Operating Budget Variance Report 8.33% Budget YE Actual YTD Actual YTD Actual % of YTD Actual to Budget % of YTD Actual to YE Actual Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16 Variance FY 16/17 FY 15/16 State Appropriations $ 24,613,200 $ 25,072,455 $ 2,038,600 $ 2,101,688 8.3% 8.4% (0.1)% 26.8% 26.5% Local Taxes - Property 12,180,747 12,366,441 - - 0.0% 0.0% 0.0% 0.0% 0.0% Local Taxes - Production 1,646,649 1,645,243 - - 0.0% 0.0% 0.0% 0.0% 0.0% Tuition and Fees 11,873,638 12,020,405 4,533,769 4,851,128 38.2% 40.4% (2.2)% 59.7% 61.2% Other Revenue 8,068,812 8,287,141 1,027,515 979,751 12.7% 11.8% 0.9% 13.5% 12.4% Total 58,383,046 59,391,684 7,599,884 7,932,567 13.0% 13.4% (0.3)% 100.0% 100.0% Cost of Goods Sold - - - - 0.0% 0.0% Net 58,383,046 59,391,684 7,599,884 7,932,567 13.0% 13.4% (0.3)% 100.0% 100.0% Salaries 29,277,294 28,766,775 1,654,042 1,613,065 5.6% 5.6% 0.0% 21.8% 20.3% Benefits 11,164,598 11,217,982 804,927 773,520 7.2% 6.9% 0.3% 10.6% 9.8% Operating Expenses 16,956,146 16,846,543 2,152,067 2,264,053 12.7% 13.4% (0.7)% 28.3% 28.5% Total 57,398,038 56,831,300 4,611,036 4,650,638 8.0% 8.2% (0.1)% 60.7% 58.6% Net Income (Loss) Before Transfers 985,008 2,560,384 2,988,848 3,281,930 303.4% 128.2% 175.3% 39.3% 41.4% Transfers Out to Auxilliary (320,396) (96,023) - - Transfers Out to Renewal, Replacement (607,059) (1,324,798) (607,059) (1,190,000) (8.0)% (15.0)% Net Increase/(Decrease) to Fund Balance After Transfers $ 57,553 $ 1,139,564 $ 2,381,789 $ 2,091,930 31.3% 26.4% HHPC and Expenses are now reflected in the HHPC report. This will cause differences between the FY16 and FY17 reports.
Statement of Operating by Functional Categories 8.33% Budget YTD Actual % of YTD Actual to Budget YE Actual YTD Actual % of YTD Actual to YE Actual YTD $ Percent of Total Actual Expenses Function FY 16/17 FY 16/17 FY 16/17 FY 15/16 FY 15/16 FY 15/16 Variance FY 16/17 FY 15/16 Change Academic Support $ 11,097,462 $ 807,879 7.28% $ 6,318,924 $ 932,250 14.75% $ 124,371 17.5% 20.0% (2.5)% Business and Institutional Support Services 3,620,343 328,417 9.07% 3,526,190 381,388 10.82% 52,971 7.1% 8.2% (1.1)% Community Events and Public Service 1,245,540 88,655 7.12% 1,167,345 92,578 7.93% 3,922 1.9% 2.0% (0.1)% Executive Administration 1,744,599 135,097 7.74% 1,395,856 116,261 8.33% (18,836) 2.9% 2.5% 0.4% Institutional Scholarships 154,000 1,300 0.84% 327,609 104 0.03% (1,196) 0.0% 0.0% 0.0% General Institution 395,244 36,443 9.22% 354,099 27,655 7.81% (8,788) 0.8% 0.6% 0.2% Independent Operations 127,180 7,062 5.55% 80,529 6,714 8.34% (348) 0.2% 0.1% 0.0% Insurance 473,509 1,289 0.27% 485,161 737 0.15% (552) 0.0% 0.0% 0.0% Human Resources 916,889 69,240 7.55% 837,497 56,165 6.71% (13,075) 1.5% 1.2% 0.3% Plant Operations and Administration 5,064,022 432,654 8.54% 5,118,290 442,427 8.64% 9,774 9.4% 9.5% (0.1)% Marketing and Public Relations 864,163 46,079 5.33% 828,704 64,391 7.77% 18,312 1.0% 1.4% (0.4)% Community Relations 918,781 105,174 11.45% 998,045 72,954 7.31% (32,220) 2.3% 1.6% 0.7% Research, Planning and Strategic Development 555,712 42,719 7.69% 500,826 32,592 6.51% (10,127) 0.9% 0.7% 0.2% Safety and Security 1,098,378 76,359 6.95% 896,349 61,130 6.82% (15,229) 1.7% 1.3% 0.3% School of Business and Information Technology 945,183 45,894 4.86% 1,167,026 33,807 2.90% (12,087) 1.0% 0.7% 0.3% School of Energy 2,812,943 263,344 9.36% 4,161,441 301,383 7.24% 38,039 5.7% 6.5% (0.8)% School of Health Sciences 4,885,456 334,618 6.85% 5,439,658 339,670 6.24% 5,052 7.3% 7.3% (0.0)% School of Humanities 4,295,725 215,478 5.02% 5,709,366 191,460 3.35% (24,019) 4.7% 4.1% 0.6% School of Science and Math 2,850,014 128,808 4.52% 