Annual Planning and Budget Process Flow Chart

Approved by Planning Committee, March 1, 2013

Annual Planning and Budget Process Flow Chart

Evidence of Need

• PEP • Outcomes Assessment results • SEM • External accreditations • Regulatory

• Emergency • Other

Solid line represents process Broken line represents communication

Planning Committee • Strategic Plan • Annual Planning Priorities • Planning Guidelines

Budget Committee • Budget Parameters • Budget Guidelines

Division and Department • Annual Unit Plan & Budget

Instruction Area Instruction Council • Prioritize Requests • Allocate Resources

Student Services Area Student Services Council • Prioritize Requests • Allocate Resources

Administrative Services Area Administrative Service Council • Prioritize Requests • Allocate Resources

President’s Cabinet • Consolidate & Prioritize Area Requests • Develop College-Wide Prioritized List • Recommend Resource Allocation

Planning Committee • Review Prioritized List for Consistency

w/Strategic Plan & Planning Priorities for Budget Year

• Recommend Changes as Appropriate

President’s Area President’s Area Council • Prioritize Requests • Allocate Resources

Budget Committee • Reviews Priorities • Recommends Preliminary,

Tentative, and Final Budget

Joint Meeting

President • Recommends to Board of Trustees

Board of Trustees Council of Presidents Campus Community

PLANNING COMMITTEE REPORT for Joint Meeting of Budget & Planning Committees

May 9, 2014

Accomplishments 2013-2014:

Unique to 2013-2014:

o Drafted 2014-2019 Institutional Strategic Plan (approved by Board of Trustees, 050814) o Drafted BP 3250: Institutional Planning to replace D 1150 (adopted by Board of Trustees

010914) o Created Glossary of Acronyms for Integrated Planning & Decision-Making Guide o Identified Glossary of Definitions/Terms for Integrated Planning & Decision-Making

Guide o Revised Operating Procedures

Standard Practice:

o Reviewed Annual Progress Report for 2012-2013 o Established Planning Priorities for 2014-2015 o Developed Annual Planning Guidelines for 2014-2015 o Coordinated Program Evaluation & Planning (PEP) Forum (2013 PEP)

Work in Progress & Continuing for 2014-2015:

o Develop Administrative Regulations/Procedures to accompany BP 3250 (administrative responsibility)

o Review Integrated Planning & Decision-Making Guide o Strengthen integrated planning (planning & budget linkages; PEP & annual planning

linkages; planning as ongoing activity)

FINAL DRAFT of 2014-2019 Strategic Plan

Approved by Planning Committee April 4, 2014 Goal 1: Improve Student Success Objectives:

a. Facilitate a seamless progression of students from the moment of first contact to goal achievement

b. Provide a high-quality and safe environment that is conducive to learning c. Enhance availability and use of technology to support student learning and achievement d. Provide a variety of opportunities for students to gain knowledge and experience

relevant to current educational and industry needs e. Promote academic excellence and evaluate delivery of instruction and services to ensure

that they address student needs f. Evaluate and increase the use of outcomes assessment results and data to improve

student learning and achievement

Goal 2: Promote a Culture of Connectedness & Inclusivity Objectives:

a. Enhance internal communication and collaboration throughout the campus community b. Foster a culture of participatory governance c. Create an immersive and engaging student experience d. Ensure accurate and consistent information is communicated throughout the campus

and the college’s geographic service area e. Strengthen external relationships and expand partnerships f. Foster a culture of inclusivity that acknowledges and recognizes diversity in all its forms.

