Napa Valley Community College District Financial ... Agendas/2013...Total Books & Supplies 748,100 748,100 284,784 234,262 229,054 30.6% OTHER OPERATING EXPENSES Guest Speakers, Lecturers,

Napa Valley Community College DistrictFinancial Statements for the Period Ending

September 30, 2013

General Fund

Capital Outlay Projects Fund

Child Development Center Fund

Post Retirement Benefits Fund

Debt Service Fund - Series A

Debt Service Fund - Series B

Debt Service Fund - Series C

Associated Student Body

Student Rep Fee Trust Fund

Cafe Fund

Farm Account

NAPA VALLEY COMMUNITY COLLEGE DISTRICTFISCAL YEAR 2013-2014

Quarterly Financial Status of Income and Expenditures for the period ending September 30,2013

ActualFY 2012-13

RevisedBudget 13-14

ActualFY 2013-14

Increase!(Decrease)

%Remain

Revenues

Federal Income $ 420,761 $ 2,010,475 $ 315,578 $ (105,183) 84.30%State Income 2,406,577 12,181,708 3,506,497 1,099,920 71.22%Local Income 2,349,430 24,968,134 2,996,799 647,369 88.00%

Other Financing Sources 303,017 1,572,160 61,661 (241,356) 96.08%Total Revenues $ 5,479,785 $ 40,732,477 $ 6,880,535 $ 1,400,750 83.11%

Expenditures

Salaries and BenefitsAcademic Salaries $ 2,587,443 $ 12,512,136 $ 2,792,530 $ 205,087 77.68%Classified Salaries 2,199,712 7,696,411 2,098,333 (101,379) 72.74%

Employee Benefits 2,278,983 8,217,109 2,187,889 (91,094) 73.37%Total Salaries and Benefits 7,066,138 28,425,656 7,078,752 12,614 75.10%

Books and Supplies 191,311 748,100 284,784 93,473 61.93%Other Operating Expenses 1,251,908 4,570,728 1,357,666 105,758 70.30%

Capital Outlay 191,106 31,800 200,606 9,500 -530.84%Total Operating Expenses 1,634,325 5,350,628 1,843,056 208,731 65.55%

Other Outgo 303,017 6,642,697 298,169 (4,848) 95.51%

Total Expenditures $ 9,003,480 $ 40,418,981 $ 9,219,977 $ 216,497 77.19%

EXCESSof INCOME over EXPEND. $ (3,523,695) $ 313,496 $ (2,339,442) $ 1,184,253

General Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTGENERAL FUND

BALANCE SHEET AS OF SEPTEMBER 30, 2013

ASSETS

CURRENT ASSETSCash In County TreasuryCash - TRAN ProceedsRevolving Cash FundPurchasing FundAccounts ReceivableAccounts Receivable - Student FeesPrepaid ExpensesDue From Other Funds

446,816o

50,000150,000

2,479,696451,349236,183

1,157,525

ESTIMATED INCOMEEstimated IncomeIncome Received

40,732,477(6,880,535)

TOTAL ASSETS

LIABILITIES. APPROPRIATIONS. RESERVES AND FUND BALANCE

LIABILITIESAccounts PayableDeferred Payroll PayableDeferred IncomeFunds Held in TrustDue to Other Government AgenciesEmployee Benefits PayableGASB PayableDue To Other FundsTax and Revenue Anticipation NotesSales Tax Payable

302,234121,335

732232,03336,695

800,644701,534139,525

o3,151

APPROPRIATIONSAppropriationLess: Expenditures

Encumbrances

40,418,9819,219,9772,663,502 (11,883,479)

RESERVESReserve For Encumbrances

FUND BALANCEGeneral Reserve

TOTAL LIABILITIES, APPROPRIATIONS, RESERVES & FUND BALANCE

4,971,569

33,851,942

38,823,511

2,337,883

28,535,502

2,663,502

5,286,624

38,823,511


FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending September 30,2013

A. INCOME

ADOPTED REVISED AMOUNTDESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT

FEDERAL INCOMEFederal Work Study Program 114,388 114,388 13,202 101,186 88.5%Talent Search 39,091 39,091 65,473 (26,382) (67.5%)Student Support Services 54,549 54,549 74,664 (20,115) (36.9%)Student Financial Aid 22,768 22,768 22,768 100.0%HSI Stem Grant 1,447,377 1,447,377 157,764 1,289,613 89.1%Veterans Education 2,700 2,700 2,700 100.0%VATEA - Title IIC 0 0 0 0.0%CTE Transitions 0 0 0 0.0%Workability III Program 321,644 321,644 321,644 100.0%Small Business Dev. Ctr. Act 0 0 0 0.0%Trans Fellowship Program 0 0 0 0.0%T.A.N.F. Funding 7,910 7,910 4,430 3,480 44.0%Other Federal Income 48 48 45 3 6.3%

Total Federal Income 2,010,475 2,010,475 315,578 1,694,897 84.3%

STATE INCOMEState General Apportionments 3,822,465 3,822,465 1,107,985 2,714,480 71.0%Apprenticeship Apportionment 42,803 42,803 11,985 30,818 72.0%EPA Education Protection Act 3,930,406 3,930,406 982,812 2,947,594 75.0%Basic Skills Growth Funds 138,111 138,111 73,311 64,800 46.9%DSN Sector Grant 300,000 300,000 300,000 100.0%Extended Opportunity Prog & Serv 395,718 395,718 110,801 284,917 72.0%Enrollment Fee Administration 55,814 55,814 17,607 38,207 68.5%Disabled Student Program & Serv 835,833 835,833 234,033 601,800 72.0%Instructional Equipment - One Time 109,713 109,713 30,717 78,996 72.0%Coop Agencies Resources for Educ 46,649 46,649 13,062 33,587 72.0%Student Financial Aid Administration 221,715 221,715 62,080 159,635 72.0%EWD Programs 150,641 150,641 150,643 (2) (0.0%)