3,591,429 115,475 3.22% (13,332) 2.8% 2.5% 0.3% School of Trades and Technology 3,562,214 182,115 5.11% 4,188,612 180,957 4.32% (1,157) 3.9% 3.9% 0.1% SJC Foundation 316,461 25,736 8.13% 309,408 24,900 8.05% (836) 0.6% 0.5% 0.0% Student Services 5,074,659 401,422 7.91% 4,670,614 384,831 8.24% (16,592) 8.7% 8.3% 0.4% Technology Services 4,379,561 835,254 19.07% 4,758,321 790,809 16.62% (44,446) 18.1% 17.0% 1.1% Total 57,398,038 4,611,036 8.03% 56,831,300 4,650,638 8.18% 39,602 100.0% 100.0% Transfers to Auxilliaries 320,396-0.00% 96,023 - Transfers to (from) Other Funds 607,059 607,059 100.00% 1,324,798 1,190,000 89.83% 582,941 Total with Transfers $ 58,325,493 $ 5,218,095 8.95% $ 58,252,120 $ 5,840,638 10.03% $ 622,543 HHPC related expense are now reflect in the HHPC report. This will cause differences between FY16 and FY17 reports.
Statement of Net Position July 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 11,396,150 $ 327,339 $ 67,271 $ 185,456 $ 6,031,265 $ 57,227 $ - $ 18,064,707 Investments 1,750,000 - - 180,000 1,000,000 - - 2,930,000 Student Accounts Receivable 3,650,451 181,259 17,204 - - 388-3,849,303 Other Receivables 554,609 566,463 13,915 128 873,519 - - 2,008,633 Inventories - - 1,806,816 - - - - 1,806,816 Prepaid Expenses 14,950 - - - - - - 14,950 Property, Plant, and Equipment - - - - 76,020,966 - - 76,020,966 Due From Other Funds - - - - - - - - Other Assets - - - - - - - - Deferred Outflows - - - - - - 4,361,761 4,361,761 Total Assets and Deferred Outflows $ 17,366,160 $ 1,075,060 $ 1,905,206 $ 365,584 $ 83,925,749 $ 57,615 $ 4,361,761 $ 109,057,135 Liabilities & Fund Balances Accounts Payable - Trade $ 212,225 $ 64,860 $ 354,167 $ - $ 502,791 $ - $ - $ 1,134,043 Accounts Payable - Other 852 18,454 - - - - - 19,305 Payroll Withholding Payable 602,479 - - - - - - 602,479 Accrued Liabilities 264,901 1,721 915-235,236 - - 502,772 Unearned Revenue (34,318) 561,719-291 - - - 527,692 Notes Payable - - - - 212,506 - - 212,506 Bonds Payable - - - - 12,566,250 - - 12,566,250 Other Liabilities 118,694-2,462-248,392-58,672,592 59,042,140 Deferred Inflows - - - - - - 6,207,619 6,207,619 Fund Balance 16,201,327 428,306 1,547,662 365,293 70,160,574 57,615 (60,518,450) 28,242,328 Total Liabilities, Deferred Inflows & Fund Balances $ 17,366,160 $ 1,075,060 $ 1,905,206 $ 365,584 $ 83,925,749 $ 57,615 $ 4,361,761 $ 109,057,135
Bookstore Report Actual Margin Trend Base Year FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 Sales and Services $ 39,811 $ 59,628 $ 66,078 98.6% 98.9% 98.6% 60.2% 90.2% 100.0% Other Revenue 565 669 932 1.4% 1.1% 1.4% 60.6% 71.7% 100.0% Total 40,377 60,296 67,010 100.0% 100.0% 100.0% 60.3% 90.0% 100.0% Cost of Goods Sold (28,456) (44,224) (44,019) (70.5)% (73.3)% (65.7)% 64.6% 100.5% 100.0% Net Before Transfers 11,921 16,072 22,991 29.5% 26.7% 34.3% 51.9% 69.9% 100.0% Transfers In - - - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Net Including Transfers 11,921 16,072 22,991 29.5% 26.7% 34.3% 51.9% 69.9% 100.0% Salaries and Benefits 20,844 24,692 21,388 51.6% 41.0% 31.9% 97.5% 115.4% 100.0% Operating Expenses 4,214 18,974 50,152 10.4% 31.5% 74.8% 8.4% 37.8% 100.0% Internal Administrative Charges - - - 0.0% 0.0% 0.0% Total 25,058 43,666 71,540 62.1% 72.4% 106.8% 35.0% 61.0% 100.0% Net Income (Loss) Before Transfers (13,137) (27,593) (48,548) (32.5)% (45.8)% (72.4)% 27.1% 56.8% 100.0% Transfers (Out) - - - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (13,137) $ (27,593) $ (48,548) (32.5)% (45.8)% (72.4)% 27.1% 56.8% 100.0% Margin Area: Every line item is stated as a percentage of total revenues. Trend Area: Each line item is expressed as a percentage of the base year.
