2017-18 Second Quarter Budget Report...III. Capital/Bond Project Funds 44 A. Capital Projects Fund 36 45 B. GO Bond Measure G-2010 Series B Fund 42 50 C. GO Bond Measure G-2010 Series

2017-18 Second Quarter Budget ReportEvergreen Valley College | San José City College | Workforce Institute |

San Jose Evergreen Community College Extension at Milpitas | District Services

February 13, 2018

2017/2018 SECOND QUARTER BUDGET REPORT

Presented to the Board of Trustees February 13, 2018

Doug Smith, Vice Chancellor, Administrative Services Peter Fitzsimmons, Executive Director Fiscal Services

Anthony Oum, Assistant Director Fiscal Services Linda Wilczewski, Controller

Prepared in collaboration with Fiscal Services and Business Services Staff

BOARD OF TRUSTEES AND

ADMINISTRATIVE OFFICERS

BOARD OF TRUSTEES Mayra Cruz, President

Jeffrey Lease, Vice President Craig Mann Rudy Nasol Wendy Ho

Huong Nguyen Scott Pham

ADMINISTRATIVE OFFICERS Debbie Budd, Chancellor

Kim Garcia, Vice Chancellor, Human Resources Ben Seaberry, Vice Chancellor, Information Technology/CISO

Doug Smith, Vice Chancellor, Administrative Services William Watson, Interim Executive Director of WorkforceInstitute

Keith Aytch, Interim President, Evergreen Valley College Byron Clift Breland, President, San Jose City College

TABLE OF CONTENTS

I. Introduction

A. Transmittal Memo 1

B. FY 2017/2018 Second Quarter Budget Summary 4

C. Board of Trustees Budget Principles 5

II. General Funds 6

A. Unrestricted General Fund 10 9

B. Parking Fund 11 24

C. Financial Stabilization Fund 12 25

D. Student Success Enhancement Fund 14 26

E. Facility Rental Fund 15 27

F. Workforce Institute Fund 16 31

G. Categoricals & Grants Fund 17 32

H. Health Fees Fund 18 41

III. Capital/Bond Project Funds 44

A. Capital Projects Fund 36 45

B. GO Bond Measure G-2010 Series B Fund 42 50

C. GO Bond Measure G-2010 Series C Fund 43 54

D. GO Bond Measure G-2010 Series D Fund 44 60

E. GO Bond Measure X Fund 45 66

IV. Special Revenue Funds 69

A. Cafeteria Fund 70 70

B. Child Development Fund 72 71

V. Internal Service Fund 72

A. Self-Insurance Fund 61 73

VI. Fiduciary Funds 74

A. Financial Aid Fund 48 75

B. Scholarships & Loan Agency Fund 96 78

VII. OPEB-Related Funds 81

A. OPEB Bond Flow Chart 82

B. OPEB Trust Fund 75 83

C. Retiree Benefit Fund 81 84

D. Long-Term OPEB Debt Fund 85 85

VIII. Appendices

A. Budget Assumptions 86

B. Estimated Fund Balances 89

C. 1% Cost Analysis of Salaries & Benefits – By Bargaining Group 91

D. 1 Day Cost Analysis of Salaries and Benefits – By Bargaining Group 94

E. Historical Credit and Non-Credit 320 Report 97

F. Districtwide Legal (Object 55712) 99

G. Associated Students Unaudited Financials 100

H. Foundation Unaudited Financials 102

I. FON - Full-Time Faculty Obligation Compliance – Fall 2017 103

J. 2017-2018 Apportionment Attendance Report – CCFS-320 P1 104

K. Property Tax Analysis 115

L. Apportionment Analysis 116

February 13, 2018 To: Chancellor Dr. Budd Honorable Board of Trustees From: Doug Smith, Vice Chancellor of Administrative Services Introduction

Enclosed for your information, please find the FY2017-2018 Second Quarter Budget. This budget includes updated and revised projections for revenue and expenditure budget detail as of December 31, 2017 for FY2017-2018 as well as budget projections for the subsequent three-years.

Immediately following this transmittal letter is the Second Quarter Budget Summary of the District’s Unrestricted General Fund 10 for FY2017-2018 through FY2020-2021, summarizing the budget detail included in this Second Quarter Budget Report. This budget report was supported by the Business Services staff at Evergreen Valley College, San Jose City College, and the Workforce Institute then analyzed, compiled, and finalized by the District Services Fiscal staff. Community college finance is complex, sometimes unpredictable, and very changeable. Business Services and Fiscal Services staff are to be commended for their attention to detail, work ethic, and commitment to the organization to provide updates on a quarterly basis by compiling year-to-date budget activity and producing revised projections for the current budget year and future budgets to assist the Chancellor and Board of Trustees with decision-making.

On February 1, 2018 the District Budget Committee reviewed this document at length, including assumptions and the basis on which budget projections have been made. The District Budget Committee is highly experienced, very knowledgeable, fully informed about budget detail, and has an excellent understanding of the overall budget picture, including the changing nature of basic aid (community supported) funding and the underlying budget assumptions used. The District Budget Committee will remain influential in validating the District’s budget status as it is updated and as new information becomes available.

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2017-2018 Fiscal Year

The adjusted beginning fund balance at July 1, 2017 was $15,591,265, 14.3% of prior year expenditures. The revenues are now projected to be $112,291,585, which again this year has us as a Community Supported College District (Basic Aid status) by approximately $32 million. This figure is based on $21.4 million in actual additional revenue, if we were serving to our fully funded FTES capacity, and $10.5 million due to our FTES being below the funded State FTES Cap. Property taxes at $93.7 million represent 83.4% of our total projected revenue of $112.3 million. The next property tax update is scheduled by the Santa Clara County Tax Collector in mid-February. This figure is updated on several occasions throughout the year, historically with upward trends. The property tax revenues are currently projected to be $93,706,400, which represents a 4.94% increase to the Unrestricted General Fund 10 from FY2016-2017. The budget projections will be updated as the Santa Clara County Tax Collector provides revised estimates to the District.

With the continued increase in local property taxes at the second data point in FY2017-2018 the District’s financial outlook remains strong. As previously noted, the trend for subsequent property tax data points has been significantly higher, however, in FY2016-2017 that trend did not hold as the first data point represented an increase of 6.02% and the final data point finished at 6.19%. The previous four-year pattern of property tax growth from initial data point to final data point has averaged in excess of 3% additional during the fiscal year. Each one percent in FY2017-18 generates in excess of $900,000. For this fiscal year the initial data point was 2.92% and the second data point was 4.94% representing just over a 2% point to point increase.

On the expenditure side the District is projecting to spend $112,270,568 in FY2017-2018. Last year the final actual expenditures were $108,700,657 of which 85.1% were for personnel expenditures and 14.9% for operating costs. This years’ budget as projected anticipates 84.8% in personnel costs and 15.2% for operating costs.

District unrestricted revenues are now nearly, entirely, property tax dependent. On the expenditure side, retirement costs for STRS and PERS continue to escalate with a 1.85% rate increase in STRS and 1.64% rate increase in PERS this fiscal year. This trend continues in the out-years with projected rate increases at similar levels through at least FY2020-2021. On the other hand, the District experienced a reduction of 8.51% in Blue Cross premiums in this budget year and an increase of 5.88% in Kaiser medical rates. With the move to SISC, Self- Insured Schools of California, our projected out-year premium increases are 5.9% for Blue Cross and 5.5% for Kaiser. These out-year projections are based on the recent Self-Insured Schools of California premium increase history which is likely attributed to the extensive purchasing power of this large Joint Powers Authority. Also included in our long-term fiscal outlook is the Cadillac Tax burden that has been delayed from an effective date beginning in calendar year 2020 with a $1.6m cost estimate the first year annualizing to an

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estimate of $3.2m in FY2020-2021, to an effective date of 2022, annualizing in FY2022-2023. When the time comes, if no further amendments, these increased costs must be supported and backfilled by continued and ongoing property tax increases.

For planning purposes, the District will maintain its long-term posture and budget planning of property tax estimates growing at a rate of 3.5%. Also in recent years the District has incorporated an expenditure discount factor. This factor is based on the historical five-year average variance between expenditures that are budgeted to be spent and actual dollars expended at the end of the year. In the out-years we apply the actual five-year historical average as a discount which is 1.78%. This essentially reduces the out-year projected expenditures by approximately $2m. Based on historical spending patterns this discount factor is a progressive budget methodology and is based on sound budget principles.

Summary

In summary our FY2017-2018 budget is projected to be balanced with a projected increase to the ending fund balance of $21,017 for a total $15,612,282, 13.9%. In the succeeding budget years, based on assumptions incorporated as part of the detail budget package, the current estimate is to finish at 15.7%, 20.0%, and 25.3%.

For the District’s financial future there are seven key data points and factors to watch and carefully manage:

1. Property Tax receipts 2. Resource Allocation Model Adoption 3. Collective Bargaining efforts 4. Health and Welfare premiums 5. STRS and PERS pension employer rate increases 6. The impact of the ACA Cadillac Tax, now deferred to 2020 7. The need to fund the Stabilization Fund with one-time dollars while the economy is providing adequate new resources

These elements are the major factors that will influence this budget and the District’s financial future.

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San Jose/Evergreen Community College District2017 ‐ 2018 2nd Quarter Budget Summary

December 31, 2017

Audited Actuals

Adopted Budget

EstimatedActuals

Estimated Budget

Estimated Budget

Estimated Budget

2016‐17 2017‐18 2017‐18 2018‐19 2019‐20 2020‐21

Beginning Fund Balance $16,428,949 15.9% $15,534,130 14.3% $15,591,265 14.3% $15,612,282 13.9% $17,769,665 15.7% $22,708,215 20.0%

Revenues$11,014 $0 $9,365 $0 $0 $0

State $8,404,627 $7,692,128 $7,564,266 $7,637,278 $7,740,163 $7,826,392Local $99,066,929 $101,519,749 $103,875,369 $107,230,453 $110,702,589 $114,293,927Other Sources/Transfers $352,885 $770,801 $842,585 $784,427 $193,802 $193,802

Total Revenues $107,835,455 $109,982,678 $112,291,585 $115,652,158 $118,636,554 $122,314,121

ExpendituresCertificated $44,376,579 $40,746,366 $44,640,232 $41,411,509 $41,798,959 $42,190,043Classified $22,202,101 $24,161,631 $23,553,752 $24,403,718 $24,565,941 $24,729,299Benefits (health & welfare, statutory $25,934,802 $28,206,268 $26,960,356 $30,283,338 $31,561,833 $32,879,701

Total Personnel $92,513,482 85.1% $93,114,265 83.0% $95,154,340 84.8% $96,098,565 83.2% $97,926,733 84.6% $99,799,043 84.7%

Materials & Supplies $993,638 $1,024,149 $912,700 $1,024,149 $1,024,149 $1,024,149Operating Expenses $10,948,526 $13,649,113 $12,709,383 $13,368,876 $13,218,876 $13,368,876Capital Outlay $879,703 $137,513 $211,693 $137,513 $137,513 $137,513Contingency/Other Outgo $3,365,308 $4,220,779 $3,282,452 $4,922,490 $3,451,234 $3,472,655

Total Non‐Personnel $16,187,175 14.9% $19,031,554 17.0% $17,116,228 15.2% $19,453,028 16.8% $17,831,772 15.4% $18,003,193 15.3%

Sub Total Expenditures $108,700,657 $112,145,819 $112,270,568 $115,551,593 $115,758,505 $117,802,236

Discount Factor $0 ($1,996,196) $0 ($2,056,818) ($2,060,501) ($2,096,880)

Total Expenditures $108,700,657 $110,149,623 $112,270,568 $113,494,775 $113,698,004 $115,705,356

Net Change in Fund Balance ($865,202) ($166,945) $21,017 $2,157,383 $4,938,550 $6,608,765

Ending Fund Balance $15,563,747 14.3% $15,367,185 13.95% $15,612,282 13.9% $17,769,665 15.7% $22,708,215 20.0% $29,316,980 25.3%

Federal

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Board of Trustees Budget Principles

Adopted February 28, 2017

1. Trustees to provide the Chancellor and staff with policy framework for managing an “appropriate” fund balance & structural balance.

2. Affirm a “student centered” approach that ensures our values of opportunity, equity, and social justice.

3. Compliance with accreditation standards.

4. Distinguish between on‐going vs. one‐time resources and expenses.

5. Manage all resource allocations or funding reductions systematically to maximize student equity and success.

6. Seek efficiencies and revenue opportunities.

7. Establish and maintain an employee salary and compensation structure that is competitive among the Bay 10 Community College Districts.

8. Maintain a minimum 7% Unrestricted General Fund reserve consistent with board policy.

9. District Stabilization Fund

Board authority required to access.

Access during economic downturn.

Replenish in healthy fiscal times.

At Fiscal Year End, transfer up to $500K of one‐time money, when General Fund balance finishes above 10%.

Cap Stabilization Fund at $2.5M.

10. Establish and maintain a balanced funding model that is centered on our mission, vision, values, board Ends Policies, and strategic plan.

11. Property Tax projections will be based on 3.5% growth and will be adjusted each period based on County Tax Collector updates.

12. Adopted Budgets and Quarterly Reports will include long‐term revenue and expenditure forecasts, enrollment trends, and financial risk

analysis.

13. Use data to inform decision making.

14. Seed Student Opportunity and Access Revenue (S.O.A.R.) from current land‐lease proceeds.

15. Financially plan and budget for total cost of ownership, including building‐related expenses, and program‐related expenses.

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GENERAL FUNDS

GENERAL FUNDS – UNRESTRICTED

Unrestricted General Fund 10

The Unrestricted General Fund 10 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

Through the second quarter of FY2017-2018, the District recognized $47,741,094 in revenues or 43% of the annual anticipated revenues. This is up (from a dollar perspective) from the second quarter of FY2016-2017 when the District had recognized $47,030,565 or 44% of the annual anticipated revenues.

Expenditures

Through second quarter of FY2017-2018, the District expended $53,826,697 or 48% of the annual anticipated expenditures. This is up from the second quarter of FY2016-2017, when the District had expended $51,467,159 or 47% of the annual anticipated expenditures.

Reserve

The anticipated reserve for FY2017-2018 is projected to be 13.91%. The reserve for FY2018-2019 is estimated at 15.66% based upon budget assumptions listed in the appendices of the report. The reserve does not include any assumption for negotiated contract settlements. It is important to note that in January 2018 the Federal Government deferred the Cadillac Tax associated with the Affordable Care Act from the year 2020 to the year 2022, which is the primary driver for the increase in projected fund balance in FY2019-2020 and FY2020-2021 from the FY2017-2018 First Quarter Budget Report.

Financial Stabilization Fund 12

On February 24, 2015, the Board of Trustees authorized the creation of this fund. On February 23, 2016, the Board of Trustees established parameters on fund utilization. There is currently a balance of $750,000 in this fund as a result of inter-fund transfers from the Unrestricted General Fund 10.

Student Success Enhancement Fund 14

Established in FY2015-2016, the Student Success Enhancement Fund receives partial revenues from the land lease payments from the Evergreen Marketplace II Retail Development and may receive future revenues associated with the land development project of some of the vacant parcels located adjacent to Evergreen Valley College. The objective of these revenues is to provide a funding source for innovative projects focused on closing achievement gaps aligned with the Board of Trustees’ ends policies.

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Facility Rental Fund 15

The Facilities Rental Fund was established in FY2010-2011 to track facilities rental fees received pursuant to the Civic Center Act and to track corresponding costs associated with these 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. As of December 31, 2017, District Services has recognized $83,997 or 53% of anticipated revenues associated with the tenants at 40 S. Market Street; San Jose City College has recognized $192,028 or 43% of anticipated annual revenues while Evergreen Valley College has recognized $30,714 or 18% of anticipated annual revenues. San Jose City College is anticipating transferring $500,000 to the Unrestricted General Fund 10 and Evergreen Valley College is anticipating transferring $90,000 to the Unrestricted General Fund 10 to supplement their general operating expenses by June 30, 2018.

GENERAL FUNDS – RESTRICTED

Parking Fund 11

The Parking Fund was augmented by the Unrestricted General Fund 10 to support operations by $41,148 and $103,484 in FY2010-2011 and FY2011-2012, respectively. On April 10, 2012, the Board of Trustees authorized an increase to parking permits and daily parking fees to mitigate the reliance of the Unrestricted General Fund 10. As a result of this action and vacancies within the police department, the Parking Fund had a modest ending fund balance in the subsequent years. Due to declining revenues and an increase in expenditures, the Parking Fund once again ran a deficit and required an augmentation from the Unrestricted General Fund 10 to support operations by $99,647 and $411,692 in FY2015-2016 and FY 2016-2017, respectively. The projection for support in FY2017-2018 from the Unrestricted General Fund 10 is currently $588,885. Staff is developing an action plan including an evaluation of waived parking fees to mitigate this reliance on the Unrestricted General Fund 10.

Note that the transportation fee (Eco Pass) is also accounted for in the Parking Fund. This program ran a surplus in FY2016-2017 of $12,800; however, is projected to run a deficit of $71,582 in FY2017-2018 due to the increased cost imposed by the Valley Transportation Authority. Staff is discussing ways to preserve the program while minimizing its reliance on the Unrestricted General Fund 10.

Workforce Institute Fund 16

Beginning in FY2011-2012, the District and the Workforce Institute agreed that the Workforce Institute would annually transfer 15% of its operating profit to the District. In FY2011-2012 this resulted in a transfer of $70,788. The Workforce Institute finished the subsequent fiscal years with an operating deficit so there was no transfer to the Unrestricted General Fund 10. The trend reversed in FY2015-2016 with a modest transfer of $6,383; however, the Workforce Institute once again ran a deficit in FY2016-2017. The current projection for FY2017-2018 is that there will be a modest transfer of $1,614.

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Categorical and Grant Fund 17

District Services has spent $93,260 or 8% of anticipated spending through the second quarter of FY2017-2018 (up from when District Services spent $21,146 or 1% from the same period in FY2016-2017); San Jose City College has spent $4,223,141 or 28% of anticipated spending through the second quarter of FY2017-2018 (down from $3,925,492 or 34% from the same period in FY2016-2017); Evergreen Valley College has spent $3,574,496 or 23% of anticipated spending through the second quarter of FY2017-2018 (down from $3,784,922 or 36% from the same period in FY2016-2017); and the Workforce Institute has spent $1,831,419 or 21% of anticipated spending through the second quarter of FY2017-2018 (up from $1,098,629 or 8% from the same period in FY2016-2017).

Student Health Fees Fund 18

The Student Health Fee Fund was augmented by the Unrestricted General Fund 10 to support operations at Evergreen Valley College by $14,830 in FY2010-2011 and was augmented by MAA Funds to support operations at San Jose City College by $25,082 in FY2010-2011. Both campuses responded by reducing the expenditure budget for FY2011-2012. On February 14, 2012, 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 was structurally balanced in FY2011-2012.

However, in FY2012-2013 the Student Health Fees Fund once again ran a deficit requiring an augmentation by the Unrestricted General Fund 10 to support operations at Evergreen Valley College by $5,119 and to support operations at San Jose City College by $32,006. San Jose City College ran a deficit in FY2013-2014 requiring an augmentation from the Unrestricted General Fund 10 of $29,041, while Evergreen Valley College ran experienced a surplus of $5,687 primarily due to salary savings due to a vacancy. On January 4, 2014, the Board of Trustees authorized an increase to the student health fee by $1 (from $18 to $19 per semester) based upon the Implicit Price Deflator Index effective the 2014 Fall Semester. Despite this action, San Jose City College ran a deficit in FY2014-2015 of $9,472 while Evergreen Valley College ran a slight surplus of $43,806.

On April 4, 2017, the Board of Trustees authorized an increase to the student health fee by another $1 (from $19 to $20 per semester) based upon the Implicit Price Deflator Index. Both colleges ended FY2015-2016 and FY2016-2017 with a modest ending fund balance (San Jose City College = $39,261 and $6,792 respectively. Evergreen Valley College = $65,890 and $29,265 respectively). San Jose City College and Evergreen Valley College are projecting a balanced budget in FY2017-2018.

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10 - GENERAL FUND

ConsolidatedFY 2017-2018ESTIMATED

ACTUALS

FY 2018 - 2019ESTIMATED BUDGET

PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$

State Revenue 7,564,266 7,637,278 73,012 1% 7,740,163 102,885 1% 7,826,392 86,228 1%

Local Revenue 103,875,369 107,230,453 3,355,084 3% 110,702,589 3,472,136 3% 114,293,927 3,591,338 3%

Other Financing Sources 8,802 8,802 0 0% 8,802 0 0% 8,802 0 0%

SUBTOTAL REVENUE 111,457,802$ 114,876,533$ 3,418,731$ 3% 118,451,554$ 3,575,021$ 3% 122,129,121$ 3,677,566$ 3%

Transfers-In 833,783 775,625 (58,158) -7% 185,000 (590,625) -76% 185,000 0 0%

TOTAL INCOME 112,291,585$ 115,652,158$ 3,360,573$ 3% 118,636,554$ 2,984,396$ 3% 122,314,121$ 3,677,566$ 3%

EXPENDITURES

Certificated Salaries 22,381,884$ 23,039,205$ 657,321$ 3% 23,246,558$ 207,353$ 1% 23,455,777$ 209,219$ 1%Certificated Salaries MSC 3,319,323 3,625,529 306,206 9% 3,658,158 32,629 1% 3,691,081 32,923 1%Certificated Salaries Adjunct 18,939,025 14,746,775 (4,192,250) -22% 14,894,243 147,468 1% 15,043,185 148,942 1%

Classified Salaries 14,909,686 16,315,006 1,405,320 9% 16,429,212 114,206 1% 16,544,216 115,004 1%Classified Salaries MSC 6,662,587 6,859,688 197,101 3% 6,907,705 48,017 1% 6,956,059 48,354 1%Classified Hourly 1,504,562 1,070,176 (434,386) -29% 1,070,176 0 0% 1,070,176 0 0%Overtime 476,917 158,848 (318,069) -67% 158,848 0 0% 158,848 0 0%

Employee Benefits (Non-H&W) 13,959,620 14,934,235 974,615 7% 15,332,919 398,684 3% 15,720,546 387,627 3%Employee Benefits (H&W) 13,000,736 15,349,103 2,348,367 18% 16,228,914 879,811 6% 17,159,155 930,241 6%

Materials and Supplies 912,700 1,024,149 111,449 12% 1,024,149 0 0% 1,024,149 0 0%

Operating Expenses 12,709,383 13,368,876 659,493 5% 13,218,876 (150,000) -1% 13,368,876 150,000 1%

Capital Outlay 211,693 137,513 (74,180) -35% 137,513 0 0% 137,513 0 0%

Contingency 0 1,492,190 1,492,190 0 (1,492,190) -100% 0 0 Other Outgo 13,928 0 (13,928) -100% 0 0 0 0

SUBTOTAL EXPENDITURES 109,002,044$ 112,121,293$ 3,119,249$ 3% 112,307,271$ 185,978$ 0% 114,329,581$ 2,022,311$ 2%

Transfers-Out 3,268,524 3,430,300 161,776 5% 3,451,234 20,934 1% 3,472,655 21,421 1%

SUBTOTAL EXPENDITURES 112,270,568$ 115,551,593$ 3,281,025$ 3% 115,758,505$ 206,912$ 0% 117,802,236$ 2,043,732$ 2%

Discount Factor 0$ (2,056,818)$ (2,056,818)$ (2,060,501)$ (3,683)$ 0% (2,096,880)$ (36,378)$ 2%

TOTAL EXPENDITURES 112,270,568$ 113,494,775$ 1,224,207$ 1% 113,698,003$ 203,229$ 0% 115,705,357$ 2,007,353$ 2%

DIFFERENCE 21,017$ 2,157,383$ 2,136,366$ 4,938,551$ 2,781,168$ 129% 6,608,764$ 1,670,213$ 34%

FUND BALANCE

Net Change in Fund Balance 21,017$ 2,157,383$ 2,136,366$ 4,938,551$ 2,781,168$ 129% 6,608,764$ 1,670,213$ 34%Beginning Balance, July 1 15,591,265 15,612,282 21,017 0% 17,769,665 2,157,383 14% 22,708,217 4,938,551 28%

NET FUND BALANCE, JUNE 30 15,612,282$ 17,769,665$ 2,157,383$ 14% 22,708,217$ 4,938,551$ 28% 29,316,981$ 6,608,764$ 29%

% GROWTH% GROWTH % GROWTH

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Three Year Projection

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10 - GENERAL FUND

DistrictwideFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

State Revenue 7,388,943$ 7,467,563$ 78,620$ 1% 7,568,754$ 101,191$ 1% 7,653,269$ 84,514$ 1%

Local Revenue 93,911,698 97,176,557 3,264,859 3% 100,555,748 3,379,191 3% 104,053,211 3,497,463 3%