Goal 3: Strengthen Institutional Effectiveness Objectives:

a. Increase capacity for and practice data-informed decision-making b. Promote a culture of continuous improvement, review, and accountability c. Provide professional development opportunities that support and enhance the

effectiveness of college employees d. Develop and secure resources to support the mission of the college and its plans e. Promote initiatives that contribute to the long-term sustainability and vitality of the

college f. Establish practices that enhance the college’s ability to adapt to future demands g. Develop and use technology to increase efficiencies and institutional effectiveness

Goal 4: Integrate Planning, Budgeting, & Decision-Making Objectives:

a. Increase efficiency and linkage in the planning and budget allocation process b. Strengthen integrated planning c. Increase the effectiveness of methods for communicating and documenting decisions

Planning Priorities 2014-2015 Based on Objectives Identified in

Preliminary Draft of 2014-2019 Strategic Plan

Goal 1: Inspire Student Success o Facilitate a seamless progression for students from the moment of first contact to goal

achievement (Objective 1a) o Enhance availability and use of technology to support student learning and achievement

(Objective 1c) o Evaluate delivery of instruction and services to ensure that they address student needs

(Objective 1e) o Use outcomes assessment results to improve student learning (Objective 1f)

Goal 2: Promote a Culture of Connectedness

[No objectives identified as priorities for 2014-2015]

Goal 3: Strengthen Institutional Effectiveness o Promote a culture of continuous improvement, review, and accountability (Objective 3b) o Develop and secure resources to support the mission of the college and its plans (Objective

3d) o Promote initiatives that contribute to the long-term sustainability and vitality of the college

(Objective 3e) Goal 4: Integrate Planning & Decision Making o Increase efficiency and linkage in the planning and budget allocation process (Objective 4b) o Integrate major institutional plans and implement integrated planning model (Objective 4c) o Increase communication regarding decisions and achievement of institutional goals

(Objective 4d)

Approved by Planning Committee, December 13, 2013 Approved by Board of Trustees, February 13, 3014

Note: The wording of Objectives 1a, 1e, 1f, 4c, and 4d were adjusted between the Preliminary Draft and the Tentative Draft of the 2014-2019 Strategic Plan. Objectives 4b, 4c, and 4d were renumbered between the Preliminary Draft and the Tentative Draft of the 2014-2019 Strategic Plan.

5/8/14

2014/2015 Planning and Budget Process

Cabinet Recommendation ‐ Area and Unit Plan Resource Dependent Priorities

Tentative Budget Development As part of the Planning & Budget development process, each Area consolidates and prioritizes resource requests received from their units and forwards them to President’s Cabinet for consideration and inclusion in the college budget. Resource dependent activities are evaluated within the context of the Strategic Plan (particularly the Planning Priorities) and Budget Parameters. As emerged last year, staffing requests continue to be a significant theme. This year, staffing is excluded from the unit planning process and will be addressed through a separate prioritization procedure that will focus on existing vacancies, not new positions. Additional information on proposed hiring timelines will be available when the proposed Tentative Budget is circulated later this month. Please find Cabinet’s recommended list of resource allocation requests attached. These requests are proposed for inclusion in the Tentative Budget and are presented here for your review and comment. The Tentative Budget is scheduled for review by the Budget Committee on 5/15/14 before presentation at a public forum on 5/22/14. You are welcome to attend either or both events. The Board of Trustees will consider adopting the Tentative Budget at their June meeting on 6/12/14. The Final Budget will be developed and circulated in September. Final financial information from the state will be available following passage of the state budget which is expected in July (but sometimes occurs later), however, preliminary projections of income and expenditures for fiscal year 2014/2015 do not indicate much, if any, available funding for the attached initiatives.

2014/2015 Planning and Budget ProcessCabinet Recommendation ‐ Area and Unit Plan Resource Dependent Priorities

Tentative Budget Development

5/8/14

NVC Resources

Strategic Goal

Program Activity Cost

Priority 1.a to 4.c Area/ Unit Name Actions From Scheds B‐H Notes

11.b, 1.d, 2.e, and safety

Facilities Services/Student Services/Instruction

Vehicle Replacement ‐ Year 1 of 4 year lease(s) ‐ Four 12 passenger vans ($21,000), two hybrid sedans ($12,000), two SUV police vehicles ($12,000). Each to be 60 month leases.

Estimated annual cost $34,500.

$44,500 Includes patrol/police vehicle

enhancements.

