same level of redevelopment dollars actually realized. If this occurs, the District should not expect to experience a further revenue loss. Thus as the books close for the Fiscal Year, the District should remain near the projected year-end balance of 7.45, but this figure is changeable, remains uncertain, and won t be finalized until mid-august Fiscal Year The Fiscal Year is the fourth consecutive year in which expenditures have been cut and student enrollment apportionment has been reduced while the cost of goods and services rise. This has put intense pressure on the District s already extraordinarily stressed budget. To address these projected shortfalls and to maintain the 7 fund balance standard, the District implemented budget rebalancing strategies resulting in $2.8 million in projected savings and anticipate another $2.2 million in projected savings in costs associated with employee benefits. While these strategies and adjustments helped the District to achieve a balanced budget in Fiscal Year , many are one-time solutions that will need to be reassessed as the organization prepares for the Fiscal Year. A major assumption used in building the Fiscal Year Tentative Budget is that the Governor s Tax Measure on the November ballot passes. If it does pass, the effect will be no additional revenues to the District, but the avoidance of an estimated $4.1 million loss in student enrollment apportionment funding. Should the Tax Measure fail, current projections are that the District will become the fifth Basic Aid district in the California Community College System, with local student fees and property taxes backfilling this $4.1M loss with approximately $2.4 million in replacement funds for an estimated net loss of no greater than $1.7 million. This assumes that student enrollment fee revenue will increase at a level corresponding with the $1 per unit fee increase and local property tax revenues will remain unchanged from the level. By becoming Basic Aid, the District effectively becomes independent of the State Apportionment calculations. The State Apportionment would become the District s funding floor, and actual revenue entitlement funding would be the sum of local enrollment fees and local property taxes collected. Consistent with the Fiscal Year proposal by the Governor to redirect up to $116 million of redevelopment dollars to property tax dollars, the Governor has again proposed for a redirection of $341 million in property tax dollars away from Community Colleges to the State s General Fund assuming a corresponding backfill in redevelopment agency dollars. As in this fiscal year, independent observers believe this number is unrealistic and far too high thus creating up to a 7.3 deficit factor risk for the Community College District System. For San Jose/Evergreen this would equate to approximately $4.7 million in additional cuts, but again under this 2

7 FY Tentative Budget June 12, 212 Page Three of Three scenario the District is expected to cross into Basic Aid status and be held entirely harmless from this event. At this time, the best estimates of the proportionate share of the total downside risk if the Tax Initiative fails and redevelopment agency dollars are not realized is in excess of $8 million, but due to the District s potential Basic Aid status it is believed that the District s total risk to be approximately $1.7 million. In summary, the District s Tentative Budget for the Fiscal Year is balanced, assumes that the Tax Initiative passes, poses an approximate $1.7 million risk if it doesn t, and as presented projects an ending fund balance of $5.9 million representing 7.82 of total expenditures Outlook Much is dependent upon what happens with the Tax Initiative in November. Should it pass the District is anticipating 4 student enrollment workload restoration (growth) funding in the Fiscal Year, representing approximately $2.5 million and funding for 55 full time equivalent students. Should it fail, the District should continue in a Basic Aid status with total apportionment wholly dependent on student fee revenue and property tax collections with property taxes projected to increase by 1 in the Fiscal Year. On the expenditure side, many of the rebalancing strategies incorporated to balance the budget in Fiscal Year were one-time in nature and thus will need to be reconsidered with new strategies beginning in the Fiscal Year. These total approximately $2.4 million. In Fiscal Year , the District s general fund support for the OPEB debt service increases by approximately $1.1 million. As costs go up it is likely the District will again experience premium increases in both statutory and health benefit rates. Overall, the budget outlook for Fiscal Year and beyond remains very uncertain and very dependent on the outcome of the November Tax Initiative, the pending nature of the District s Basic Aid status, and the overall status of the State Budget and its approach to funding California Community Colleges. As described, under any of these circumstances, the District will be carrying forward an infrastructure imbalance in the Fiscal Year that will need to be addressed with planning and rebalancing strategies to maintain a balanced budget and a 7 Unrestricted General Fund reserve. Summary The Fiscal Year Tentative Budget is balanced, has been reviewed by the District Budget Committee, maintains a 7 ending fund balance, and is being presented to the Board of Trustees for approval. 3

8 GENERAL FUNDS

9 GENERAL FUND 1 UNRESTRICTED The Unrestricted General fund provides the resources necessary to sustain the day-to-day activities of the colleges and the District and pays for most administrative and operating expenditures district-wide. Revenues The FY Tentative Budget assumes a slight decrease in revenues of $361,364 from the FY Revised Budget primarily attributed to a reduction of $1.2M in anticipated state revenues, which is partially offset by $.9M in an anticipated increase in local revenues. Additionally, the FY Tentative Budget assumes a 1 deficit factor valued at $71,813 to mitigate the volatility of State revenue streams. Expenditures The FY Tentative Budget reflects a 3 reduction in expenditures from the FY Revised Budget. The assumption includes a 6 increase in district-wide expenditures to reflect the OPEB debt service requirement, a change to District Office expenditures (the District Office s savings were offset by the increase in the budget to accommodate the anticipated Board election expenses and the anticipated contract for strategic technology infrastructure services), a 3 reduction in expenditures at San Jose City College, and a 5 reduction in expenditures at Evergreen Valley College. These reductions are primarily in salaries and benefits as a result of defunding vacant positions for FY and lower than anticipated health and welfare costs. Reserve The anticipated reserve for FY is projected to be 7.45 and the reserve for FY is estimated at 7.82, which is slightly above the 7 threshold established by the Board of Trustees due to multiple budget-balancing strategies. The FY Tentative Budget assumes that the ballot initiative to increase sales tax and personal income tax for individuals earning $25, or more passes in November 212. The estimated ending fund balance is fragile because if realized revenues between now and June 3, 213 are lower than projections and/or actual expenditures are higher than projected and/or if the tax measure does not pass in November 212, the District runs the risk of not meeting the 7 reserve policy without mitigation. Furthermore, many of the budget-balancing strategies employed for FY are one-time in nature and will sunset on June 3, 213, which will require additional actions to balance FY and future years. 4