Other Financing Sources 8,802 8,802 0 0% 8,802 0 0% 8,802 0 0%

SUBTOTAL REVENUE 101,309,443$ 104,652,922$ 3,343,479$ 3% 108,133,304$ 3,480,382$ 3% 111,715,282$ 3,581,977$ 3%

Transfers-In 19,158 44,031 24,873 130% 0 (44,031) -100% 0 0

TOTAL INCOME 101,328,601$ 104,696,953$ 3,368,352$ 3% 108,133,304$ 3,436,351$ 3% 111,715,282$ 3,581,977$ 3%

EXPENDITURES

Certificated Salaries Adjunct 14,288$ 0$ (14,288)$ -100% 0$ 0$ 0$ 0$

Classified Salaries 145,100$ 262,500$ 117,400$ 81% 264,338$ 1,838$ 1% 266,188$ 1,850$ 1%Classified Hourly 529,347 145,000 (384,347) -73% 145,000 0 0% 145,000 0 0%

Employee Benefits (Non-H&W) 1,898,195 1,840,225 (57,970) -3% 1,883,127 42,902 2% 1,924,380 41,253 2%

Materials and Supplies 174,672 186,855 12,183 7% 186,855 0 0% 186,855 0 0%

Operating Expenses 7,915,336 8,383,515 468,179 6% 8,233,515 (150,000) -2% 8,383,515 150,000 2%

Capital Outlay 22,448 25,000 2,552 11% 25,000 0 0% 25,000 0 0%

SUBTOTAL EXPENDITURES 10,699,386$ 10,843,095$ 143,709$ 1% 10,737,835$ (105,260)$ -1% 10,930,938$ 193,103$ 2%

Transfers-Out 2,909,866 2,962,087 52,221 2% 2,983,021 20,934 1% 3,004,442 21,421 1%

SUBTOTAL EXPENDITURES 13,609,252$ 13,805,182$ 195,930$ 1% 13,720,856$ (84,326)$ -1% 13,935,380$ 214,524$ 2%

Discount Factor 0$ (245,732)$ (245,732)$ (244,231)$ 1,501$ -1% (248,050)$ (3,819)$ 2%

TOTAL EXPENDITURES 13,609,252$ 13,559,450$ (49,802)$ 0% 13,476,624$ (82,825)$ -1% 13,687,330$ 210,706$ 2%

DIFFERENCE 87,719,349$ 91,137,503$ 3,418,154$ 4% 94,656,680$ 3,519,177$ 4% 98,027,951$ 3,371,271$ 4%


% GROWTH % GROWTH % GROWTH

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10 - GENERAL FUND

District ServicesFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Transfers-In 185,000$ 185,000$ 0$ 0% 185,000$ 0$ 0% 185,000$ 0$ 0%

TOTAL INCOME 185,000$ 185,000$ 0$ 0% 185,000$ 0$ 0% 185,000$ 0$ 0%

EXPENDITURES

Certificated Salaries MSC 447,061$ 470,129$ 23,068$ 5% 474,360$ 4,231$ 1% 478,629$ 4,269$ 1%

Classified Salaries 4,638,089 5,070,855 432,766 9% 5,106,351 35,496 1% 5,142,095 35,744 1%Classified Salaries MSC 3,572,771 3,725,204 152,433 4% 3,751,280 26,076 1% 3,777,539 26,259 1%Classified Hourly 302,598 265,499 (37,099) -12% 265,499 0 0% 265,499 0 0%Overtime 167,575 55,168 (112,407) -67% 55,168 0 0% 55,168 0 0%

Employee Benefits (Non-H&W) 2,091,093 2,465,771 374,678 18% 2,529,168 63,397 3% 2,590,611 61,443 2%Employee Benefits (H&W) 2,539,912 2,932,229 392,317 15% 3,100,304 168,075 6% 3,278,014 177,709 6%


Operating Expenses 1,412,040 1,329,584 (82,456) -6% 1,329,584 0 0% 1,329,584 0 0%

Capital Outlay 55,675 57,749 2,074 4% 57,749 0 0% 57,749 0 0%

Contingency 0 243,714 243,714 0 (243,714) -100% 0 0

SUBTOTAL EXPENDITURES 15,360,644$ 16,803,387$ 1,442,743$ 9% 16,856,948$ 53,561$ 0% 17,162,373$ 305,424$ 2%

Discount Factor 0$ (299,100)$ (299,100)$ (300,054)$ (953)$ 0% (305,490)$ (5,437)$ 2%

TOTAL EXPENDITURES 15,360,644$ 16,504,287$ 1,143,643$ 7% 16,556,895$ 52,608$ 0% 16,856,882$ 299,988$ 2%

DIFFERENCE (15,175,644)$ (16,319,287)$ (1,143,643)$ 8% (16,371,895)$ (52,608)$ 0% (16,671,882)$ (299,988)$ 2%



Page 11

10 - GENERAL FUND

San Jose City CollegeFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

State Revenue 80,909$ 72,966$ (7,943)$ -10% 73,696$ 730$ 1% 74,433$ 737$ 1%

Local Revenue 5,341,183 5,389,965 48,782 1% 5,439,235 49,270 1% 5,488,998 49,763 1%

SUBTOTAL REVENUE 5,422,092$ 5,462,931$ 40,839$ 1% 5,512,931$ 50,000$ 1% 5,563,431$ 50,500$ 1%

Transfers-In 500,000 403,684 (96,316) -19% 0 (403,684) -100% 0 0

TOTAL INCOME 5,922,092$ 5,866,615$ (55,477)$ -1% 5,512,931$ (353,684)$ -6% 5,563,431$ 50,500$ 1%

EXPENDITURES

Certificated Salaries 10,604,637$ 11,489,919$ 885,282$ 8% 11,593,328$ 103,409$ 1% 11,697,668$ 104,340$ 1%Certificated Salaries MSC 1,502,080 1,654,362 152,282 10% 1,669,251 14,889 1% 1,684,274 15,023 1%Certificated Salaries Adjunct 9,822,908 7,268,757 (2,554,151) -26% 7,341,445 72,688 1% 7,414,859 73,414 1%

Classified Salaries 4,284,269 4,730,534 446,265 10% 4,763,648 33,114 1% 4,796,994 33,346 1%Classified Salaries MSC 1,439,561 1,544,614 105,053 7% 1,555,426 10,812 1% 1,566,314 10,888 1%Classified Hourly 425,801 420,170 (5,631) -1% 420,170 0 0% 420,170 0 0%Overtime 153,495 85,000 (68,495) -45% 85,000 0 0% 85,000 0 0%

Employee Benefits (Non-H&W) 4,974,814 5,297,976 323,162 6% 5,443,770 145,794 3% 5,585,851 142,082 3%Employee Benefits (H&W) 4,842,598 5,969,155 1,126,557 23% 6,311,307 342,152 6% 6,673,071 361,764 6%

Materials and Supplies 352,729 351,507 (1,222) 0% 351,507 0 0% 351,507 0 0%

Operating Expenses 2,474,827 2,147,728 (327,099) -13% 2,147,728 0 0% 2,147,728 0 0%

Capital Outlay 73,709 21,431 (52,278) -71% 21,431 0 0% 21,431 0 0%

Contingency 0 200,000 200,000 0 (200,000) -100% 0 0

SUBTOTAL EXPENDITURES 40,951,428$ 41,181,153$ 229,725$ 1% 41,704,011$ 522,858$ 1% 42,444,867$ 740,857$ 2%

Transfers-Out 164,393 164,493 100 0% 164,493 0 0% 164,493 0 0%

SUBTOTAL EXPENDITURES 41,115,821$ 41,345,646$ 229,825$ 1% 41,868,504$ 522,858$ 1% 42,609,360$ 740,857$ 2%

Discount Factor 0$ (735,952)$ (735,952)$ (745,259)$ (9,307)$ 1% (758,447)$ (13,187)$ 2%

TOTAL EXPENDITURES 41,115,821$ 40,609,694$ (506,127)$ -1% 41,123,244$ 513,551$ 1% 41,850,914$ 727,670$ 2%

DIFFERENCE (35,193,729)$ (34,743,079)$ 450,650$ -1% (35,610,313)$ (867,235)$ 2% (36,287,483)$ (677,170)$ 2%



Page 12

10 - GENERAL FUND

Evergreen Valley CollegeFY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

INCOME

Federal Revenue 9,365$ 0$ (9,365)$ -100% 0$ 0$ 0$ 0$

State Revenue 94,414 96,749 2,335 2% 97,713 964 1% 98,690 977 1%

Local Revenue 4,622,488 4,663,931 41,443 1% 4,707,606 43,675 1% 4,751,718 44,112 1%

SUBTOTAL REVENUE 4,726,267$ 4,760,680$ 34,413$ 1% 4,805,319$ 44,639$ 1% 4,850,408$ 45,089$ 1%

Transfers-In 129,625 142,910 13,285 10% 0 (142,910) -100% 0 0

TOTAL INCOME 4,855,892$ 4,903,590$ 47,698$ 1% 4,805,319$ (98,271)$ -2% 4,850,408$ 45,089$ 1%

EXPENDITURES

Certificated Salaries 11,777,247$ 11,549,286$ (227,961)$ -2% 11,653,230$ 103,944$ 1% 11,758,109$ 104,879$ 1%Certificated Salaries MSC 1,370,182 1,501,038 130,856 10% 1,514,547 13,509 1% 1,528,178 13,631 1%Certificated Salaries Adjunct 9,015,128 7,478,018 (1,537,110) -17% 7,552,798 74,780 1% 7,628,326 75,528 1%

Classified Salaries 5,648,929 6,030,003 381,074 7% 6,072,213 42,210 1% 6,114,718 42,505 1%Classified Salaries MSC 1,505,906 1,439,304 (66,602) -4% 1,449,379 10,075 1% 1,459,525 10,146 1%Classified Hourly 230,816 239,507 8,691 4% 239,507 0 0% 239,507 0 0%Overtime 134,970 18,680 (116,290) -86% 18,680 0 0% 18,680 0 0%

Employee Benefits (Non-H&W) 4,896,484 5,227,866 331,382 7% 5,371,811 143,945 3% 5,512,094 140,283 3%Employee Benefits (H&W) 5,504,283 6,312,712 808,429 15% 6,674,557 361,845 6% 7,057,142 382,586 6%


Operating Expenses 797,301 1,386,134 588,833 74% 1,386,134 0 0% 1,386,134 0 0%

Capital Outlay 45,261 32,733 (12,528) -28% 32,733 0 0% 32,733 0 0%

Contingency 0 946,071 946,071 0 (946,071) -100% 0 0 Other Outgo 13,928 0 (13,928) -100% 0 0 0 0

SUBTOTAL EXPENDITURES 41,086,904$ 42,433,654$ 1,346,750$ 3% 42,237,890$ (195,764)$ 0% 43,007,448$ 769,558$ 2%

Transfers-Out 194,265 303,720 109,455 56% 303,720 0 0% 303,720 0 0%

SUBTOTAL EXPENDITURES 41,281,169$ 42,737,374$ 1,456,205$ 4% 42,541,610$ (195,764)$ 0% 43,311,168$ 769,558$ 2%

Discount Factor 0$ (760,725)$ (760,725)$ (757,241)$ 3,485$ 0% (770,939)$ (13,698)$ 2%

TOTAL EXPENDITURES 41,281,169$ 41,976,649$ 695,480$ 2% 41,784,370$ (192,279)$ 0% 42,540,229$ 755,859$ 2%

DIFFERENCE (36,425,277)$ (37,073,059)$ (647,782)$ 2% (36,979,051)$ 94,008$ 0% (37,689,821)$ (710,770)$ 2%



Page 13

10 - GENERAL FUND

San Jose Evergreen Community College Ext.FY 2017-2018ESTIMATED

ACTUALS


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE


PRIOR YEARVARIANCE

EXPENDITURES

Certificated Salaries Adjunct 86,701$ 0$ (86,701)$ -100% 0$ 0$ 0$ 0$

Classified Salaries 193,299$ 221,114$ 27,815$ 14% 222,662$ 1,548$ 1% 224,221$ 1,559$ 1%Classified Salaries MSC 144,349 150,566 6,217 4% 151,620 1,054 1% 152,681 1,061 1%Classified Hourly 16,000 0 (16,000) -100% 0 0 0 0 Overtime 20,877 0 (20,877) -100% 0 0 0 0

Employee Benefits (Non-H&W) 99,034 102,397 3,363 3% 105,044 2,647 3% 107,610 2,566 2%Employee Benefits (H&W) 113,943 135,007 21,064 18% 142,746 7,739 6% 150,928 8,182 6%

Materials and Supplies 105,000 26,000 (79,000) -75% 26,000 0 0% 26,000 0 0%

Operating Expenses 109,879 121,915 12,036 11% 121,915 0 0% 121,915 0 0%

Capital Outlay 14,600 600 (14,000) -96% 600 0 0% 600 0 0%

Contingency 0 102,405 102,405 0 (102,405) -100% 0 0

SUBTOTAL EXPENDITURES 903,682$ 860,004$ (43,678)$ -5% 770,587$ (89,417)$ -10% 783,955$ 13,368$ 2%

Discount Factor 0$ (15,308)$ (15,308)$ (13,716)$ 1,592$ -10% (13,954)$ (238)$ 2%

TOTAL EXPENDITURES 903,682$ 844,696$ (58,986)$ -7% 756,870$ (87,826)$ -10% 770,001$ 13,130$ 2%

DIFFERENCE (903,682)$ (844,696)$ 58,986$ -7% (756,870)$ 87,826$ -10% (770,001)$ (13,130)$ 2%



Page 14

10 - GENERAL FUND

Consolidated ADOPTEDBUDGET

REVISEDBUDGET

ACTUAL YTD ESTIMATED TOTALJune 30, 2018

VARIANCESavings or (Shortfall)

FY 2018-2019ESTIMATED

BUDGETINCOME

Federal Revenue 0$ 9,365$ 9,365$ 100% 9,365$ 0$ 100% 0$

State Revenue 7,692,128 7,692,128 1,380,245 18% 7,564,266 (127,862) 98% 7,637,278

Local Revenue 101,519,749 101,519,749 46,264,263 46% 103,875,369 2,355,620 102% 107,230,453

Other Financing Sources 25,750 25,750 4,401 17% 8,802 (16,948) 34% 8,802

SUBTOTAL REVENUE 109,237,627$ 109,246,992$ 47,658,274$ 44% 111,457,802$ 2,210,810$ 102% 114,876,533$

Transfers-In 745,051 821,370 82,820 10% 833,783 12,413 102% 775,625

TOTAL INCOME 109,982,678$ 110,068,362$ 47,741,094$ 43% 112,291,585$ 2,223,223$ 102% 115,652,158$

EXPENDITURES

Certificated Salaries 22,425,777$ 22,809,908$ 10,699,898$ 47% 22,381,884$ 428,024$ 98% 23,039,205$ Certificated Salaries MSC 3,549,186 3,610,836 1,654,534 46% 3,319,323 291,513 92% 3,625,529 Certificated Salaries Adjunct 14,771,403 15,004,586 9,801,690 65% 18,939,025 (3,934,439) 126% 14,746,775

Classified Salaries 16,239,326 16,007,101 7,481,495 47% 14,909,686 1,097,415 93% 16,315,006 Classified Salaries MSC 6,695,777 6,686,620 3,260,145 49% 6,662,587 24,033 100% 6,859,688 Classified Hourly 1,067,680 1,172,199 810,552 69% 1,504,562 (332,363) 128% 1,070,176 Overtime 158,848 287,281 303,355 106% 476,917 (189,636) 166% 158,848

Employee Benefits (Non-H&W) 13,677,651 13,777,516 6,331,654 46% 13,959,620 (182,104) 101% 14,934,235 Employee Benefits (H&W) 14,528,617 14,459,754 6,507,138 45% 13,000,736 1,459,018 90% 15,349,103

Materials and Supplies 1,024,149 1,174,610 349,884 30% 912,700 261,910 78% 1,024,149

Operating Expenses 13,649,113 14,192,932 5,805,321 41% 12,709,383 1,483,549 90% 13,368,876

Capital Outlay 137,513 294,391 95,240 32% 211,693 82,698 72% 137,513

Contingency 916,579 212,605 0 0% 0 212,605 0% 1,492,190 Other Outgo 0 13,928 11,865 85% 13,928 0 100% 0

SUBTOTAL EXPENDITURES 108,841,619$ 109,704,267$ 53,112,771$ 48% 109,002,044$ 702,223$ 99% 112,121,293$

Transfers-Out 3,304,200 3,246,066 713,926 22% 3,268,524 (22,458) 101% 3,430,300


Discount Factor 0$ 0$ 0$ 0$ 0$ (2,056,818)$

TOTAL EXPENDITURES 112,145,819$ 112,950,333$ 53,826,697$ 48% 112,270,568$ 679,765$ 99% 113,494,775$

DIFFERENCE (2,163,141)$ (2,881,971)$ (6,085,603)$ 211% 21,017$ 2,902,988$ -1% 2,157,383$

FUND BALANCE

Net Change in Fund Balance (2,163,141)$ (2,881,971)$ (6,085,603)$ 211% 21,017$ 2,902,988$ -1% 2,157,383$ Beginning Balance, July 1 15,534,130 15,563,747 15,563,747 100% 15,591,265 27,518 100% 15,612,282

NET FUND BALANCE, JUNE 30 13,370,989$ 12,681,776$ 9,478,144$ 75% 15,612,282$ 2,930,506$ 123% 17,769,665$

% YTD % OF REVISED BUDGET

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 QUARTERLY REPORT - Quarter Ended 12/31/2017

Page 15

10 - GENERAL FUND

Districtwide ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

State Revenue 7,516,805$ 7,516,805$ 1,289,077$ 17% 7,388,943$ (127,862)$ 98% 7,467,563$

Local Revenue 92,431,964 92,431,964 37,256,513 40% 93,911,698 1,479,734 102% 97,176,557

Other Financing Sources 25,750 25,750 4,401 17% 8,802 (16,948) 34% 8,802

SUBTOTAL REVENUE 99,974,519$ 99,974,519$ 38,549,991$ 39% 101,309,443$ 1,334,924$ 101% 104,652,922$

Transfers-In (From Funds 16 &17) 61,551 61,551 8,772 14% 19,158 (42,393) 31% 44,031

TOTAL INCOME 100,036,070$ 100,036,070$ 38,558,763$ 39% 101,328,601$ 1,292,531$ 101% 104,696,953$

EXPENDITURES

Certificated Salaries Adjunct 0$ 7,144$ 7,144$ 100% 14,288$ (7,144)$ 200% 0$

Classified Salaries* 262,500 262,500 89,390 34% 145,100 117,400 55% 262,500 Classified Hourly** 145,000 155,064 264,674 171% 529,347 (374,283) 341% 145,000

Employee Benefits (Non-H&W) 1,840,225 1,847,522 170,151 9% 1,898,195 (50,673) 103% 1,840,225 Employee Benefits (H&W) 0 0 55,473 0 0 0

Materials and Supplies 186,855 187,126 78,636 42% 174,672 12,454 93% 186,855

Operating Expenses 8,183,515 8,236,568 3,625,583 44% 7,915,336 321,232 96% 8,383,515

Capital Outlay 25,000 24,729 5,608 23% 22,448 2,281 91% 25,000


Transfers-Out (To Funds 11, 16, & 85)2,777,813 2,777,853 714,026 26% 2,909,866 (132,013) 105% 2,962,087

SUBTOTAL EXPENDITURES 13,420,908$ 13,498,506$ 5,010,685$ 37% 13,609,252$ (110,746)$ 101% 13,805,182$

Discount Factor 0$ 0$ 0$ 0$ 0$ (245,732)$

TOTAL EXPENDITURES 13,420,908$ 13,498,506$ 5,010,685$ 37% 13,609,252$ (110,746)$ 101% 13,559,450$

DIFFERENCE 86,615,162$ 86,537,564$ 33,548,078$ 39% 87,719,349$ 1,181,785$ 101% 91,137,503$



Page 16

10 - GENERAL FUND

District Services ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

Transfers-In (From Fund 15) 185,000 185,000 74,048 40% 185,000 0 100% 185,000

TOTAL INCOME 185,000$ 185,000$ 74,048$ 40% 185,000$ 0$ 100% 185,000$

EXPENDITURES

Certificated Salaries MSC 449,037$ 449,037$ 223,533$ 50% 447,061$ 1,976$ 100% 470,129$

Classified Salaries 5,038,223 4,929,204 2,306,866 47% 4,638,089 291,115 94% 5,070,855 Classified Salaries MSC 3,626,366 3,619,496 1,777,836 49% 3,572,771 46,725 99% 3,725,204 Classified Hourly 263,003 265,276 158,519 60% 302,598 (37,322) 114% 265,499 Overtime 55,168 113,906 106,654 94% 167,575 (53,669) 147% 55,168

Employee Benefits (Non-H&W) 2,199,368 2,197,028 1,049,874 48% 2,091,093 105,935 95% 2,465,771 Employee Benefits (H&W) 2,816,727 2,816,727 1,283,314 46% 2,539,912 276,815 90% 2,932,229


Operating Expenses 1,608,980 1,577,363 610,814 39% 1,412,040 165,323 90% 1,329,584

Capital Outlay 57,749 75,831 31,442 41% 55,675 20,156 73% 57,749

Contingency 0 0 0 0 0 243,714


Discount Factor 0$ 0$ 0$ 0$ 0$ (299,100)$


DIFFERENCE (16,117,106)$ (16,050,933)$ (7,535,978)$ 47% (15,175,644)$ 875,289$ 95% (16,319,287)$



Page 17

10 - GENERAL FUND

San Jose City College ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

State Revenue 80,909$ 80,909$ 42,073$ 52% 80,909$ 0$ 100% 72,966$

Local Revenue 4,502,834 4,502,834 4,742,484 105% 5,341,183 838,349 119% 5,389,965

SUBTOTAL REVENUE 4,583,743$ 4,583,743$ 4,784,557$ 104% 5,422,092$ 838,349$ 118% 5,462,931$

Transfers-In (From Fund 15) 400,000 400,000 0 0% 500,000 100,000 125% 403,684

TOTAL INCOME 4,983,743$ 4,983,743$ 4,784,557$ 96% 5,922,092$ 938,349$ 119% 5,866,615$

EXPENDITURES

Certificated Salaries 11,144,993$ 11,338,279$ 5,222,901$ 46% 10,604,637$ 733,642$ 94% 11,489,919$ Certificated Salaries MSC 1,631,275 1,679,731 751,040 45% 1,502,080 177,651 89% 1,654,362 Certificated Salaries Adjunct 7,367,425 7,482,224 5,213,250 70% 9,822,908 (2,340,684) 131% 7,268,757

Classified Salaries 4,695,687 4,667,439 2,142,135 46% 4,284,269 383,170 92% 4,730,534 Classified Salaries MSC 1,520,582 1,506,341 719,781 48% 1,439,561 66,780 96% 1,544,614 Classified Hourly 420,170 425,801 242,607 57% 425,801 0 100% 420,170 Overtime 85,000 153,495 122,378 80% 153,495 0 100% 85,000

Employee Benefits (Non-H&W) 4,814,625 4,872,841 2,495,730 51% 4,974,814 (101,973) 102% 5,297,976 Employee Benefits (H&W) 5,671,436 5,625,341 2,421,299 43% 4,842,598 782,743 86% 5,969,155


Operating Expenses 2,147,728 2,624,827 1,149,531 44% 2,474,827 150,000 94% 2,147,728

Capital Outlay 21,431 88,709 50,491 57% 73,709 15,000 83% 21,431

Contingency 578,099 0 0 0 0 200,000


Transfers-Out (To Funds 17 & 48) 164,493 164,493 (100) 0% 164,393 100 100% 164,493


Discount Factor 0$ 0$ 0$ 0$ 0$ (735,952)$

TOTAL EXPENDITURES 40,614,451$ 41,017,250$ 20,658,843$ 50% 41,115,821$ (98,571)$ 100% 40,609,694$

DIFFERENCE (35,630,708)$ (36,033,507)$ (15,874,286)$ 44% (35,193,729)$ 839,778$ 98% (34,743,079)$



Page 18

10 - GENERAL FUND

Evergreen Valley College ADOPTEDBUDGET

REVISEDBUDGET




BUDGETINCOME

Federal Revenue 0$ 9,365$ 9,365$ 100% 9,365$ 0$ 100% 0$

State Revenue 94,414 94,414 49,095 52% 94,414 0 100% 96,749

Local Revenue 4,584,951 4,584,951 4,265,266 93% 4,622,488 37,537 101% 4,663,931

SUBTOTAL REVENUE 4,679,365$ 4,688,730$ 4,323,726$ 92% 4,726,267$ 37,537$ 101% 4,760,680$

Transfers-In (From Funds 15 & 17) 98,500 174,819 0 0% 129,625 (45,194) 74% 142,910

TOTAL INCOME 4,777,865$ 4,863,549$ 4,323,726$ 89% 4,855,892$ (7,657)$ 100% 4,903,590$

EXPENDITURES

Certificated Salaries 11,280,784$ 11,471,629$ 5,476,999$ 48% 11,777,247$ (305,618)$ 103% 11,549,286$ Certificated Salaries MSC 1,468,874 1,482,068 679,961 46% 1,370,182 111,886 92% 1,501,038 Certificated Salaries Adjunct 7,403,978 7,515,218 4,537,946 60% 9,015,128 (1,499,910) 120% 7,478,018