2 1.a, 2.a, 2.d, Print Services/Administrative

ServicesDigital Media Production Printer‐ Year1 ‐ 48 month lease. $5,280

31.a, 1.b, 3.a, 3.f, 3.g, 4.c

Information TechnologyAdditional consulting services for scheduling and A&R projects (specifically ‐ degree audit, educational planning module, FTES

planning reports)$30,000

4

1.a, 1.b, 1.c, 2.a, 2.d, 2.e, 3.d, 3.f, 3.g,

4.c

PO Phone system analysis $2,000

51.a, 1.c, 1.e, 2.d, 2.e, 3.e,

3.g, OI Online Catalog Software Year 1 ($12,000 per year thereafter) $50,000

Total $131,780.00

SAMPLES For GASB 54 Reporting Structure as described inBP 6225 Fund Balance Classification and Spending PrioritizationGASB 54 was adopted to improve reporting of college fund balances. Tile Budget anel Accounting Manual forCalifornia Community College's allows two reporting metilods for tile fUllcl i)alance:

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Non-spendable Fund BalancesThese fund balances are the net balance of assets and liabilities that are held legally, contractually or in a '"notin spendable form." This includes all legally or contractually restricted balances as well as prepaid, inventoryand other items considered "not in spendable form."

"Prepaids" - funds held for payments for memberships that begin July 1, 2014 (next Fiscal Year) butare paid prior to June 30, 2014 (current Fiscal Year).

Restricted Fund BalancesThese fund balances are the net balance of assets and liabilities that have provisions that are externallyimposed. These are grants or other funds lilat are restricted by tile debt covenants. grantor, contributor, or bylaws or regulations of external governments. In general these include a legally enforceable requirement thatthe resources be used only for the specific purposes stipulated in the grant. debt covenant or by law.

Grant funds - funds that are restricted by their source, also called '"categorical" funds.

Committed Fund BalanceCommitted Fund Balances are those imposed by a formal action taken by the Board of Trustees. Once theBoard of Trustees has taken formal action the assets cannot be used for other purposes unless the Board ofTrustees removes or changes the specified use by taking the same action it employed previously to committhose balances.

Other Post Employment Benefits Funding Plan - Board adopted funding plan that includes annualcontributions to OPEB liabilities as recommended by the Budget Committee and District auditor.

Assigned Fund BalanceAssigned Fund Balances are the net amounts of assets and liabilities constrained by tile intent of the Board ofTrustees. The intent will not be done by formal action of tile Board of Trustees but Will be part of items such asthe adopted budget or in a statement by tile ~oard of Trustees or by tile Superintendent/President.

Funds set aside for Schedule Mainte ance project matching funds, Instructional Equipment matchingfunds, capital outlay projects, techn logy refresh/other operational & institution-wide needs. Fundsmay accumulate over multiple fiscal y ars to achieve project completion at a future date.

Traditionally called the unrestricted eneral fund balance ("reserve"). Cannot fall below 5% of totalgeneral fund monies, per the Chanc IIor's Office. Actual balance (percentage) may be higher at thediscretion of the Board.

Unassigned Fund BalanceTypically, unassigned fund balances will be imited to the general fund and, by definition, are the residualbalance for fund balance.

NAPA VALLEY COMMUNITY COLLEGE DISTRICTOFFICIAL BUDGET

GENERAL FUND BUDGET SUMMARYFISCAL YEAR 2013-2014

INCREASEADOPTED % OF TENTATIVE OFFICIAL % OF (DECREASE)

BUDGET ACTUAL TOTAL BUDGET BUDGET TOTAL (Col. 5 - Col. 2)

(1) (2) (3) (4) (5) (6) (7)UNRESTRICTED FUNDS

BEGINNING BALANCE 3,460,445 3,460,445 4,633,117 4,149,643 689,198

INCOMEFederal Income 31,439 31,439 0.08% 31,168 31,168 0.08% (271)State Income 8,468,279 9,254,943 22.86% 9,925,868 8,690,511 21.34% (564,432)Local Income 22,362,216 22,798,565 56.31% 22,244,104 23,649,038 58.06% 850,473Other Financing Sources 1,245,867 1,116,011 2.76% 1,272,160 1,572,160 3.86% 456,149