10 GENERAL FUNDS RESTRICTED Parking Fund 11 The Parking Fund was augmented by the Unrestricted General Fund to support operations by $41,148 in FY The FY rd Quarter Budget Report anticipated an augmentation of $99,179 in FY On April 1, 212, the Board of Trustees authorized an increase to parking permits and daily parking fees to eliminate the reliance of the Unrestricted General Fund. As a result of this action, the Parking Fund is projected to have an ending fund balance of $58,75 on June 3, 213. Facility Rental Auxiliary Fund 15 The facilities rental auxiliary fund was established in FY to track facilities rental fees received by the colleges and to track corresponding costs associated with rental activities. Activity within this fund is limited to facilities rental activities; however, fund balances may be transferred to other funds to support shortfalls or other expenditures. San Jose City College is anticipating transferring $41,96 and $76,697 to the Unrestricted General Fund in FY and FY , respectively. Evergreen Valley College is anticipating transferring $11,66 and 55,95 to the Unrestricted General Fund in FY and FY , respectively. Workforce Institute Fund 16 The Workforce Institute made a contribution of $275, to the Unrestricted General Fund in FY29-21 and $411, in FY Beginning in FY , the District and the Workforce Institute agreed that the Workforce Institute would annually transfer 15 of its operating profit (defined as annual revenues in excess of annual expenditures) to the District, which is anticipated to be $67,31 in FY and $ in FY Categorical and Grant Fund 17 The estimated transfer out from the Unrestricted General Fund to support State categorical programs is anticipated to be $562,93 in FY and $54,58 in FY This is a modest decrease from FY21-211, when $695,556 was used to augment the programs. For a breakdown of the programs that are anticipated to receive supplemental funding, please see page 55. Categorical Flexibility For categorical programs in the flexibility category, funding allocations for each district are set at the same amount received by the District in FY28-29, less the FY29-21 reduction. This allocation methodology, as well as the flexibility, is locked in through FY As part of the FY State Budget, the Governor has extended this flexibility for an additional two years through June 215. For FY , San Jose City College has elected to exercise this flexibility by transferring $34,38 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS). For FY , San Jose City College has elected to extend this flexibility by transferring $46,979 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS). The District has in the past elected to transfer $3, from the PT Faculty Parity Pay Categorical Program and move $15, to EOPS and $15, to DSPS. Total PT Parity Pay was not affected by this change. These transfers trigger overall categorical flexibility per ABX4.2. 5

11 Student Health Fees Fund 18 The Student Health Fee Fund was augmented by the Unrestricted General Fund to support operations at Evergreen Valley College by $14,83 in FY and was augmented by MAA Funds to support operations at San Jose City College by $25,82 in FY Both campuses responded by reducing the expenditure budget for FY On February 14, 212, the Board of Trustees authorized an increase to the student health fee by $1 (from $17 to $18 per semester) based upon the Implicit Price Deflator Index. As a result of these actions, the Student Health Fee fund is projected to have an ending fund balance of $4,86 in FY and $27,289 in FY , respectively (which has been budgeted in contingency in the FY Tentative Budget). 6

12 FY Tentative Budget General Fund Three Year Projections 1 GENERAL FUND Consolidated FY Beginning Fund Balance, July 1st 8,53,688 FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH $ $ 5,744,789 $ (2,758,899) 32 $ 5,897,452 $ 152,663 3 $ 4,118,1 $ (1,779,442) 3 INCOME 481 Federal Revenue $ $ $ $ $ $ $ 486 State Revenue 4,396,48 4,229,7 (167,338) 4 5,915,15 1,685, ,59,114 1,144, Local Revenue 69,63,357 71,44,434 1,414, ,393,63 349,169 72,885,988 1,492, Other Financing Sources 375, ,784 (93,99) ,443 (4,341) 2 274,943 (2,5) 1 EXPENDITURES TOTAL RESOURCES $ 82,96,146 $ 81,3,77 $ (1,66,69) 2 $ 83,483,513 $ 2,183,436 3 $ 84,338,55 $ 854,542 1 Certificated Salaries $ 18,94,992 $ 19,187,57 $ 246,65 1 $ 19,698,685 $ 511,628 3 $ 19,875,973 $ 177,288 1 Certificated Salaries MSC 3,142,69 3,3,56 (139,13) 4 3,136,67 133,11 4 3,164,291 28,224 1 Certificated Salaries Adjunct 13,66,529 11,379,826 (2,28,73) 17 11,835,19 455, ,38,42 473,41 4 Classified Salaries 11,174,852 11,314, , ,51, , ,591,415 8,576 1 Classified Salaries MSC 2,156,786 2,382, , ,564, ,42 8 2,582,275 17,951 1 Classified Hourly/Temp 852, ,97 (121,448) ,97 731,97 Classified OT 116,728 29,712 (87,16) 75 29,712 29,712 53X Employee Benefits Statutory 7,669,419 7,16,585 (562,834) 7 7,43,8 323, ,52,885 9, Employee Benefits H&W 9,53,21 9,139,898 (363,312) 4 1,23,241 1,9, ,16, , H&W* 6 Days for Laid Off Employees 145,93 (145,93) 1 54 Supplies and Materials 692, , , , , Other Operating Exp and Serv 8,34,565 8,533,13 498, ,411,7 (121,43) 1 8,463,751 52, Capital Outlay 186,58 43,329 (143,251) 77 43,329 43, Other Outgo 885,693 1,572,63 686, ,764,947 1,192, ,765,947 1, TOTAL REQUIREMENTS $ 77,161,357 $ 75,42,625 $ (1,758,732) 2 $ 79,365,53 $ 3,962,878 5 $ 81,163,63 $ 1,798,1 2 Estimated Ending Fund Balance, June 3th $ 5,744,789 $ 5,897,452 $ 152,663 3 $ 4,118,1 $ (1,779,442) 3 $ 3,174,452 $ (943,558) 23 7

13 FY Tentative Budget General Fund Three Year Projections 1 GENERAL FUND Districtwide FY FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH INCOME 481 Federal Revenue $ $ $ $ $ $ $ 486 State Revenue 4,396,48 4,229,7 (167,338) 4 5,915,15 1,685, ,59,114 1,144, Local Revenue 63,882,861 64,48, ,751 64,173,77 125,158 65,433,184 1,259, Other Financing Sources 188, ,766 (75,463) 4 112, ,766 EXPENDITURES TOTAL RESOURCES $ 68,467,498 $ 68,39,448 $ (77,5) $ 7,21,551 $ 1,811,13 3 $ 72,65,64 $ 2,43,513 3 Classified Salaries** Vacation Payout $ 248,863 $ 2, $ (48,863) 2 $ 21,4 $ 1,4 1 $ 22,81 $ 1, X Employee Benefits SERP 181,7 181,7 181,7 181,7 534 H&W* 6 Days for Laid Off Employees 145,93 (145,93) 1 54 Supplies and Materials 39,569 39,3 (269) 1 39,3 39,3 55 Other Operating Exp and Serv 5,463,119 5,568,824 15,75 2 5,57,884 2,6 5,572,935 2,51 57 Other Outgo 99,179 88,75 79, ,95,542 1,141, ,951,542 1, TOTAL REQUIREMENTS $ 6,177,523 $ 6,798,529 $ 621,6 1 $ 7,943,826 $ 1,145, $ 7,948,287 $ 4,461 8