Classified Salaries 6,039,091 5,944,133 2,846,454 48% 5,648,929 295,204 95% 6,030,003 Classified Salaries MSC 1,403,674 1,415,628 690,354 49% 1,505,906 (90,278) 106% 1,439,304 Classified Hourly 239,507 310,058 144,752 47% 230,816 79,242 74% 239,507 Overtime 18,680 19,880 63,884 321% 134,970 (115,090) 679% 18,680

Employee Benefits (Non-H&W) 4,737,717 4,772,937 2,567,765 54% 4,896,484 (123,547) 103% 5,227,866 Employee Benefits (H&W) 5,920,824 5,898,056 2,690,080 46% 5,504,283 393,773 93% 6,312,712


Operating Expenses 1,386,134 1,541,890 376,364 24% 797,301 744,589 52% 1,386,134

Capital Outlay 32,733 90,522 6,375 7% 45,261 45,261 50% 32,733

Contingency 338,480 212,605 0 0% 0 212,605 0% 946,071 Other Outgo 0 13,928 11,865 85% 13,928 0 100% 0


Transfers-Out (To Funds 17 & 48) 361,894 303,720 0 0% 194,265 109,455 64% 303,720


Discount Factor 0$ 0$ 0$ 0$ 0$ (760,725)$


DIFFERENCE (36,126,807)$ (36,431,413)$ (15,842,307)$ 43% (36,425,277)$ 6,136$ 100% (37,073,059)$



Page 19

10 - GENERAL FUND

San Jose Evergreen Community College Ext. ADOPTEDBUDGET

REVISEDBUDGET




BUDGET

EXPENDITURES

Certificated Salaries 0$ 0$ (2)$ 0$ 0$ 0$ Certificated Salaries Adjunct 0 0 43,350 86,701 (86,701) 0

Classified Salaries 203,825 203,825 96,650 47% 193,299 10,526 95% 221,114 Classified Salaries MSC 145,155 145,155 72,174 50% 144,349 806 99% 150,566 Classified Hourly 0 16,000 0 0% 16,000 0 100% 0 Overtime 0 0 10,439 20,877 (20,877) 0

Employee Benefits (Non-H&W) 85,716 87,188 48,134 55% 99,034 (11,846) 114% 102,397 Employee Benefits (H&W) 119,630 119,630 56,972 48% 113,943 5,687 95% 135,007

Materials and Supplies 26,000 105,000 9,040 9% 105,000 0 100% 26,000

Operating Expenses 322,756 212,284 43,029 20% 109,879 102,405 52% 121,915

Capital Outlay 600 14,600 1,324 9% 14,600 0 100% 600

Contingency 0 0 0 0 0 102,405

SUBTOTAL EXPENDITURES 903,682$ 903,682$ 381,110$ 42% 903,682$ 0$ 100% 860,004$

Discount Factor 0$ 0$ 0$ 0$ 0$ (15,308)$

TOTAL EXPENDITURES 903,682$ 903,682$ 381,110$ 42% 903,682$ 0$ 100% 844,696$

DIFFERENCE (903,682)$ (903,682)$ (381,110)$ 42% (903,682)$ 0$ 100% (844,696)$



Page 20

State Categorical Programs - Fund 10

Districtwide FY 2017-2018 ADOPTED BUDGET

STATE BUDGETFUND 10

SUPPLEMENTALEXERCISED FLEXIBILITY

One-TimeCarryover FundsFrom Prior Year

FY 2017-2018TOTAL ANTICIPATED

REVENUE

FY 2018-2019ESTIMATEDREVENUE

FLEXIBILITYALLOWED

Full-time Faculty Hiring 735,349$ 735,349 0 0 0 735,349 735,349 NOPart-time Faculty Compensation 247,106 247,106 0 0 0 247,106 247,106 NOPart-time Faculty Health Insurance 5,682 5,682 0 0 0 5,682 5,682 NOPart-time Faculty Office Hours 873,404 873,404 0 0 0 873,404 873,404 NO

TOTAL 1,861,541$ 1,861,541$ 0$ 0$ 0$ 1,861,541$ 1,861,541$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2017-2018 Categorical Revised Budget - Quarter Ended 12/31/2017

Page 21

9.10%

11.80%

9.70%

10.50%

14.65% 14.80%

8.39%

7.81%

6.22%

10.99%

11.59%

14.39%

16.14%

13.60%

15.89%

14.31% 13.91%

15.66%

19.97%

25.34%

0.00%

5.00%

10.00%

15.00%

20.00%

25.00%

30.00%

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18Est.

18/19Est.

19/20Est.

20/21Est.

Ending Fund Balance (General Fund 10)

General Fund $ General Fund %

ProjectedActual

Page 22

3,464 3,462 3,416 3,306 3,137 2,964 2,869 2813 2,821 2,796

3,862 3,923 3,665

3,284 3,206

3,022 2,860

27282,365 2,514

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018

Fall Enrollment History (Credit FTES)

Evergreen Valley College San Jose City College

Page 23

11 - PARKING FUND


REVISEDBUDGET



FY 2018-2019ESTIMATED BUDGET

INCOME

Local Revenue 825,000$ 825,000$ 465,457$ 56% 759,174$ (65,826)$ 92% 825,000$

SUBTOTAL REVENUE 825,000$ 825,000$ 465,457$ 56% 759,174$ (65,826)$ 92% 825,000$

Transfers-In (From Fund 10) 456,836 456,836 0 0% 588,885 132,049 129% 641,110

TOTAL INCOME 1,281,836$ 1,281,836$ 465,457$ 36% 1,348,059$ 66,223$ 105% 1,466,110$

EXPENDITURES

Classified Salaries 466,937$ 443,059 219,220 49% 438,441 4,618 99% 473,428 Classified Salaries MSC 140,326 139,664 70,377 50% 140,753 (1,089) 101% 146,197 Classified Hourly 6,325 4,803 4,803 100% 4,803 0 100% 0 Overtime 10,525 35,065 35,065 100% 70,130 (35,065) 200% 10,525

Employee Benefits (Non-H&W) 150,391 150,122 75,683 50% 151,055 (933) 101% 168,691 Employee Benefits (H&W) 237,007 237,007 115,861 49% 231,722 5,285 98% 255,039


Operating Expenses 274,290 281,381 94,990 34% 321,475 (40,094) 114% 403,395

TOTAL EXPENDITURES 1,294,636$ 1,294,636$ 617,239$ 48% 1,360,858$ (66,222)$ 105% 1,466,110$

DIFFERENCE (12,800)$ (12,800)$ (151,782)$ 1186% (12,799)$ 1$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (12,800)$ (12,800)$ (151,782)$ 1186% (12,799)$ 1$ 100% 0$ Beginning Balance, July 1 12,800 12,799 12,799 100% 12,799 0 100% 0

NET FUND BALANCE, JUNE 30 0$ (1)$ (138,983)$ 0$ 1$ 0% 0$



Page 24

12 - FINANCIAL STABILIZATION FUND


REVISEDBUDGET




INCOME

Transfers-In (From Fund 10) 0$ 0$ 0$ 0$ 0$ 0$

TOTAL INCOME 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

Transfers-Out 0 0 0 0 0 0

TOTAL EXPENDITURES 0$ 0$ 0$ 0$ 0$ 0$

DIFFERENCE 0$ 0$ 0$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 0$ 0$ 0$ 0$ Beginning Balance, July 1 750,000 750,000 750,000 100% 750,000 0 100% 750,000

NET FUND BALANCE, JUNE 30 750,000$ 750,000$ 750,000$ 100% 750,000$ 0$ 100% 750,000$



Page 25

14 - STUDENT SUCCESS ENHANCEMENT FUND


REVISEDBUDGET




INCOME

Local Revenue 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

TOTAL INCOME 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$

EXPENDITURES

Other Outgo 25,000$ 25,000$ 25,000$ 100% 25,000$ 0$ 100% 25,000$


DIFFERENCE 0$ 0$ 0$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 0$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0

NET FUND BALANCE, JUNE 30 0$ 0$ 0$ 0$ 0$ 0$



Page 26

15 - FACILITY RENTAL FUND


REVISEDBUDGET




INCOME

Local Revenue 778,488$ 778,488$ 306,739$ 39% 779,305$ 817$ 100% 771,846$

TOTAL INCOME 778,488$ 778,488$ 306,739$ 39% 779,305$ 817$ 100% 771,846$

EXPENDITURES

Classified Salaries 174,919$ 104,419$ 52,709$ 50% 105,569$ (1,150)$ 101% 181,825$ Classified Hourly 6,400 30,400 5,685 19% 24,000 6,400 79% 6,400 Overtime 15,000 61,500 10,240 17% 56,500 5,000 92% 15,000

Employee Benefits (Non-H&W) 37,000 37,000 14,587 39% 33,989 3,011 92% 41,096 Employee Benefits (H&W) 54,422 54,422 24,353 45% 52,487 1,935 96% 55,092



Capital Outlay 39,105 139,105 25,453 18% 37,500 101,605 27% 54,105

Contingency 358,150 328,150 0 0% 0 328,150 0% 226,125

SUBTOTAL EXPENDITURES 1,179,468$ 1,179,468$ 154,999$ 13% 417,235$ 762,233$ 35% 756,213$

Transfers-Out (To Fund 10) 675,000 675,000 74,048 11% 775,000 (100,000) 115% 678,684

TOTAL EXPENDITURES 1,854,468$ 1,854,468$ 229,047$ 12% 1,192,235$ 662,233$ 64% 1,434,897$

DIFFERENCE (1,075,980)$ (1,075,980)$ 77,692$ -7% (412,930)$ 663,050$ 38% (663,051)$

FUND BALANCE

Net Change in Fund Balance (1,075,980)$ (1,075,980)$ 77,692$ -7% (412,930)$ 663,050$ 38% (663,051)$ Beginning Balance, July 1 1,075,980 1,075,982 1,075,982 100% 1,075,982 0 100% 663,052

NET FUND BALANCE, JUNE 30 0$ 2$ 1,153,674$ 663,052$ 663,050$ 1$



Page 27



REVISEDBUDGET




INCOME

Local Revenue 157,488$ 157,488$ 83,997$ 53% 158,305$ 817$ 101% 150,846$

TOTAL INCOME 157,488$ 157,488$ 83,997$ 53% 158,305$ 817$ 101% 150,846$

EXPENDITURES

Operating Expenses 32,500$ 32,500$ 11,164$ 34% 27,690$ 4,810$ 85% 27,690$

Contingency 145,022 145,022 0 0% 0 145,022 0% 88,807

SUBTOTAL EXPENDITURES 177,522$ 177,522$ 11,164$ 6% 27,690$ 149,832$ 16% 116,497$

Transfers-Out (To Fund 10) 185,000 185,000 74,048 40% 185,000 0 100% 185,000

TOTAL EXPENDITURES 362,522$ 362,522$ 85,212$ 24% 212,690$ 149,832$ 59% 301,497$

DIFFERENCE (205,034)$ (205,034)$ (1,215)$ 1% (54,385)$ 150,649$ 27% (150,651)$

FUND BALANCE

Net Change in Fund Balance (205,034)$ (205,034)$ (1,215)$ 1% (54,385)$ 150,649$ 27% (150,651)$ Beginning Balance, July 1 205,034 205,036 205,036 100% 205,036 0 100% 150,651

NET FUND BALANCE, JUNE 30 0$ 2$ 203,821$ 150,651$ 150,649$ 0$



Page 28



REVISEDBUDGET




INCOME

Local Revenue 449,000$ 449,000$ 192,028$ 43% 449,000$ 0$ 100% 449,000$

TOTAL INCOME 449,000$ 449,000$ 192,028$ 43% 449,000$ 0$ 100% 449,000$

EXPENDITURES

Classified Salaries 138,112$ 67,612$ 33,731$ 50% 67,612$ 0$ 100% 145,018$ Classified Hourly 0 24,000 5,685 24% 24,000 0 100% 0 Overtime 0 46,500 10,240 22% 46,500 0 100% 0

Employee Benefits (Non-H&W) 23,765 23,765 9,935 42% 23,765 0 100% 24,953 Employee Benefits (H&W) 31,357 31,357 13,788 44% 31,357 0 100% 32,925


Operating Expenses 296,523 196,523 0 0% 37,500 159,023 19% 50,000

Capital Outlay 10,000 110,000 25,453 23% 37,500 72,500 34% 25,000

Contingency 64,489 34,489 0 0% 0 34,489 0% 0


Transfers-Out (To Fund 10) 400,000 400,000 0 0% 500,000 (100,000) 125% 403,684

TOTAL EXPENDITURES 1,060,815$ 1,060,815$ 109,163$ 10% 798,234$ 262,581$ 75% 711,580$

DIFFERENCE (611,815)$ (611,815)$ 82,865$ -14% (349,234)$ 262,581$ 57% (262,580)$

FUND BALANCE

Net Change in Fund Balance (611,815)$ (611,815)$ 82,865$ -14% (349,234)$ 262,581$ 57% (262,580)$ Beginning Balance, July 1 611,814 611,814 611,814 100% 611,814 0 100% 262,580

NET FUND BALANCE, JUNE 30 (1)$ (1)$ 694,679$ 262,580$ 262,581$ 0$



Page 29



REVISEDBUDGET




INCOME

Local Revenue 172,000$ 172,000$ 30,714$ 18% 172,000$ 0$ 100% 172,000$

TOTAL INCOME 172,000$ 172,000$ 30,714$ 18% 172,000$ 0$ 100% 172,000$

EXPENDITURES

Classified Salaries 36,807$ 36,807 18,978 52% 37,957 (1,150) 103% 36,807 Classified Hourly 6,400 6,400 0 0% 0 6,400 0% 6,400 Overtime 15,000 15,000 0 0% 10,000 5,000 67% 15,000


Materials and Supplies 28,790 28,313 0 0% 7,000 21,313 25% 28,790


Capital Outlay 29,105 29,105 0 0% 0 29,105 0% 29,105

Contingency 148,639 148,639 0 0% 0 148,639 0% 137,318


Transfers-Out (To Fund 10) 90,000 90,000 0 0% 90,000 0 100% 90,000


DIFFERENCE (259,131)$ (259,131)$ (3,958)$ 2% (9,311)$ 249,820$ 4% (249,820)$

FUND BALANCE

Net Change in Fund Balance (259,131)$ (259,131)$ (3,958)$ 2% (9,311)$ 249,820$ 4% (249,820)$ Beginning Balance, July 1 259,132 259,132 259,132 100% 259,132 0 100% 249,821

NET FUND BALANCE, JUNE 30 1$ 1$ 255,174$ 249,821$ 249,820$ 1$



Page 30

16 - WORKFORCE INSTITUTE (Contract Education)

Workforce Institute ADOPTEDBUDGET

REVISEDBUDGET




INCOME

Local Revenue 1,285,000$ 1,285,000$ 255,174$ 20% 735,522$ (549,478)$ 57% 1,285,000$

SUBTOTAL REVENUE 1,285,000$ 1,285,000$ 255,174$ 20% 735,522$ (549,478)$ 57% 1,285,000$

Transfers-In (From Funds 10 & 17) 846,908 856,454 312,537 36% 720,208 (136,246) 84% 644,407

TOTAL INCOME 2,131,908$ 2,141,454$ 567,711$ 27% 1,455,730$ (685,724)$ 68% 1,929,407$

EXPENDITURES

Certificated Salaries MSC 181,662$ 181,662$ 84,683$ 47% 169,366$ 12,296$ 93% 178,681$ Certificated Salaries Adjunct 650 650 220 34% 220 430 34% 650

Classified Salaries 150,264 150,264 69,534 46% 139,068 11,196 93% 151,655 Classified Salaries MSC 381,338 383,672 192,157 50% 355,000 28,672 93% 375,110 Classified Hourly 242,042 242,042 52,483 22% 157,449 84,593 65% 242,042 Overtime 0 0 400 400 (400) 0




Capital Outlay 7,000 7,000 218 3% 5,000 2,000 71% 7,000

SUBTOTAL EXPENDITURES 2,095,179$ 2,098,090$ 598,007$ 29% 1,444,966$ 653,124$ 69% 1,892,518$

Transfers-Out (To Fund 10) 5,509 5,509 0 0% 1,614 3,895 29% 5,533


DIFFERENCE 31,220$ 37,855$ (30,296)$ -80% 9,150$ (28,705)$ 24% 31,356$

FUND BALANCE

Net Change in Fund Balance 31,220$ 37,855$ (30,296)$ -80% 9,150$ (28,705)$ 24% 31,356$ Beginning Balance, July 1 14,384 8,360 8,360 100% 8,360 0 100% 17,510

NET FUND BALANCE, JUNE 30 45,604$ 46,215$ (21,936)$ -47% 17,510$ (28,705)$ 38% 48,866$



Page 31

17 - RESTRICTED FUND

ConsolidatedADOPTEDBUDGET

REVISEDBUDGET

ACTUAL YTDESTIMATED TOTAL

June 30, 2018VARIANCE

Savings or (Shortfall)FY 2018-2019

ESTIMATED BUDGET

INCOME

Federal Revenue 5,054,005$ 5,072,525$ 1,053,129$ 21% 4,139,712$ (932,813)$ 82% 4,383,661$

State Revenue 32,911,853 35,281,239 12,666,561 36% 25,298,528 (9,982,711) 72% 27,780,197

Local Revenue 107,853 216,279 69,979 32% 216,279 0 100% 0

SUBTOTAL REVENUE 38,073,711$ 40,570,043$ 13,789,669$ 34% 29,654,519$ (10,915,524)$ 73% 32,163,858$

Transfers-In 416,932 358,758 0 0% 358,758 0 100% 358,758

TOTAL INCOME 38,490,643$ 40,928,801$ 13,789,669$ 34% 30,013,277$ (10,915,524)$ 73% 32,522,616$

EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 22,582$ 8% 45,164$ 234,516$ 16% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 51,588 18% 284,721 0 100% 234,516 10201 - Federal Work Study 712,372 712,372 329,116 46% 676,372 36,000 95% 712,372 10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 100% 36,000 0 100% 36,000 10302 - Upward Bound 337,332 345,765 157,805 46% 331,363 14,402 96% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 14,402 10303 - Talent Search 349,920 358,668 65,820 18% 227,027 131,641 63% 0 10303 - Talent Search - PY C/O 174,528 174,528 41,265 24% 174,528 0 100% 131,641 10401 - Perkins, Title I-C (VTEA) 385,773 385,773 51,955 13% 385,773 0 100% 385,773 10406 - Perkins, Title I-C Reserve 83,184 83,184 44,022 53% 83,184 0 100% 83,544 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 13,693 10% 132,738 0 100% 0 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 148,537 148,536 50% 148,536 10702 - Title V Grant - Year 2 0 0 (139) 0 0 0 10703 - Title V Grant - Year 3 157,357 157,357 155,098 99% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 88,325 18% 371,087 123,696 75% 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 0 0 123,696 10705 - Title V Grant - Year 5 0 0 0 0 0 466,295 10711 - Title V Culti. Execle - Year 1 418,376 418,376 41,255 10% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 128,033 58% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 105,528 16% 324,945 324,945 50% 324,945 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 324,945 10714 - Title V Culti. Execle - Year 4 0 0 0 0 0 649,860 10801 - Veteran Admin. Sup - PY C/O 5,952 7,553 0 0% 4,577 2,976 61% 2,976 11101 - TANF 86,419 86,158 27,064 31% 86,158 0 100% 86,158 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000 11208 - YESS Independent Living Program 22,500 22,500 7,292 32% 22,500 0 100% 22,500

SUBTOTAL - FEDERAL 5,137,903 5,156,424 1,366,369 26% 4,139,712 1,016,712 80% 4,383,661

STATE20201 - EOPS 1,884,365$ 1,819,827$ 850,543$ 47% 1,819,827$ 0$ 100% 1,819,827$ 20301 - Disabled Students 1,178,143 1,218,794 489,134 40% 1,218,794 0 100% 1,218,794 20401 - Student Success 2,944,947 2,797,700 1,090,285 39% 2,420,498 377,202 87% 2,797,700 20401 - Student Success - PY C/O 33,222 33,222 33,222 100% 33,222 0 100% 245,566 20402 - Student Equity 1,475,576 1,319,902 398,529 30% 1,026,148 293,754 78% 1,319,902

% YTD% OF REVISED

BUDGET


Page 32



REVISEDBUDGET




ESTIMATED BUDGET% YTD

% OF REVISED BUDGET


20402 - Student Equity - PY C/O 368,111 367,518 168,755 46% 367,518 0 100% 293,754 20403 - Hunger Free Campus Support 0 25,782 1,956 8% 24,676 1,106 96% 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 0 0 1,106 20404 - Innovation in Higher Education 0 1,923,077 285,506 15% 859,327 1,063,750 45% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 1,063,750 20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 31,729 45,194 41% 45,194 20405 - Zero Cost Textbook Degree 0 0 21,921 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 70,463 47% 150,000 0 100% 0 20406 - One-Time Emerg. Aid (Dreamer) 0 85,624 17,000 20% 62,506 23,118 73% 0 20406 - One-Time Emerg. Aid (Dreamer) - PY C/O 0 0 0 0 0 23,118 20801 - Apprenticeship 333,123 333,123 13,252 4% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 12,018 23% 51,540 0 100% 0 21001 - CalWORKS County Excess 387,639 387,639 158,205 41% 387,639 0 100% 387,639 21201 - CalWORKS State Program 474,836 440,342 233,411 53% 440,342 0 100% 440,342 21301 - SFAA - BFAP 805,501 805,501 366,404 45% 805,501 0 100% 805,528 21401 - Instructional Equipment & Library 403,971 367,179 51,612 14% 293,743 73,436 80% 1,592,317 21401 - Instructional Eq. & Library - PY C/O 378,457 378,457 56,070 15% 226,335 152,122 60% 225,558 21501 - Scheduled Maintenance & Repairs 403,971 367,179 0 0% 146,872 220,307 40% 713,415 21501 - Scheduled Maint. & Repairs - PY C/O 872,759 882,206 140,190 16% 759,619 122,587 86% 342,894 21518 - Year 2 Basic Skills 127,992 127,992 12,617 10% 127,992 0 100% 45,000 21519 - Year 1 Basic Skills 226,300 306,268 67,691 22% 261,268 45,000 85% 306,268 22002 - FT Student Success 403,887 403,887 311,386 77% 403,887 0 100% 403,887 22002 - FT Student Success - PY C/O 62,136 62,136 35,914 58% 62,136 0 100% 0 22003 - CA College Completion 0 214,500 5,250 2% 86,750 127,750 40% 214,500 22003 - CA College Completion - PY C/O 0 0 0 0 0 127,780 22004 - Guided Pathways 0 220,445 4,488 2% 9,741 210,704 4% 264,534 22004 - Guided Pathways - PY C/O 0 0 0 0 0 210,704 22301 - CARE 209,767 213,044 65,989 31% 213,044 0 100% 213,044 22500 - Lottery - Prop 20 600,000 600,000 212,788 35% 266,730 333,270 44% 600,000 22500 - Lottery - Prop 20 - PY C/O 260,330 363,846 85,286 23% 363,846 0 100% 333,270 22597 - Staff Diversity 50,000 50,000 0 0% 0 50,000 0% 50,000 22597 - Staff Diversity - PY C/O 44,970 44,970 9,100 20% 44,970 0 100% 50,000 24402 - CA College Promise Innov. - PY C/O 1,389,234 1,389,234 210,700 15% 995,220 394,014 72% 394,014 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 8,772 16% 17,544 38,498 31% 38,498 25402 - Waste Water Training 0 0 (30) 0 0 0 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 49,327 24,687 50% 49,327 0 100% 49,327 25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 0 0% 1,973 0 100% 1,793 25601 - Nursing Enrollment 145,500 148,077 27,080 18% 148,077 0 100% 148,077 25601 - Nursing Enrollment - Transfers-Out 8,500 5,923 0 0% 5,923 0 100% 5,923 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 93,069 93,069 93,069 100% 93,069 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 998,017 988,511 227,512 23% 988,511 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 11,388 23% 49,426 0 100% 0 25621 - Adult Education Block Grant - Year 3 1,419,650 1,419,650 359,287 25% 1,071,212 348,438 75% 1,169,650 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 348,438 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 17,964 25% 56,783 14,200 80% 85,180 26203 - Strong Workforce Program 2,269,899 2,269,899 224,075 10% 567,474 1,702,425 25% 2,269,899 26203 - Strong Workforce Prog - PY C/O 1,914,567 1,915,286 166,699 9% 1,328,311 586,975 69% 2,289,400