Total Unrestricted Fund Income 32,107,801 33,200,958 82.00% 33,473,300 33,942,877 83.33% 741,919

INCOME - RESTRICTED SOURCES 7,000,000 7,289,618 18.00% 9,369,227 6,789,600 16.67% (500,018)

TOTAL GENERAL FUND INCOME 39,107,801 40,490,576 100.00% 42,842,527 40,732,477 100.00% 241,901

EXPENDITURES - UNRESTRICTED

SALARIES: Faculty Salaries - Permananent 6,829,837 6,826,595 17.15% 7,115,966 7,062,141 17.39% 235,546Faculty Salaries - Temporary 3,532,728 3,644,007 9.16% 3,340,500 3,367,611 8.29% (276,396)Administrative - Academic Permanent 1,647,770 1,739,580 4.37% 1,803,023 1,741,422 4.29% 1,842Classified Salaries - Permanent 5,168,763 4,518,096 11.35% 5,190,489 5,030,698 12.39% 512,602Classified Salaries - Temporary 663,182 1,064,300 2.67% 879,760 842,146 2.07% (222,154)Administrative/Confidential - Permanent 1,361,266 1,382,979 3.47% 1,462,653 1,404,512 3.46% 21,533

Total Salaries 19,203,546 19,175,557 48.18% 19,792,391 19,448,530 47.88% 272,973

FY 2012-2013 FY 2013-2014



INCREASEADOPTED % OF TENTATIVE OFFICIAL % OF (DECREASE)

BUDGET ACTUAL TOTAL BUDGET BUDGET TOTAL (Col. 5 - Col. 2)

(1) (2) (3) (4) (5) (6) (7)

FY 2012-2013 FY 2013-2014

EMPLOYEE BENEFITS: State Teachers Retirement System 725,879 720,187 1.81% 836,345 818,618 2.02% 98,431Public Employees Retirement Syst 1,380,115 1,235,424 3.10% 1,416,232 1,416,686 3.49% 181,262Social Security System 819,973 833,837 2.09% 854,942 823,240 2.03% (10,597)Health & Welfare Benefits 3,395,797 3,301,874 8.30% 3,647,737 3,580,173 8.81% 278,299Unemployment Insurance 265,011 213,837 0.54% 28,629 28,318 0.07% (185,519)Workers Compensation Insurance 407,712 389,483 0.98% 447,228 385,073 0.95% (4,410)Other Employee Benefits 406,372 393,823 0.99% 378,544 372,055 0.92% (21,768)

Total Employee Benefits 7,400,859 7,088,465 17.81% 7,609,657 7,424,163 18.28% 335,698 GASB 45 LIABILITY 328,000 328,000 0.82% 490,956 490,956 1.21% 162,956

BOOKS AND SUPPLIES 577,576 585,790 1.47% 554,927 563,080 1.39% (22,710)

OTHER OPERATING EXPENSES 3,705,192 3,569,602 8.97% 4,243,941 4,308,692 10.61% 739,090

CAPITAL OUTLAY 10,000 392,203 0.99% 20,425 31,800 0.08% (360,403)

SHIFT from CATEGORICAL PROGRAMSOverspent Grants/Categoricals 0 237,038 0.60% 237,133 200,000 0.49% (37,038)

OTHER OUTGO 1,192,700 1,135,105 2.85% 1,362,160 1,362,160 3.35% 227,055

Total Unrestricted Expenditures 32,417,873 32,511,760 81.69% 34,311,590 33,829,381 81.51% 1,552,106

EXPENDITURES - RESTRICTED 7,000,000 7,289,618 18.31% 9,369,227 6,789,600 16.72% (500,018)