Food Service Report Actual Margin Trend Base Year FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 Sales and Services $ 43,472 $ 58,324 $ 57,368 100.0% 100.0% 100.0% 75.8% 101.7% 100.0% Total 43,472 58,324 57,368 100.0% 100.0% 100.0% 75.8% 101.7% 100.0% Cost of Goods Sold (21,165) (26,259) (21,064) (48.7)% (45.0)% (36.7)% 100.5% 124.7% 100.0% Net Before Transfers 22,307 32,065 36,304 51.3% 55.0% 63.3% 61.4% 88.3% 100.0% San Juan College Operating Expenses 5,294 12.2% A'viand's/Sodexo Wages & Benefits 30,871 27,834 34,403 71.0% 47.7% 60.0% 89.7% 80.9% 100.0% Operating Expenses 10,933 18,589 16,239 25.1% 31.9% 28.3% 67.3% 114.5% 100.0% Total 47,098 46,423 50,642 108.3% 79.6% 88.3% 93.0% 91.7% 100.0% Net Income (Loss) Before Transfers (24,792) (14,358) (14,338) (57.0)% (24.6)% (25.0)% 172.9% 100.1% 100.0% Transfers In - - - 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (24,792) $ (14,358) $ (14,338) (57.0)% (24.6)% (25.0)% 172.9% 100.1% 100.0% Margin Area: Every line item stated as a percentage of total revenues. Trend Area: Every line tiem is expressed as a percentage of the base year. Food Service provider changed in July 2016. SJC Operating expenses are related to utilities paid by the college.
Human Health and Performance Center Report Budget YTD Actual YTD Actual YTD $ % of Budget Actual Margin FY 16/17 FY 16/17 FY 15/16 Variance FY 16/17 FY 16/17 FY 15/16 Sales and Services $ 452,382 $ 32,967 $ 28,720 $ 4,247 7.3% 98.1% 98.2% Other Revenue 237,000 652 520 132 0.3% 1.9% 1.8% Total 689,382 33,619 29,240 4,379 4.9% 100.0% 100.0% Transfers In 541,990 - - - 0.0% 0.0% 0.0% Net Including Transfers 1,231,372 33,619 29,240 4,379 2.7% 100.0% 100.0% Salaries and Benefits 957,562 62,902 54,812 (8,090) 6.6% 187.1% 187.5% Operating Expenses 273,810 4,904 5,875 971 1.8% 14.6% 20.1% Total 1,231,372 67,806 60,686 (7,120) 5.5% 201.7% 207.5% Net Income (Loss) Including Transfers $ - $ (34,187) $ (31,446) $ (2,741) (101.7)% (107.5)% Margin Area: Every line item is stated as a percentage of total revenues.
Statement of Cash Flows For Month Ended July 31, 2016 July 31, 2015 Cash flows from operating activities Tuition and Fees $ 165,453 $ 1,487,239 Grants and Contracts 2,133,416 1,196,698 Sales and Services 46,232 50,951 Auxilliary Sales and Services 73,996 118,620 Payments to Suppliers (2,065,215) (1,748,178) Payments to Employees (2,466,566) (2,401,723) Payments for Benefits (834,659) (900,851) Payments for Utilities (108,034) (108,838) Payments for Student Aid (66,994) (78,743) Other Receipts 99,712 (147,322) Other Payments (4,860) (4,000) Net cash provided (used) by operating activities (3,027,519) (2,536,147) Cash flows from noncapital financing activities State Appropriations 2,038,600 2,101,688 Local Appropriations - 310,494 Federal Student Aid 36,447 (2,096) Other Non-Operating (Expenses) 92,888 17,179 Net cash provided (used) by noncapital financing activities 2,167,935 2,427,265 Cash flows from capital and related financing activities Interest Payments on Bonds and Notes (315,688) (67,506) Capital Appropriations - - Insurance Receipts for Hail Damage - 497,500 Principal Payments on Bonds and Notes (3,287,998) (111,487) Bond Issuance - - Purchase of Capital Assets - - Net cash provided (used) by capital and related financing activities (3,603,686) 318,507 Cash flows from investing activities Transfer between Cash and Investments - - Investment Income 890 (10,022) Net cash provided (used) by investing activities 890 (10,022) Net increase (decrease) in cash and cash equivalents (4,462,380) 199,603 Cash and cash equivalents - beginning of year 22,708,858 13,994,628 Cash and cash equivalents - end of month $ 18,246,478 $ 14,194,231