Page 33



REVISEDBUDGET





% OF REVISED BUDGET


26204 - Strong Workforce Regional 1,263,643 1,263,643 32,709 3% 315,910 947,733 25% 1,263,643 26204 - Strong Workforce Regional - PY C/O 1,245,459 1,245,459 30,795 2% 1,106,382 139,077 89% 1,086,810 26303 -IDRC 21 Century - Chabot 0 12,250 3,858 31% 12,250 0 100% 0 26308 - CTE Enhancement Fund - PY C/O 0 0 (192) 0 0 0 26309 - SVETP 0 0 (1,455) 0 0 0 26309 - SVETP - PY C/O 7,469,696 7,469,696 1,439,984 19% 5,113,225 2,356,471 68% 2,356,471 26309 - SVETP - Transfers-Out 298,788 298,788 57,322 19% 176,778 122,010 59% 122,010 26310 - MetroEd Silicon Valley Career 55,000 55,000 (293) -1% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 113,581 113,581 12,380 11% 36,329 77,252 32% 13,750 26311 - CTE Data Locked 20,264 20,264 20,264 100% 20,264 0 100% 0 26311 - CTE Data Locked - PY C/O 50,000 50,000 0 0% 50,000 0 100% 0 26312 - East Side Alliance Career 94,466 94,466 66,394 70% 94,466 0 100% 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 2,673 12% 2,673 19,952 12% 0 26600 - Song-Brown RN Capitation 0 0 1,064 0 0 0

SUBTOTAL - STATE 33,244,890 35,564,939 8,305,944 23% 25,664,844 9,900,095 72% 28,131,397

LOCAL31601 - United Way Bay Area (UWBA) 0$ 96,667$ 0$ 0% 96,667$ 0$ 100% 0$ 31601 - United Way Bay Area (UWBA) - PY C/O 33,219$ 33,219$ 33,219$ 100% 33,219$ 0$ 100% 0$ 32416 - SC County Post Secondary PSEP 0 11,760 11,760 100% 11,760 0 100% 0 33406 - PG&E - WFI - PY C/O 11,600 11,600 0 0% 11,600 0 100% 0 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 0 0% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 3,302 7% 48,234 0 100% 0 32804 - UC Regents Puente Project - PY C/O 1,500 1,500 0 0% 1,500 0 100% 0 34805 - Trash the Ash - PY C/O 5,589 5,589 1,720 31% 5,589 0 100% 0

SUBTOTAL - LOCAL 107,853 216,280 50,003 23% 216,280 0 100% 0

TOTAL EXPENDITURES 38,490,646$ 40,937,643$ 9,722,316$ 24% 30,020,836$ 10,916,807$ 73% 32,515,058$

DIFFERENCE (3)$ (8,842)$ 4,067,353$ (7,559)$ (1,283)$ 85% 7,558$

FUND BALANCE

Net Change in Fund Balance (3)$ (8,842)$ 4,067,353$ (7,559)$ 1,283$ 85% 7,558$ Beginning Balance, July 1 406,153 26,916 26,916 100% 26,916 0 100% 19,357

NET FUND BALANCE, JUNE 30 406,150$ 18,074$ 4,094,269$ 19,357$ 1,283$ 107% 26,915$

Page 34


District ServicesADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

State Revenue 3,488,238$ 1,229,206$ 243,139$ 20% 860,260$ (368,946)$ 70% 645,680$

TOTAL INCOME 3,488,238$ 1,229,206$ 243,139$ 20% 860,260$ (368,946)$ 70% 645,680$

EXPENDITURES

STATE20402 - Student Equity 73,778$ 72,303$ 0$ 0% 0$ 72,303$ 0% 72,303$ 20402 - Student Equity - PY C/O 52,931 52,322 0 0% 52,322 0 100% 72,303 21501 - Scheduled Maintenance & Repairs 161,588 146,872 0 0% 146,872 0 100% 146,872 21501 - Scheduled Maint. & Repairs - PY C/O 389,796 397,963 40,364 10% 397,963 0 100% 0 22597 - Staff Diversity 50,000 50,000 0 0% 0 50,000 0% 50,000 22597 - Staff Diversity - PY C/O 44,970 44,970 9,100 20% 44,970 0 100% 50,000 24402 - CA College Promise Innov. - PY C/O 488,365 416,293 35,024 8% 208,147 208,146 50% 208,146 24402 - CA College Promise Innov. - Transfers-Out 56,042 56,042 8,772 16% 17,544 38,498 31% 38,498 26203 - Strong Workforce Program 1,269,899 0 0 0 0 0

SUBTOTAL - STATE 2,587,369 1,236,765 93,260 8% 867,818 368,947 70% 638,122

TOTAL EXPENDITURES 2,587,369$ 1,236,765$ 93,260$ 8% 867,818$ 368,947$ 70% 638,122$

DIFFERENCE 900,869$ (7,559)$ 149,879$ (7,558)$ 1$ 100% 7,558$

% YTD% OF REVISED

BUDGET


Page 35


San Jose City CollegeADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

Federal Revenue 2,795,853$ 2,795,850$ 572,745$ 20% 2,308,233$ (487,617)$ 83% 2,610,166$

State Revenue 9,774,209 11,976,244 4,466,544 37% 9,165,166 (2,811,078) 77% 11,231,974

Local Revenue 1,500 1,500 0 0% 1,500 0 100% 0


Transfers-In 164,493 164,493 0 0% 164,493 0 100% 164,493

TOTAL INCOME 12,736,055$ 14,938,087$ 5,039,289$ 34% 11,639,392$ (3,298,695)$ 78% 14,006,633$

EXPENDITURES

FEDERAL10201 - Federal Work Study 360,000$ 360,000$ 95,533$ 27% 324,000$ 36,000$ 90% 360,000$ 10201 - Federal Work Study - PY C/O 36,000 36,000 36,000 100% 36,000 0 100% 36,000 10401 - Perkins, Title I-C (VTEA) 224,937 224,937 44,606 20% 224,937 0 100% 224,937 10406 - Perkins, Title I-C Reserve 41,592 41,592 23,859 57% 41,592 0 100% 41,592 10607 - WIA/WIOA Accelerator Technest 0 0 67 0 0 0 10607 - WIA/WIOA Acc. Technest - PY C/O 132,738 132,738 13,693 10% 132,738 0 100% 0 10702 - Title V Grant - Year 2 0 0 (139) 0 0 0 10703 - Title V Grant - Year 3 157,357 157,357 155,098 99% 157,357 0 100% 0 10704 - Title V Grant - Year 4 494,783 494,783 88,325 18% 371,087 123,696 75% 0 10704 - Title V Grant - Year 4 - PY C/O 0 0 0 0 0 123,696 10705 - Title V Grant - Year 5 0 0 0 0 0 466,295 10711 - Title V Culti. Execle - Year 1 418,376 418,376 41,255 10% 418,376 0 100% 0 10712 - Title V Culti. Execle - Year 2 219,305 219,305 128,033 58% 219,305 0 100% 0 10713 - Title V Culti. Execle - Year 3 649,890 649,890 105,528 16% 324,945 324,945 50% 324,945 10713 - Title V Culti. Execle - Year 3 - PY C/O 0 0 0 0 0 324,945 10714 - Title V Culti. Execle - Year 4 0 0 0 0 0 649,860 10801 - Veteran Admin. Sup - PY C/O 5,952 5,952 0 0% 2,976 2,976 50% 2,976 11101 - TANF 44,923 44,920 21,804 49% 44,920 0 100% 44,920 11206 - Child Development 10,000 10,000 0 0% 10,000 0 100% 10,000

SUBTOTAL - FEDERAL 2,795,853 2,795,850 753,662 27% 2,308,233 487,617 83% 2,610,166

STATE20201 - EOPS 998,799$ 963,681$ 542,755$ 56% 963,681$ 0$ 100% 963,681$ 20301 - Disabled Students 804,091 804,091 311,580 39% 804,091 0 100% 804,091 20401 - Student Success 1,385,641 1,316,359 644,769 49% 1,184,723 131,636 90% 1,316,359 20402 - Student Equity 700,899 686,880 208,658 30% 515,160 171,720 75% 686,880 20402 - Student Equity - PY C/O 257,059 257,075 110,634 43% 257,075 0 100% 171,720 20403 - Hunger Free Campus Support 0 12,241 0 0% 12,241 0 100% 0 20404 - Innovation in Higher Education 0 330,500 0 0% 66,100 264,400 20% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 264,400 20405 - Zero Cost Textbook Degree 0 0 21,921 0 0 0 20405 - Zero Cost Textbook Degree - PY C/O 150,000 150,000 70,463 47% 150,000 0 100% 0 20406 - One-Time Emerg. Aid (Dreamer) 0 46,237 0 0% 23,119 23,118 50% 0 20406 - One-Time Emerg. Aid (Dreamer) - PY C/O 0 0 0 0 0 23,118

% YTD% OF REVISED

BUDGET


Page 36


San Jose City CollegeADOPTEDBUDGET

REVISEDBUDGET





% OF REVISED BUDGET


20801 - Apprenticeship 333,123 333,123 13,252 4% 333,123 0 100% 333,123 20801 - Apprenticeship - PY C/O 51,540 51,540 12,018 23% 51,540 0 100% 0 21001 - CalWORKS County Excess 237,260 237,260 95,609 40% 237,260 0 100% 237,260 21201 - CalWORKS State Program 203,207 231,497 119,265 52% 231,497 0 100% 231,497 21301 - SFAA - BFAP 464,569 464,569 196,068 42% 464,569 0 100% 464,596 21401 - Instructional Equipment & Library 323,177 293,743 51,612 18% 293,743 0 100% 1,403,469 21401 - Instructional Eq. & Library - PY C/O 59,705 59,705 39,440 66% 59,705 0 100% 0 21501 - Scheduled Maint. & Repairs - PY C/O 100,846 101,549 16,858 17% 101,549 0 100% 0 21518 - Year 2 Basic Skills 40,715 40,715 2,925 7% 40,715 0 100% 45,000 21519 - Year 1 Basic Skills 90,000 90,000 113 0% 45,000 45,000 50% 90,000 22002 - FT Student Success 130,694 130,694 97,500 75% 130,694 0 100% 130,694 22002 - FT Student Success - PY C/O 31,321 31,321 5,100 16% 31,321 0 100% 0 22003 - CA College Completion 0 73,500 750 1% 36,750 36,750 50% 73,500 22301 - CARE 101,026 102,669 37,479 37% 102,669 0 100% 102,669 22500 - Lottery - Prop 20 288,000 288,000 90,058 31% 144,000 144,000 50% 288,000 22500 - Lottery - Prop 20 - PY C/O 182,414 182,414 74,592 41% 182,414 0 100% 144,000 24402 - CA College Promise Innov. - PY C/O 434,563 470,599 17,439 4% 470,599 0 100% 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 23,754 23,754 23,754 100% 23,754 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 238,141 238,141 11,388 5% 238,141 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 39,291 16% 187,500 62,500 75% 0 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 62,500 26203 - Strong Workforce Program 500,000 1,021,455 194,153 19% 255,364 766,091 25% 1,021,455 26203 - Strong Workforce Prog - PY C/O 1,173,232 1,173,951 102,114 9% 586,976 586,975 50% 1,353,066 26204 - Strong Workforce Regional 569,018 569,018 32,718 6% 142,254 426,764 25% 569,018 26204 - Strong Workforce Regional - PY C/O 556,308 556,308 30,795 6% 417,231 139,077 75% 565,841 26308 - CTE Enhancement Fund - PY C/O 0 0 (192) 0 0 0 26309 - SVETP 0 0 (1,455) 0 0 0 26309 - SVETP - PY C/O 352,792 352,792 157,434 45% 352,792 0 100% 0 26310 - MetroEd Silicon Valley Career 55,000 55,000 (293) -1% 41,250 13,750 75% 0 26310 - MetroEd Silicon Vly Career - PY C/O 36,329 36,329 12,390 34% 36,329 0 100% 13,750 26311 - CTE Data Locked 20,264 20,264 20,264 100% 20,264 0 100% 0 26312 - East Side Alliance Career 94,466 94,466 66,260 70% 94,466 0 100% 0

SUBTOTAL - STATE 11,237,953 12,141,440 3,469,479 29% 9,329,659 2,811,781 77% 11,396,467

LOCAL32804 - UC Regents Puente Project - PY C/O 1,500$ 1,500$ 0$ 0% 1,500$ 0$ 100% 0$

SUBTOTAL - LOCAL 1,500 1,500 0 0% 1,500 0 100% 0


DIFFERENCE (1,299,251)$ (703)$ 816,148$ 0$ 703$ 0$

Page 37


Evergreen Valley CollegeADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

Federal Revenue 2,258,152$ 2,276,675$ 480,384$ 21% 1,831,479$ (445,196)$ 80% 1,773,495$

State Revenue 9,259,283 13,310,542 5,821,328 44% 9,184,467 (4,126,075) 69% 12,235,302

Local Revenue 61,534 73,294 36,760 50% 73,294 0 100% 0


Transfers-In 252,439 194,265 0 0% 194,265 0 100% 194,265

TOTAL INCOME 11,831,408$ 15,854,776$ 6,338,472$ 40% 11,283,505$ (4,571,271)$ 71% 14,203,062$

EXPENDITURES

FEDERAL10195 - SEAASE 279,680$ 279,680$ 22,582$ 8% 45,164$ 234,516$ 16% 288,170$ 10195 - SEAASE - PY C/O 284,721 284,721 51,588 18% 284,721 0 100% 234,516 10201 - Federal Work Study 352,372 352,372 233,583 66% 352,372 0 100% 352,372 10302 - Upward Bound 337,332 345,765 157,805 46% 331,363 14,402 96% 337,332 10302 - Upward Bound - PY C/O 0 0 0 0 0 14,402 10303 - Talent Search 349,920 358,668 65,820 18% 227,027 131,641 63% 0 10303 - Talent Search - PY C/O 174,528 174,528 41,265 24% 174,528 0 100% 131,641 10401 - Perkins, Title I-C (VTEA) 160,836 160,836 7,349 5% 160,836 0 100% 160,836 10406 - Perkins, Title I-C Reserve 41,592 41,592 20,163 48% 41,592 0 100% 41,952 10648 - Silicon Valley High Tech Ap. - PY C/O 297,073 297,073 0 0% 148,537 148,536 50% 148,536 10801 - Veteran Admin. Sup - PY C/O 0 1,601 0 0% 1,601 0 100% 0 11101 - TANF 41,496 41,238 5,260 13% 41,238 0 100% 41,238 11208 - YESS Independent Living Program 22,500 22,500 7,292 32% 22,500 0 100% 22,500

SUBTOTAL - FEDERAL 2,342,050 2,360,574 612,707 26% 1,831,479 529,095 78% 1,773,495

STATE20201 - EOPS 885,566$ 856,146$ 307,788$ 36% 856,146$ 0$ 100% 856,146$ 20301 - Disabled Students 374,052 414,703 177,554 43% 414,703 0 100% 414,703 20401 - Student Success 1,559,306 1,481,341 445,516 30% 1,235,775 245,566 83% 1,481,341 20401 - Student Success - PY C/O 33,222 33,222 33,222 100% 33,222 0 100% 245,566 20402 - Student Equity 700,899 560,719 189,871 34% 510,988 49,731 91% 560,719 20402 - Student Equity - PY C/O 58,121 58,121 58,121 100% 58,121 0 100% 49,731 20403 - Hunger Free Campus Support 0 13,541 1,956 14% 12,435 1,106 92% 0 20403 - Hunger Free Campus Sup. - PY C/O 0 0 0 0 0 1,106 20404 - Innovation in Higher Education 0 1,592,577 285,506 18% 793,227 799,350 50% 0 20404 - Innovation in Higher Ed. - PY C/O 0 0 0 0 0 799,350 20404 - Innovation in Higher Ed. - Transfers-Out 0 76,923 0 0% 31,729 45,194 41% 45,194 20406 - One-Time Emerg. Aid (Dreamer) 0 39,387 17,000 43% 39,387 0 100% 0 21001 - CalWORKS County Excess 150,379 150,379 62,596 42% 150,379 0 100% 150,379 21201 - CalWORKS State Program 271,629 208,845 114,146 55% 208,845 0 100% 208,845 21301 - SFAA - BFAP 340,932 340,932 170,336 50% 340,932 0 100% 340,932 21401 - Instructional Equipment & Library 80,794 73,436 0 0% 0 73,436 0% 188,848 21401 - Instructional Eq. & Library - PY C/O 318,752 318,752 16,630 5% 166,630 152,122 52% 225,558 21501 - Scheduled Maintenance & Repairs 242,383 220,307 0 0% 0 220,307 0% 566,543

% YTD% OF REVISED

BUDGET


Page 38


Evergreen Valley CollegeADOPTEDBUDGET

REVISEDBUDGET





% OF REVISED BUDGET


21501 - Scheduled Maint. & Repairs - PY C/O 382,117 382,694 82,968 22% 260,107 122,587 68% 342,894 21518 - Year 2 Basic Skills 87,277 87,277 9,692 11% 87,277 0 100% 0 21519 - Year 1 Basic Skills 136,300 216,268 67,578 31% 216,268 0 100% 216,268 22002 - FT Student Success 273,193 273,193 213,886 78% 273,193 0 100% 273,193 22002 - FT Student Success - PY C/O 30,815 30,815 30,814 100% 30,815 0 100% 0 22003 - CA College Completion 0 141,000 4,500 3% 50,000 91,000 35% 141,000 22003 - CA College Completion - PY C/O 0 0 0 0 0 91,000 22004 - Guided Pathways 0 220,445 4,488 2% 9,741 210,704 4% 264,534 22004 - Guided Pathways - PY C/O 0 0 0 0 0 210,704 22301 - CARE 108,741 110,375 28,510 26% 110,375 0 100% 110,375 22500 - Lottery - Prop 20 312,000 312,000 122,730 39% 122,730 189,270 39% 312,000 22500 - Lottery - Prop 20 - PY C/O 77,916 181,432 10,694 6% 181,432 0 100% 189,270 24402 - CA College Promise Innov. - PY C/O 466,306 502,342 158,237 31% 316,474 185,868 63% 185,868 25402 - Waste Water Training 0 0 (30) 0 0 0 25402 - Waste Water Training - PY C/O 17,663 17,663 0 0% 17,663 0 100% 0 25599 - Nursing Assessment & Retention 51,300 49,327 24,687 50% 49,327 0 100% 49,327 25599 - Nursing Asmt. & Retention - Transfers-Out 0 1,973 0 0% 1,973 0 100% 1,793 25601 - Nursing Enrollment 145,500 148,077 27,080 18% 148,077 0 100% 148,077 25601 - Nursing Enrollment - Transfers-Out 8,500 5,923 0 0% 5,923 0 100% 5,923 25618 - Sci, Tech, Eng, Math (STEM) - PY C/O 5,481 5,481 0 0% 5,481 0 100% 0 25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 2,540 2,540 2,540 100% 2,540 0 100% 0 25620 - Adult Education Block Grant - Year 2 0 0 253 0 0 0 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 166,678 166,678 55,013 33% 166,678 0 100% 0 25621 - Adult Education Block Grant - Year 3 250,000 250,000 73,996 30% 147,992 102,008 59% 250,000 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 102,008 26203 - Strong Workforce Program 500,000 1,248,444 29,922 2% 312,110 936,334 25% 1,248,444 26203 - Strong Workforce Prog - PY C/O 741,335 741,335 64,585 9% 741,335 0 100% 936,334 26204 - Strong Workforce Regional 694,625 694,625 (9) 0% 173,656 520,969 25% 694,625 26204 - Strong Workforce Regional - PY C/O 689,151 689,151 0 0% 689,151 0 100% 520,969 26303 -IDRC 21 Century - Chabot 0 12,250 3,858 31% 12,250 0 100% 0 26309 - SVETP - PY C/O 340,972 340,972 44,910 13% 340,972 0 100% 0 26310 - MetroEd Silicon Vly Career - PY C/O 77,252 77,252 (10) 0% 0 77,252 0% 0 26311 - CTE Data Locked - PY C/O 50,000 50,000 0 0% 50,000 0 100% 0 26312 - East Side Alliance Career 0 0 134 0 0 0 26312 - East Side Alliance Career - PY C/O 22,625 22,625 2,673 12% 2,673 19,952 12% 0 26600 - Song-Brown RN Capitation 0 0 1,064 0 0 0

SUBTOTAL - STATE 10,654,322 13,421,488 2,945,005 22% 9,378,732 4,042,756 70% 12,429,567

LOCAL32416 - SC County Post Secondary PSEP 0$ 11,760$ 11,760$ 100% 11,760$ 0$ 100% 0$ 33507 - Dorothy D. Rupe Nursing - PY C/O 7,711 7,711 0 0% 7,711 0 100% 0 33513 - YESS - Foster Youth - PY C/O 48,234 48,234 3,302 7% 48,234 0 100% 0 34805 - Trash the Ash - PY C/O 5,589 5,589 1,720 31% 5,589 0 100% 0

SUBTOTAL - LOCAL 61,534 73,294 16,784 23% 73,294 0 100% 0


DIFFERENCE (1,226,498)$ (580)$ 2,763,976$ 0$ 580$ 0$

Page 39


Workforce InstituteADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGET

INCOME

State Revenue 10,390,123$ 8,765,247$ 2,135,550$ 24% 6,088,635$ (2,676,612)$ 69% 3,667,241$

Local Revenue 44,819 141,485 33,219 23% 141,485 0 100% 0

TOTAL INCOME 10,434,942$ 8,906,732$ 2,168,769$ 24% 6,230,120$ (2,676,612)$ 70% 3,667,241$

EXPENDITURES

STATE25619 - Adult Ed Blck Grnt - Yr 1 - PY C/O 66,775$ 66,775$ 66,775$ 100% 66,775$ 0$ 100% 0$ 25620 - Adult Ed Blck Grnt - Y2 - PY C/O 593,198 583,692 161,111 28% 583,692 0 100% 0 25620 - Adult Ed Blck Grnt - Y2 - Transfers-Out 39,920 49,426 11,388 23% 49,426 0 100% 0 25621 - Adult Education Block Grant - Year 3 919,650 919,650 246,000 27% 735,720 183,930 80% 919,650 25621 - Adult Ed Blck Grnt - Yr 3 - PY C/O 0 0 0 0 0 183,930 25621 - Adult Ed Blck Grnt - Yr 3 - Transfers-Out 70,983 70,983 17,964 25% 56,783 14,200 80% 85,180 26309 - SVETP - PY C/O 6,775,932 6,775,932 1,237,640 18% 4,419,461 2,356,471 65% 2,356,471 26309 - SVETP - Transfers-Out 298,788 298,788 57,322 19% 176,778 122,010 59% 122,010

SUBTOTAL - STATE 8,765,246$ 8,765,246$ 1,798,200$ 21% 6,088,635$ 2,676,611$ 69% 3,667,241$

LOCAL31601 - United Way Bay Area (UWBA) 0$ 96,667$ 0$ 0% 96,667$ 0$ 100% 0$ 31601 - United Way Bay Area (UWBA) - PY C/O 33,219$ 33,219$ 33,219$ 100% 33,219$ 0$ 100% 0$ 33406 - PG&E - WFI - PY C/O 11,600 11,600 0 0% 11,600 0 100% 0

SUBTOTAL - LOCAL 44,819$ 141,486$ 33,219$ 23% 141,486$ 0 100% 0$


DIFFERENCE 1,624,877$ 0$ 337,350$ (1)$ (1)$ 0$

% YTD% OF REVISED

BUDGET


Page 40

18 - STUDENT HEALTH FEES FUND


REVISEDBUDGET




INCOME

State Revenue 12,500$ 12,500$ 2,789$ 22% 11,000$ (1,500)$ 88% 12,500$

Local Revenue 605,844 605,844 498,768 82% 524,014 (81,830) 86% 605,844

TOTAL INCOME 618,344$ 618,344$ 501,557$ 81% 535,014$ (83,330)$ 87% 618,344$

EXPENDITURES

Certificated Salaries 193,707$ 193,707$ 69,163$ 36% 170,046$ 23,661$ 88% 196,576$ Certificated Salaries Adjunct 87,295 95,695 56,461 59% 87,430 8,265 91% 87,295

Classified Salaries 101,297 101,297 50,966 50% 101,760 (463) 100% 101,297 Classified Hourly 60,922 74,576 37,834 51% 56,374 18,202 76% 53,059




Capital Outlay 0 4,963 4,963 100% 4,963 0 100% 0


DIFFERENCE (36,057)$ (36,056)$ 213,535$ -592% (36,058)$ (2)$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (36,057)$ (36,056)$ 213,535$ -592% (36,058)$ (2)$ 100% 0$ Beginning Balance, July 1 36,057 36,057 36,057 100% 36,057 0 100% (1)

NET FUND BALANCE, JUNE 30 0$ 1$ 249,592$ (1)$ (2)$ -100% (1)$



Page 41



REVISEDBUDGET




INCOME

State Revenue 10,000$ 10,000$ 2,411$ 24% 10,000$ 0$ 100% 10,000$

Local Revenue 290,483 290,483 225,701 78% 250,000 (40,483) 86% 290,483

TOTAL INCOME 300,483$ 300,483$ 228,112$ 76% 260,000$ (40,483)$ 87% 300,483$

EXPENDITURES

Certificated Salaries 112,409$ 112,409$ 28,296$ 25% 87,921$ 24,488$ 78% 112,409$ Certificated Salaries Adjunct 26,458 26,458 23,204 88% 26,458 0 100% 26,458

Classified Salaries 46,781 46,781 22,897 49% 46,781 0 100% 46,781 Classified Hourly 30,000 30,000 19,217 64% 30,000 0 100% 30,000


Materials and Supplies 5,474 7,909 2,502 32% 7,909 0 100% 5,000

Operating Expenses 16,445 14,010 3,407 24% 14,010 0 100% 10,127


DIFFERENCE (6,792)$ (6,792)$ 103,798$ -1528% (6,792)$ 0$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (6,792)$ (6,792)$ 103,798$ -1528% (6,792)$ 0$ 100% 0$ Beginning Balance, July 1 6,792 6,792 6,792 100% 6,792 0 100% 0

NET FUND BALANCE, JUNE 30 0$ 0$ 110,590$ 0$ 0$ 0$



Page 42



REVISEDBUDGET




INCOME

State Revenue 2,500$ 2,500$ 378$ 15% 1,000$ (1,500)$ 40% 2,500$

Local Revenue 315,361 315,361 273,067 87% 274,014 (41,347) 87% 315,361

TOTAL INCOME 317,861$ 317,861$ 273,445$ 86% 275,014$ (42,847)$ 87% 317,861$

EXPENDITURES

Certificated Salaries 81,298$ 81,298$ 40,867$ 50% 82,125$ (827)$ 101% 84,167$ Certificated Salaries Adjunct 60,837 69,237 33,257 48% 60,972 8,265 88% 60,837

Classified Salaries 54,516 54,516 28,069 51% 54,979 (463) 101% 54,516 Classified Hourly 30,922 44,576 18,617 42% 26,374 18,202 59% 23,059




Capital Outlay 0 4,963 4,963 100% 4,963 0 100% 0


DIFFERENCE (29,265)$ (29,264)$ 109,737$ -375% (29,266)$ (2)$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (29,265)$ (29,264)$ 109,737$ -375% (29,266)$ (2)$ 100% 0$ Beginning Balance, July 1 29,265 29,265 29,265 100% 29,265 0 100% (1)

NET FUND BALANCE, JUNE 30 0$ 1$ 139,002$ (1)$ (2)$ -100% (1)$



Page 43

CAPITAL/BONDPROJECT FUNDS

CAPITAL / BOND PROJECT FUNDS

Funds 36, 42, 43, 44, and 45

The revenues in the Capital Outlay Fund 36 are received from redevelopment agency pass-through funds and capital outlay fees (local revenues) and are to be spent on minor capital projects. Beginning in FY2013-2014, the District began to receive funding as a result of Proposition 39 – the Clean Energy Act. These funds are to be spent on energy-efficiency projects and are recognized as State revenue which is scheduled to sunset in FY2017-2018.