14 FY Tentative Budget General Fund Three Year Projections 1 GENERAL FUND District Office FY FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH INCOME 481 Federal Revenue $ $ $ $ $ $ $ 486 State Revenue 488 Local Revenue 489 Other Financing Sources EXPENDITURES TOTAL RESOURCES $ $ $ $ $ $ $ Certificated Salaries MSC $ 67,99 $ 51,736 $ (16,173) 17 $ 56,252 $ 4,516 1 $ 51,88 $ 4,556 1 Classified Salaries 3,314,61 3,336,942 22, ,396,889 59, ,42,667 23,778 1 Classified Salaries MSC 1,42,99 1,614,15 211, ,719,571 15, ,731,68 12,37 1 Classified Hourly/Temp 463,11 177,52 (285,491) ,52 177,52 Classified OT 26,494 25,535 (959) 4 25,535 25,535 53X Employee Benefits Statutory 1,211,5 1,227,27 15,77 1 1,296,66 68, ,34,826 8, Employee Benefits H&W 1,565,13 1,559,956 (5,57) 1,748,24 188, ,898,64 149, Supplies and Materials 133, ,6 21, ,6 154,6 55 Other Operating Exp and Serv 1,138,73 1,513, , ,461,194 (52,49) 3 1,511,194 5, 3 56 Capital Outlay 3,35 7, 3, , 7, TOTAL REQUIREMENTS $ 9,866,418 $ 1,118,33 $ 251,912 3 $ 1,492,867 $ 374,537 4 $ 1,741,822 $ 248,

15 FY Tentative Budget General Fund Three Year Projections 1 GENERAL FUND San Jose City College FY FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH INCOME 481 Federal Revenue $ $ $ $ $ $ $ 486 State Revenue 488 Local Revenue 3,243,692 3,914,261 67, ,32,35 118,44 3 4,155,7 122, Other Financing Sources 68,92 94,178 25, ,75 (21,473) 23 71,216 (1,489) 2 EXPENDITURES TOTAL RESOURCES $ 3,312,612 $ 4,8,439 $ 695, $ 4,15,1 $ 96,571 2 $ 4,226,286 $ 121,276 3 Certificated Salaries $ 9,674,861 $ 9,651,383 $ (23,478) $ 9,86,34 $ 154,651 2 $ 9,894,288 $ 88,254 1 Certificated Salaries MSC 1,181,181 1,226,52 45, ,237,541 11,39 1 1,248,679 11,138 1 Certificated Salaries Adjunct 7,191,694 6,142,484 (1,49,21) 15 6,388, , ,643, ,527 4 Classified Salaries 3,411,713 3,549, , ,574,53 24, ,599,525 25,22 1 Classified Salaries MSC 271, ,631 2, ,79 73, ,218 2,428 1 Classified Hourly/Temp 243, ,21 141, ,21 385,21 Classified OT 42, 497 (41,53) X Employee Benefits Statutory 3,113,346 2,847,651 (265,695) 9 2,94,278 92, ,982,88 41, Employee Benefits H&W 3,85,323 3,669,781 (18,542) 5 4,64,46 394, ,412, , Supplies and Materials 34, , , , , Other Operating Exp and Serv 372, ,432 46, ,432 (71,) , Capital Outlay 156,12 24,596 (131,416) 84 24,596 24, Other Outgo 437, ,58 (14,917) 3 471,888 48, ,888 TOTAL REQUIREMENTS $ 3,286,633 $ 29,168,244 $ (1,118,389) 4 $ 3,142,722 $ 974,478 3 $ 3,915,222 $ 772,

16 FY Tentative Budget General Fund Three Year Projections 1 GENERAL FUND Evergreen Valley College FY FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH FY PRIOR YEAR GROWTH INCOME 481 Federal Revenue $ $ $ $ $ $ $ 486 State Revenue 488 Local Revenue 2,53,84 3,81, , ,187,528 15, ,297,734 11, Other Financing Sources 118,544 74,84 (43,74) 37 91,972 17, ,961 (1,11) 1 EXPENDITURES TOTAL RESOURCES $ 2,622,348 $ 3,156,41 $ 534,53 2 $ 3,279,5 $ 123,99 4 $ 3,388,695 $ 19,195 3 Certificated Salaries $ 9,266,131 $ 9,535,674 $ 269,543 3 $ 9,892,651 $ 356,977 4 $ 9,981,685 $ 89,34 1 Certificated Salaries MSC 1,352,979 1,274,818 (78,161) 6 1,392, , ,44,84 12,53 1 Certificated Salaries Adjunct 6,468,835 5,237,342 (1,231,493) 19 5,446,836 29, ,664,79 217,873 4 Classified Salaries 4,199,666 4,227,918 28, ,338,47 11, ,368,413 3,366 1 Classified Salaries MSC 482, ,51 11, ,963 3, ,449 3,486 1 Classified Hourly/Temp 146,15 168,376 22, , ,376 Classified OT 48,234 3,68 (44,554) 92 3,68 3,68 53X Employee Benefits Statutory 3,162,873 2,85,27 (312,846) 1 3,11, , ,52,271 4, Employee Benefits H&W 4,87,874 3,91,161 (177,713) 4 4,417,595 57, ,796, , Supplies and Materials 178, ,262 52, , , Other Operating Exp and Serv 1,6,79 1,31,19 (29,519) 3 1,31,19 1,31,19 56 Capital Outlay 27,218 11,733 (15,485) 57 11,733 11, Other Outgo 348,539 34,84 (7,699) 2 342,517 1, ,517 TOTAL REQUIREMENTS $ 3,83,783 $ 29,317,522 $ (1,513,261) 5 $ 3,786,88 $ 1,468,566 5 $ 31,558,272 $ 772,