TOTAL GENERAL FUND EXPENDITURES 39,417,873 39,801,378 100.00% 43,680,817 40,618,981 98.22% 817,603

EXCESS OF CURRENT YEAR INCOME OVER CURRENT YEAR EXPEND. (310,072) 689,198 (838,290) 113,496

ENDING BALANCE 3,150,373 4,149,643 3,794,827 4,263,139 113,496

5/20/14 1:44 PM 12.76% 11.06% 12.60%

Napa Valley Community College DistrictOther Post Employment Benefit (OPEB) Liability Funding Plan

An Actuarial Valuation was performed in December of 2011 by Epler Company and resulted in the following OPEB data:

42,109,094$ 3,379,801$

ARC Calculations - 2012-13 NVC Budget:

Total 2011-12 ARC 2012-13 Shortfall

+ = $1,743,280 - $3,379,801 = -$1,636,521

The Budget Committee proposes the following ten-year funding plan for to address ongoing OPEB liabilities:

1

23

Sample ten-year funding plan of ARC shortfall based on December 2011 Actuarial Valuation ($1,636,521):

Year 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21Projected Shortfall $1,808,294 $1,636,521 $1,636,521 $1,636,521 $1,636,521 $1,636,521 $1,636,521 $1,636,521 $1,636,521 $1,636,521% to be funded 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%

Total per Year $180,829 $327,304 $490,956 $654,608 $818,261 $981,913 $1,145,565 $1,309,217 $1,472,869 $1,636,521

The Budget Committee further proposes that the Board of Trustees consider the following additional funding plan options:1

2

3

3/14/12 - Revised based on new actuarial study completed in 12/2011. Original plan approved by the Board of Trustees on December 7, 2011.

Currently total liability as if June 30, 2011:2011-12 Annual Required Contribution (ARC):

Upon acceptance of the audited financial statements of the previous fiscal year, the Board of Trustees will consider an additional deposit to CERBT equal to 1% of the prior year un-restricted general fund expenditures in any year where the un-restricted fund balance (reserve) exceeds 10%.Fiscal Year 2011-12 one-time transaction: transfer an amount equal to 50% of the fund balance from the Post Retirement Benefits Fund currently held in the County of Napa Treasury to the CERBT trust program.Review and revise this Funding Plan upon receipt of each updated Actuarial Valuation, as needed.

(Please note, the amount of ARC liability will vary based on future actuarial studies.)

Categorical & Grant Program payments$561,580

Annual "Pay As You Go" installment$1,181,700

All categorical and grant funded programs will budget for their projected allowable OPEB costs on an annual basis. These budgeted funds will be deposited in the CERBT trust program after the annual audit.All projected costs for current retiree benefits liability will be budgeted on an annual basis ("Pay As You Go")The remaining un-funded portion of the ARC will be budgeted annually from un-restricted general funds in increasing percentages of 10% per year. These expenditures will be deposited to the CERBT trust after the annual audit. See sample funding plan below.

15/20/2014Copy of prepaid - deferred FY12-13-new format.xls

NAME INV # DATE ACCOUNT CODE AMOUNT TOTAL

Card Member Services 138499 10/8/2013 30.00 30.00$ Card Member Services 139980 11/14/2013 70.00 70.00 Card Member Services 140889 12/11/2013 40.00 40.00 Card Member Services 141645 1/14/2013 40.00 40.00 Card Member Services 144098 2/12/2013 40.00 40.00 Fastrak Expenses J012119 3/13/2013 11-696000-9999-55215-4411 (59.00) (59.00) Fastrak Expenses J012120 3/13/2013 11-696000-9999-55215-4411 (27.50) (27.50)

Fastrak Expenses J012121 3/13/2013 11-121000-9999-55212-6601 (5.00) 11-696000-9999-55215-4411 (52.50) 12-649000-8904-55214-5301 (5.00) (62.50)