In November 2010, the voters reaffirmed their commitment to the District with the passage of an additional local general obligation bond authorization known as Measure G - 2010 in the amount of $268 million. Then again, in November 2016, the voters expressed their generosity and commitment to the District with the passage of Measure X, which provided an additional funding authorization of $748 million.

The afore-mentioned local general obligation bond programs are governed by Proposition 39, which requires a 55% voter approval threshold and carries the requirement of a citizens’ bond oversight committee, which provides review described by law and delivers annual reports to the Board of Trustees.

Fund 42 has been established to track expenditures related to the Measure G-2010 Series B bond program (otherwise known as the technology and scheduled maintenance endowment). Fund 43 has been established to track revenues and expenditures related to the sale of the Series C for the Measure G-2010 bond program while Fund 44 has been established to track revenues and expenditures for the remaining authorization for the Measure G-2010 bond program (Series D). Expenses through the second quarter of FY2017-2018 for Measure G – 2010 projects totaled $10,111,115.

Fund 45 has been established to begin to account for the initial activities associated with Measure X. Once the Board of Trustees approves the initial bond list and authorizes the first bond sale, the pages illustrative of Measure X will be enhanced.

Page 44

36 - CAPITAL PROJECTS FUND


REVISEDBUDGET

ACTUAL YTD ESTIMATED TOTAL

June 30, 2018 VARIANCE

Saving or (Shortfall)

FY 2018 - 2019ESTIMATED

BUDGETBeginning Fund Balance, July 1st 4,237,743$ 4,237,743$ 4,237,743$ 100% 4,237,743$ 0$ 100% 5,395,469$

48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 0$ 0% 913,111$ 74,668$ 109% 0$ 48860 - Interest 0 0 6,428 25,712 25,712 25,712 48880 - Capital Outlay Fees 47,000 47,000 56,028 119% 58,710 11,710 125% 58,710 48890 - Other Local Income 1,610,700 1,610,700 0 0% 2,091,600 480,900 130% 2,164,806

TOTAL REVENUES 2,496,143$ 2,496,143$ 62,456$ 3% 3,089,133$ 592,990$ 124% 2,249,228$

TOTAL BUDGET RESOURCES 6,733,886$ 6,733,886$ 4,300,199$ 64% 7,326,876$ 592,990$ 109% 7,644,697$

5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 838,443$ 838,444$ 18,940$ 2% 913,111$ 74,667$ 109% 0$

Subtotal State Capital Outlay Projects 838,443$ 838,444$ 18,940$ 2% 913,111$ 74,667$ 109% 0$

Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 175,788$ 38% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 254,023 64,604 25% 254,023 0 100% 250,000 56XXX - Equipment 47,000 47,000 0 0% 58,710 11,710 125% 58,710

Subtotal Local Projects 760,000$ 764,023$ 240,392$ 31% 775,733$ 11,710$ 102% 308,710$ Project Administration - Personnel

3999X - Classified Salaries 13,838$ 13,838$ 6,891$ 50% 13,838$ 0$ 100% 13,838$ 3999X - Classified MSC Salaries 15,468 15,468 7,801 50% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 8,737 50% 17,628 0 100% 18,993

Subtotal Project Administration - Personnel 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$

Project Administration - Non - Personnel 39994 - Program Management Services 193,202$ 195,630$ 35,327$ 18% 195,629$ (1)$ 100% 0$

Subtotal Project Administration - Non - Personnel 193,202$ 195,630$ 35,327$ 18% 195,629$ (1)$ 100% 0$

TOTAL EXPENSES 1,838,579$ 1,845,031$ 318,088$ 17% 1,931,407$ 86,376$ 105% 357,373$

Contingency 4,895,308$ 4,831,457$ 0$ 0% 0$ (4,831,457)$ 0% 7,287,324$

TOTAL BUDGET REQUIREMENTS 6,733,887$ 6,676,488$ 318,088$ 5% 1,931,407$ (4,745,081)$ 29% 7,644,697$

Estimated Ending Fund Balance, June 30th (1)$ 57,398$ 3,982,111$ 6938% 5,395,469$ 5,338,071$ 9400% 0$


% YTD% OF REVISED

BUDGET

Page 45



REVISEDBUDGET





BUDGET

48 - Revenues

48690 - Other State Income 838,443$ 838,443$ 0$ 0% 913,111$ 74,668$ 109% 0$ 48860 - Interest 0 0 6,428 25,712 25,712 25,712 48890 - Other Local Income 1,610,700 1,610,700 0 0% 2,091,600 480,900 130% 2,164,806

TOTAL REVENUES 2,449,143$ 2,449,143$ 6,428$ 0% 3,030,423$ 581,280$ 124% 2,190,518$

TOTAL BUDGET RESOURCES 2,449,143$ 2,449,143$ 6,428$ 0% 3,030,423$ 581,280$ 124% 2,190,518$

5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 813,643$ 803,644$ 0$ 0% 878,311$ 74,667$ 109% 0$

Subtotal State Capital Outlay Projects 813,643$ 803,644$ 0$ 0% 878,311$ 74,667$ 109% 0$

Local Projects34702 - Parking Infrastructure 463,000$ 463,000$ 175,788$ 38% 463,000$ 0$ 100% 0$ 62565 - Surplus Land Development Project 250,000 254,023 64,604 25% 254,023 0 100% 250,000

Subtotal Local Projects 713,000$ 717,023$ 240,392$ 34% 717,023$ 0$ 100% 250,000$ Project Administration - Non - Personnel

39994 - Program Management Services 21,340$ 21,340$ 21,339$ 100% 21,339$ (1)$ 100% 0$ Subtotal Project Administration - Non - Personnel 21,340$ 21,340$ 21,339$ 100% 21,339$ (1)$ 100% 0$

TOTAL EXPENSES 1,547,983$ 1,542,007$ 261,731$ 17% 1,616,673$ 74,666$ 250,000$

Contingency 4,895,308$ 4,831,457$ 0$ 0% 0$ (4,831,457)$ 0% 7,287,324$



% YTD% OF REVISED

BUDGET

Page 46



REVISEDBUDGET





BUDGET

5 - Expenses

Project Administration - Personnel3999X - Classified Salaries 13,838 13,838 6,891 50% 13,838 0 100% 13,838 3999X - Classified MSC Salaries 15,468 15,468 7,801 50% 15,468 0 100% 15,832 3999X - Employee Benefits 17,628 17,628 8,737 50% 17,628 0 100% 18,993

Subtotal Project Administration - Personnel 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$

TOTAL EXPENSES 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 0% 48,663$

TOTAL BUDGET REQUIREMENTS 46,934$ 46,934$ 23,429$ 50% 46,934$ 0$ 100% 48,663$

% OF REVISEDBUDGET


% YTD

Page 47



REVISEDBUDGET





BUDGET48 - Revenues

48880 - Capital Outlay Fees 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$

TOTAL REVENUES 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$

TOTAL BUDGET RESOURCES 25,000$ 25,000$ 33,492$ 134% 35,636$ 10,636$ 143% 35,636$

5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 23,035$ 33,035$ 17,175$ 52% 33,035$ 0$ 100% 0$

Subtotal State Capital Outlay Projects 23,035$ 33,035$ 17,175$ 52% 33,035$ 0$ 100% 0$

Local Projects56XXX - Equipment 25,000$ 25,000$ 0$ 0% 35,636$ 10,636$ 143% 35,636$

Subtotal Local Projects 25,000$ 25,000$ 0$ 0% 35,636$ 10,636$ 143% 35,636$

Project Administration - Non - Personnel 39994 - Program Management Services 26,989$ 29,417$ 6,994$ 24% 29,417$ 0$ 100% 0$

Subtotal Project Administration - Non - Personnel 26,989$ 29,417$ 6,994$ 24% 29,417$ 0$ 100% 0$

TOTAL EXPENSES 75,024$ 87,452$ 24,169$ 28% 98,088$ 10,636$ 112% 35,636$

TOTAL BUDGET REQUIREMENTS 75,024$ 87,452$ 24,169$ 28% 98,088$ 10,636$ 112% 35,636$

% OF REVISEDBUDGET


% YTD

Page 48



REVISEDBUDGET





BUDGET

48 - Revenues

48880 - Capital Outlay Fees 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$

TOTAL REVENUES 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$

TOTAL BUDGET RESOURCES 22,000$ 22,000$ 22,536$ 102% 23,074$ 1,074$ 105% 23,074$

5 - Expenses

State Capital Outlay Projects25103 - DW - CCC/IOU Energy Efficiency 1,765$ 1,765$ 1,765$ 100% 1,765$ 0$ 100% 0$

Subtotal State Capital Outlay Projects 1,765$ 1,765$ 1,765$ 100% 1,765$ 0$ 100% 0$

Local Projects56XXX - Equipment 22,000$ 22,000$ 0$ 0% 23,074$ 1,074$ 105% 23,074$

Subtotal Local Projects 22,000$ 22,000$ 0$ 0% 23,074$ 1,074$ 105% 23,074$ Project Administration - Non - Personnel

39994 - Program Management Services 144,873$ 144,873$ 6,994$ 5% 144,873$ 0$ 100% 0$ Subtotal Project Administration - Non - Personnel 144,873$ 144,873$ 6,994$ 5% 144,873$ 0$ 100% 0$

TOTAL EXPENSES 168,638$ 168,638$ 8,759$ 5% 169,712$ 1,074$ 101% 23,074$

TOTAL BUDGET REQUIREMENTS 168,638$ 168,638$ 8,759$ 5% 169,712$ 1,074$ 101% 23,074$

% OF REVISEDBUDGET


% YTD

Page 49

42 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES B


REVISEDBUDGET

ACTUAL YTD % YTDESTIMATED TOTAL




CARRYFORWARDBeginning Fund Balance, July 1st 22,226,248$ 22,226,247$ 22,226,247$ 22,226,247$ 0$ 100% 13,562,383$

48 - Revenues

48890 - Other Local Income 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$

TOTAL REVENUES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$


5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 356,139$ 27% 650,000$ (650,000)$ 50% 650,000$ 31129 - New Maintenace & Operations Building 1,980,952 0 0 0 0 0 31130 - Theater Accessibility & Entrance Improvements 0 1,299,769 60,496 5% 649,885 (649,884) 50% 649,885 31304 - Small Capital Repairs 5,102,749 5,230,644 15,930 0% 1,307,661 (3,922,983) 25% 3,922,983 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 166,667 (333,333) 33% 333,333 31333 - CTE Improvements 0 353,288 0 0% 176,644 (176,644) 50% 176,644 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 1,131,110 (1,131,110) 50% 1,131,110

Subtotal San Jose City College Project List 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 610,000$ (610,000)$ 50% 610,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 2,587,737 68% 3,194,821 (607,083) 84% 607,083 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 100,000 (1,000,000) 9% 1,000,000 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 916,667 (1,833,333) 33% 1,833,333 32703 - Technology Upgrades 171,309 171,309 153,906 90% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536

Subtotal Evergreen Valley College Project List 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$

Subtotal Project Administration - Non-Personnel 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$

TOTAL EXPENSES 21,945,670$ 21,945,670$ 3,175,516$ 14% 9,079,996$ (12,865,674)$ 41% 12,876,139$

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,102,378$

TOTAL BUDGET REQUIREMENTS 22,226,247$ 22,226,247$ 3,175,516$ 14% 9,079,996$ (13,146,251)$ 41% 13,978,517$

Ending Fund Balance, June 30th 1$ 0$ 19,258,797$ 13,562,383$ 13,562,383$ (2)$

% OF REVISED BUDGET


Page 50



REVISEDBUDGET





CARRYFORWARD

48 - Revenues

48890 - Other Local Income 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$

TOTAL REVENUES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$

TOTAL BUDGET RESOURCES 0$ 0$ 208,066$ 416,132$ 416,132$ 416,132$

5 - Expenses

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$

Subtotal Project Administration - Non-Personnel 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$

TOTAL EXPENSES 0$ 0$ 1,308$ 5,232$ 5,232$ 5,232$

39699 - Program Wide Catastrophic Contingency 280,577$ 280,577$ 0$ 0% 0$ (280,577)$ 0% 1,102,378$

TOTAL BUDGET REQUIREMENTS 280,577$ 280,577$ 1,308$ 0% 5,232$ (275,345)$ 2% 1,107,610$

% OF REVISED BUDGET


Page 51



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 1,300,000$ 1,300,000$ 356,139$ 27% 650,000$ (650,000)$ 50% 650,000$ 31129 - New Maintenace & Operations Building 1,980,952 0 0 0 0 0 31130 - Theater Accessibility & Entrance Improvements 0 1,299,769 60,496 5% 649,885 (649,884) 50% 649,885 31304 - Small Capital Repairs 5,102,749 5,230,644 15,930 0% 1,307,661 (3,922,983) 25% 3,922,983 31324 - Restroom Fixtures & Plumbing Upgrades 300,000 500,000 0 0% 166,667 (333,333) 33% 333,333 31333 - CTE Improvements 0 353,288 0 0% 176,644 (176,644) 50% 176,644 31702 - IT Infrastructure Improvements 2,262,220 2,262,220 0 0% 1,131,110 (1,131,110) 50% 1,131,110

Subtotal San Jose City College Project List 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$

TOTAL EXPENSES 10,945,921$ 10,945,921$ 432,565$ 4% 4,081,967$ (6,863,954)$ 37% 6,863,955$


% OF REVISED BUDGET


Page 52



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

Evergreen Valley College Project List32126 - Acacia Renovation Phase III 0$ 1,220,000$ 0$ 0% 610,000$ (610,000)$ 50% 610,000$ 32307 - Small Capital Repairs 3,801,904 3,801,904 2,587,737 68% 3,194,821 (607,083) 84% 607,083 32602 - Group II Equipment - $200,000/Year for 10 Years 1,100,000 1,100,000 0 0% 100,000 (1,000,000) 9% 1,000,000 32702 - IT Infrastructure Improvements 2,750,000 2,750,000 0 0% 916,667 (1,833,333) 33% 1,833,333 32703 - Technology Upgrades 171,309 171,309 153,906 90% 171,309 0 100% 0 32299 - Campus Contingency 3,176,536 1,956,536 0 0% 0 (1,956,536) 0% 1,956,536

Subtotal Evergreen Valley College Project List 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$

TOTAL EXPENSES 10,999,749$ 10,999,749$ 2,741,643$ 25% 4,992,797$ (6,006,952)$ 45% 6,006,952$


% OF REVISED BUDGET


Page 53

43 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES C


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st 6,923,066$ 6,923,065$ 6,923,065$ 100% 6,923,065$ 0$ 100% 0$

48 - Revenues

48860 - Interest 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$

TOTAL REVENUES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$

TOTAL BUDGET RESOURCES 6,923,066$ 6,967,454$ 6,946,248$ 100% 6,946,248$ (21,206)$ 100% 0$

5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 2,021$ 2,021$ 100% 2,021$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 2,928,191 2,928,191 100% 2,928,191 0 100% 0 31129 - New Maintenace & Operations Building 0 86,490 86,490 100% 86,490 0 100% 0 31130 - Theater Accessibility & Entrance Improvements 0 48,685 48,685 100% 48,685 0 100% 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 100% 143,443 0 100% 0 31322 - Access Control 7,000 4,619 4,619 100% 4,619 0 100% 0 31323 - Relocated Adaptive PE 0 33,125 33,125 100% 33,125 0 100% 0 31325 - Roofing Repairs 744 267,955 267,955 100% 267,955 0 100% 0 31327 - Utilities PH III 0 33,318 33,318 100% 33,318 0 100% 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 100% 219,745 0 100% 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 100% 49,770 0 100% 0 31331 - Building Interior Finishes 0 142,766 142,766 100% 142,766 0 100% 0 31335 - GE Building Interior Finishes 0 727,403 727,403 100% 727,403 0 100% 0 31336 - Physical Security PH II 400 128 128 100% 128 0 100% 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 100% 89,425 0 100% 0 31199 - Campus Contingency 1,135,870 0 0 0 0 0

Subtotal San Jose City College Project List 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$

Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 100% (156,269)$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 100% 1,866,159 0 100% 0 32113 - Campus Site Improvements 3,000 249,975 249,975 100% 249,975 0 100% 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 100% 20,893 0 100% 0 32307 - Small Capital Repairs 9,500 81,016 81,016 100% 81,016 0 100% 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 100% 153,957 0 100% 0 32299 - Campus Contingency 943,683 0 0 0 0 0

Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 230$ 27$ 27$ 100% 27$ 0$ 100% 0$ 31131 - SJECCD Extension 424,895 (419,265) (419,265) 100% (419,265) 0 100% 0 39301 - New District Services Building 160,103 0 0 0 0 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 213,777 213,777 100% 213,777 0 100% 0

Subtotal District Services and Districtwide Project List 1,022,297$ (205,461)$ (205,461)$ 100% (205,461)$ 0$ 100% 0$

Project Administration - Personnel

% OF REVISED BUDGET


Page 54



REVISEDBUDGET





CARRYFORWARD

% OF REVISED BUDGET


39999 - Classified Salaries 0$ 82,583$ 82,583$ 100% 82,583$ 0$ 100% 0$ 39999 - Classified Salaries MSC 0 17,365 17,365 100% 17,365 0 100% 0 39999 - Employee Benefits 0 44,522 44,522 100% 44,522 0 100% 0

Subtotal Project Administration - Personnel 0$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 22,195$ 0$ 0% 0$ (22,195)$ 0% 0$ 39999 - Election/Legal/EIR/DO Labor and Related 0$ 13,433$ 3,775$ 28% 14,424$ 991$ 107% 0$

Subtotal Project Administration - Non-Personnel 0$ 35,628$ 3,775$ 11% 14,424$ (21,204)$ 40% 0$

TOTAL EXPENSES 6,923,064$ 6,967,452$ 6,935,599$ 100% 6,946,248$ (21,204)$ 100% 0$

TOTAL BUDGET REQUIREMENTS 6,923,064$ 6,967,452$ 6,935,599$ 100% 6,946,248$ (21,204)$ 100% 0$

Ending Fund Balance, June 30th 2$ 2$ 10,649$ 0$ (2)$ 0% 0$

Page 55



REVISEDBUDGET





CARRYFORWARD

48 - Revenues

48860 - Interest 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 52% 0$

TOTAL REVENUES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 1$ 0$

TOTAL BUDGET RESOURCES 0$ 44,389$ 23,183$ 52% 23,183$ (21,206)$ 0.5223 0$

5 - Expenses

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 230$ 27$ 27$ 100% 27$ 0$ 100% 0$ 31131 - SJECCD Extension 424,895 (419,265) (419,265) 100% (419,265) 0 100% 0 39310 - MDF Relocation 294,000 0 0 0 0 0 39312 - Police Safety Communication Upgrade 111,953 0 0 0 0 0 39705 - Infrastructure Upgrade 31,116 213,777 213,777 100% 213,777 0 100% 0

Subtotal District Services and Districtwide Project List 862,194$ (205,461)$ (205,461)$ 100% (205,461)$ 0$ 100% 0$

Project Administration - Non-Personnel39905 - Management and Related Costs 0$ 22,195$ 0$ 0% 0$ (22,195)$ 0% 0$ 39999 - Election/Legal/EIR/DO Labor and Related 0$ 13,433$ 3,775$ 28% 14,424$ 991$ 107% 0

Subtotal Project Administration - Non-Personnel 0$ 35,628$ 3,775$ 11% 14,424$ (21,204)$ 40% 0$

TOTAL EXPENSES 862,194$ (169,833)$ (201,686)$ 119% (191,037)$ (21,204)$ 112% 0$

TOTAL BUDGET REQUIREMENTS 862,194$ (169,833)$ (201,686)$ 119% (191,037)$ (21,204)$ 112% 0$

% OF REVISED BUDGET


Page 56



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

District Services and Districtwide Project List39301 - New District Services Building 160,103$ 0$ 0$ 0$ 0$ 0$

Subtotal District Services and Districtwide Project List 160,103$ 0$ 0$ 0$ 0$ 0$

Project Administration - Personnel39999 - Classified Salaries 0$ 82,583$ 82,583$ 100% 82,583$ 0$ 100% 0$ 39999 - Classified Salaries MSC 0 17,365 17,365 100% 17,365 0 100% 0 39999 - Employee Benefits 0 44,522 44,522 100% 44,522 0 100% 0

Subtotal Project Administration - Personnel 0$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$

TOTAL BUDGET REQUIREMENTS 160,103$ 144,470$ 144,470$ 100% 144,470$ 0$ 100% 0$

% OF REVISED BUDGET


Page 57



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

San Jose City College Project List31122 - Group II Equipments $200,000/Year for 10 Yrs 46,003$ 2,021$ 2,021$ 100% 2,021$ 0$ 100% 0$ 31125 - New Gym Sitework and Auxiliary Bldngs 3,604,892 2,928,191 2,928,191 100% 2,928,191 0 100% 0 31129 - New Maintenace & Operations Building 0 86,490 86,490 100% 86,490 0 100% 0 31130 - Theater Accessibility & Entrance Improvements 0 48,685 48,685 100% 48,685 0 100% 0 31304 - Small Capital Repairs 10,000 0 0 0 0 0 31321 - Parking Lot and Street Repairs 0 143,443 143,443 100% 143,443 0 100% 0 31322 - Access Control 7,000 4,619 4,619 100% 4,619 0 100% 0 31323 - Relocated Adaptive PE 0 33,125 33,125 100% 33,125 0 100% 0 31325 - Roofing Repairs 744 267,955 267,955 100% 267,955 0 100% 0 31327 - Utilities PH III 0 33,318 33,318 100% 33,318 0 100% 0 31328 - Wayfinding, Signage and Site Fencing 0 219,745 219,745 100% 219,745 0 100% 0 31330 - Audio Visual Systems Improvements 0 49,770 49,770 100% 49,770 0 100% 0 31331 - Building Interior Finishes 0 142,766 142,766 100% 142,766 0 100% 0 31335 - GE Building Interior Finishes 0 727,403 727,403 100% 727,403 0 100% 0 31336 - Physical Security PH II 400 128 128 100% 128 0 100% 0 31702 - IT Infrastructure Improvements 27,842 89,425 89,425 100% 89,425 0 100% 0 31199 - Campus Contingency 1,135,870 0 0 0 0 0

Subtotal San Jose City College Project List 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$

