California Community Colleges District: GAVILAN JOINT ANNUAL FINANCIAL AND BUDGET REPORT (Financial Report for Fiscal Year 214215) fr11rlm=!t RAnnrt fnr Fi~r.:=JI YAM?1 Fi?1 R\ District Code: 44 This is to certify that the has been prepared and the budget adopted in accordance with the California Code of Regulations, beginning with Section 583. Further, to the best of my knowledge, the data contained in this report are correct. ~'E:~.._, ~istri~ieft::z District Superintendent t')j~5" ;;;, 3 (ts Date Contact: Frederick Harris (48) 8484715 In accordance with the California Code of Regulations, Section 5835(d) a copy of this report is due to the Chancellor's Office on or before October 1, 215. Please submit the report to : Chancellor's Office California Community Colleges Fiscal Services Unit 11 2 Q Street, Suite 3 S:=Jr.r:=JmP.nto. l.a!=lfir14rfi11.. Page 1
Analysis of compliance with the 5 Percent Law (ECS 84362) SUPPLEMENTAL DATA The Current Expense of Education S11 GENERAL FUND UNRESTRICTED SUBFUND For Actual Year: 214215 Budget Year: 215216 District 1: 44 Name: GAVILAN JOINT Instructional Salaries Activity (ECSA) Activity (ECSB) Activity (ECSX) ECS 84362 A ECS 84362 B Excluded Object Instructional Salary Cost Total CEE Activities Academic Salaries Code AC 159 & AC 611 AC 1 6799 AC 68 739 Total Contract or Regular 11 4,864,414 4,958,268 4,958,268 Other 13 5,43,89 5,751,25 5,751,25 w Total Instructional Salaries 1,294,53 1,79,473 1,79,473 NonInstructional Salaries Contract or Regular 12 2,1 56,243 2,156,243 Other 14 ~ Total NonInstructional Salaries 2,156,243 2,156,243 Total Academic Salaries 1,294,53 12,865,716 12,865,716 Classified Salaries NonInstructional Salaries Regular Status 21 4,64,39 63,463 4,667,772 Other 23 29,44 6,67 215,651 T otal NonInstructional Salaries 4,813,353 7,7 4,883,423 Instructional Aides Regular Status 22 53,425 338,297 338,297 Other 24 13,675 144,293 144,293 Total Instructional Aides 661,1 482,59 482,59 Total Classified Salaries 661,1 5,295,943 7,7 5,366,13 Employee Benefits 3 2,672,8g2 5,457,919 44,48 5,52,399 Supplies and Materials 4 463,435 1,81 464,516 Other Operating Expenses 5 3,551,815 123,694 3,675,59 Equipment Replacement 642 Total Expenditures Prior to Exclusions 13,628,495 27,634,828 239,325 27,874,153 Page 2
SUPPLEMENTAL DATA Analysis of compliance with the 5 Percent Law (ECS 84362) The Current Expense of Education S11 GENERAL FUND UNRESTRICTED SUBFUND For Actual Year: 214215 Budget Year: 215216 District 1: 44 Name: GAVILAN JOINT Activity (ECSA) Activity (ECSB) Activity (ECSX) ECS 84362 A ECS 84362 B Excluded Instructional Salary Cost Total CEE Activities I I Exclusions AC 159 & AC 611 AC 1 6799 AC 68 739 Total Activities to Exclude TOP Code Instructional Staff Retirees' Benefits and Retirement Incentives 59 Student Health Services Above Amount Collected Student Transportation Noninstructional StaffRetirees' Benefits and Retirement Incentives 6441 6491 674 " o " Objects to Exclude Object Code Rents and Leases Lottery Expenditures Academic Salaries Classified Salaries Employee Benefits Supplies and Materials Software Books, Magazines, & Periodicals Instructional Supplies & Materials Noninstructional, Supplies & Materials Total Supplies and Materials Other Operating Expenses and Services ~ "" 56 1 2 373,7. 373,7.I I I 3 4 41 42 43 251,995 251,995 44 251,995 251,995 5 73,365 73,365 Page 3
~ CALIFORNIA COMMUNITY COLLEGES SUPPLEMENTAL DATA Analysis of compliance with the 5 Percent Law (ECS 84362) The Current Expense of Education S11 GENERAL FUND UNRESTRICTED SUBFUND For Actual Year: 21 421 5 Budget Year: 215216 District ID: 44 Name: GAVILAN JOINT Activity (ECSA) Activity (ECSB) Activity (ECSX) ECS 84362 A ECS 84362 B Excluded Object Instructional Salary Cost Total CEE Activities Code AC 1 59 & AC 611 AC 1 6799 AC 68 739 Total Capital Outlay 6 Library Books Equipment 63 64. Equipment Additional Equipment Replacement Total Equipment Total Capital Outlay Other Outgo Total Exclusions 641 642.. 7 ~ ~.... r.. 1,328,367,... 1,328,367 Total for ECS 84362, 5% Law 13,628,495 26,36,461 239,325 26,545,786 Percent of CEE (Instructional Salary Cost I Total CEE) 51.81 % 1.% 5% of Current Expense of Education 13,1 53,23 Nonexempted (Remaining) Deficiency from second preceeding Fiscal Year Amount Required to be Expended for Salaries of Classroom 13,628,495 26,36,461 239.325 26,545,786 Instructors Reconciliation to Unrestricted General Fund Expenditures Total Expenditures Prior to Exclusions 13,628,495 27,634,828 239,325 27,874,153 Capital Expenditures 6 23,246 149,6 11,242 16,842 Equipment Replacement (Back out) 642 Total Unrestricted General Fund Expenditures 13,651,741 27,784,428 25,567 28,34,995 Page 4