17 FY Tentative Budget General Fund Revenue 1 GENERAL FUND Consolidated FY FY Beginning Fund Balance, July 1st $ 4,967,311 $ 8,53,688 $ 8,53,688 $ 8,53,688 $ 5,744,789 $ (2,758,899) 32 INCOME 481 Federal Revenue 481 Federal Revenue $ $ $ $ $ $ 486 State Revenue GA Apportionment $ 8,78,526 $ 2,862,195 $ 2,862,195 $ 1,663,43 $ 1,227,421 $ (1,634,774) Secured Homeowners Exempt 493, , ,555 48, 48, (13,555) Other State Income 312, , , , , Mandated Cost Reimbursement 457, ,42 389, State Lottery 1,563,54 1,642,329 1,642,329 1,745,969 1,625,598 (16,731) State Reimb Costs 191, , , , ,794 5, Other State Income 1,5 486 State Revenue $ 11,799,785 $ 5,5,31 $ 5,5,31 $ 4,396,48 $ 4,229,7 $ (1,27,961) Local Revenue Secured Property Tax Revenues $ 56,519,871 $ 57,178,285 $ 57,178,285 $ 56,352,775 $ 56,352,775 $ (825,51) Supplemental Secured Prop. Tax 341,93 788, 788, 788, Unsecured Roll Property Taxes 4,96,867 5,, 5,, 5,31, 5,31, 31, Contract Classes & Premiums Other Funds 139,11 212,55 212,55 212,55 212, Property Rental 218, , ,831 22,86 22,86 1, Interest 164, , 165, 115, 115, (5,) Instructional Materials Fees 142,649 91,45 91,45 72,46 7,825 (2,58) Enrollment Fees Intl Students 559, , , ,95 416,95 (142,64) Enrollment Fees Residents 3,928,736 4,993,769 4,993,769 4,375,28 5,6,266 66, Use of Facilities 44, 44, 44, 44, 44, Enrollment Fees Non Residents 494, , , , , , Other Local Income 1,55,596 1,14,356 1,167,724 1,44,91 1,564, , Returned Checks Local Revenue $ 68,571,176 $ 7,98,66 $ 7,125,974 $ 69,63,357 $ 71,44,434 $ 918,

18 FY Tentative Budget General Fund Revenue 1 GENERAL FUND Consolidated FY FY Other Financing Sources Sale Of Equipment $ 15,42 $ 1, $ 1, $ 6, $ 6, $ (4,) Sale Of Waste Materials 1,15 1, 1, 7,3 7,3 (2,7) Interfund Trans In (Indirect Cost) 2,8 52,114 36,416 34, Interfund Transfers In (1 fr 15) 38, ,37 168,37 143, ,62 (35,75) Interfund Trans In (1 fr 16) 411, ,31 (794) Interfund Trans in (1 fr 37) (627) Interfund Trans In (1 fr 17) 94,582 99,466 99,466 99,466 99, Other Financing Sources $ 568,775 $ 288,567 $ 29,647 $ 375,693 $ 281,784 $ (8,863) 3 TOTAL RESOURCES $ 85,97,47 $ 84,39,892 $ 84,42,34 $ 82,96,146 $ 81,3,77 $ (3,12,263) 4 13

19 FY Tentative Budget General Fund Revenue 1 GENERAL FUND Districtwide FY FY INCOME 481 Federal Revenue 481 Federal Revenue $ $ $ $ $ $ 486 State Revenue GA Apportionment $ 8,78,526 $ 2,862,195 $ 2,862,195 $ 1,663,43 $ 1,227,421 $ (1,634,774) Secured Homeowners Exempt 493, , ,555 48, 48, (13,555) Other State Income 312, , , , , Mandated Cost Reimbursement 457, ,42 389, State Lottery 1,563,54 1,642,329 1,642,329 1,745,969 1,625,598 (16,731) State Reimb Costs 191, , , , ,794 5, State Revenue $ 11,798,285 $ 5,5,31 $ 5,5,31 $ 4,396,48 $ 4,229,7 $ (1,27,961) Local Revenue Secured Property Tax Revenues $ 56,519,871 $ 57,178,285 $ 57,178,285 $ 56,352,775 $ 56,352,775 $ (825,51) Supplemental Secured Prop. Tax 341,93 788, 788, 788, Unsecured Roll Property Taxes 4,96,867 5,, 5,, 5,31, 5,31, 31, Contract Classes & Premiums Other Funds 139,11 212,55 212,55 212,55 212, Property Rental 218, , ,831 22,86 22,86 1, Interest 164, , 165, 115, 115, (5,) Use of Facilities 44, 44, 44, 44, 44, 4889 Other Local Income 812,19 782, ,226 1,118,73 1,284,481 52, Returned Checks Local Revenue $ 63,21,894 $ 63,6,892 $ 63,6,892 $ 63,882,861 $ 64,48,612 $ 447, Other Financing Sources Sale Of Equipment $ 15,42 $ 1, $ 1, $ 6, $ 6, $ (4,) Sale Of Waste Materials 1,15 1, 1, 7,3 7,3 (2,7) Interfund Trans In (Indirect Cost) 8, Interfund Trans In (1 fr 16) 411, ,31 (794) Interfund Trans in (1 fr 37) (627) Interfund Trans In (1 fr 17) 94,582 99,466 99,466 99,466 99, Other Financing Sources $ 53,48 $ 12,26 $ 12,26 $ 188,229 $ 112,766 $ (7,494) 6 TOTAL RESOURCES $ 75,53,659 $ 69,221,183 $ 69,221,183 $ 68,467,498 $ 68,39,448 $ (83,735) 1 14

20 FY Tentative Budget General Fund Revenue 1 GENERAL FUND San Jose City College FY FY INCOME 481 Federal Revenue 481 Federal Revenue $ $ $ $ $ $ 486 State Revenue Other State Income $ 1,5 $ $ $ $ $ 486 State Revenue $ 1,5 $ $ $ $ $ 488 Local Revenue 4887 Instructional Materials Fees $ 55,714 $ 56,35 $ 56,35 $ 56,616 $ 55,7 $ (65) Enrollment Fees Intl Students 375, , , , ,332 (122,915) Enrollment Fees Residents 2,79,73 2,581,696 2,581,696 2,35,542 2,951,94 369, Enrollment Fees Non Residents 388, , , , ,285 87, Other Local Income 179, , , , ,85 (85,19) Local Revenue $ 3,79,179 $ 3,665,778 $ 3,665,778 $ 3,243,692 $ 3,914,261 $ 248, Other Financing Sources Interfund Trans In (Indirect Cost) $ $ $ $ 27,14 $ 17,481 $ 17, Interfund Transfers In 114, ,881 41,96 76,697 (38,184) Other Financing Sources $ $ 114,881 $ 114,881 $ 68,92 $ 94,178 $ (2,73) 18 TOTAL RESOURCES $ 3,8,679 $ 3,78,659 $ 3,78,659 $ 3,312,612 $ 4,8,439 $ 227,

21 FY Tentative Budget General Fund Revenue 1 GENERAL FUND Evergreen Valley College FY FY INCOME 481 Federal Revenue 481 Federal Revenues $ $ $ $ $ $ 486 State Revenue 486 State Revenue $ $ $ $ $ $ 488 Local Revenue 4887 Instructional Materials Fees $ 86,935 $ 35,1 $ 35,1 $ 15,43 $ 15,125 $ (19,975) Enrollment Fees Intl Students 184, , , , ,573 (19,725) Enrollment Fees Residents 1,849,33 2,412,73 2,412,73 2,69,666 2,649, , Enrollment Fees Non Residents 16,24 16,24 16,24 151, ,691 45, Other Local Income 63,633 94, ,629 12,444 11, (2,629) Local Revenue $ 2,29,13 $ 2,831,936 $ 2,859,34 $ 2,53,84 $ 3,81,561 $ 222, Other Financing Sources Interfund Trans In (Indirect Cost) $ $ $ 2,8 $ 16,938 $ 18,935 $ 16, Interfund Transfers In (1 fr 15) 38,295 53,426 53,426 11,66 55,95 2, Other Financing Sources $ 38,295 $ 53,426 $ 55,56 $ 118,544 $ 74,84 $ 19, TOTAL RESOURCES $ 2,328,398 $ 2,885,362 $ 2,914,81 $ 2,622,348 $ 3,156,41 $ 241,