Fastrak Expenses J012122 3/13/2013 11-696000-9999-55215-4411 (67.50) (67.50) Fastrak Expenses J012123 3/13/2013 11-696000-9999-55215-4411 (10.00) (10.00) Fastrak Expenses J012124 3/13/2013 11-696000-9999-55215-4411 (107.50) (107.50) Fastrak Expenses J012125 3/13/2013 11-696000-9999-55215-4411 59.00 59.00 Fastrak Expenses J012118 3/13/2013 79-000000-0000-95729-0000 (5.00) (5.00) Card Member Services 147409 3/13/2013 150.00 150.00 Fastrak Expenses J012126 3/14/2013 11-696000-9999-55215-4411 (30.00) (30.00)

Fastrak Expenses J012166 3/24/2013 11-696000-9999-55215-4411 (63.00) 12-649000-8905-55214-5301 (10.00) (73.00)

Card Member Services 148114 4/12/2013 75.00 75.00

Fastrak Expenses J012247 4/30/2013 11-696000-9999-55215-4411 (30.00) 12-601000-9908-55211-4071 (5.00) (35.00)

Fastrak Expenses J012310 5/31/2013 12-649000-8904-55214-5301 (2.50) (2.50)

US Bank-PARS#6745025600 150143 6/3/2013 11-672000-9999-33999-3701 363,241.89 363,241.89

Re-Class Prepaid J012466 6/30/2013 11-590000-9999-33440-3701 (1,531.29) 11-674000-9999-33440-3701 (1,168.20) (2,699.49)

TOTAL 360,566.90 360,566.90$

NAPA VALLEY COMMUNITY COLLEGE DISTRICTGENERAL FUND -UNRESTRICTED FUND 11

SCHEDULE OF NON-SPENDABLE FUND BALANCE ACCOUNTSas of June 30, 2013

PROGRAM NUMBER PROGRAM NAME BUDGET AMT

PROGRAM: 0526 FAID BOOK VOUCHERS 25,000.00$ PROGRAM: 2008 LOCAL DONATIONS 532.00 PROGRAM: 3041 DSPS PROGRAM 835,833.00 PROGRAM: 3161 EOPS 513,896.00 PROGRAM: 3262 CARE 49,104.00 PROGRAM: 3263 BFAP - ADMIN ALLOWANCE 226,715.00 PROGRAM: 3522 JOB DEVELOPMENT - FWS 13,808.00 PROGRAM: 3871 CALWORKS INCOME 97,776.00 PROGRAM: 8904 STUDENT SUPPORT SERVICES 175,000.00 PROGRAM: 8905 TALENT SEARCH 175,000.00 PROGRAM: 8913 SONOMA SBA 48,156.00 PROGRAM: 8914 STUDENT SUPPORT SERVICES 54,549.00 PROGRAM: 8915 TALENT SEARCH 39,091.00 PROGRAM: 8916 NAPA SBA 30,030.00 PROGRAM: 9803 TRANSFER & ARTICULATION 1,331.00 PROGRAM: 9811 HSI - STEM 1,079,538.00 PROGRAM: 9813 RESPONSIVE TRAINING GRANT 88,695.00 PROGRAM: 9822 INSTR EQUIP ON GOING 109,713.00 PROGRAM: 9832 FACULTY ENTREPR PROJECT 4,200.00 PROGRAM: 9833 YEP - RANCHO SANTIAGO 12,230.00 PROGRAM: 9834 BEC III 140,298.00 PROGRAM: 9840 FACULTY/STAFF DIVERSITY P/Y 14,547.00 PROGRAM: 9841 YEP - FY 2012/13 111,364.00 PROGRAM: 9844 TRANSPORTATION FELLOWSHIP 35,000.00 PROGRAM: 9857 STOP THE HATE 5,178.00 PROGRAM: 9860 CHILD DEVEL TRAIN CONSOR P/Y 45.00 PROGRAM: 9863 CTE GREEN #4 228,571.00 PROGRAM: 9864 CTE GREEN #5 383,976.00 PROGRAM: 9875 ELECTRONIC TRANSCRIPT 15,000.00 PROGRAM: 9888 PT FACULTY COMPENSATION 150,593.00 PROGRAM: 9890 DSN - SMALL BUSINESS 200,000.00 PROGRAM: 9892 BASIC SKILLS - P/Y 48,111.00 PROGRAM: 9894 BASIC SKILLS - CURRENT 90,000.00 PROGRAM: 9901 VATEA - TITLE IC 156,048.00 PROGRAM: 9908 MESA 50,500.00 PROGRAM: 9910 CERT GRANT 3,000.00 PROGRAM: 9923 FEDERAL WORK STUDY 108,688.00 PROGRAM: 9926 SBDC - PROGRAM INCOME 37,660.00