Governmental Funds Group COMBINED BALANCE SHEET 1 General Fund Combined (Total Unrestricted and Restricted) For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT 11 12 1 ASSETS CA General Fund General Fund General Fund Description (Object) Unrestricted Restricted COMBINED Cash, Investments, and Receivables 91 Cash:.... Awaiting Deposit and in Banks 9111 27,5 27,5 In County Treasury 9112 3,345,986 127,13 3,473,116 Cash With Fiscal Agents 9113 Revolving Cash Accounts 9114 Investments (at cost) 912 Accounts Receivable 913 68,128 1,173,974 1,782,12 Due from Other Funds 914 718,784 15,41 734,194 Inventories, Stores, and Prepaid Items 92 Inventories and Stores 921 Prepaid Items 922 25,536 69,995 95,531 ~.,_ TOTAL ASSETS 4,725,934 1,386,59 6,112.443 LIABILITIES Current Liabilities and Deferred Revenue 95 Accounts Payable 951 555,87 553,798 1,18,885 Accrued Salaries and Wages Payable 952 337,27 1,997 339,24 Compensated Absences Payable Current 953 Due to Other Funds 954 57 43,799 44,369 Temporary Loans 955 Current Portion of LongTerm Debt 956.. Deferred Revenues 957 999,542 786,848 1,786,39 TOTAL LIABILITIES 1,892,226 1,386.442 3,278,668 Page 5
COMBINED BALANCE SHEET Governmental Funds Group 1 General Fund Combined {Total Unrestricted and Restricted) For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT 11 12 1 Description FUND BALANCE {NONGASB 54) Fund Balance Reserved NonCash Assets Amounts Restricted by Law for Specific Purposes Reserve for Encumbrances Credit Reserve for Encumbrances Debit Reserve for Debt Services Assigned/Commit ted Unassigned Total Fund Balance Fund Balance {GASB 54) Nonspendable Fund Balance Restricted Fund Balance Committed Fund Balance Assigned Fund Balance Total Designated Fund Balance Uncommitted Fund Balance. TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY CA General Fund General Fund General Fund {Object) Unrestricted Restricted COMBINED 971 9711 9712 9713 9714... 971 5 9754 979 67 67. 67 67 975 9751 9752 O; 9753 9754 979 2,833,78 2,833,78 2,833,78 67 2,833,775 4,725,934 1,386,59 6, 112,443 Page 6
CALIFORNIA COMMUNITY COLLEGES Governmental Funds Group 2 Debt Service Funds: 21 Bond Interest and Redemption Fund 22 Revenue Bond Interest and Redemptio n Fund COMBINED BALANCE SHEET 29 Other Debt Service Fund For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT ASSETS 21 22 29 Bond Interest Revenue Bond CA and Interest and Other Debt Description {Object) Redemption Fund Redemptio n Fund Service Fund Cash, Investments, and Receivables 91 Cash: ~ Awaiting Deposit and in Banks 9111 6,138,245 In County Treasury 9112 3,933,69 Cash With Fiscal Agents 9113 Investments (at cost) 912 Accounts Receivable 913 2,254 19,969 Due from Other Funds 914.... TOTAL ASSETS 3,935,863 6,158,214 LIABILITIES Current Liabilities and Deferred Revenue 95 Accounts Payable 951 Accrued Salaries and Wages Payable 952 Compensated Absences Payable Current 953 711,37 Due to Other Funds g54 Temporary Loans 955 Current Portion of LongTerm Debt 956 Deferred Revenues 957 TOTAL LIABILITIES 711,37 ~ L Page 7
Governmental Funds Group 2 Debt Service Funds: 21 Bond Interest and Redemption Fund 22 Revenue Bond Interest and Redemption Fund COMBINED BALANCE SHEET 29 Other Debt Service Fund For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT FUND BALANCE (NONGASB 54) 21 22 29 Bond Interest Revenue Bond CA and Interest and Other Debt Description {Object) Redemption Fund Redemption Fund Service Fund Fund Balance Reserved 971 NonCash Assets 9711 Amounts Restricted by Law for Specific Purposes 9712 Reserve for Encumbrances Credit 9713 Reserve for Encumbrances Debit 9714 Reserve for Debt Services 9715 "' AssigneCiicom mitted 9754........ Unassigned 979 3,935,864 5,447,176 Total Fund Balance 3,935,864 5,447,176 Fund Balance (GASB 54) 975 Nonspendable Fund Balance 9751 Restricted Fund Balance 9752 Committed Fund Balance 9753 Assigned Fund Balance 9754 Total Designated Fund Balance Uncommitted Fund Balance 979,, TOTAL FUND EQUITY 3,935,864 5,447,176 TOTAL LIABILITIES AND FUND EQUITY 3,935,864 6,158,213 PageS
Governmental Funds Group 3 Special Revenue Funds: 31 Bookstore Fund 34 Farm Operation Fund 32 Cafeteria Fund 35 Revenue Bond Project Fund COMBINED BALANCE SHEET 33 Child Development Fund 39 Other Special Revenue Fund For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT ASSETS 31 32 33 34 35 39 CA Child Farm Operation Revenue Bond Other Special Development Description (Object) Bookstore Fund Cafeteria Fund Fund Fund Project Fund Revenue Fund Cash, Investments, and Receiva bles 91 Cash: Awaiting Deposit and in Banks 911 1... In County Treasury 9112 3,56 Cash With Fiscal Agents 911 3 Revolving Cash Accounts 9114 Investments (at cost) 912 Accounts Receivable 913 27,313 Due from Other Funds 91 4 15,299 Inventories, Stores, and Prepaid Items 92 Inventories and Stores 92 1..., Prepaid Items 922... TOTAL ASSETS 45,668 LIABILITIES Current Liabilities and Deferred Revenue 95 Accounts Payable 951 1,188 Accrued Salaries and Wages Payable 952 Compensated Absences Payable Current 953 Due to Other Funds 954 44,479 Temporary Loans 955 Current Portion of LongTerm Debt 956 Deferred Revenues 957 TOTAL LIABILITIES 45,667 Page 9