22 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Consolidated 51 Academic Salaries FY FY Certificated Salaries $ 19,1,829 $ 19,783,571 $ 19,795,37 $ 18,94,992 $ 19,187,57 $ (67,98) 3 Certificated Salaries MSC 2,847,32 3,172,228 3,223,755 3,142,69 3,3,56 (22,699) 7 Certificated Salaries Adjunct 13,938,765 11,776,988 11,715,812 13,66,529 11,379,826 (335,986) 3 52 Classified Salaries TOTAL ACADEMIC SALARIES $ 35,796,896 $ 34,732,787 $ 34,734,64 $ 35,743,59 $ 33,569,939 $ (1,164,665) 3 Classified Salaries $ 11,839,767 $ 11,586,324 $ 11,592,671 $ 11,174,852 $ 11,314,515 $ (278,156) 2 Classified Salaries MSC 2,32,487 2,414,85 2,342,865 2,156,786 2,382,282 39,417 2 Classified Hourly/Temp 1,17, ,17 768,58 852, ,97 (36,961) 5 Classified OT 65,432 45,35 48,35 116,728 29,712 (18,593) Employee Benefits TOTAL CLASSIFIED SALARIES $ 15,378,58 $ 14,782,731 $ 14,751,899 $ 14,3,911 $ 14,457,66 $ (294,293) 2 53X Employee Benefits Statutory $ 7,235,788 $ 7,268,65 $ 7,296,198 $ 7,669,419 $ 7,16,585 $ (189,613) Employee Benefits H&W 8,972,546 9,991,562 9,994,29 9,53,21 9,139,898 (854,311) H&W* 6 Days for Laid Off Employees 145,93 145,93 145,93 (145,93) Instructional Supplies TOTAL EMPLOYEE BENEFITS $ 16,28,334 $ 17,45,35 $ 17,435,5 $ 17,317,722 $ 16,246,483 $ (1,189,17) Supplies Instruction $ 17,925 $ $ 11,332 $ 2,181 $ 167,72 $ 155, Food & Food Serv Instr 3,59 16,55 15,632 12,719 16, Software Instruction Over $2 1,56 1,492 (1,56) Non Instructional Supplies TOTAL INSTRUCTIONAL SUPPLIES $ 2,984 $ 16,55 $ 28,524 $ 16,392 $ 183,622 $ 155, Supplies Non Instruction $ 58,98 $ 962,931 $ 835,763 $ 628,452 $ 749,976 $ (85,787) Food & Food Serv Non Instr 12,43 16,4 29,95 24,351 16,4 (13,91) Software Non Instruc Over $2 18,843 14,866 17,39 13,453 16,866 (524) Copier Supplies 3,562 13,67 1,916 9,648 13,67 2, Contra Account (3,911) 3,911 1 TOTAL NON INSTRUCTIONAL SUPPLIES $ 615,716 $ 1,6,868 $ 889,253 $ 675,94 $ 795,913 $ (93,34) 1 17

23 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Consolidated FY FY Personal Services 551 Personal/Contract Services $ 1,474,838 $ 1,473,299 $ 1,536,685 $ 1,448,192 $ 2,11,725 $ 475, License Renewal Instruction 8,597 24,757 24,757 (24,757) License Renewal Non Instruct 189,289 26,1 272, , ,51 (11,46) Travel & Conference TOTAL PERSONAL SERVICES $ 1,672,724 $ 1,733,3 $ 1,833,989 $ 1,742,142 $ 2,273,226 $ 439, Conference $ 19,126 $ 187,77 $ 152,394 $ 157,837 $ 2,174 $ 47, Field Trips 46,455 39,277 36,22 28,138 36, Memberships 127, , , ,37 162,48 7, Mileage Expense 14,361 17,747 22,636 18,139 19,247 (3,389) Board Meeting Expenses 7,112 3,67 7,261 7,261 3,67 (3,591) Interest Expense TOTAL TRAVEL & CONFERENCE $ 35,49 $ 41,29 $ 372,648 $ 337,682 $ 421,416 $ 48, TRAN Fees $ 52,286 $ 43,472 $ 43,472 $ 43,472 $ 43,472 $ 5531 Interest Current Loans 312, , , ,667 17,662 (96,5) Insurance TOTAL INTEREST EXPENSE $ 364,729 $ 31,139 $ 31,139 $ 31,139 $ 214,134 $ (96,5) Insurances $ 637,175 $ 664,89 $ 664,89 $ 664,89 $ 694,89 $ 3, Utilities & Housekeeping TOTAL INSURANCE $ 637,175 $ 664,89 $ 664,89 $ 664,89 $ 694,89 $ 3, Telephone $ 236,42 $ 253,293 $ 251,915 $ 221,612 $ 229,533 $ (22,382) Gas 44, , 422,58 392, , 2, Electricity 2,125,527 2,36,583 2,35,333 2,225,61 1,96,273 (129,6) Electricity Rebate (17,766) (24,888) (24,888) (412,148) (27,26) Water/Sewer 193,553 2, 2, 434,23 355, 155, Garbage 43,868 5, 52,42 52,419 52, (42) Fuel/Oil 7,68 59,885 63,724 66,429 59,885 (3,839) Uniforms 6,614 4, 7,584 6,518 4, (3,584) 47 TOTAL UTILITIES & HOUSEKEEPING $ 3,63,746 $ 2,823,873 $ 2,828,668 $ 3,399,442 $ 2,619,543 $ (29,125) 7 18