TOTAL EXPENSES 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$

TOTAL BUDGET REQUIREMENTS 4,832,751$ 4,777,084$ 4,777,084$ 100% 4,777,084$ 0$ 100% 0$

% OF REVISED BUDGET


Page 58



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 12,550$ (156,269)$ (156,269)$ 100% (156,269)$ 0$ 100% 0$ 32110 - Roble Demolition - Acacia Alterations 400 1,866,159 1,866,159 100% 1,866,159 0 100% 0 32113 - Campus Site Improvements 3,000 249,975 249,975 100% 249,975 0 100% 0 32116 - Central Green 8,883 0 0 0 0 0 32121 - Signage and Wayfinding 0 20,893 20,893 100% 20,893 0 100% 0 32307 - Small Capital Repairs 9,500 81,016 81,016 100% 81,016 0 100% 0 32702 - IT Infrastructure Improvements 90,000 153,957 153,957 100% 153,957 0 100% 0 32299 - Campus Contingency 943,683 0 0 0 0 0

Subtotal Evergreen Valley College Project List 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$

TOTAL EXPENSES 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$

TOTAL BUDGET REQUIREMENTS 1,068,016$ 2,215,731$ 2,215,731$ 100% 2,215,731$ 0$ 100% 0$

% OF REVISED BUDGET


Page 59

44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st 45,069,354$ 45,069,351$ 45,069,351$ 100% 45,069,351$ 0$ 100% 18,109,951$

48 - Revenues

48860 - Interest 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$

TOTAL REVENUES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$


5 - Expenses

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 1,272,729$ 0$ 0% 636,365$ (636,364)$ 50% 636,365$ 31114 - Demolition of Jaguar Gym Locker Rms, Auxiliary Struc & Site 952,208 952,208 0 0% 476,104 (476,104) 50% 476,104 31122 - Group II Equipments $200,000/Year for 10 Yrs 53,590 97,573 61,248 63% 97,573 0 100% 0 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 5,181,230 1,847,766 36% 5,181,230 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,172,740 90,785 1% 4,086,370 (4,086,370) 50% 4,086,370 31130 - Theater Accessibility & Entrance Improvements 1,462,835 64,381 7,400 11% 64,381 0 100% 0 31131 - San Jose-Evergreen Community College Extension 0 0 247 0 0 0 31304 - Small Capital Repairs 144,467 26,572 380 1% 26,572 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 55,404 31,192 56% 55,404 0 100% 0 31322 - Access Control 446,805 449,187 52,136 12% 449,187 0 100% 0 31323 - Relocated Adaptive PE 257,552 474,427 220,258 46% 474,427 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 165,824 (82,541) -50% 165,824 0 100% 0 31327 - Utilities PH III 2,194,650 2,161,332 0 0% 1,080,666 (1,080,666) 50% 1,080,666 31328 - Wayfinding, Signage and Site Fencing 921,304 1,026,559 47,947 5% 1,026,559 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 2,436 0% 184,053 (368,107) 33% 368,107 31330 - Audio Visual Systems Improvements 551,459 551,689 72,289 13% 551,689 0 100% 0 31331 - Building Interior Finishes 770 (142,766) (142,766) 100% (142,766) 0 100% 0 31332 - Campus HVAC Equipment & Controls 1,362,837 1,362,837 15,429 1% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 164 164 100% 164 0 100% 0 31335 - GE Building Interior Finishes 15,815 (727,403) (727,403) 100% (727,403) 0 100% 0 31336 - Physical Security PH II 2,314,060 2,314,332 50,622 2% 2,314,332 0 100% 0 31702 - IT Infrastructure Improvements 175,195 113,613 13,376 12% 113,613 0 100% 0 31703 - Technology Upgrades 784,942 784,942 99,281 13% 784,942 0 100% 0 31199 - Campus Contingency 1,395,477 2,107,933 0 0% 0 (2,107,933) 0% 2,190,548 39999 - Election/Legal/EIR/DO Labor 0 82,619 0 0% 82,619 0 100% 0

Subtotal San Jose City College Project List 26,961,995$ 27,100,286$ 1,660,246$ 6% 18,344,742$ (8,755,544)$ 68% 8,838,160$

Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 513,882$ 191,179$ 37% 513,882$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 1,652,850 (133,925) -8% 1,652,850 0 100% 0 32113 - Campus Site Improvements 517,338 270,363 193,542 72% 270,363 0 100% 0 32121 - Signage and Wayfinding 224,463 203,570 (79,047) -39% 203,570 0 100% 0 32122 - EVC Vehicles 6,894 6,894 0 0% 6,894 0 100% 0 32124 - San Felipe Digital Message Sign 0 720,000 27,874 4% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 5,716 1% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 321,896 215,964 67% 321,896 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0

% OF REVISED BUDGET


Page 60



REVISEDBUDGET





CARRYFORWARD

% OF REVISED BUDGET


32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0 32702 - IT Infrastructure Improvements 210,080 (42,407) (149,483) 352% (42,407) 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 97,241 86% 113,598 0 100% 0 32299 - Campus Contingency 0 1,396,328 0 0% 0 (1,396,328) 0% 1,396,328

Subtotal Evergreen Valley College Project List 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 101,211$ 101,414$ (27)$ 0% 101,414$ 0$ 100% 0$ 31131 - SJECCD Extension 352,081 1,196,240 474,049 40% 1,196,240 0 100% 0 39301 - New District Services Building 163,441 323,543 7,680 2% 100,000 (223,543) 31% 223,543 39307 - Vehicle Replacement 35,276 101,995 0 0% 101,995 0 100% 0 39310 - MDF Relocation 266,663 560,663 4,425 1% 50,000 (510,663) 9% 510,663 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 34,469 45% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 291,975 2,244 1% 50,000 (241,975) 17% 241,975 39313 - ADA Transition Plan Assessment 415,993 415,992 99,500 24% 415,992 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 238,962 0 0% 117,931 (121,031) 49% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,401,571 (205,104) -15% 700,786 (700,785) 50% 700,785 39399 - District/Districtwide Contingency 354,128 287,409 0 0% 0 (287,409) 0% 2,414,654

Subtotal District Services and Districtwide Project List 3,766,053$ 4,996,906$ 417,236$ 8% 2,911,500$ (2,085,406)$ 58% 4,209,551$

Project Administration - Personnel39999 - Classified Salaries 336,584$ 267,667$ 59,035$ 22% 118,070$ (149,597)$ 44% 342,283$ 39999 - Classified Salaries MSC 74,073 54,262 12,210 23% 24,420 (29,842) 45% 79,160 39999 - Employee Benefits 234,176 191,048 39,463 21% 78,926 (112,122) 41% 264,980

Subtotal Project Administration - Personnel 644,833$ 512,977$ 110,708$ 22% 221,416$ (291,561)$ 43% 686,423$

Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 1,096,278$ 422,292$ 39% 844,584$ (251,694)$ 77% 251,694$ 39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 2,832,199 1,205 0% 4,405 (2,827,794) 0% 2,827,794

Subtotal Project Administration - Non-Personnel 3,662,282$ 3,928,477$ 423,497$ 11% 848,989$ (3,079,488)$ 22% 3,079,488$

TOTAL EXPENSES 42,500,522$ 42,856,289$ 2,984,708$ 7% 27,247,962$ (15,608,327)$ 64% 18,209,950$


Ending Fund Balance, June 30th 3$ 2,483,112$ 42,228,924$ 18,109,951$ 15,626,839$ 729% 1$

Page 61



REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st 45,069,354$ 45,069,351$ 45,069,351$ 100% 45,069,351$ 0$ 100% 41,697,424$

48 - Revenues

48860 - Interest 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 107% 100,000$

TOTAL REVENUES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 1$ 100,000$

TOTAL BUDGET RESOURCES 0$ 270,050$ 144,281$ 53% 288,562$ 18,512$ 1.0686 100,000$

5 - Expenses

District Services and Districtwide Project List25103 - Energy Efficiency - Clean Energy, Year 2 101,211$ 101,414$ (27)$ 0% 101,414$ 0$ 100% 0$ 31131 - SJECCD Extension 352,081 1,196,240 474,049 40% 1,196,240 0 100% 0 39307 - Vehicle Replacement 35,276 101,995 0 0% 101,995 0 100% 0 39310 - MDF Relocation 266,663 560,663 4,425 1% 50,000 (510,663) 9% 510,663 39311 - Controls Extension Project (Energy Conservation) 77,142 77,142 34,469 45% 77,142 0 100% 0 39312 - Police Safety Communication Upgrade 180,023 291,975 2,244 1% 50,000 (241,975) 17% 241,975 39313 - ADA Transition Plan Assessment 415,993 415,992 99,500 24% 415,992 0 100% 0 39704 - Enterprise Resource Planning Conversion 235,862 238,962 0 0% 117,931 (121,031) 49% 117,931 39705 - Infrastructure Upgrade 1,584,233 1,401,571 (205,104) -15% 700,786 (700,785) 50% 700,785 39399 - District/Districtwide Contingency 354,128 287,409 0 0% 0 (287,409) 0% 2,205,712

Subtotal District Services and Districtwide Project List 3,602,612$ 4,673,363$ 409,556$ 9% 2,811,500$ (1,861,863)$ 60% 3,777,066$

Project Administration - Non-Personnel39905 - Management and Related Costs 961,253$ 1,096,278$ 422,292$ 39% 844,584$ (251,694)$ 77% 251,694$ 39999 - Election/Legal/EIR/DO Labor and Related 2,701,029 2,832,199 1,205 0% 4,405 (2,827,794) 0% 2,827,794

Subtotal Project Administration - Non-Personnel 3,662,282$ 3,928,477$ 423,497$ 11% 848,989$ (3,079,488)$ 22% 3,079,488$

TOTAL EXPENSES 7,264,894$ 8,601,840$ 833,053$ 10% 3,660,489$ (4,941,351)$ 43% 6,856,554$


% OF REVISED BUDGET


Page 62



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

District Services and Districtwide Project List39301 - New District Services Building 163,441$ 323,543$ 7,680$ 2% 100,000$ (223,543)$ 31% 223,543$

Subtotal District Services and Districtwide Project List 163,441$ 323,543$ 7,680$ 2% 100,000$ (223,543)$ 31% 432,485$

Project Administration - Personnel39999 - Classified Salaries 287,223$ 218,306$ 59,035$ 27% 118,070$ (100,236)$ 54% 292,922$ 39999 - Classified Salaries MSC 74,073 54,262 12,210 23% 24,420 (29,842) 45% 79,160 39999 - Employee Benefits 200,918 157,790 39,463 25% 78,926 (78,864) 50% 218,254


TOTAL EXPENSES 725,655$ 753,901$ 118,388$ 16% 321,416$ (432,485)$ 43% 1,022,821$

TOTAL BUDGET REQUIREMENTS 725,655$ 753,901$ 118,388$ 16% 321,416$ (432,485)$ 43% 1,022,821$

% OF REVISED BUDGET


Page 63



REVISEDBUDGET





CARRYFORWARD

5 - Expenseselmo

San Jose City College Project List31112 - Vehicular Circulation Entrances 1,272,729$ 1,272,729$ 0$ 0% 636,365$ (636,364)$ 50% 636,365$ 31114 - Demolition of Jaguar Gym Locker Rms, Auxiliary Struc & Site 952,208 952,208 0 0% 476,104 (476,104) 50% 476,104 31122 - Group II Equipments $200,000/Year for 10 Yrs 53,590 97,573 61,248 63% 97,573 0 100% 0 31125 - New Gym Sitework and Auxiliary Bldngs 4,664,528 5,181,230 1,847,766 36% 5,181,230 0 100% 0 31129 - New Maintenace & Operations Building 6,278,278 8,172,740 90,785 1% 4,086,370 (4,086,370) 50% 4,086,370 31130 - Theater Accessibility & Entrance Improvements 1,462,835 64,381 7,400 11% 64,381 0 100% 0 31131 - San Jose-Evergreen Community College Extension 0 0 247 0 0 0 31304 - Small Capital Repairs 144,467 26,572 380 1% 26,572 0 100% 0 31321 - Parking Lot and Street Repairs 173,847 55,404 31,192 56% 55,404 0 100% 0 31322 - Access Control 446,805 449,187 52,136 12% 449,187 0 100% 0 31323 - Relocated Adaptive PE 257,552 474,427 220,258 46% 474,427 0 100% 0 31324 - Restroom Fixtures & Plumbing Upgrades 200,000 0 0 0 0 0 31325 - Roofing Repairs 433,035 165,824 (82,541) -50% 165,824 0 100% 0 31327 - Utilities PH III 2,194,650 2,161,332 0 0% 1,080,666 (1,080,666) 50% 1,080,666 31328 - Wayfinding, Signage and Site Fencing 921,304 1,026,559 47,947 5% 1,026,559 0 100% 0 31329 - ADA Transition Plan: Accessibility Survey & Imp. 552,160 552,160 2,436 0% 184,053 (368,107) 33% 368,107 31330 - Audio Visual Systems Improvements 551,459 551,689 72,289 13% 551,689 0 100% 0 31331 - Building Interior Finishes 770 (142,766) (142,766) 100% (142,766) 0 100% 0 31332 - Campus HVAC Equipment & Controls 1,362,837 1,362,837 15,429 1% 1,362,837 0 100% 0 31333 - CTE Improvements 353,452 164 164 100% 164 0 100% 0 31335 - GE Building Interior Finishes 15,815 (727,403) (727,403) 100% (727,403) 0 100% 0 31336 - Physical Security PH II 2,314,060 2,314,332 50,622 2% 2,314,332 0 100% 0 31702 - IT Infrastructure Improvements 175,195 113,613 13,376 12% 113,613 0 100% 0 31703 - Technology Upgrades 784,942 784,942 99,281 13% 784,942 0 100% 0 31199 - Campus Contingency 1,395,477 2,107,933 0 0% 0 (2,107,933) 0% 2,190,548 39999 - Election/Legal/EIR/DO Labor 0 82,619 0 0% 82,619 0 100% 0

Subtotal San Jose City College Project List 26,961,995$ 27,100,286$ 1,660,246$ 6% 18,344,742$ (8,755,544)$ 68% 8,838,160$

Project Administration - Personnel39999 - Classified Salaries 49,361$ 49,361$ 0$ 0% 0$ (49,361)$ 0% 49,361$ 39999 - Employee Benefits 33,258 33,258 0 0% 0 (33,258) 0% 46,726

Subtotal Project Administration - Personnel 82,619$ 82,619$ 0$ 0% 0$ (82,619)$ 0% 96,087$

TOTAL EXPENSES 27,044,614$ 27,182,905$ 1,660,246$ 6% 18,344,742$ (8,838,163)$ 67% 8,934,247$


% OF REVISED BUDGET


Page 64



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

Evergreen Valley College Project List32107 - South Campus Development 1,455,064$ 513,882$ 191,179$ 37% 513,882$ 0$ 100% 0$ 32108 - Admin & Student Services Remodel & Consolidation 29,888 0 0 0 0 0 32110 - Roble Demolition - Acacia Alterations 3,518,609 1,652,850 (133,925) -8% 1,652,850 0 100% 0 32111 - Automotive Technology 62,100 0 0 0 0 0 32113 - Campus Site Improvements 517,338 270,363 193,542 72% 270,363 0 100% 0 32121 - Signage and Wayfinding 224,463 203,570 (79,047) -39% 203,570 0 100% 0 32122 - EVC Vehicles 6,894 6,894 0 0% 6,894 0 100% 0 32124 - San Felipe Digital Message Sign 0 720,000 27,874 4% 720,000 0 100% 0 32127 - Gullo Student Space Repurpose & Renovation 0 810,000 5,716 1% 810,000 0 100% 0 32307 - Small Capital Repairs 393,412 321,896 215,964 67% 321,896 0 100% 0 32313 - Parking Lot & Street Repairs 144,921 0 0 0 0 0 32314 - Physical Security 18,323 0 0 0 0 0 32602 - Group II Equipment - $200,000/Year for 10 Years 154,513 154,513 0 0% 154,513 0 100% 0 32702 - IT Infrastructure Improvements 210,080 (42,407) (149,483) 352% (42,407) 0 100% 0 32703 - Technology Upgrades 196,156 196,156 3,960 2% 196,156 0 100% 0 32704 - Relocate EVC's Tel. MPOE to Central Utility Buildg 533,598 113,598 97,241 86% 113,598 0 100% 0 32299 - Campus Contingency 0 1,396,328 0 0% 0 (1,396,328) 0% 1,396,328

Subtotal Evergreen Valley College Project List 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$

TOTAL EXPENSES 7,465,359$ 6,317,643$ 373,021$ 6% 4,921,315$ (1,396,328)$ 78% 1,396,328$


% OF REVISED BUDGET


Page 65

45 - GENERAL OBLIGATION BOND - MEASURE X


REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ 100% (626,341)$ 0$ 100% 98,655,696$

48 - Revenues

48942 - Future Sale of Bonds 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$

TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$

TOTAL BUDGET RESOURCES 747,373,659$ 747,373,659$ (626,341)$ 0% 99,373,659$ (648,000,000)$ 13% 746,655,696$

5 - Expenses

Project Administration - Personnel39999 - Classified Salaries MSC 219,220$ 219,220$ 1,228$ 1% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 1,165 1% 55,176 (55,176) 50% 118,804


Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 30,198$ 552,539$ 552,539$ 0$

Subtotal Project Administration - Non-Personnel 0$ 0$ 30,198$ 552,539$ 552,539$ 0$

TOTAL EXPENSES 329,572$ 329,572$ 33,229$ 10% 717,963$ 388,391$ 218% 338,024$

39699 - Program Wide Catastrophic Contingency 747,044,087$ 747,044,087$ 0$ 0% 0$ (747,044,087)$ 0% 746,317,672$

TOTAL BUDGET REQUIREMENTS 747,373,659$ 747,373,659$ 33,229$ 0% 717,963$ (746,655,696)$ 0% 746,655,696$

Ending Fund Balance, June 30th 0$ 0$ (659,570)$ 98,655,696$ 98,655,696$ 0$

% OF REVISED BUDGET


Page 66



REVISEDBUDGET





CARRYFORWARDBeginning Fund Balance, July 1st (626,341)$ (626,341)$ (626,341)$ 100% (626,341)$ 0$ 100% 98,821,120$

48 - Revenues

48942 - Future Sale of Bonds 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 13% 648,000,000$

TOTAL REVENUES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 0$ 648,000,000$

TOTAL BUDGET RESOURCES 748,000,000$ 748,000,000$ 0$ 0% 100,000,000$ (648,000,000)$ 0.1337 648,000,000$

5 - Expenses

Project Administration - Non-Personnel39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 30,198$ 552,539$ 552,539$ 0$

Subtotal Project Administration - Non-Personnel 0$ 0$ 30,198$ 552,539$ 552,539$ 0$

TOTAL EXPENSES 0$ 0$ 30,198$ 552,539$ 552,539$ 0$

39699 - Program Wide Catastrophic Contingency 747,044,087$ 747,044,087$ 0$ 0% 0$ (747,044,087)$ 0% 746,317,672$

TOTAL BUDGET REQUIREMENTS 747,044,087$ 747,044,087$ 30,198$ 0% 552,539$ (746,491,548)$ 0% 746,317,672$

% OF REVISED BUDGET


Page 67



REVISEDBUDGET





CARRYFORWARD

5 - Expenses

Project Administration - Personnel39999 - Classified Salaries 0$ 0$ 638$ 638$ 638$ 0$ 39999 - Classified Salaries MSC 219,220$ 219,220$ 1,228$ 1% 109,610$ (109,610)$ 50% 219,220$ 39999 - Employee Benefits 110,352 110,352 1,165 1% 55,176 (55,176) 50% 118,804


TOTAL EXPENSES 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$

TOTAL BUDGET REQUIREMENTS 329,572$ 329,572$ 3,031$ 1% 165,424$ (164,148)$ 50% 338,024$

% OF REVISED BUDGET


Page 68

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUNDS

Cafeteria Fund 70

The Cafeteria Fund includes commission from food services vendors and costs associated with support of the food services operations at the colleges.

Child Development Fund 72

The Child Development Fund represents the operation of the SJCC Child Development Center, which was closed beginning FY2011-2012. The Child Development Fund was augmented by the Unrestricted General Fund 10 to support operations in FY2010-2011 by $211,902. Since FY2012-2013 revenues and expenditures primarily represent a pass-through to a third-party to continue to provide services since the center’s closure.

For FY2011-2012 through FY2014-2015, San Jose City College elected to exercise flexibility by transferring $34,308 from the Childcare Tax Bailout program to supplement the Disabled Student program (DSPS). This flexibility expired in FY2015-2016.

Page 69

70 - CAFETERIA FUND


REVISEDBUDGET




INCOME

Local Revenue 75,000$ 75,000$ 34,788$ 46% 75,142$ 142$ 100% 75,000$

TOTAL INCOME 75,000$ 75,000$ 34,788$ 46% 75,142$ 142$ 100% 75,000$

EXPENDITURES

Classified Salaries 31,313$ 31,313$ 13,536$ 43% 28,574$ 2,739$ 91% 27,636$


Materials and Supplies 2,500 2,500 771 31% 2,500 0 100% 2,500


Capital Outlay 59,460 71,091 0 0% 71,091 0 100% 0

Contingency 12,118 6,837 0 0% 0 6,837 0% 15,441


DIFFERENCE (88,810)$ (88,810)$ 8,819$ -10% (63,438)$ 25,372$ 71% (25,371)$

FUND BALANCE

Net Change in Fund Balance (88,810)$ (88,810)$ 8,819$ -10% (63,438)$ 25,372$ 71% (25,371)$ Beginning Balance, July 1 88,810 88,809 88,809 100% 88,809 0 100% 25,371

NET FUND BALANCE, JUNE 30 0$ (1)$ 97,628$ 25,371$ 25,372$ 0$



Page 70

72 - CHILD DEVELOPMENT


REVISEDBUDGET




INCOME

State Revenue 452,353$ 511,352$ 188,178$ 37% 0$ (511,352)$ 0% 0$

TOTAL INCOME 452,353$ 511,352$ 188,178$ 37% 0$ (511,352)$ 0% 0$

EXPENDITURES

Operating Expenses 452,353$ 511,352$ 0$ 0% 0$ 511,352$ 0% 0$

TOTAL EXPENDITURES 452,353$ 511,352$ 0$ 0% 0$ 511,352$ 0% 0$

DIFFERENCE 0$ 0$ 188,178$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ 188,178$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0




Page 71

INTERNAL SERVICE FUND

INTERNAL SERVICE FUND

Self-Insurance Fund 61

The Self-Insurance Fund allows the District to pay the costs associated with dental and vision benefits for active employees and retirees. For active employees, the fund is reimbursed on a monthly basis from other funds as payroll is posted to the general ledger. For retirees, the fund is reimbursed quarterly by the retirees.

Page 72

61 - SELF INSURANCE


REVISEDBUDGET




INCOME

Local Revenue 1,250,000$ 1,250,000$ 608,443$ 49% 1,220,880$ (29,120)$ 98% 1,250,000$

TOTAL INCOME 1,250,000$ 1,250,000$ 608,443$ 49% 1,220,880$ (29,120)$ 98% 1,250,000$

EXPENDITURES

Operating Expenses 1,250,000$ 1,250,000$ 392,462$ 31% 1,220,880$ 29,120$ 98% 1,250,000$


DIFFERENCE 0$ 0$ 215,981$ 0$ 0$ 0$

FUND BALANCE





Page 73

FIDUCIARY FUNDS

FIDUCIARY FUNDS

Financial Aid Fund 48

The Financial Aid Fund tracks the District’s disbursements associated with financial aid. The fund is reimbursed by the Federal and State governments as disbursements are made. As of December 31, 2017, San Jose City College disbursed $3,912,431 in financial aid (an increase from the $3,884,769 disbursed during the same period last fiscal year) and Evergreen Valley College disbursed $6,778,167 in financial aid (an increase from the $5,951,086 disbursed during the same period last year).