. CALIFORNIA COMMUNITY COLLEGES Governmental Funds Group 3 Special Revenue Funds: 31 Bookstore Fund 34 Farm Operation Fund 32 Cafeteria Fund 35 Revenue Bond Project Fund COMBINED BALANCE SHEET 33 Child Development Fund 39 Other Special Revenue Fund For Year Ended June 3, 215 District ID : 44 Name: GAVILAN JOINT FUND BALANCE (NONGASB 54) 31 32 33 34 35 39 I CA Child Farm Operation Revenue Bond Other Special Development Description (Object) Bookstore Fund Cafeteria Fund Fund Fund Project Fund Revenue Fund Fund Balance Reserved 971.. NonCash Assets 9711 Amounts Restricted by Law for Specific Purposes 9712 ~. Reserve for Encumbrances Credit 971 3......_ ~ Reserve for Encumbrances Debit 9714 Reserve for Debt Services 9715 ::,.... ". ~ =.. Assigned/Committed 9754.. Unassigned 979 Total Fund Balance Fund Balance (GASB 54) 975 Nonspendable Fund Balance 9751 Restricted Fund Balance 9752 Committed Fund Balance 9753 Assigned Fund Balance 9754 Total Designated Fund Balance Uncommitted Fund Balance 979 ~ TOTAL FUND EQUITY TOTAL LIABILITIES AND FUND EQUITY 45,667 ~ Page 1
Governmental Funds Group 4 Capital Projects Funds: 41 Capital Outlay Projects Fund COMBINED BALANCE SHEET 42 Revenue Bond Construction Fund For Year Ended June3,215 District ID: 44 Name: GAVILAN JOINT 41 42 43 ASSETS CA Capital Outlay Revenue Bond General Obligation Description {Object) Projects Fund Construction Fund Bond Fund Cash, Investments, and Receivables 91 Cash: Awaiting Deposit and in Banks 91 11 In County Treasury 911 2 1,258 23,58,499 Cash With Fiscal Agents 9113 Revolving Cash Accounts 9114 Investments {at cost) 912 Accounts Receivable 913 1,337,4 57,741 Due from Other Funds 914 78,984 29,71 Inventories, Stores, and Prepaid Items 92 Inventories and Stores 921 Prepaid Items 922.... TOTAL ASSETS 1,417,282 23,667,311 LIABILITIES Current Liabilities and Deferred Revenue 95 Accounts Payable 951 315,657 182,624 Accrued Salaries and Wages Payable 952 Compensated Absences Payable Current 953 Due to Other Funds 954 276,496 474,11 Temporary Loans 955 Current Portion of LongTerm Debt 956 Deferred Revenues 957 769,239 TOTAL LIABILITIES 1,361,392 656,734 1 Page 11
Governmental Funds Group 4 Capital Projects Funds: 41 Capital Outlay Projects Fund COMBINED BALANCE SHEET 42 Revenue Bond Construction Fund For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT 41 42 43 FUND BALANCE (NONGASB 54) CA Capital Outlay Revenue Bond General Obligation Description (Object) Projects Fund Construction Fund Bond Fund Fund Balance Reserved 971 NonCash Assets 97 11 Amounts Restricted by Law for Specific Purposes 9712 Reserve for Encumbrances Credit 9713 Reserve for Encumbrances Debit 9714 Reserve for Debt Services 9715 Assigned/Committed 9754 "" Unassigned 979.. Total Fund Balance o' Fund Balance (GASB 54) 975 Nonspendable Fund Balance 9751 Restricted Fund Balance 9752 Committed Fund Balance 9753 Assigned Fund Balance 9754 Total Designated Fund Balance Uncommitted Fund Balance 979 55,891 23,1,578 TOTAL FUND EQUITY 55,891 23,1,578 TOTAL LIABILITIES AND FUND EQUITY 1,417,283 23,667,312 Page 12
~ CALIFORNIA COMMUNITY COLLEGES Fiduciary Funds Group 7 Trust Funds COMBINED BALANCE SHEET For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT ASSETS 71 72 73 74 75 76 77 79 Associated Student Student Body Student Scholarship Deferred CA Students Representation Center Fee Fin'!ncial Aid and Loan Investment Compensation Other Description (Object} Trust Fund Fee Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Cash, Investments, and Receivables 91 Cash: Awaiting Deposit and in Banks 9111 481,369 1,31 6 In County Treasury 9112 17,863 (175,962} Cash With Fiscal Agents 9113 Revolving Cash Accounts 911 4 Investments (at cost} 912 Accounts Receivable 913 16 89,2 Due from Other Funds 914 Student Loans Receivable 915 Inventories, Stores, and Prepaid Items 92 Inventories and Stores 921 Prepaid Items 922 Fixed Assets 93 Sites 931 Site Improvements 932 Accumulated Depreciation Site Improvements 9321 Buildings 933 Accumulated Depreciation Buildings 9331 Library Books 934 Equipment 935 Accumulated Depreciation Equipment 9351 Work in Progress 936 Total Fixed Assets... TOTAL ASSETS 481,369 18,91 (86,72) o! = j I Page 13
Fiduciary Funds Group 7 Trust Funds COMBINED BALANCE SHEET For Year Ended June 3, 215 District 1 : 44 Name: GAVILAN JOINT LIABILITIES 71 72 73 74 75 76 71 79 Associated Student Student Body Student Scholarship Deferred CA Students Representation Center Fee Financial Aid and Loan Investment Compensation Other Description (Object) Trust Fund Fee Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Current Liabilities and Deferred Revenue 95 Accounts Payable 951 17,554 958 117,712 Accrued Salaries and Wages Payable 952 (14) Compensated Absences Payable Current 953 Due to Other Funds 954 18,92 Temporary Loans 955 Current Portion of LongTerm Debt 956 Deferred Revenues 957 (24,414).. ~ Total Current Liabilities and Deferred Revenue 17,554 18,91 (86,72).. LongTerm Liabilities 96... Bonds Payable 961.. Revenue Bonds Payable 962 Certificates of Participation 963..................... Lease Purchase of Capital Lease 964 Compensated Absences Long Term 965 PostEmployment Benefits Long Term 966 Other LongTerm Liabilities 967....... Total LongTerm Liabilities '...._..,_,.. TOTAL LIABILITIES 968 17,554 18,91 (86,72) Page 14