24 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Consolidated FY FY Rents, Leases & Repairs 5561 Rentals/Leases $ 425,128 $ 427,923 $ 44,276 $ 439,251 $ 437,923 $ (2,353) Repairs 452, ,863 43,33 422,215 42,389 (27,644) Repairs Pm Agreements 651, ,94 76, , ,44 (27,868) Adv/Legal Fees/Audits/Elections TOTAL RENTS, LEASES & REPAIRS $ 1,528,933 $ 1,491,69 $ 1,576,581 $ 1,558,324 $ 1,518,716 $ (57,865) Adv/Legal Fees/Audits/Elections $ $ $ $ $ 5, $ 5, Advertising 13,662 44,95 82,166 79,46 44,95 (37,216) Legal Expenses 175, , 27,9 27,9 195, (12,9) Audit Expense 64,866 61,1 73,6 73,6 61,1 (12,5) Board Election Expense 46, Printing/Reprographics Expense 6, ,87 8,58 86 (3,1) Other Services TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 37,516 $ 31,384 $ 367,473 $ 369,54 $ 351,856 $ (15,617) Postage $ 4,427 $ 47,628 $ 49,145 $ 49,193 $ 47,628 $ (1,517) Other Operating Expense 23,346 55,424 5,121 47,121 55,424 5, Bank Charges 96, , , , ,536 (14,) Bad Debt Write Off 221, ,63 234,63 (575,383) 21,562 (33,41) Indirect Cost (58,682) 5584 Board Communications 1, 1, 1, 1, 559 Depreciation Exp and Contra Account 561 Sites & Site Improvements TOTAL OTHER SERVICES $ 323,512 $ 487,191 $ 483,45 $ (346,793) $ 44,15 $ (43,255) 9 TOTAL DEPRECIATION EXP AND CONTRA ACCOUNT $ $ $ $ $ $ 562 Buildings & Building Improvements TOTAL SITES & SITE IMPROVEMENTS $ $ $ $ $ $ 562 Building Construction $ $ $ 85 $ 85 $ $ (85) 1 TOTAL BUILDINGS & BUILDING IMPROVEMENTS $ $ $ 85 $ 85 $ $ (85) 1 19

25 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Consolidated FY FY Library Books 5631 Library $ 28,868 $ 44,413 $ 44,13 $ 44,13 $ 28,329 $ (15,684) Electronic Books 2, 7,4 7,4 2, (5,4) Equipment TOTAL LIBRARY BOOKS $ 28,868 $ 46,413 $ 51,413 $ 51,413 $ 3,329 $ (21,84) Equipment ($5, and over) $ 6,436 $ $ 7,15 $ 15,194 $ $ (7,15) Equipment ($2 to $4,999) 44,72 8, 14, ,123 13, (91,836) Debt Retirement TOTAL EQUIPMENT $ 51,138 $ 8, $ 111,986 $ 134,317 $ 13, $ (98,986) Other Payment $ 15, $ $ $ 5, $ $ 573 Interfund Transfers Out TOTAL DEBT RETIREMENT $ 15, $ $ $ 5, $ $ 5731 Interfund Trans Out (1 to 17) $ 73,175 $ 699,576 $ 687,467 $ 557,861 $ 548,538 $ (138,929) Interfund Trans Out (1 to 72) 211, Interfund Trans Out (1 to 11) 41,148 69,894 69,894 99,179 (69,894) Interfund Trans Out 17CWS to 48Pel 223, , , ,36 (8,478) Interfund Transfers (1 to 18) 14, Interfund Trans Out (1 to 85) 88,75 88, Interfund Transfers In TOTAL INTERFUND TRANSFERS OUT $ 971,55 $ 993,38 $ 981,199 $ 88,693 $ 1,572,63 $ 591, Interfund Trans In $ $ $ $ $ $ 575 Student Financial Aid TOTAL INTERFUND TRANSFERS IN $ $ $ $ $ $ SEOG Matching $ 112,72 $ $ $ $ $ 576 Other Payments to/for Students TOTAL STUDENT FINANCIAL AID $ 112,72 $ $ $ $ $ 576 Other Payments to/for Students $ 774 $ $ $ $ $ TOTAL OTHER PAYMENTS TO/FOR STUDENTS $ 774 $ $ $ $ $ 2

26 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Consolidated FY FY Appropriation for Contingency 5791 Contingency $ $ 2, $ 842 $ $ $ (842) 1 TOTAL APPROPRIATIONS FOR CONTINGENCY $ $ 2, $ 842 $ $ $ (842) 1 TOTAL REQUIREMENTS $ 77,43,359 $ 77,413,657 $ 77,423,62 $ 77,161,357 $ 75,42,625 $ (2,2,437) 3 Estimated Ending Fund Balance, June 3th $ 8,53,688 $ 6,977,235 $ 6,997,278 $ 5,744,789 $ 5,897,452 $ (1,99,826) 16 21

27 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Districtwide 51 Academic Salaries FY FY TOTAL ACADEMIC SALARIES $ $ $ $ $ $ 52 Classified Salaries Classified Salaries** Vacation Payout $ 289,723 $ 248,863 $ 248,863 $ 248,863 $ 2, $ (48,863) 2 Classified Hourly/Temp 26, Employee Benefits TOTAL CLASSIFIED SALARIES $ 316,49 $ 248,863 $ 248,863 $ 248,863 $ 2, $ (48,863) 2 53X Employee Benefits $ 121,38 $ 181,7 $ 181,7 $ 181,7 $ 181,7 $ 534 Employee Benefits H&W 51, H&W* 6 Days for Laid Off Employees 145,93 145,93 145,93 (145,93) Instructional Supplies 543 Non Instructional Supplies TOTAL EMPLOYEE BENEFITS $ 172,526 $ 326,793 $ 326,793 $ 326,793 $ 181,7 $ (145,93) 44 TOTAL INSTRUCTIONAL SUPPLIES $ $ $ $ $ $ 543 Supplies Non Instruction $ 24,594 $ 39,3 $ 39,3 $ 39,3 $ 39,3 $ 5431 Food & Food Serv Non Instr (269) Personal Services TOTAL NON INSTRUCTIONAL SUPPLIES $ 24,594 $ 39,3 $ 39,569 $ 39,569 $ 39,3 $ (269) Personal/Contract Services $ 5,94 $ 189,413 $ 173,957 $ 132,957 $ 299,413 $ 125, License Renewal Non Instruct 114, ,31 196, , ,31 (2,649) Travel & Conference 553 Interest Expense TOTAL PERSONAL SERVICES $ 165,92 $ 383,723 $ 37,916 $ 329,916 $ 493,723 $ 122,87 33 TOTAL TRAVEL & CONFERENCE $ $ $ $ $ $ 5535 TRAN Fees $ 52,286 $ 43,472 $ 43,472 $ 43,472 $ 43,472 $ 5531 Interest Current Loans 312, , , ,667 17,662 (96,5) 36 TOTAL INTEREST EXPENSE $ 364,729 $ 31,139 $ 31,139 $ 31,139 $ 214,134 $ (96,5) 31 22