Programs associated with this fund are as follows:

Federal

• Pell• SEOG• Direct Loans

State

• Cal Grant

Scholarship Fund 96

The Scholarship Fund tracks the disbursements associated with student scholarships. See below for the historical disbursements since the establishment of this Fund in FY2012-2013:

San Jose City College Evergreen Valley College Total FY2012-2013 $187,994 $144,039 $332,033 FY2013-2014 $176,455 $114,266 $290,721 FY2014-2015 $145,328 $127,705 $273,033 FY2015-2016 $184,616 $143,565 $328,181 FY2016-2017 $168,666 $159,795 $328,461 FY2017-2018 (through 2nd Quarter) $111,834 $112,866 $224,700

Page 74

48 - STUDENT FINANCIAL AID FUND


REVISEDBUDGET




INCOME

Federal Revenue 24,491,257$ 24,527,257$ 9,894,806$ 40% 24,299,000$ (228,257)$ 99% 24,527,257$

State Revenue 1,100,450 1,100,450 729,832 66% 1,100,100 (350) 100% 1,100,450

SUBTOTAL REVENUE 25,591,707$ 25,627,707$ 10,624,638$ 41% 25,399,100$ (228,607)$ 99% 25,627,707$

Transfers-In (From Fund 10) 109,455 109,455 (100) 0% (100) (109,555) 0% 109,455

TOTAL INCOME 25,701,162$ 25,737,162$ 10,624,538$ 41% 25,399,000$ (338,162)$ 99% 25,737,162$

EXPENDITURES

Classified Salaries 64,994$ 66,708$ 7,672$ 12% 64,197$ 2,511$ 96% 66,708$

Other Outgo 25,636,168 25,670,454 10,690,598 42% 25,334,803 335,651 99% 25,670,454


DIFFERENCE 0$ 0$ (73,732)$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ (73,732)$ 0$ 0$ 0$ Beginning Balance, July 1 0 0 0 0 0 0

NET FUND BALANCE, JUNE 30 0$ 0$ (73,732)$ 0$ 0$ 0$



Page 75



REVISEDBUDGET




INCOME

Federal Revenue 10,763,000$ 10,799,000$ 3,652,786$ 34% 10,799,000$ 0$ 100% 10,799,000$

State Revenue 339,100 339,100 229,037 68% 339,100 0 100% 339,100

SUBTOTAL REVENUE 11,102,100$ 11,138,100$ 3,881,823$ 35% 11,138,100$ 0$ 100% 11,138,100$

Transfers-In (From Fund 10) 0 0 (100) (100) (100) 0

TOTAL INCOME 11,102,100$ 11,138,100$ 3,881,723$ 35% 11,138,000$ (100)$ 100% 11,138,100$

EXPENDITURES

Classified Salaries 27,483$ 29,197$ 7,672$ 26% 29,197$ 0$ 100% 29,197$

Other Outgo 11,074,617 11,108,903 3,912,431 35% 11,108,803 100 100% 11,108,903

TOTAL EXPENDITURES 11,102,100$ 11,138,100$ 3,920,103$ 35% 11,138,000$ 100$ 100% 11,138,100$

DIFFERENCE 0$ 0$ (38,380)$ 0$ 0$ 0$



Page 76



REVISEDBUDGET




INCOME

Federal Revenue 13,728,257$ 13,728,257$ 6,242,020$ 45% 13,500,000$ (228,257)$ 98% 13,728,257$

State Revenue 761,350 761,350 500,795 66% 761,000 (350) 100% 761,350

SUBTOTAL REVENUE 14,489,607$ 14,489,607$ 6,742,815$ 47% 14,261,000$ (228,607)$ 98% 14,489,607$

Transfers-In (From Fund 10) 109,455 109,455 0 0% 0 (109,455) 0% 109,455

TOTAL INCOME 14,599,062$ 14,599,062$ 6,742,815$ 46% 14,261,000$ (338,062)$ 98% 14,599,062$

EXPENDITURES

Classified Salaries 37,511$ 37,511$ 0$ 0% 35,000$ 2,511$ 93% 37,511$

Other Outgo 14,561,551 14,561,551 6,778,167 47% 14,226,000 335,551 98% 14,561,551


DIFFERENCE 0$ 0$ (35,352)$ 0$ 0$ 0$



Page 77

96 - SCHOLARSHIP AND LOAN AGENCY FUND


REVISEDBUDGET




INCOME

Local Revenue 366,000$ 366,000$ 231,350$ 63% 353,500$ (12,500)$ 97% 366,000$

TOTAL INCOME 366,000$ 366,000$ 231,350$ 63% 353,500$ (12,500)$ 97% 366,000$

EXPENDITURES

Other Outgo 366,000$ 366,000$ 224,700$ 61% 353,500$ 12,500$ 97% 366,000$


DIFFERENCE 0$ 0$ 6,650$ 0$ 0$ 0$

FUND BALANCE





Page 78



REVISEDBUDGET




INCOME

Local Revenue 200,000$ 200,000$ 115,984$ 58% 187,500$ (12,500)$ 94% 200,000$

TOTAL INCOME 200,000$ 200,000$ 115,984$ 58% 187,500$ (12,500)$ 94% 200,000$

EXPENDITURES

Other Outgo 200,000$ 200,000$ 111,834$ 56% 187,500$ 12,500$ 94% 200,000$


DIFFERENCE 0$ 0$ 4,150$ 0$ 0$ 0$

FUND BALANCE





Page 79



REVISEDBUDGET




INCOME

Local Revenue 166,000$ 166,000$ 115,366$ 69% 166,000$ 0$ 100% 166,000$

TOTAL INCOME 166,000$ 166,000$ 115,366$ 69% 166,000$ 0$ 100% 166,000$

EXPENDITURES

Other Outgo 166,000$ 166,000$ 112,866$ 68% 166,000$ 0$ 100% 166,000$


DIFFERENCE 0$ 0$ 2,500$ 0$ 0$ 0$



Page 80

OPEB-RELATED FUNDS

OPEB-RELATED FUNDS

OPEB Trust Fund 75

The OPEB Trust Fund was established after the sale of OPEB Bonds to fund the GASB 43/45 Actuarial Valuation of Post-retirement Employee Benefits estimated at $47,719,500 at June 30, 2007. The closing of the District’s OPEB Bond was May 14, 2009, with an expense rate fixed at 4.62% with a swap rate at the end of the third year at 4.239%. In May 2012, the District refinanced the OPEB bonds locking in an “all-in interest” rate of 5.239% for 15 years.

The operating expenditures of $95,763 represent fees associated with Benefit Trust as the Discretionary Trustee for asset and fiduciary management and investment policy development, and to Keenan as Program Coordinator for the District. Due to fluctuations within the market, earnings through the second quarter are $2,650,880, which represent 75% of the anticipated annual earnings.

Retiree Benefit Fund 81

The Retiree Benefit Fund was established to record land lease payments from the Evergreen Marketplace II Retail Development and to begin accumulating resources to offset the long-term retiree medical benefit liability. Once the OPEB Bonds were sold and the Trust Fund was established, this fund was used to accept the transfer in from the OPEB Trust Fund 75 to pay the monthly retiree medical benefits. Fund 81 is also currently used to fund the debt service payments for the OPEB Bonds from the accumulated fund balance.

Long-Term OPEB Debt Fund 85

The Long-Term OPEB Debt Fund pays the debt service to the OPEB bondholders. The Unrestricted General Fund 10 was required as anticipated to start making significant transfers into this fund beginning in FY2012-2013 to support this on-going debt service. In FY2017-2018 this transfer is anticipated to be $1,883,760. This is well below the anticipated cost of retiree medical benefits of $4,181,748, which the Unrestricted General Fund 10 would be required to pay if not for the OPEB Trust Fund.

Page 81

Fund 85 - Long Term Debt - OPEB

-Pays debt service.

-Interfund transfer in from Fund 10 and 81 to cover debt service payment.

Estimated Debt Schedule:

Fiscal Capitalized TotalYear Interest Fund Fund 81 Fund 10 Debt Service

2009-2014* 3,535,415$ 5,376,513$ 2,741,232$ 11,653,160$ 2014-2015 - 524,392 1,931,464 2,455,8562015-2016 - 598,423 1,864,732 2,463,1552016-2017 - 593,782 1,884,758 2,478,5402017-2018 - 593,782 1,883,760 2,477,5422018-2019 - 593,782 1,883,760 2,477,5422019-2020 - 593,782 1,888,304 2,482,0862021-2025* - 2,968,913 10,218,851 13,187,7642026-2030* - 3,433,000 12,172,156 15,605,1562031-2035* - 3,966,700 14,382,313 18,349,0132036-2040* - 4,580,455 17,418,034 21,998,4892041-2044** - 5,286,273 15,542,631 20,828,904

3,535,415$ 29,109,797$ 83,811,996$ 116,457,208$

* Five-Year Increments ** Four-Year Increment

OPEB BOND FLOW CHART Flow Chart Illustrating Relationships Between Funds

Fund 81 - Retiree Benefit Fund

-Interfund transfer in from Fund 75 to pay the monthly retiree medical benefits.

-Record land lease income from the retail center (less $25k for Student Success Enhancement Fund 14).

-Interfund transfer out to Fund 85 for debt service payment.

Fund 10 - General Fund

-Interfund transfer out to Fund 85 for debt service payment beginning March 2013.

Fund 75 - OPEB Trust Fund

- Sell Bonds in May 2009 and deposit Bond proceeds generating long-term debt over 35 years.

- Receive monthly interest income from Bond.

- Receive monthly dividend income from Bond.

- Pay monthly bank fees.

- Pay consultant fees associated with Bond Administration as needed.

-Interfund transfer out to Fund 81 to reimburse District for the cost of retiree medical benefits.

Page 82

75 - OPEB TRUST FUND


REVISEDBUDGET




INCOME

Local Revenue 3,528,086$ 3,528,086$ 2,650,880$ 75% 5,333,920$ 1,805,834$ 151% 3,528,086$

TOTAL INCOME 3,528,086$ 3,528,086$ 2,650,880$ 75% 5,333,920$ 1,805,834$ 151% 3,528,086$

EXPENDITURES

Operating Expenses 217,563$ 217,563$ 95,763$ 44% 229,831$ (12,268)$ 106% 232,792$

SUBTOTAL EXPENDITURES 217,563$ 217,563$ 95,763$ 44% 229,831$ (12,268)$ 106% 232,792$

Transfers-Out (To Fund 81) 4,416,505 4,416,505 1,734,459 39% 4,176,638 239,867 95% 4,674,246


DIFFERENCE (1,105,982)$ (1,105,982)$ 820,658$ -74% 927,451$ 2,033,433$ -84% (1,378,952)$

FUND BALANCE

Net Change in Fund Balance (1,105,982)$ (1,105,982)$ 820,658$ -74% 927,451$ 2,033,433$ -84% (1,378,952)$ Beginning Balance, July 1 45,591,545 45,591,545 45,591,545 100% 45,591,545 0 100% 46,518,996

NET FUND BALANCE, JUNE 30 44,485,563$ 44,485,563$ 46,412,203$ 104% 46,518,996$ 2,033,433$ 105% 45,140,044$



Page 83

81 - RETIREE BENEFIT FUND


REVISEDBUDGET




INCOME

Local Revenue 593,782$ 593,782$ 284,391$ 48% 593,782$ 0$ 100% 593,782$

SUBTOTAL REVENUE 593,782$ 593,782$ 284,391$ 48% 593,782$ 0$ 100% 593,782$

Transfers-In (From Fund 75) 4,416,505 4,416,505 1,734,459 39% 4,176,638 (239,867) 95% 4,674,246

TOTAL INCOME 5,010,287$ 5,010,287$ 2,018,850$ 40% 4,770,420$ (239,867)$ 95% 5,268,028$

EXPENDITURES

Employee Benefits (H&W) 4,421,615$ 4,421,615$ 2,090,874$ 47% 4,181,748$ 239,867$ 95% 4,674,246$


Transfers-Out (To Fund 85) 593,782 593,782 129,696 22% 593,782 0 100% 593,782


DIFFERENCE (5,110)$ (5,110)$ (201,720)$ 3948% (5,110)$ 0$ 100% 0$

FUND BALANCE

Net Change in Fund Balance (5,110)$ (5,110)$ (201,720)$ 3948% (5,110)$ 0$ 100% 0$ Beginning Balance, July 1 5,111 5,110 5,110 100% 5,110 0 100% 0

NET FUND BALANCE, JUNE 30 1$ 0$ (196,610)$ 0$ 0$ 0$



Page 84

85 - LONG TERM DEBT OPEB FUND


REVISEDBUDGET




INCOME

Transfers-In (From Funds 10 & 81) 2,477,542$ 2,477,542$ 617,859$ 25% 2,477,542$ 0$ 100% 2,477,542$

TOTAL INCOME 2,477,542$ 2,477,542$ 617,859$ 25% 2,477,542$ 0$ 100% 2,477,542$

EXPENDITURES

Other Outgo 2,477,542$ 2,477,542$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$

SUBTOTAL EXPENDITURES 2,477,542$ 2,477,542$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$

TOTAL EXPENDITURES 2,477,542$ 2,477,542$ 1,444,962$ 58% 2,477,542$ 0$ 100% 2,477,542$

DIFFERENCE 0$ 0$ (827,103)$ 0$ 0$ 0$

FUND BALANCE

Net Change in Fund Balance 0$ 0$ (827,103)$ 0$ 0$ 0$ Beginning Balance, July 1 19,224 19,224 19,224 100% 19,224 0 100% 19,224

NET FUND BALANCE, JUNE 30 19,224$ 19,224$ (807,879)$ -4202% 19,224$ 0$ 100% 19,224$



Page 85

APPENDICES

REVENUES

STATE APPORTIONMENTINFLATION FACTOR 1.56% 1.56% 2.51% 2.35% 2.57%GROWTH (WORKLOAD REDUCTION) 10.03% 5.37% 1.00% 1.00% 1.00%DEFICIT FACTOR 0.00% 0.00% 0.00% 0.00% 0.00%BASE ALLOCATION 1.30% 1.30% 0.00% 0.00% 0.00%

PROPERTY TAX GROWTH 2.92% 4.94% 3.50% 3.50% 3.50%

ENROLLMENT FEERESIDENT $ 46 $ 46 $ 46 $ 46 $ 46 NON-RESIDENT $ 228 $ 228 $ 233 $ 233 $ 233

PARKING FEETERM $ 45 $ 45 $ 45 $ 45 $ 45 DAILY $ 3 $ 3 $ 3 $ 3 $ 3 TRANSPORTATION $4.50/$9 $4.50/$9 $4.50/$9 $4.50/$9 $4.50/$9

HEALTH FEE $ 20 $ 20 $ 20 $ 20 $ 20

LOTTERY INCOME/AVG. DAILY FTES $ 146 $ 146 $ 146 $ 146 $ 146

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

BUDGET ASSUMPTIONS


ASSUMPTIONS

FY 2017-2018SECOND QUARTER


ASSUMPTIONS

FY 2017-2018ADOPTED BUDGET


ASSUMPTIONS

Page 86


BUDGET ASSUMPTIONS


ASSUMPTIONS



ASSUMPTIONS



ASSUMPTIONS

EXPENDITURES

STEP AND COLUMN INCREASECERTIFICATED N/A N/A 0.90% 0.90% 0.90%CLASSIFIED N/A N/A 0.70% 0.70% 0.70%

ADJUNCT BASE ADJUSTMENT 1.00% 1.00% 1.00% 1.00% 1.00%

VACANT POSITIONS (DEFAULT)FACULTY

CLASSIFICATIONVALUE

CLASSIFIEDCLASSIFICATION

MEDICAL

AVERAGE COST OF ADJUNCT FACULTYCLASSIFICATIONSALARY

COST OF LIVING ADJUSTMENTCERTIFICATED SALARIES - FULL TIME 0.00% 0.00% 0.00% 0.00% 0.00%CERTIFICATED SALARIES - PART TIME 0.00% 0.00% 0.00% 0.00% 0.00%CLASSIFIED SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%MANAGEMENT SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%EXECUTIVE SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

$ 58,254 $ 59,128 $ 59,128 $ 59,128 $ 59,128 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7

Blue CrossTwo Party

Blue CrossTwo Party

Blue CrossTwo Party

Column III, Step 4 Column III, Step 4 Column III, Step 4

Step 1 of Range Step 1 of Range Step 1 of Range Step 1 of Range

Column III, Step 4 $ 76,309 $ 77,454 $ 77,454 $ 77,454 $ 77,454

Column III, Step 4

Step 1 of RangeBlue CrossTwo Party

Blue CrossTwo Party

Page 87


BUDGET ASSUMPTIONS


ASSUMPTIONS



ASSUMPTIONS



ASSUMPTIONS

EXPENDITURES (CONTINUED)

HEALTH AND WELFARE PREMIUMS (CHANGE)BLUE CROSS -8.51% -8.51% 5.90% 5.90% 5.90%KAISER 5.88% 5.88% 5.50% 5.50% 5.50%DENTAL 0.00% 0.00% 5.00% 5.00% 5.00%VISION 0.00% 0.00% 3.00% 3.00% 3.00%EMPLOYEE ASSISTANCE PROGRAM 2.91% 2.91% 0.00% 0.00% 0.00%LONG TERM DISABILITY 0.00% 0.00% 0.00% 0.00% 0.00%LIFE INSURANCE 0.00% 0.00% 0.00% 0.00% 0.00%

STATUTORY EMPLOYEE BENEFITS (RATES)STRS 14.43% 14.43% 16.28% 18.13% 19.10%PERS 15.53% 15.53% 18.10% 20.80% 23.80%SOCIAL SECURITY 6.20% 6.20% 6.20% 6.20% 6.20%MEDICARE 1.45% 1.45% 1.45% 1.45% 1.45%UNEMPLOYMENT INSURANCE 0.20% 0.20% 0.20% 0.20% 0.20%WORKERS' COMPENSATION 1.35% 1.35% 1.35% 1.35% 1.35%

DISCOUNT FACTOR 1.78% 1.78% 1.78%

HIGH IMPACT PROGRAMSACA CADILLAC TAX

300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 0$ 0$ 0$ 0$ 0$

Page 88

BeginningFund Balance

TotalRevenue

FundsAvailable

TotalExpenditures

EndingFund Balance

15,563,747 112,291,585 127,855,332 112,270,568 21,017 15,584,764

750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0

1,075,982 779,305 1,855,287 1,192,235 663,052

12,799 1,348,059 1,360,858 1,360,858 0 8,360 1,455,730 1,464,090 1,446,580 17,510

26,916 30,013,277 30,040,193 30,020,836 19,357 36,057 535,014 571,071 571,072 (1)

17,473,861 146,447,970 163,921,831 146,887,149 17,034,682

4,237,743 3,089,133 7,326,876 1,931,407 5,395,469 22,226,247 416,132 22,642,379 9,079,996 13,562,383

6,923,065 23,183 6,946,248 6,946,248 0 45,069,351 288,562 45,357,913 27,247,962 18,109,951

(626,341) 100,000,000 99,373,659 717,963 98,655,696 0 25,399,000 25,399,000 25,399,000 0 0 1,220,880 1,220,880 1,220,880 0

88,809 75,142 163,951 138,580 25,371 0 0 0 0 0

45,591,545 5,333,920 50,925,465 4,406,469 46,518,996 5,110 4,770,420 4,775,530 4,775,530 0

19,224 2,477,542 2,496,766 2,477,542 19,224 0 353,500 353,500 353,500 0

123,534,753 143,447,414 266,982,167 84,695,077 182,287,090

141,008,614 289,895,384 430,903,998 231,582,226 199,321,772

12 - Financial Stabilization Fund

42 - GO Bond - G 2010 Ser. B

44 - GO Bond - G 2010 Ser. D

RESTRICTED GENERAL FUNDS

15 - Facility Rental

OTHER FUNDS

11 - Parking

17 - Categorical/Grants16 - Workforce Institute

18 - Student Health Fees

GRAND TOTAL

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTESTIMATED FUND BALANCES

FY 2017-2018

UNRESTRICTED GENERAL FUNDS10 - General Fund

Total General Funds

75 - OPEB Trust Fund

Fund Description

36 - Capital Projects

48 - Federal Financial Asst.61 - Self-Insurance

Ending Fund Balance

72 - Child Development

81 - Retiree Benefits Fund85 - L/T Debt OPEB Fund

43 - GO Bond - G 2010 Ser. C

Total Other Funds

70 - Cafeteria

96 - Scholarship & Loan Agency

45 - GO Bond - X

Page 89

BeginningFund Balance

TotalRevenue

FundsAvailable

TotalExpenditures

EndingFund Balance

15,584,764 115,652,158 131,236,922 113,494,775 2,157,383 17,742,147

750,000 0 750,000 0 750,000 14 - Student Success Enhancemet Fund 0 25,000 25,000 25,000 0

663,052 771,846 1,434,898 1,434,897 1

0 1,466,110 1,466,110 1,466,110 0 17,510 1,929,407 1,946,917 1,898,051 48,866 19,357 32,522,616 32,541,973 32,515,058 26,915

(1) 618,344 618,343 618,344 (1)

17,034,682 152,985,481 170,020,163 151,452,235 18,567,928

5,395,469 2,249,228 7,644,697 7,644,697 0 13,562,383 416,132 13,978,515 13,978,517 (2)

0 0 0 0 0 18,109,951 100,000 18,209,951 18,209,950 1 98,655,696 648,000,000 746,655,696 746,655,696 0

0 25,737,162 25,737,162 25,737,162 0 0 1,250,000 1,250,000 1,250,000 0

25,371 75,000 100,371 100,371 0 0 0 0 0 0

46,518,996 3,528,086 50,047,082 4,907,038 45,140,044 0 5,268,028 5,268,028 5,268,028 0

19,224 2,477,542 2,496,766 2,477,542 19,224 0 366,000 366,000 366,000 0

182,287,090 689,467,178 871,754,268 826,595,001 45,159,267

199,321,772 842,452,659 1,041,774,431 978,047,236 63,727,195

10 - General Fund

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTESTIMATED FUND BALANCES

FY 2018-2019

Fund Description

UNRESTRICTED GENERAL FUNDS


48 - Federal Financial Asst.61 - Self-Insurance

42 - GO Bond - G 2010 Ser. B43 - GO Bond - G 2010 Ser. C44 - GO Bond - G 2010 Ser. D45 - GO Bond - X

Ending Fund Balance

OTHER FUNDS

11 - Parking

17 - Categorical/Grants16 - Workforce Institute

Total General Funds

RESTRICTED GENERAL FUNDS


15 - Facility Rental

12 - Financial Stabilization Fund

70 - Cafeteria

Total Other Funds

GRAND TOTAL

72 - Child Development75 - OPEB Trust Fund81 - Retiree Benefits Fund85 - L/T Debt OPEB Fund96 - Scholarship & Loan Agency

Page 90

Full Time Part Time Academic Classified265,238 163,446 200,016 32,901 73,546 18,373 753,520

35.2% 21.7% 26.5% 4.4% 9.8% 2.4% 100.0%0 0 5,824 0 1,750 0 7,574

0.0% 0.0% 76.9% 0.0% 23.1% 0.0% 100.0%0 0 627 0 0 0 627

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 1,875 2,144 4,756 0 8,775

0.0% 0.0% 21.4% 24.4% 54.2% 0.0% 100.0%26,259 6,666 45,018 5,268 10,136 0 93,347

28.1% 7.1% 48.2% 5.6% 10.9% 0.0% 100.0%2,275 966 1,264 0 0 0 4,505

50.5% 21.4% 28.1% 0.0% 0.0% 0.0% 100.0%293,772 171,078 254,624 40,313 90,188 18,373 868,348

33.8% 19.7% 29.3% 4.6% 10.4% 2.1% 100.0%0 0 172 0 193 0 365

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 4,198 0 924 0 5,122

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 2,734 0 2,734

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 4,370 0 3,851 0 8,221

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 390 0 0 0 390

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 390 0 0 0 390

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%293,772 171,078 259,384 40,313 94,039 18,373 876,959

33.5% 19.5% 29.6% 4.6% 10.7% 2.1% 100.0%

CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct.