~. CALIFORNIA COMMUNITY COLLEGES Fiduciary Funds Group 7 Trust Funds COMBINED BALANCE SHEET For Year Ended June 3, 215 District ID: 44 Name: GAVILAN JOINT FUND EQUITY 71 72 73 74 75 76 77 79 Associated Student Student Body Student Scholarship Deferred CA Students Representation Center Fee Financial Aid and Loan Investment Compensation Other Description (Object) Trust Fund Fee Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Trust Fund Fund Balance Reserved 971 NonCash Assets 9711 Amounts Restricted by Law for Specific Purposes 9712 Reserve for Encumbrances Credit 9713 Reserve for Encumbrances Debit 9714 Reserve for Debt Services 9715..... AssignedfCommitted 9754..,. _.. Unassigned 979 463.814 Total Reserved Fund Bala~ce 463,814 Fund Balance (GASB 54) 975 Nonspendable Fund Balance 9751 Restricted Fund Balance 9752 Committed Fund Balance 9753 Assigned Fund Balance 9754 Total Designated Fund Balance Uncommitted(Unrestricted) Fund Balance 979 Other Equity 98 Contributed Capital 981 Reta i~ ed Earnings 985 ~. ~.......... ~ Investment in General Fixed Assets 989.. ~. TOTAL FUND EQUITY 463,814 TOTAL LIABILITIES AND FUND EQUITY 481~ 18,91 (86,72) Page 15
Details of General Fund Revenue SUPPLEMENTAL DATA For Actual Year: 214215 District ID: 44 Name: GAVILAN JOINT Fund S11 Fund 512 Fund 51 Total Object Unrestricted Restricted General Fund Description Code Actual Actual Actual Federal Revenues 81 Forest Revenues 811 112,231 112,231 Higher Education Act 812 Workforce Investment Act 813 Temporary Assistance for Needy Families (TANF) 814 Student Financial Aid 815 12,65 99,825 112,43 Veterans Education 816.. Vocational and Technical Education Act (VA TEA) 817 142,6 142,6 Other Federal Revenues 819 3,418,666 3,418,666 Total Federal Revnues 81 12,65 3,773,322 3,785,927 State Revenues 86 General Apportionments 861 Apprenticeship Apportionment 8611 State General Apportionment 8612 5,369,126 5,369,126 Other General Apportionment 8613 348,446 348,446 General Categorical Programs 862 Child Development 8621 44,453 44.453 Extended Opportunity Programs and Services{EOPS) 8622 686,516 686,516 Disabled Students Programs and Services(DSPS) 8623 Temporary Assistance for Needy Families (TANF) 8624 76,217 76,217 California Work Opportunity and Responsibility to Kids (CaiWORKs) 8625 375,817 375,817 Telecommunications and Technology lnfrasturcture Program (TIIP) 8626 ol Other General Categorical Programs 8627 2,253,857 2,253,857 Page 16
Details of General Fund Revenue SUPPLEMENTAL DATA For Actual Year: 21 4215 District ID: 44 Name: GAVILAN JOINT Fund S11 Fund S12 Fund S1 Total Object Unrestricted Restricted General Fund Description Code Actual Actual Actual EPA Proceeds 863 5,55,41 5,55,41 Reimburseable Categorical Programs 865 lnstructionallnprovement Grant 8651 42,799 42,7991 Other Reimburseable Categorical Programs 8652 17,438 17,4381 State Tax Subventions 867 Homeowners' Property Tax Refief 8671 11,776 11,776 Timber Yield Tax 8672 8 8 Other State Tax Subventions 8673 State NonTax Revenues 868 State Lottery Proceeds 8681 711,41 197,422 98,463 State Mandated Costs 8685 236,717 236,717 Other State NonTax Revnues 8686 Other State Revenues 869 5,561 5,561 Total State Revenues 86 11,873,85 4,243,519 16,116,64 Page 17
SUPPLEMENTAL DATA For Actual Year: 214215 Local Revenues Property Taxes Tax Allocation, Secured Roll Tax Allocation, Supplemental Roll Tax Allocation, Unsecured Roll Prior Years Taxes Description Education Revenues Augmentation Fund (ERAF) Redevelopment Agency Funds Pass Through Redevelopment Agency Funds Residual Redevelopment Agency Funds Asset Liquidation Conlributions, Gifts. Grants. and Endowments Contract Services Contract Instructional Services Other Contranct Services Sales and Commissions Rentals and Leases Interest and Investment Income Student Fees and Charges Community Services Classes Dormitory Enrollment Contra Revenue Account Field Trips and Use of Nondistrict Facilities Health Services Instructional Materials Fees and Sales of Materials Insurance Student Records Nonresident Tuition Parking Services and Public Transportation Other Student Fees and Charges Other Local Revenues Total Local Revenues..... Total Revenues District ID: 44 Name: GAVILAN JOINT Details of General Fund Revenue Fund S11 Fund S12 Fund S1 Total Object Unrestricted Restricted General Fund Code Actual Actual Actual 88 881 8811 13,545,87 13,545,87 8812 418,181 418,181 8813 1,17,331 1,17,331 8816 6,116 6,11 6 8817 (447,588) (447,588) 8818 8819 698,611 698,611! 8819.1 562,498 562,4981 882 1,5 1,5, 883 8831 126,273 126,2731 8832 1. 884 31,738 31,738 885 225,898 28,864 254,7621 886 35,978 35,978' ~ 887 8872 131,397 131,397 8873 oi 8874 1,713,376 1,713,376 8874.1 8875 8876 155,912 155,912 8877 5,229 19,8 159,39 8878 8879 888 145,87 145,87 8881 38,924 38,924 8885 38,364 38,364 889 247,12 61,482 38,494 1 ~ 88 18,289,358 653,432 18,942,79 3,175,48 8,67,273 38,845,321 Page 18
Details of General Fund Revenue SUPPLEMENTAL DATA For Actual Year: 214215 District ID: 44 Name: GAVILAN JOINT Fund S11 Fund S12 Fund S1 Total Object Unrestricted Restricted General Fund Description Code Actual Actual Actual Other Financing Sources 89 Proceeds of General Fixed Assets 891 Proceeds of LongTerm Debt 894 Incoming Transfers (8981/8982/8983) 898# 1,552.455 1,552.455 Total Other Financing Sources 89 1,552.455 1,552.455 Total Revenues and Other Financing Sources 3,175,48 L 1,222,728 4,397,776 Page 19