28 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Districtwide FY FY Insurance 554 Insurances $ 637,175 $ 664,89 $ 664,89 $ 664,89 $ 694,89 $ 3, Utilities & Housekeeping TOTAL INSURANCE $ 637,175 $ 664,89 $ 664,89 $ 664,89 $ 694,89 $ 3, Telephone $ 29,645 $ 22, $ 22, $ 189,697 $ 2, $ (2,) Gas 44, , 422,58 392, , 2, Electricity 2,125,527 2,36,583 2,35,333 2,225,61 1,96,273 (129,6) Electricity Rebate (17,766) (24,888) (24,888) (412,148) (27,26) Water/Sewer 193,553 2, 2, 434,23 355, 155, Garbage 43,868 5, 52,42 52,419 52, (42) Rents, Leases & Repairs TOTAL UTILITIES & HOUSEKEEPING $ 2,959,749 $ 2,726,695 $ 2,725,445 $ 3,294,58 $ 2,526,125 $ (199,32) Rentals/Leases $ 383,652 $ 385,774 $ 385,774 $ 385,774 $ 385,774 $ 5562 Repairs 364, ,54 338, , ,54 3, Repairs Pm Agreements 62, , ,327 63, ,863 (12,464) Adv/Legal Fees/Audits/Elections TOTAL RENTS, LEASES & REPAIRS $ 1,35,559 $ 1,35,691 $ 1,359,278 $ 1,354,278 $ 1,35,691 $ (8,587) Advertising $ 11,947 $ 2, $ 2, $ 2, $ 2, $ Legal Expenses 147, Other Services TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 164,454 $ 2, $ 2, $ 2, $ 2, $ 5581 Postage $ 39,832 $ 46,5 $ 46,5 $ 46,5 $ 46,5 $ 5583 Other Operating Expense 2,875 22, 22, 19, 22, Bad Debt Write Off 221, ,63 234,63 (575,383) 21,562 (33,41) Depreciation Exp and Contra Account 561 Sites & Site Improvements TOTAL OTHER SERVICES $ 282,244 $ 33,13 $ 33,13 $ (59,883) $ 27,62 $ (33,41) 11 TOTAL DEPRECIATION EXP AND CONTRA ACCOUNT $ $ $ $ $ $ TOTAL SITES & SITE IMPROVEMENTS $ $ $ $ $ $ 23

29 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND Districtwide FY FY Buildings & Building Improvements TOTAL BUILDINGS & BUILDING IMPROVEMENTS $ $ $ $ $ $ 563 Library Books TOTAL LIBRARY BOOKS $ $ $ $ $ $ 564 Equipment TOTAL EQUIPMENT $ $ $ $ $ $ 571 Debt Retirement TOTAL DEBT RETIREMENT $ $ $ $ $ $ 573 Interfund Transfers Out 5733 Interfund Trans Out (1 to 72) $ 211,92 $ $ $ $ $ 5735 Interfund Trans Out (1 to 11) 41,148 69,894 69,894 99,179 (69,894) Interfund Trans Out (1 to 85) 88,75 88, Interfund Transfers In 575 Student Financial Aid 576 Other Payments to/for Students 579 Appropriation for Contingency TOTAL INTERFUND TRANSFERS OUT $ 253,5 $ 69,894 $ 69,894 $ 99,179 $ 88,75 $ 738, TOTAL INTERFUND TRANSFERS IN $ $ $ $ $ $ TOTAL STUDENT FINANCIAL AID $ $ $ $ $ $ TOTAL OTHER PAYMENTS TO/FOR STUDENTS $ $ $ $ $ $ TOTAL APPROPRIATIONS FOR CONTINGENCY $ $ $ $ $ $ TOTAL REQUIREMENTS $ 6,69,662 $ 6,443,29 $ 6,438,89 $ 6,177,523 $ 6,798,529 $ 36,

30 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND District Office 51 Academic Salaries FY FY Certificated Salaries $ 1,258 $ $ $ $ $ Certificated Salaries MSC 582, , ,34 67,99 51,736 (116,64) Classified Salaries TOTAL ACADEMIC SALARIES $ 583,882 $ 668,612 $ 618,34 $ 67,99 $ 51,736 $ (116,64) 19 Classified Salaries $ 3,479,856 $ 3,495,746 $ 3,492,746 $ 3,314,61 $ 3,336,942 $ (155,84) 4 Classified Salaries MSC 1,396,999 1,518,19 1,511,44 1,42,99 1,614,15 12,71 7 Classified Hourly/Temp 56, ,52 222, ,11 177,52 (45,272) 2 Classified OT 28,888 36,128 4,683 26,494 25,535 (15,148) Employee Benefits TOTAL CLASSIFIED SALARIES $ 5,412,31 $ 5,222,584 $ 5,267,661 $ 5,27,24 $ 5,154,147 $ (113,514) 2 53X Employee Benefits Statutory $ 1,22,795 $ 1,229,636 $ 1,229,636 $ 1,211,5 $ 1,227,27 $ (2,429) 534 Employee Benefits H&W 1,474,327 1,724,375 1,724,375 1,565,13 1,559,956 (164,419) Instructional Supplies 543 Non Instructional Supplies TOTAL EMPLOYEE BENEFITS $ 2,695,122 $ 2,954,11 $ 2,954,11 $ 2,776,513 $ 2,787,163 $ (166,848) 6 TOTAL INSTRUCTIONAL SUPPLIES $ $ $ $ $ $ 543 Supplies Non Instruction $ 115,214 $ 143,667 $ 135,73 $ 125,73 $ 145, $ 9, Food & Food Serv Non Instr 1,671 3, 4,299 4,846 3, (1,299) Software Non Instruc Over $2 4,1 3,6 3, 6,1 2, Copier Supplies Personal Services TOTAL NON INSTRUCTIONAL SUPPLIES $ 116,885 $ 151,267 $ 143,62 $ 133,549 $ 154,6 $ 1, Personal/Contract Services $ 385,745 $ 456,931 $ 429,247 $ 429,247 $ 782,65 $ 353, License Renewal Non Instruct 19,947 19,947 29,544 29,544 21,447 (8,97) 27 TOTAL PERSONAL SERVICES $ 45,692 $ 476,878 $ 458,791 $ 458,791 $ 84,97 $ 345,