SCHEDULE of PROJECTED RESTRICTED FUNDSFISCAL YEAR 2013-2014

PROGRAM NUMBER PROGRAM NAME BUDGET AMT


SCHEDULE of PROJECTED RESTRICTED FUNDSFISCAL YEAR 2013-2014

PROGRAM: 9927 EARLY CHILDHOOD MENTORSHIP 19,160.00 PROGRAM: 9928 CTE TRANSITIONS 44,025.00 PROGRAM: 9931 WORKABILITY III 321,644.00 PROGRAM: 9933 FOSTER PARENT TRAINING 85,294.00 PROGRAM: 9937 MATRICULATION - CREDIT 176,881.00 PROGRAM: 9940 FACULTY/STAFF DIVERSITY 4,964.00 PROGRAM: 9946 COUNTY HEALTH & HUMAN SVCS 5,094.00 PROGRAM: 9949 TANF FUNDING 32,556.00 PROGRAM: 9960 CHILD DEVEL TRAINING CONSORT 27,500.00 PROGRAM: 9969 FEP - RANCHO SANTIAGO 1,979.00 PROGRAM: 9972 PARKING 388,975.00 PROGRAM: 9991 MATRICULATION - NONCREDIT 64,500.00 PROGRAM: 9995 TECHNOLOGY FEE 258,252.00

TOTAL RESTRICTED EXPENDITURES 6,789,600.00$



% OF % OF INCREASEADOPTED % OF TENTATIVE OFFICIAL ENDING TOTAL (DECREASE)

BUDGET ACTUAL TOTAL BUDGET BUDGET BAL EXPEND (Col. 5 - Col. 2)

(1) (2) (3) (4) (5) (6) (7) (8)UNRESTRICTED FUNDS

BEGINNING BALANCE 3,460,445 3,460,445 4,633,117 4,149,643 689,198

INCOMEFederal Income 31,439 31,439 0.08% 31,168 31,168 0.08% (271)State Income 8,468,279 9,254,943 22.86% 9,925,868 8,690,511 21.34% (564,432)Local Income 22,362,216 22,798,565 56.31% 22,244,104 23,649,038 58.06% 850,473Other Financing Sources 1,245,867 1,116,011 2.76% 1,272,160 1,572,160 3.86% 456,149

Total Unrestricted Fund Income 32,107,801 33,200,958 82.00% 33,473,300 33,942,877 83.33% 741,919

INCOME - RESTRICTED (Part of Restr FB) 7,000,000 7,289,618 18.00% 9,369,227 6,789,600 16.67% (500,018)

TOTAL GENERAL FUND INCOME 39,107,801 40,490,576 100.00% 42,842,527 40,732,477 100.00% 241,901

EXPENDITURES - UNRESTRICTED

SALARIES: Faculty Salaries - Permananent 6,829,837 6,826,595 21.00% 7,115,966 7,062,141 21.18% 235,546Faculty Salaries - Temporary 3,532,728 3,644,007 11.21% 3,340,500 3,367,611 10.10% (276,396)Administrative - Academic Permanent 1,647,770 1,739,580 5.35% 1,803,023 1,741,422 5.22% 1,842Classified Salaries - Permanent 5,168,763 4,518,096 13.90% 5,190,489 5,030,698 15.09% 512,602Classified Salaries - Temporary 663,182 1,064,300 3.27% 879,760 842,146 2.53% (222,154)Administrative/Confidential - Permanent 1,361,266 1,382,979 4.25% 1,462,653 1,404,512 4.21% 21,533