SUPPLEMENTAL DATA For Actual Year: 21 4215 Budget Year: 215216 Expend by Instructional Activity S1 General Fund Combined {Total Unrestricted and Restricted) District ID: 44 Name: GAVILAN JOINT Salaries and Benefits Operating Capital Other Total Activity Non Expenses Outlay Outgo Activity Classification Code Instructional Instructional (4 5) (6) (7) Agriculture and Natual Resources 1 Architecture and Environmental Design 2 Environmental Sciences and Technologies 3 Biological Sciences 4 Business and Management 5 Communications 6 Computer and Information Science 7 Education 8 Engineering and Related Industrial Technology 9 Fine and Applied Arts 1 Foreign language 11 Health 12 Consumer Education And Home Economics 13 Law 14 Humanities(Letters} 15 Library Science 16 Mathematics 17 Military Studies 18 Physical Sciences 19 Psychology 2 Public Affairs and Services 21 Social Sciences 22 Commercial Services 3 Interdisciplinary Studies 49 lnstruc StaffRetirees' Bnfts & Retire lncents 59 SubTotal Instructional Activites Total Expenditures for GF Activities* 42,362 4,236 389,212 26,392 257,245 52,42 29,155 2,68 164,66 3,588 6,626 61,914 4,895 31,131 895,148 376,779 251,1 14 9,767 373,74 91,984 239,417 16,128 946,279 78,623 34,1 8,755 419,1 3 7,655 933,815 62,743 14,35 238,251 14,481 2,78 1,27,435 9,749 996,894 59,563 2,96 536,481 4,288 16,646 214,3 1,419,743 912,54 825 34,63 28,494 7,254 1,45,68 2,22 28,74 21,895 11,116,39 78,65 2,231,345 11 2,483 11,527,595 17,565,496 7,742,42 989,915 46,598 415,64 34,888 174,82 646,94 1,532,88 721,233 1,67,667 426,758 1,1,593 254,81 1,28,184 1,76,553 54,769 16,646 1,633,773 912,879 43,351 1,521,49 14,168,283' 2,447,488 4,272,536 *Total Expenditures for GF Activities above is the grand total of Instructional and NonInstructional activities. Page 2
SUPPLEMENTAL DATA Expend by NonInstructional Activity S1 General Fund Combined (Total Unrestricted and Restricted) For Actual Year: 214215 Budget Year: 215216 District 1: 44 Name: GAVILAN JOINT Salaries and Benefits Operating Capital Other Total I Activity Non Expenses Outlay Outgo I Activity Classification Code Instructional Instructional (4 5) (6) (7) Instructional Administration and Governance 6 Academic Administration 61 1,949,539 724,18 3,15 2,676,77 Course and Curriculum Development 62 614,332 16,82 7,7 638,222 Academic I Faculty Senate 63 151,39 1,272 152,311...... Other Instructional Administration & Governance 69 Total Instructional Admin. & Governance 2,714,91 742,11 1,22 3,467,24 Instructional Support Services 61 Learning Center 611 14,54 128,57 4,333 272,444 Library 612 74,494 8,8 16,196 728,77 Media 613 171,281 1,748 1,557 174,586 Museums and Gallaries 614. Academic Information Systems and Technology 615 Other Instructional Support Services 619 353,835 21,58 44,736 419,629. Total Instructional Support Services 14,54 1,357,667 35,219 62,489 1,595,429 Admissions and Records 62 661,62 22.723 683,785 Student Counseling and Guidance 63 Counseling and Guidance 631 722,698 72,669 15,87 81,454 Matriculation and Student Assessment 632 624,62 83,991 54,39 763,1 Transfer Programs 633 2,26 2,26 1... Career Guidance 634 Other Student Counseling and Guidance 639 Total Student Couseling and Guidance 1,347,31 8 158,686 69,477 1,575,481 Page 21
SUPPLEMENTAL DATA For Actual Year: 214215 Budget Year: 215216 Expend by NonInstructional Activity S1 General Fund Combined (Total Unrestricted and Restricted) District ID: 44 Name: GAVILAN JOINT Salaries and Benefits Operating Capital Other Total Activity Non Expenses Outlay Outgo Activity Classification Code Instructional Instructional (4 5) (6) (7) Other Student Services 64 Cal Work Opportunity and Responsibility to Kids 641 271,151 25,77 72,215 549,73 Disabled Student Programs and Services (DSPS) 642 1,73,452 74,964 167,116 1,945,532 Extended Opportunity Programs and Services (EOPS) 643 55,73 32,585 583,315 Health Services 644 11 3,539 42,648 156,187 Student Personnel Administration 645 232,594 1,488 243,82 Financial Aid Administration 646 38,935 13,383 995 395,313 Job Placement Serv1ces 647 117,285 647 117,932! Veterans Services 648 Miscellaneous Student Services 649 Total Other Student Services 29,534 54,581 1,43 271,151 3,333,776 31,511 169,541 85,545 4,75,979 Operation and maintenance of Plant 65 Building Maintenance and Repairs 651 334,774 298,82 5,969 638,825 Custodial Services 653 433,53 68,737 51,79 Grounds Maintenance and Repairs 655 312,742 168,412 1,685 482,839 Utilities 657 888,81 888,81 Other Operations and Maintenance of Plant 659 Total Operation and Maintenance of Plant 65 Planning, Policymaking and Coordinations 66 California Work Opportunity and Responsibility to Kids (CaiWORKs)... 1,8,569 1,423,312 7,654 642,96 322,48 29 2,511,5351 965,163! Page 22