31 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND District Office FY FY Travel & Conference 552 Conference $ 54,962 $ 128,142 $ 112,324 $ 112,324 $ 127,19 $ 14, Memberships 26,26 32,489 36,531 36,463 35,99 (622) Mileage Expense 6,184 8,52 9,117 7,617 9, Board Meeting Expenses 7,112 3,67 7,261 7,261 3,67 (3,591) Interest Expense 554 Insurance 555 Utilities & Housekeeping TOTAL TRAVEL & CONFERENCE $ 94,464 $ 172,353 $ 165,233 $ 163,665 $ 176,24 $ 11,7 7 TOTAL INTEREST EXPENSE $ $ $ $ $ $ TOTAL INSURANCE $ $ $ $ $ $ 5551 Telephone $ 15,382 $ 17,338 $ 18,6 $ 18,6 $ 15,378 $ (2,682) Fuel/Oil 37,526 33,419 31,758 31,758 33,419 1, Uniforms 455 1, 5 (1,) Rents, Leases & Repairs TOTAL UTILITIES & HOUSEKEEPING $ 53,363 $ 5,757 $ 5,818 $ 5,318 $ 48,797 $ (2,21) Rentals/Leases $ 1,1 $ 4,689 $ 9,745 $ 9,134 $ 4,689 $ (5,56) Repairs 11,321 5,57 7,347 7,347 5,77 (1,64) Repairs Pm Agreements 6, ,869 6,869 2,49 (4,379) Adv/Legal Fees/Audits/Elections TOTAL RENTS, LEASES & REPAIRS $ 18,443 $ 11,186 $ 23,961 $ 23,35 $ 12,886 $ (11,75) Adv/Legal Fees/Audits/Elections $ $ $ $ $ 5, $ 5, Advertising 83 22,355 22,261 22,55 22, Legal Expenses 6,23 195, 27,5 27,5 195, (12,5) Audit Expense 64,866 61,1 73,6 73,6 61,1 (12,5) Board Election Expense 46, Printing/Reprographics Expense 1, (35) 13 TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 12,66 $ 278,689 $ 33,63 $ 33,424 $ 328,689 $ 25,

32 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND District Office FY FY Other Services 5581 Postage $ 414 $ 82 $ 82 $ 868 $ 82 $ 5583 Other Operating Expense 25,63 32,619 28,121 28,121 32,619 4, Bank Charges 96,764 99,536 99,536 99,536 99, Board Communications Expense 1, 1, 1, 1, 559 Depreciation Exp and Contra Account 561 Sites & Site Improvements TOTAL OTHER SERVICES $ 122,241 $ 142,975 $ 138,477 $ 138,525 $ 142,975 $ 4,498 3 TOTAL DEPRECIATION EXP AND CONTRA ACCOUNT $ $ $ $ $ $ 562 Buildings & Building Improvements 563 Library Books 564 Equipment TOTAL SITES & SITE IMPROVEMENTS $ $ $ $ $ $ TOTAL BUILDINGS & BUILDING IMPROVEMENTS $ $ $ $ $ $ TOTAL LIBRARY BOOKS $ $ $ $ $ $ Equipment ($2 to $4,999) $ 16,281 $ 2, $ 5,15 $ 3,35 $ 7, $ 1, Debt Retirement TOTAL EQUIPMENT $ 16,281 $ 2, $ 5,15 $ 3,35 $ 7, $ 1, Other Payment $ 1, $ $ $ $ $ 573 Interfund Transfers Out 574 Interfund Transfers In 575 Student Financial Aid TOTAL DEBT RETIREMENT $ 1, $ $ $ $ $ TOTAL INTERFUND TRANSFERS OUT $ $ $ $ $ $ TOTAL INTERFUND TRANSFERS IN $ $ $ $ $ $ TOTAL STUDENT FINANCIAL AID $ $ $ $ $ $ 27

33 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND District Office FY FY Other Payments to/for Students 579 Appropriation for Contingency TOTAL OTHER PAYMENTS TO/FOR STUDENTS $ $ $ $ $ $ TOTAL APPROPRIATIONS FOR CONTINGENCY $ $ $ $ $ $ TOTAL REQUIREMENTS $ 9,649,1 $ 1,131,312 $ 1,129,674 $ 9,866,418 $ 1,118,33 $ (11,344) 28

34 FY Tentative Budget General Fund Expenditures 1 GENERAL FUND San Jose City College 51 Academic Salaries FY FY Certificated Salaries $ 9,329,257 $ 9,758,295 $ 9,758,295 $ 9,674,861 $ 9,651,383 $ (16,912) 1 Certificated Salaries MSC 936,343 1,14,628 1,26,427 1,181,181 1,226,52 2,75 2 Certificated Salaries Adjunct 7,827,478 6,445,12 6,419,481 7,191,694 6,142,484 (276,997) 4 52 Classified Salaries TOTAL ACADEMIC SALARIES $ 18,93,78 $ 17,37,935 $ 17,384,23 $ 18,47,736 $ 17,2,369 $ (363,834) 2 Classified Salaries $ 3,781,415 $ 3,548,698 $ 3,571,232 $ 3,411,713 $ 3,549,655 $ (21,577) 1 Classified Salaries MSC 345,664 49, , , ,631 (71,25) 21 Classified Hourly/Temp 46, , , , ,21 23,389 6 Classified OT 23,61 5,497 5,497 42, 497 (5,) Employee Benefits TOTAL CLASSIFIED SALARIES $ 4,556,812 $ 4,359,667 $ 4,283,422 $ 3,968,225 $ 4,28,984 $ (74,438) 2 53X Employee Benefits Statutory $ 2,926,853 $ 2,874,792 $ 2,888,935 $ 3,113,346 $ 2,847,651 $ (41,284) Employee Benefits H&W 3,54,876 3,892,213 3,894,759 3,85,323 3,669,781 (224,978) Instructional Supplies TOTAL EMPLOYEE BENEFITS $ 6,431,729 $ 6,767,5 $ 6,783,694 $ 6,963,669 $ 6,517,432 $ (266,262) Supplies Instruction $ $ $ $ 1,432 $ 159,72 $ 159, Food & Food Serv Instr 1,247 13,4 12,482 1,724 13, Software Instruction Over $2 1,56 1,492 (1,56) Non Instructional Supplies TOTAL INSTRUCTIONAL SUPPLIES $ 1,247 $ 13,4 $ 14,42 $ 13,648 $ 172,472 $ 158, Supplies Non Instruction $ 278,112 $ 588,921 $ 57,951 $ 298,188 $ 352,264 $ (155,687) Food & Food Serv Non Instr 8,637 7,54 11,955 9,615 7,54 (4,451) Software Non Instruc Over $2 8,147 9,566 12,59 9,253 9,566 (3,24) Copier Supplies 3,562 12,567 1,916 9,648 12,567 1, Personal Services TOTAL NON INSTRUCTIONAL SUPPLIES $ 298,458 $ 618,558 $ 543,412 $ 326,74 $ 381,91 $ (161,511) Personal/Contract Services $ 183,958 $ 62,66 $ 143,582 $ 96,89 $ 156,313 $ 12, License Renewal Instruction 2,334 2,334 (2,334) License Renewal Non Instruct 54,344 45,744 45,744 42,472 45, Travel & Conference TOTAL PERSONAL SERVICES $ 238,32 $ 18,35 $ 191,66 $ 14,895 $ 22,57 $ 1, Conference $ 3,36 $ 18,393 $ 7,177 $ 26,424 $ 18,393 $ 11,