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP

FY 2017-2018 ADOPTED BUDGET (REVISED @ Q1)

Fund Description AFT 6517 CSEA MSC Executive Total

10 - General Fund

11 - Parking

15 - Facility Rental Auxiliary Fund

16 - Workforce Institute

17 - Categorical/Grants Programs

Total

Subtotal General Funds


44 - GO Bond - Measure G 2010-D

45 - GO Bond - Measure X-A

Subtotal Capital/Bond Project Funds

70 - Cafeteria

Subtotal Special Revenue Fund

Page 91


35.7% 23.1% 25.1% 4.4% 9.2% 2.5% 100.0%0 0 4,669 0 1,408 0 6,077

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 503 0 0 0 503

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 1,503 1,817 3,837 0 7,157

0.0% 0.0% 21.0% 25.4% 53.6% 0.0% 100.0%22,653 6,024 36,092 4,406 8,234 0 77,409

29.3% 7.8% 46.6% 5.7% 10.6% 0.0% 100.0%1,966 873 1,013 0 0 0 3,852

51.0% 22.7% 26.3% 0.0% 0.0% 0.0% 100.0%253,139 154,611 204,138 34,034 72,560 15,769 734,251

34.5% 21.1% 27.8% 4.6% 9.9% 2.1% 100.0%0 0 138 0 155 0 293

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 3,366 0 741 0 4,107

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 2,192 0 2,192

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 3,504 0 3,088 0 6,592

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 313 0 0 0 313

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 313 0 0 0 313

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%253,139 154,611 207,955 34,034 75,648 15,769 741,156

34.2% 20.9% 28.1% 4.6% 10.2% 2.1% 100.0%



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Total






70 - Cafeteria


Page 92


34.2% 13.2% 33.3% 4.3% 12.3% 2.6% 100.0%0 0 1,155 0 348 0 1,503

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 124 0 0 0 124

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 372 327 949 0 1,648

0.0% 0.0% 22.6% 19.8% 57.6% 0.0% 100.0%4,000 642 8,926 862 1,948 0 16,378

24.4% 3.9% 54.5% 5.3% 11.9% 0.0% 100.0%343 93 251 0 0 0 687

49.9% 13.5% 36.5% 0.0% 0.0% 0.0% 100.0%45,039 16,467 50,486 6,279 17,856 3,133 139,260

32.3% 11.8% 36.3% 4.5% 12.8% 2.2% 100.0%0 0 34 0 38 0 72

0.0% 0.0% 47.2% 0.0% 52.8% 0.0% 100.0%0 0 832 0 183 0 1,015

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 542 0 542

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 866 0 763 0 1,629

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 77 0 0 0 77

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 77 0 0 0 77

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%45,039 16,467 51,429 6,279 18,619 3,133 140,966

32.0% 11.7% 36.5% 4.5% 13.2% 2.2% 100.0%



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Total






70 - Cafeteria


Page 93


42.9% 26.0% 19.1% 3.1% 7.0% 1.8% 100.0%0 0 2,240 0 676 0 2,916

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 241 0 0 0 241

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 721 825 1,841 0 3,387

0.0% 0.0% 21.3% 24.4% 54.4% 0.0% 100.0%17,085 4,272 17,314 2,026 3,916 0 44,613

38.3% 9.6% 38.8% 4.5% 8.8% 0.0% 100.0%1,480 620 486 0 0 0 2,586

57.2% 24.0% 18.8% 0.0% 0.0% 0.0% 100.0%191,139 109,665 97,931 15,505 34,777 7,270 456,287

41.9% 24.0% 21.5% 3.4% 7.6% 1.6% 100.0%0 0 66 0 74 0 140

0.0% 0.0% 47.1% 0.0% 52.9% 0.0% 100.0%0 0 1,615 0 355 0 1,970

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 1,052 0 1,052

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 1,681 0 1,481 0 3,162

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 150 0 0 0 150

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 150 0 0 0 150

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%191,139 109,665 99,762 15,505 36,258 7,270 459,599

41.6% 23.9% 21.7% 3.4% 7.9% 1.6% 100.0%

AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking




Total






70 - Cafeteria


Page 94


42.8% 27.7% 18.0% 3.1% 6.6% 1.8% 100.0%0 0 1,796 0 542 0 2,338

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 193 0 0 0 193

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 578 699 1,476 0 2,753

0.0% 0.0% 21.0% 25.4% 53.6% 0.0% 100.0%14,521 3,861 13,881 1,695 3,167 0 37,125

39.1% 10.4% 37.4% 4.6% 8.5% 0.0% 100.0%1,260 560 390 0 0 0 2,210

57.0% 25.3% 17.6% 0.0% 0.0% 0.0% 100.0%162,268 99,109 78,514 13,090 27,909 6,065 386,955

41.9% 25.6% 20.3% 3.4% 7.2% 1.6% 100.0%0 0 53 0 59 0 112

0.0% 0.0% 47.3% 0.0% 52.7% 0.0% 100.0%0 0 1,295 0 285 0 1,580

0.0% 0.0% 82.0% 0.0% 18.0% 0.0% 100.0%0 0 0 0 843 0 843

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 1,348 0 1,187 0 2,535

0.0% 0.0% 53.2% 0.0% 46.8% 0.0% 100.0%0 0 120 0 0 0 120

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 120 0 0 0 120

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%162,268 99,109 79,982 13,090 29,096 6,065 389,610

41.6% 25.4% 20.5% 3.4% 7.5% 1.6% 100.0%



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP



10 - General Fund

11 - Parking





Total





70 - Cafeteria


Page 95


43.3% 16.8% 25.3% 3.3% 9.3% 2.0% 100.0%0 0 444 0 134 0 578

0.0% 0.0% 76.8% 0.0% 23.2% 0.0% 100.0%0 0 48 0 0 0 48

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 143 126 365 0 634

0.0% 0.0% 22.6% 19.9% 57.6% 0.0% 100.0%2,564 411 3,433 331 749 0 7,488

34.2% 5.5% 45.8% 4.4% 10.0% 0.0% 100.0%220 60 96 0 0 0 376

58.5% 16.0% 25.5% 0.0% 0.0% 0.0% 100.0%28,871 10,556 19,417 2,415 6,868 1,205 69,332

41.6% 15.2% 28.0% 3.5% 9.9% 1.7% 100.0%0 0 13 0 15 0 28

0.0% 0.0% 46.4% 0.0% 53.6% 0.0% 100.0%0 0 320 0 70 0 390

0.0% 0.0% 82.1% 0.0% 17.9% 0.0% 100.0%0 0 0 0 209 0 209

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%0 0 333 0 294 0 627

0.0% 0.0% 53.1% 0.0% 46.9% 0.0% 100.0%0 0 30 0 0 0 30

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%0 0 30 0 0 0 30

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%28,871 10,556 19,780 2,415 7,162 1,205 69,989

41.3% 15.1% 28.3% 3.5% 10.2% 1.7% 100.0%



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP



10 - General Fund

11 - Parking





Total





70 - Cafeteria


Page 96

00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 P1

Actual College FTESEVC 5,781 6,220 6,661 6,447 6,215 6,376 5,809 6,024 6,944 7,138 7,231 6,891 6,491 6,557 6,323 6,131 6,247 6,592 SJCC 6,490 6,589 6,725 6,495 6,377 6,888 6,738 7,012 7,975 8,070 8,082 7,253 6,745 6,430 6,020 5,443 5,095 5,359

College Subtotal 12,271 12,809 13,386 12,942 12,592 13,264 12,547 13,036 14,919 15,207 15,313 14,144 13,236 12,987 12,343 11,574 11,342 11,951

Academy FTESEVC 564 565 534 494 608 617 629 539 433 427 325 315 301 60 23 2 0 0 SJCC 40 40 0 0 50 35 63 158 136 63 0 0 0 0 0 0 0 0

Academy Subtotal 604 605 534 494 658 652 692 697 569 490 325 315 301 60 23 2 0 0

Transfer FTESEVC 411 301 374 557 25 362 830 543 0 0 0 0 0 0 0 0 0 0 SJCC 411 301 373 640 25 279 488 543 0 0 0 0 0 0 0 0 0 0

Transfer Subtotal 822 602 747 1,197 50 641 1,318 1,086 0 0 0 0 0 0 0 0 0 0

Total Reported FTESEVC 6,756 7,086 7,569 7,498 6,848 7,355 7,268 7,106 7,377 7,565 7,556 7,206 6,792 6,617 6,346 6,133 6,247 6,592 SJCC 6,941 6,930 7,098 7,135 6,452 7,202 7,289 7,713 8,111 8,133 8,082 7,253 6,745 6,430 6,020 5,443 5,095 5,359

Total 13,697 14,016 14,667 14,633 13,300 14,557 14,557 14,819 15,488 15,698 15,638 14,459 13,537 13,047 12,366 11,576 11,342 11,951

Actual College FTESEVC 47.11% 48.56% 49.76% 49.81% 49.36% 48.07% 46.30% 46.21% 46.54% 46.94% 47.22% 48.72% 49.04% 50.49% 51.23% 52.97% 55.08% 55.16%SJCC 52.89% 51.44% 50.24% 50.19% 50.64% 51.93% 53.70% 53.79% 53.46% 53.06% 52.78% 51.28% 50.96% 49.51% 48.77% 47.03% 44.92% 44.84%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Actual Plus Academy FTESEVC 49.28% 50.58% 51.69% 51.66% 51.49% 50.25% 48.63% 47.79% 47.63% 48.19% 48.32% 49.84% 50.17% 50.72% 51.32% 52.98% 55.08% 55.16%SJCC 50.72% 49.42% 48.31% 48.34% 48.51% 49.75% 51.37% 52.21% 52.37% 51.81% 51.68% 50.16% 49.83% 49.28% 48.68% 47.02% 44.92% 44.84%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Total Reported FTESEVC 49.32% 50.56% 51.61% 51.24% 51.49% 50.53% 49.93% 47.95% 47.63% 48.19% 48.32% 49.84% 50.17% 50.72% 51.32% 52.98% 55.08% 55.16%SJCC 50.68% 49.44% 48.39% 48.76% 48.51% 49.47% 50.07% 52.05% 52.37% 51.81% 51.68% 50.16% 49.83% 49.28% 48.68% 47.02% 44.92% 44.84%

100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTHISTORICAL CREDIT AND NON-CREDIT 320 REPORT

Page 97

6,756 7,086 7,569 7,498 6,848 7,355 7,268 7,106 7,377 7,565 7,556 7,206 6,792 6,617 6,346 6,133 6,247 6,592

6,941 6,930

7,098 7,135

6,452

7,202 7,289 7,713 8,111 8,133 8,082

7,253 6,745

6,430 6,020

5,443 5,095 5,359

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18Est.

Historical Credit and Non-Credit FTES 320 Report

Evergreen Valley College San Jose City College

Page 98

DISTRICTWIDE LEGAL (OBJECT 55712)

COSTCENTER

DESCRIPTION ADOPTEDBUDGET

REVISEDBUDGET




ESTIMATED BUDGETFY 2019-2020

ESTIMATED BUDGET

FUND 10 - GENERAL FUND6601 Board of Trustees 10,000$ 10,000$ 0$ 0% 0$ 10,000$ 0% 10,000$ 10,000$ 6609 Vice Chancellor - Admin Svs 75,000 75,000 2,892 4% 60,800 14,200 81% 75,000 75,000 6731 Human Resources Districtwide 155,000 155,000 65,544 42% 155,000 0 100% 155,000 155,000

SUBTOTAL - FUND 10 240,000$ 240,000$ 68,436$ 29% 215,800$ 24,200$ 90% 240,000$ 240,000$

FUND 16 - WORKFORCE INSTITUTE 6820 Workforce Institute 500$ 500$ 0$ 0% 0$ 500$ 0% 500$ 500$

SUBTOTAL - FUND 16 500$ 500$ 0$ 0% 0$ 500$ 0% 500$ 500$

FUND 36 - CAPITAL PROJECTS FUND7120 Facilities & Planning 100,000$ 104,023$ 64,604$ 62% 104,023$ 0$ 100% 100,000$ 100,000$

SUBTOTAL - FUND 31 100,000$ 104,023$ 64,604$ 62% 104,023$ 0$ 100% 100,000$ 100,000$

FUND 42 - GENERAL OBLIGATION BOND - MEASURE G 2010 B7101 Scheduled Maintenance 0$ 5,000$ 0$ 0% 5,000$ 0$ 100% 5,000$ 5,000$

SUBTOTAL - FUND 32 0$ 5,000$ 0$ 0% 5,000$ 0$ 100% 5,000$ 5,000$

FUND 43 - GENERAL OBLIGATION BOND - MEASURE G 2010 C7193 Legal Fees/Districtwide 0$ 2,735$ 2,735$ 100% 2,735$ 0$ 100% 0$ 0$

SUBTOTAL - FUND 41 0$ 2,735$ 2,735$ 100% 2,735$ 0$ 100% 0$ 0$

FUND 44 - GENERAL OBLIGATION BOND - MEASURE G 2010 D7193 Legal Fees / Districtwide 38,746$ 17,746$ 165$ 1% 17,746$ 0$ 100% 17,746$ 0$ 7101 Scheduled Maintenance 0 15,000 0 0% 15,000 0 100% 15,000 0 7144 Site Accquisition 0 1,000 0 0% 1,000 0 100% 1,000 0

SUBTOTAL - FUND 44 38,746$ 33,746$ 165$ 0% 33,746$ 0$ 100% 33,746$ 0$

TOTAL DISTRICTWIDE LEGAL 379,246$ 386,004$ 135,940$ 35% 361,304$ 24,700$ 94% 379,246$ 345,500$



Page 99

Page 100

Page 101

December 31, 2017Assets

Current AssetsCash and investments 1,504,374$ Receivables 17,865 Other current assets 16,751 Total current assets 1,538,990

Noncurrent AssetsFurniture and Equipment 1,945 Less: Accumulated Depreciation (1,945) Fixed Assets, net -

Total Assets 1,538,990$

LiabilitiesCurrent liabilitiesAccounts payable 5,713$ Sales tax 1,896 Payroll taxes 53 Funds held for others ASB 69,748 Total current liabilities 77,409$

Net Assets Unrestricted (416,657)$

Temporarily restricted (Scholarship and Trust) 1,169,382 Permanently restricted (Endowment) 708,855 Total net assets 1,461,581$

Liabilities and net assets 1,538,990$

Statement of Net Assets

Page 102

Page 103

State Residents(and Nonresidents Attending

Noncredit Courses)

Attendance FTES Factored FTES

Summer Intersession (Summer 2017 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 14.64 14.64

2. Credit (Parts III.A.1 + VI.A.1) 1,024.97 1,024.97

Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 0.00 0.00

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 8,921.99 8,921.99

(b) Daily Census Contact Hours (Part III) 732.14 743.56

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 119.19 119.90

(b) Credit (Part IV.D) 165.25 168.01

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 769.86 769.86

(b) Daily Census Procedure Courses (Part V)(Credit) 203.74 203.74

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 11,817.95 11,832.13

Total Noncredit FTES 133.83 134.54

Total FTES 11,951.78 11,966.67

California Community Colleges

2017-2018 APPORTIONMENT ATTENDANCE REPORTPeriod: P1

District: San Jose-Evergreen

PART I. FULL-TIME EQUIVALENT STUDENTS

Supplemental Information FTES

Inservice Training Courses 0.00

Basic Skills Courses and Immigrant Education (Noncredit) 71.66

Basic Skills Courses and Immigrant Education (Credit) 721.27

Page 1 of 11Report Created: 1/16/2018 5:18:31 PM

Page 104

Nonresidents

Attendance FTES Factored FTES

Summer Intersession (Summer 2017 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 0.00 0.00

2. Credit (Parts III.A.1 + VI.A.1) 101.97 101.97

Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 0.00 0.00

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 663.47 663.47

(b) Daily Census Contact Hours (Part III) 80.27 82.03

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 0.00 0.00

(b) Credit (Part IV.D) 6.63 6.74

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 42.23 42.23

(b) Daily Census Procedure Courses (Part V)(Credit) 1.81 1.81

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 896.38 898.25

Total Noncredit FTES 0.00 0.00

Total FTES 896.38 898.25




PART I. FULL-TIME EQUIVALENT STUDENTS


Page 105

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051

Contact Hoursof State Residents

Contact Hoursof Nonresidents

(ECS 76140)*

A. First Primary Term

1. 1st CW Day 109,385.88 8,057.50

2. 1st CW Extended Day 34,296.58 2,627.24

B. Second Primary Term

1. 1st CW Day 0.00 0.00

2. 1st CW Extended Day 0.00 0.00

C. Third Primary Term

1. 1st CW Day 0.00 0.00





PART II. STUDENT CONTACT HOURS OF WEEKLY CENSUS PROCEDURE COURSES

Calculated FTES Resident FTES Nonresident FTES

First Period Report Part 1.C.(1)(a) 8,921.99 663.47

Second Period Report Part 1.C.(1)(a)

Annual Period Report Part 1.C.(1)(a)

ReCal Period Report Part 1.C.(1)(a)


Page 106

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051



(ECS 76140)*

A. Summer Intersession Courses (Summer 2017 Only)

1. 1st CD 428,457.60 43,151.70

B. Summer Intersession Courses (Summer 2018 Prior to July 1, 2018)

1. 1st CD 0.00 0.00

C. July 1 - December 31, 2017 (Exclusive of Summer Intersession)

1. 1st CD Day 98,398.20 10,884.00

2. 1st CD Extended Day 29,725.80 3,162.30

January 1 - April 15, 2018

3. 1st CW Day 0.00 0.00


April 16 - June 30, 2018

5. 1st CW Day 0.00 0.00





PART III. STUDENT CONTACT HOURS OF DAILY CENSUS PROCEDURE COURSES


Part 1.A.(2) 816.11 82.20

Part 1.B.(2) 0.00 0.00

First Period Report Part 1.C.(1)(b) 732.14 80.27

Part 1.A.(2)

Part 1.B.(2)

Second Period Report Part 1.C.(1)(b)

Part 1.A.(2)

Part 1.B.(2)

Annual Period Report Part 1.C.(1)(b)

Part 1.A.(2)

Part 1.B.(2)

ReCal Period Report Part 1.C.(1)(b)


Page 107

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58003.1(e), 58007



(ECS 76140)*


1. Noncredit Courses 7,688.50 0.00

2. Credit Courses 6,431.50 1,584.40


1. Noncredit Courses 0.00 0.00

2. Credit Courses 0.00 0.00

C. Noncredit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2017 31,288.20 0.00

2. January 1 - April 15, 2018 0.00 0.00

3. April 16 - June 30, 2018 0.00 0.00

D. Credit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2017 Day 6,940.70 278.30

2. July 1 - December 31, 2017 Extended Day 0.00 0.00

3. January 1 - April 15, 2018 Day 0.00 0.00

4. January 1 - April 15, 2018 Extended Day 0.00 0.00

5. April 16 - June 30, 2018 Day 0.00 0.00

6. April 16 - June 30, 2018 Extended Day 0.00 0.00




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Page 108




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Part 1.A.(1) 14.64 0.00

Part 1.A.(2) 12.25 3.02

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 119.19 0.00


Part 1.A.(1)

Part 1.A.(2)

Part 1.B.(1)

Part 1.B.(2)

Part 1.C.(2)(a)


Part 1.A.(1)

Part 1.A.(2)

Part 1.B.(1)

Part 1.B.(2)

Part 1.C.(2)(a)


Part 1.A.(1)

Part 1.A.(2)

Part 1.B.(1)

Part 1.B.(2)

Part 1.C.(2)(a)



Page 109

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009,58009.5



(ECS 76140)*

A. First Primary Term

1. 1st CW Day 11,455.00 618.00


B. Second Primary Term

1. 1st CW Day 0.00 0.00


C. Third Primary Term

1. 1st CW Day 0.00 0.00





PART V. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE WEEKLY CENSUS


First Period Report Part 1.C.(3)(a) 769.86 42.23

Second Period Report Part 1.C.(3)(a)

Annual Period Report Part 1.C.(3)(a)

ReCal Period Report Part 1.C.(3)(a)


Page 110

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009.5



(ECS 76140)*


1. 1st CD 103,219.75 8,793.85


1. 1st CD 0.00 0.00


1. 1st CD Day 51,589.50 454.10

2. 1st CD Extended Day 1,890.80 20.00


3. 1st CW Day 0.00 0.00


April 16 - June 30, 2018

5. 1st CW Day 0.00 0.00





PART VI. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE DAILY CENSUS


Part 1.A.(2) 196.61 16.75

Part 1.B.(2) 0.00 0.00


Part 1.A.(2)

Part 1.B.(2)


Part 1.A.(2)

Part 1.B.(2)


Part 1.A.(2)

Part 1.B.(2)



Page 111

Reference:Education Code Sections 66700, 70901, 84750, 84757Title 5 Sections 58003.1(f)(2), 55200, 55230, 55250



(ECS 76140)*


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD Day 0.00 0.00

2. 1st CD Extended Day 0.00 0.00

3. 2nd CD Day 0.00 0.00

4. 2nd CD Extended Day 0.00 0.00

5. Average 0.00 0.00


6. 1st CW Day 0.00 0.00


8. 2nd CD Day 0.00 0.00


10. Average 0.00 0.00

April 16 - June 30, 2018

11. 1st CW Day 0.00 0.00


13. 2nd CD Day 0.00 0.00


15. Average 0.00 0.00




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Page 112




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

First Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1)

Part 1.B.(1)

Second Period Report Part 1.C.(3)(c)

Part 1.A.(1)

Part 1.B.(1)

Annual Period Report Part 1.C.(3)(c)

Part 1.A.(1)

Part 1.B.(1)

ReCal Period Report Part 1.C.(3)(c)


Page 113




CAREER DEVELOPMENT AND COLLEGE PREPARATION Noncredit FTES

Control Number Course ID Course Title Total FTES Number of Sections

Total


Page 114

Fund 10 Property TaxesDate: 11/8/17

Description FY 11-12 FY12-13 FY13-14 FY14-15 FY 15-16 FY 16-17 Projection

FY 17-18 Projection

FY 18-19 Projection FY 19-20

Projection FY 20-21

Secured HOPTR 10-99-9999-00000-48672 480,334$ 474,751$ 460,085$ 462,037$ 444,371$ 432,133$ 423,000$ 437,805$ 453,128$ 468,987$ Secured Roll 10-99-9999-00000-48811 55,766,807$ 56,264,384$ 61,354,868$ 66,484,769$ 70,930,096$ 75,188,222$ 78,852,000$ 81,611,820$ 84,468,234$ 87,424,622$ Unitary & Railroad 10-99-9999-35801/35802-48811 750,129$ 759,340$ 781,227$ 835,518$ 784,940$ 887,493$ 948,000$ 981,180$ 1,015,521$ 1,051,064$ Supplemental 10-99-9999-00000-48812 1,036,408$ 1,094,646$ 1,576,415$ 2,782,207$ 2,760,982$ 3,050,905$ 2,593,000$ 2,683,755$ 2,777,686$ 2,874,905$ Unsecured 10-99-9999-00000-48813 5,031,419$ 5,674,655$ 5,553,491$ 5,911,482$ 6,192,370$ 6,111,771$ 6,581,000$ 6,811,335$ 7,049,732$ 7,296,473$ RDA Pass-Thru (47.5% to Fund 10 and 52.5% to Fund 36)

10-99-9999-35401-48818 850,462$ 313,788$ 448,437$ 742,766$ 914,256$ 1,374,918$ 1,892,400$ 1,958,634$ 2,027,186$ 2,098,138$

RDA Residual 10-99-9999-00000-48819 -$ 1,387,421$ 1,381,970$ 1,693,148$ 2,068,219$ 2,249,086$ 2,417,000$ 2,501,595$ 2,589,151$ 2,679,771$ Total 63,915,559$ 65,968,985$ 71,556,493$ 78,911,927$ 84,095,235$ 89,294,528$ 93,706,400$ 96,986,124$ 100,380,638$ 103,893,960$

Overall % Changed compared to prior year. 2.57% 3.21% 8.47% 10.28% 6.57% 6.18% 4.94% 3.50% 3.50% 3.50%

RDA Asset Liquidation 10-99-9999-00000-48821 2,554,807 668,000 Total Revenue 74,111,300$ 89,962,528$

Overall % Changed compared to prior year. 12.34% 6.98%

One-Time RDA Asset Liquidation


Historical Review and Basis for Future Budgeting

Property Taxes

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FY17-18 Apportionment Base FundedFTES 5.37% FTES Fund Rate FY17/18

FY 16/17 Growth FY17/18 FundingCredit 11,226.90 591.05 11,817.95 $5,093.89 60,199,337Non-Credit 116.03 17.80 133.83 $3,050.00 408,182Total 11,342.93 608.85 11,951.78 60,607,519

FY17-18FTES Allocation 60,607,519Basic Allocation 7,299,702 (Per State Advance Apportionment 7/18/17_Exh. C)Full-Time Faculty Hiring 735,349 (Per State Advance Apportionment 1/9/18_Exh. A)CCCCO Adjustment 10,539,280 (State currently assumes full restoration in FTES)Total Revenue Entitlement 79,181,850

Estimated Property Taxes 93,706,400 (County Data 11-8-17)Est. Education Protection Account (Prop 30) 1,195,178Est. Student Enrollment Fee 5,715,826Total Estimated Local/Prop 30 Revenue 100,617,404Excess Funds Over Revenue Entitlement 21,435,555

FY18-19 Apportionment Base Funded Est.FTES 1.00% FTES Fund Rate FY18/19

FY 17/18 Growth FY18/19 2.51% Inflation FundingCredit 11,817.95 118.18 11,936.13 $5,221.75 62,327,444Non-Credit 133.83 1.34 135.17 $3,126.56 422,611Total 11,951.78 119.52 12,071.30 62,750,055

FY18-19FTES Allocation 62,750,055Basic Allocation 7,299,702 (Based upon Prior Year)Full-Time Faculty Hiring 735,349 (Based upon Prior Year)Total Revenue Entitlement 70,785,106

Estimated Property Taxes 96,986,124 (3.50% increase over last year)Est. Education Protection Account 1,207,130 (Prop 30 transitions to Prop 55)Est. Student Enrollment Fee 5,772,985 (1% increase over last year less 2%)Total Estimated Local/Prop 30 & 55 Revenue 103,966,239Excess Funds Over Revenue Entitlement 33,181,133

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Estimated Property Taxes 100,380,638 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,219,201 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,830,715 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 107,430,554Excess Funds Over Revenue Entitlement 34,528,575




Estimated Property Taxes 103,893,961 (3.50% increase over last year)Est. Education Protection Account (Prop 55) 1,231,393 (Prop 55 sunsets Dec. 2030)Est. Student Enrollment Fee 5,889,023 (1% increase over last year less 2%)Total Estimated Local/Prop 30 Revenue 111,014,377Excess Funds Over Revenue Entitlement 35,779,977

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Documents

2017-18 Second Quarter Budget Report...III. Capital/Bond Project Funds 44 A. Capital Projects Fund 36 45 B. GO Bond Measure G-2010 Series B Fund 42 50 C. GO Bond Measure G-2010 Series