SUPPLEMENTAL DATA For Actual Year: 214215 Budget Year: 215216 Expend by NonInstructional Activity S1 General Fund Combined (Total Unrestricted and Restricted) District ID: 44 Name: GAVILAN JOINT Activity Activity Classification Code General Institutional Support Services 67 Community Relations 671 Fiscal Operations 672 Human Resourses Management 673 Noninstruct Staff Retirees' Benefits & Retirement 674 Staff Development 675 Staff Diversity 676 Logistical Services 677 Management Information Systems 678 Other General Institutional Support Services 679 Total General Institutional Support Services 67 Community Services & Economic Development 68 Community Recreation 681 Community Service Classes 682 Community Use of Facilities 683 Economic Development 684 Other Community Services & Economic Development 689 Total Community Services 68 Noninstructional Staff Retirees' Benefits & Retirement Incentives. Salaries and Benefits Operating Capital Non Expenses Outlay Instructional Instructional (4 5) (6) 19,585 69,687 293 1,271,966 312,632 1,387. 335,458 116,13 458,24 19,997 4,369 469,83 87,762 355 87,965 236,239 94,487 43,9 221,22 318. # 3,64,71 1,67,991 96,84 479,694 27,826 4,852 114,55 2,438 21 488,99 562,67 136,199 1,82,343 772,871 141,252 Other Total Outgo I (7) I I 26,5651 1,585,9851 451,561 458,24 I 19,997 4,369 557,92 1,21,691 265,42 4,85,532 692,372 117,189 1,186,95 1,996,466 Page 23
SUPPLEMENTAL DATA For Actual Year: 214215 Budget Year: 215216 Expend by NonInstructional Activity S1 General Fund Combined (Tota l Unrestricted and Restricted) District ID: 44 Name: GAVILAN JOINT Activity Activity Classification Code Ancillary Services 69 Bookstore 691 Child Development Centers 692 Farm Operations 693 Food Services 694 Parking 695 Student and CoCurricular Activities 696 Student Housing 697 Other Ancillary Services 699 Total Ancillary Services 69 Auxiliary Operations 7 Contract Education 71 Other Auxiliary Operations 79 Total Auxiliary Operations 7 Salaries and Benefits Operating Capital Non Ex penses Outlay Instructional Instructional (4 5) (6) 14,459 23,531 12,261 12,329 14,459 143,792 12,329 118,13 8,275 737,77 512,159 37,421 855,72 52,434 37,421 Other Outgo (7) Total 163,99 132,59 296,58 126,288 1,557,287 1,683,575 Page 24
SUPPLEMENTAL DATA For Actual Year: 214215 Budget Year: 215216 Expend by NonInstructional Activity S1 General Fund Combined (Total Unrestricted and Restricted) District ID: 44 Name: GAVILAN JOINT Salaries and Benefits Operating Capital Other Total Activity Non Expenses Outlay Outgo Activity Classification Code Instructional Instructional (4 5) (6) (7) Physical Property and Related Acquisitions 71 LongTerm Debt and Other Financing 72 Long_ Term Debt 721 Tax revenue Anticipation Notes 722 Other Financing 729 Total LongTerm Debt and Other Financing 72 Transfers. Student Aid and Other Outgo 73 Transfers 731 44,299 44,299 Student Aid 732 59,915 59,915 OtherOutgo 739 1,812,274 1,812,274 Total Transfers, Student Aid and Other Outgo 73 2,447,488 2,447,488 SubTotal NonInstructional Activites 411,25 16,857,431 5,51,697 877,432 2,447,488 26,14,253 Totcll Expll_nditures G~neral Fund: activities* ' 11,527,595 _ 17,565,496 _!,742,42 _ 989,915 _ 2~47,488 _ ~._272.536 Total Expenditures for the General Fund: Instructional Activities and NonInstructional Activities. Page 25
CALIFORNIA COMM UNITY COLLEGES Budget Year: 21 5216 Gann Appropriations Limit GANN Report DISTRICT NAME: GAVILAN JOINT I. 215216 Appropriations Limit: A. 214215 Appropriations Limit: B. 215216 Price Factor: C. Population factor: 1. 213214 Second Period Actual FTES 2. 214215 Second Period Actual FTES 3. 214215 Population change factor (C2/C1) D. 214215 Limit adjusted by inflation and population factors (A B C.3) E. Adjustments to increase limit: 1. Transfers in of financial responsibility 2. Temporary voter approved increases 3. Total adjustments increase SubTotal (D + E.3) F. Adjustments to decrease limit: 1. Transfers out of financial responsibility 2. Lapses of voter approved increases 3. Total adjustments decrease G. 215216 Appropriations Limit (D + E.3 F.3) 1.382 5,36.39 5,32.21.9925 $ $ $54,55,731 $55,699,755 $55,699,755 $55,699,755 II. 215216 Appropriations Subject to Limit: A. State Aid (General Apportionment, Apprenticeship Allowance, Basic Skills, and Partnership for Excellence) B. State Subventions (Home Owners Property Tax Relief, Timber Yield tax, etc.) c. Local Property taxes D. Estimated excess Debt Service taxes E. Estimated Parcel taxes, Square Foot taxes, etc. F. Interest on proceeds of taxes G. Local appropriations from taxes for unreimbursed State, court, and federal mandates H. 21521 6 Appropriations Subject to Limit 12,123,762 14,2 16,721,582 4, $28,989,544 Page 26
Governmental Funds Group 1 General Fund REVENUES, EXPENDITURES, AND FUND BALANCE DATA 44 GAVILAN JOINT For Actual Year: 214215 Budget Year: 215216 General Fund Object Fund: 11 Fund: 12 Fund: 1 Code UNRESTRICTED SUBFUND RESTRICTED SUBFUND TOTAL Description Actual Budget Actual Budget Actual Budget REVENUES: Federal Revenues 81 12,65 3,773,322 4,645,445 3,785,927 4,645,445 State Revenues 86 11,873,85 14,675,923 4,243,519 4,59,533 16,116,64 19,266,456 Local Revenues 88 18,289,358 19,172,462 653,432 769,973 18,942,79 19,942,435. Total Revenues 3,175,48 33,848,385 8,67,273 1o.oo5.951 3ii:845,321 43,854,336 EXPENDITURES: Academic Salaries 1 11,333,347 12,55,944 2,58,76 2,94,638 13,842,17 15,455,582 Classified Salaries 2 5,279,6 5,861,232 2,444,75 2,688,184 7,723.756 8,549,416 Employee Benefits 3 5,96,421 7,24,77 1,566,87 1,966,598 7,527,228 8,99,675 Supplies and Materials 4 464,513 546,9 236,297 332,34 7,81 878,394 Other Operating Expenses and Services 5 5,36,79 5,592,714 2,4,442 2,446,323 7,41,232 8,39,37 Capital Outlay 6 16,842 485,811 829,73 75,714 989,915 1,236,525 Total Expenditures 28,234,919 32,6~868 9,59,129 11:o88,761 3 7.825,48 43,149,629 Excess /(Deficiency) of Revenues over Expenditures 1,94,129 1,787,517 (919,856) (1,82,81) 1,2,273 74,77 Other Financing Sources 89 1,552,455 1,593,499 1,552,455 1,593.499 Other Outgo 7 1,812,274 1,68,271 635,214 51,689 2,447.488 2,19,96 Net lncrease/(decrease) in Fund Balance 127,855 17,246 (2,61 5) 125,24 17,246 BEGINNING FUND BALANCE: Net Beginning Balance. July 1 91 2,75,86 2,833,715 2,678 63 2,78,538 2,833,778 Prior Years Adustments go2o...... Adjusted Beginning Balance 93 2,75,86 2,678 2,78,538 Ending Fund Balance, June 3 2,833,715 2,94,961 63 63 2,833,778 2,941,24 Page 27