Total Salaries 19,203,546 19,175,557 58.98% 19,792,391 19,448,530 58.34% 272,973

FY 2012-2013 FY 2013-2014





(1) (2) (3) (4) (5) (6) (7) (8)

FY 2012-2013 FY 2013-2014

EMPLOYEE BENEFITS: State Teachers Retirement System 725,879 720,187 2.22% 836,345 818,618 2.46% 98,431Public Employees Retirement Syst 1,380,115 1,235,424 3.80% 1,416,232 1,416,686 4.25% 181,262Social Security System 819,973 833,837 2.56% 854,942 823,240 2.47% (10,597)Health & Welfare Benefits 3,395,797 3,301,874 10.16% 3,647,737 3,580,173 10.74% 278,299Unemployment Insurance 265,011 213,837 0.66% 28,629 28,318 0.08% (185,519)Workers Compensation Insurance 407,712 389,483 1.20% 447,228 385,073 1.16% (4,410)Other Employee Benefits 406,372 393,823 1.21% 378,544 372,055 1.12% (21,768)

Total Employee Benefits 7,400,859 7,088,465 21.80% 7,609,657 7,424,163 22.27% 335,698 GASB 45 LIABILITY - OPEB - delete in future 328,000 328,000 1.01% 0 0 0.00% (328,000)

BOOKS AND SUPPLIES 577,576 585,790 1.80% 554,927 563,080 1.69% (22,710)

OTHER OPERATING EXPENSES 3,705,192 3,569,602 10.98% 4,243,941 4,308,692 12.92% 739,090

CAPITAL OUTLAY 10,000 392,203 1.21% 20,425 31,800 0.10% (360,403)

SHIFT from CATEGORICAL PROGRAMSOverspent Grants/Categoricals 0 237,038 0.73% 237,133 200,000 0.60% (37,038)

OTHER OUTGO 1,192,700 1,135,105 3.49% 1,362,160 1,362,160 4.09% 227,055

Total Unrestricted Expenditures 32,417,873 32,511,760 100.00% 33,820,634 33,338,425 99.30% 1,552,106

EXPENDITURES - RESTRICTED - delete 0 0 0.00% 0 0 0.00% 0

TOTAL GENERAL FUND EXPENDITURES 32,417,873 32,511,760 100.00% 33,820,634 33,338,425 99.30% 826,665

EXCESS of CURRENT YEAR INCOME over CURRENT YEAR EXPEND (Unrestr Only) (310,072) 689,198 (347,334) 604,452





(1) (2) (3) (4) (5) (6) (7) (8)

FY 2012-2013 FY 2013-2014

BEGINNING FUND BALANCE 3,460,445 3,460,445 4,633,117 4,149,643

ADD TOTAL INCOME 39,107,801 40,490,576 42,842,527 40,732,477

LESS TOTAL UNRESTR EXPENDITURES (32,417,873) (32,511,760) (33,820,634) (33,338,425)

END BALANCE before GASB 54 ASSIGNMENTS 10,150,373 11,439,261 13,655,010 11,543,695

NON-SPENDABLE FUND BALANCE (504,784) (504,784) 4.37%

RESTRICTED FUND BALANCE (7,000,000) (7,289,618) (9,369,227) (6,789,600) 58.82%

COMMITTED FUND BALANCE (490,956) (490,956) 4.25%

ASSIGNED FUND BALANCE 0 0 (482,500) (482,500) 4.18%

UNASSIGNED (ENDING) FUND BALANCE 3,150,373 4,149,643 2,807,543 3,275,855 28.38%

10.43% 4.99% 9.83%

5/20/14 1:47 PMFiscal Services #1 - To Joint Planning/Budget 05-09-14

RECONCILIATION of ENDING BALANCE

Documents

Annual Planning and Budget Process Flow Chart