Governmental Funds Group 2 Debt service Funds REVENUES, EXPENDITURES, AND FUND BALANCE DATA 44 GAVILAN JOINT For Actual Year: 214215 Budget Year: 215216 DEBT SERVICE FUNDS REVENUES: Object Code Fund: 21 Fund:22 Fund: 29 BOND INTEREST AND REVENUE BOND INTEREST REDEMPTION FUND AND REDEMPTION FUND OTHER DEBT SERVICE FUND Description Actual Budget Actual Budget Actual Budget Federal Revenues 81 State Revenues 86 47,328 2, Local Revenues 88 6,256,21 6,52,4 44g,523 315, ". Total Revenues 6,33,538 6,72,4 44g,523 315, Other Financing Sources 89 lnterfund Transfers In 8981 Other Incoming Transfers 8983 ~ Total Other Financing Sources Other Outgo 7 Debt Retirement (Long Term Debt) 71 Debt Reduction 711 5,926,775 6,7,794 Debt Interest and Other Service Charges 712 5,4 1,21 5 5 Transfers Outgoing 73 & 74 Reserve for Contingencies 79 Total Other Outgo 7 5,932,175 6,72,4 5 5 Net Other Financing Sources I (Other Outgo) 89 & 7 (5,932,175) (6,72,4) (5) (5) Net Increase/Decrease in Fund Balance 371,363 449,23 314,5 BEGINNING FUND BALANCE: Net Beginning Balance, July 1 91 3,564,5 3,935,863 5,79,191 6,158,21 4 Prior Years Adustments 92 Adjusted Beginning Balance 93 3,564,5 5,79,191 Ending Fund Balance, June 3 3,935,863 3,935,863 6,158,214 6,472,714 Page 28
Governmental Funds Group 3 Special Revenue Funds Part 1 REVENUES, EXPENDITURES, AND FUND BALANCE DATA 44 GAVILAN JOINT For Actual Year: 214215 Budget Year: 215216 Special Revenue Funds REVENUES: Object FUND: 31 FUND 32 FUND 33 Code BOOKSTORE FUND CAFETERIA FUND CHILD DEVELOPMENT FUND De_scription Actual Budget Actual Budget Actual Budget Federal Revenues 81 11,33 State Revenues 86 118,719 Local Revenues 88 13,6... ~ Total Income 143,352 Expenditures Academic Salaries 1 Classified Salaries 2 221, Employee Benefits 3 18,374 Supplies and Materials 4 5,712 Other Operating Expenses and Services 5 8,162 Capital Outlay 6... Total Expenditures 343,248 Excess /(Deficiency) of Revenues over Expenditures (199,896) Other Financing Sources 89 199,896 Other Outgo 7 Net lncrease/(decrease) in Fund Balance Begining Fund Balance: Net Beginning Balance, July 1 91 Prior Years Adustments 92 Adjusted Beginning Balance 93 Ending Fund Balance, June 3 Page 29
Governmental Funds Group 4 Capital Projects Funds REVENUES, EXPENDITURES, AND FUND BALANCE DATA For Actual Year: 214215 Budget Year: 215216 Object Capital Projects Funds FUND: 41 FUND 42 44 GAVILAN JOINT FUND 43 Code CAPITAL QUTLAY PROJECTS FUND REVENUE BOND CONSTRUCTION FUND GENERAL OBLIGATION BOND FUND Description Actual Budget Actual Budget Actual Budget REVENUES: Federal Revenues 81 State Revenues 86 4,631,831 1,738,391 Local Revenues 88 Total Income 879 156,115 1,.. 4,632,71 1,738,391 156,115 1, Expenditures Academic Salaries 1 Classified Salaries 2 Employee Benefits 3 Supplies and Materials 4 4,991 15,14 755 Other Operating Expenses and Services 5 4,619,921 1,723,287 1,99,916 22,767,546 Capital Outlay 6 Total Expenditures 6,92 689,725 4,631,832 1,738,391 2,6,396 22,767,546 Excess /(Deficiency) of Revenues over Expenditures 878 (2,444,281) (22,667,546) Other Financing Sources 89 Other Outgo 7 ' Net lncrease/(decrease) in Fund Balance 878 (2,444,281 ) (22,667,546) Begining Fund Balance: Net Beginning Balance, July 1 91 55,13 55,891 25,454,862 23,1,581 ' Prior Years Adustments 92 Adjusted Beginning Balance 93 55,13 25,454,862 ~ Ending Fund Balance, June 3 55,891 55,891 23,1,581 343,35 Page 3
~. CALIFORNIA COMMUNITY COLLEGES Fiduciary Funds Group 7 Fiduciary Funds Group Part 1 REVENUES, EXPENDITURES, AND FUND BALANCE DATA 44 GAVILAN JOINT For Actual Year: 214215 Budget Year: 215216 Fiduciary Funds Group Object FUND: 71 FUND 72 FUND 73 Code ASSOCIATED STUDENTS TRUST FUND REPRESENTATION FEE TRUST FUND BODYCENTERFEETRUSTFUND REVENUES: Description Actual Budget Actual Budget Actual Budget I Federal Revenues 81 State Revenues 86 Local Revenues 88 188,28 137,884 39.482 42,36 Total Income 188,28 137,884 39,482 42,36 Expenditures Academic Salaries 1 Classified Salaries 2 54,342 53,353 Employee Benefits 3 38,62 24,155 Supplies and Materials 4 63.46 9,27 Other Operating Expenses and Services 5 56,34 82,576 51,3 51,3 Capital Outlay 6 12,825 21,175 Total Expenditures 132,589 193,778 143,74 128,88 Excess ((Deficiency) of Revenues over Expenditures 55,619 (55,894) (14,222) (86,772) Other Financing Sources 89 14,222 86,772 Other Outgo 7 4,959 9,339 Net lncreasef(decrease) in Fund Balance 5,66 (65,233) Begining Fund Balance: Net Beginning Balance, July 1 91 413,153 463,813 Prior Years Adustments 92 " Adjusted Beginning Balance 93 413,1 53 Ending Fund Balance, June 3 463,813 398,58 Page 31
Fiduciary Funds Group 7 Fiduciary Funds Group Part 2 REVENUES, EXPENDITURES, AND FUND BALANCE DATA 44 GAVILAN JOINT For Actual Year: 214215 Budget Year: 215216 Fiduciary Funds Group REVENUES: Object FUND : 74 FUND 75 FUND 76 Code FINANCIAL AID TRUST FUND SCHOLARSHIP & LOAN TRUST FUND INVESTMENT TRUST FUND Description Actual Budget Actual Budget Actual Budget Federal Revenues 81 6,437,58 6,494,21 State Revenues 86 Local Revenues 88...._.. Total Income 6,437,58 6,494,21 Expenditures Academic Salaries 1 Classified Salaries 2 Employee Benefits 3 Supplies and Materials 4 Other Operating Expenses and Services 5 9,475 Capital Outlay 6 _..... _, _ Total Expenditures 9,475 Excess /(Deficiency) of Revenues over Expenditures 6,437,58 6,484,735 Other Financing Sources 89 Other Outgo 7 6,437,58 6,484,735 Net lncrease/(decrease) in Fund Balance Begining Fund Balance: Net Beginning Balance, July 1 91 Prior Years Adustments 92....... ~ Adjusted Beginning Balance 93 Ending Fund Balance, June 3 ~ Page 32
lnterfund Transfer Report SUPPLEMENTAL DATA For Actual Year: 214215 District ID: 44 Name: GAVILAN JOINT Fund Fund Amount Number In 12 RESTRICTED SUBFUND Fund Name Number Out Fund Name Transferred 11 UNRESTRICTE D SUBFUND 1,523,455 33 CHILD DEVELOPMENT FUND 73 STUDENT BODY CENTER FEE TRUST FUND 33 CHILD DEVELOPMENT FUND 11 UNRESTRICTED SUBFUND 184,597 11 UNRESTRICTED SUBFUND 14,222 12 RESTRICTED SUBFUND 15,299 Page 33
SUPPLEMENTAL DATA For Actual Year: 214215 Budget Year: 215216 Receipt and Expenditures of Lottery Proceeds Lottery Actual Report L 1 GENERAL FUND District ID: 44 Name: GAVILAN JOINT Activity Classification Lottery Adjustments and Proceeds: Net Beginning Balance, July 1 Adjustments Adjusted Beginning Balance Actual Fiscal Year Data State Lottery Proceeds: Expenditures Academic Salaries Classified Salaries Employee Benefits Supplies & Materials Software Books, Magazines, & Periodicals Instructional Supplies & Materials Noninstructional Supplies & Mtrls Total Supplies and Materials Oth er Operating Expenses and Services Capital Outlay Library Books Equipment Equipment Additional Equipment Replacement Total Capital Outlay Other Outgo Total Expenditures Ending Balance Activity Code Unrestricted Restricted Prop 2 91 92 93 8681 71 1,41 197,422 Instructional Instructional & Institutional Materials Unrestricted Propostition 2 Instructional Support Support Activities Activities Activities Total Instructional (AC 1 59) (AC 667) (AC 68739) Unrestricted (AC 149) 1 ~ 2 3 4... 41 42... 43 25 1,995 251,995 44. 251,995 251,995 5 459,45 459,45 197, 422 6 63.. "'.. 64 641.. 642 7 711,4 711,4 197,422 1 ' Total 251,995 251,995 656,467 98,462 1 Page 34
Receipt and Expenditures of Lottery Proceeds Lottery Budget Report SUPPLEMENTAL DATA L 1 GENERAL FUND For Actual Year: 214215 Budget Year: 21521 6 District ID: 44 Name: GAVILAN JOINT Activity Classification Activity Code Unrestricted Restricted Prop 2 Lottery Adjustments and Proceeds: Net Beginning Balance, July 1 91 1 Adjustments 92 Adjusted Beginning Balance 93 1 Budget Fiscal Year Data State Lottery Proceeds: 8681 637,35 127,65 Instructional Instructional & Institutional Materials Unrestricted Propostition 2 Total Instructional Support Support Activities Activities Activities Tota l Instructional (AC 1 59). (AC 667) (AC 68739) Unrestricted (AC 149) Expenditures Academic Salaries Classified Salaries 1 2 Employee Benefits 3 Supplies & Materials Software 4 41 Books, Magazines, & Periodicals Instructional Supplies & Materials 42 43. 334,385 334,385 334,385 Noninstructional Supplies & Mtrls Total Supplies and Materials 44. 334,385 334,385 334,385 Other Operating Expenses and Services 5 32,965 32,965 127,65 43,615 Capital Outlay 6! Library Books 63 Equipment 64 Equipment Additional Equipment Replacement 641 642 Total Capital Outlay Other Outgo 7 Total Expenditures 637,35 637,35 127,65 765, Ending Balance 1 Page 35
Details of Education Protection Account For Actual Year: 21 4215 District ID: 44 Name: GAVILAN JOINT jepa Revenue r 5,55,411 Salaries and Operating Capital Activity Benefits Expenses Outlay Activity Classification Code (Obj 13) (Obj 45) (Obj 6) Total Instructional Activities 159 5,55,41 5,55,41 TOTAL 5,55,41 5,55,41 Page 36
Pension Costs For Actual Year: 214215 Budget Year: 215216 District ID: 44 Name: GAVILAN JOINT STRS PERS Increase Fiscal Year Amount Rate Amount 21314 924,715 8.25% 889,266 21415 93,881 8.88% 934,672 21516 1,46,694 1.73% 948,873 21617 1,227,158 12.58% 1,44,961 21718 1,47,622 14.43% 1,329,223 21819 1,588,87 16.28% 1,457,341 2192 1,768,551 18.13% 1,593,466 2221 1,863,173 19.1 % 1,633,53 Rate Other Total Amount Rate 11.44% 1,813,981 N/A N/A 11.77% 1,865,553 51,572 2.84% 11.85% 1,995,567 13,14 6.97% 13.5% 2, 272,119 276,552 13.86% 16.6% 2,736,845 464,726 2.45% 18.2% 3,45,428 38,583 11.28% 19.9% 3,362,17 316,589 1.4% 2.4% 3,496,676 134,659 4.1% Does the district have a plan to fund these expenses through 2221? Yes Explain Yes or No Included in fund budget projections Page 37