T.A.N.F. Funding 7,910 7,910 4,429 3,481 44.0%Student Support Success - Credit 176,881 176,881 49,527 127,354 72.0%Student Support Success - NonCredit 64,500 64,500 18,060 46,440 72.0%

CalWorks 121,755 121,755 34,091 87,664 72.0%Career Technical Funds 474,656 474,656 474,656 0 0.0%Faculty & Staff Diversity Fund 19,511 19,511 15,937 3,574 18.3%PT Faculty Compensation Funds 158,593 158,593 66,716 91,877 57.9%

MESA 54,999 54,999 54,999 100.0%Foster Parent Training Program 0 0 0 0.0%POST Contract Income 0 0 0 0.0%PT Faculty Office Hours 0 0 0 0.0%

Tax Relief Subventions 130,107 130,107 130,107 100.0%Lottery Income 850,562 850,562 850,562 100.0%Mandated Costs Reimbursement 25,000 25,000 25,000 100.0%


FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending September 30, 2013

A. INCOME


Other State Income 47,366 47,366 48,045 (679~ (1.4%)Total State Income 12,181,708 12,181,708 3,506,497 8,675,211 71.2%

LOCAL INCOMESecured Roll 21,853,421 21,853,421 21,853,421 100.0%Unsecured Roll 946,696 946,696 946,696 100.0%Prior Year Taxes 16,617 16,617 16,617 100.0%Educ. Revenue Augmentation Fund (4,055,767) (4,055,767) (4,055,767) 100.0%Interest On Property Taxes 4,217 4,217 4,217 100.0%Contributions 127,204 127,204 77,205 49,999 39.3%Contract Services 410,094 410,094 35,277 374,817 91.4%Sales 10,700 10,700 10,700 100.0%Rentals 184,500 184,500 22,058 162,442 88.0%Interest Income 9,000 9,000 9,000 100.0%Community Service Fees 978,400 978,400 483,070 495,330 50.6%Health Services Fee 326,376 326,376 105,948 220,428 67.5%Enrollment Fees 2,250,999 2,250,999 1,288,007 962,992 42.8%Instructional Material Fees 155,950 155,950 158,296 (2,346) (1.5%)Non-Resident Tuition & Charges 78,750 78,750 101,829 (23,079) (29.3%)Parking Fees 388,974 388,974 190,943 198,031 50.9%Other Student Fees & Charges 325,732 325,732 209,965 115,767 35.5%Other Local Income 956,271 956,271 324,201 632,070 66.1%Total Local Income 24,968,134 24,968,134 2,996,799 21,971,335 88.0%

OTHER FINANCING SOURCES 1,572,160 1,572,160 61,661 1,510,499 96.1%

TOTAL INCOME 40,732,477 40,732,477 6,880,535 33,851,942 83.1%



B. EXPENDITURES

ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED

DESCRIPTION BUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENT

ACADEMIC SALARIESInstructors Sal - Reg Sched 5,639,250 5,639,250 1,070,804 4,568,446 81.0%Nonlnstrl Sal - Reg Sched 3,499,188 3,499,188 841,903 2,657,285 75.9%Instrl Sal - Oth NonReg Sched 3,055,000 3,055,000 752,095 2,302,905 75.4%Nonlnstrl Sal - Oth NonReg Sch 318,698 318,698 127,728 190,970 59.9%Total Academ ic Salaries 12,512,136 12,512,136 2,792,530 ° 9,719,606 77.7%

CLASSIFIED SALARIESClassified Admin. Salaries 1,404,512 1,404,512 381,964 1,022,548 72.8%Classified Salaries - Regular 4,604,928 4,604,928 1,257,325 3,347,603 72.7%Classified Sal - Instrl Aides 723,024 723,024 146,725 576,299 79.7%Classified Sal - All Others 963,947 963,947 312,319 651,628 67.6%Total Classified Salaries 7,696,411 7,696,411 2,098,333 ° 5,598,078 72.7%

EMPLOYEE BENEFITSState Teachers Retirement Sys 837,472 837,472 160,038 677,434 80.9%Public Empl Retirement Syst 1,476,762 1,476,762 353,215 1,123,547 76.1%Old Age, Surv, Disab & Hlth Ins 858,296 858,296 233,143 625,153 72.8%Health And Welfare Benefits 4,237,257 4,237,257 963,493 3,273,764 77.3%State Unemployment Insur 30,893 30,893 2,678 28,215 91.3%Workers Compensation Insur 400,421 400,421 105,798 294,623 73.6%Other Employee Benefits 376,008 376,008 369,524 6,484 1.7%

Total Employee Benefits 8,217,109 8,217,109 2,187,889 ° 6,029,220 73.4%

BOOKS AND SUPPLIESComputer Software 14,721 14,721 425 14,296 97.1%Books 4,584 4,584 580 4,004 87.3%Instructional Supplies 359,302 359,302 171,865 132,954 54,483 15.2%Other Supplies 369,493 369,493 111,914 101,308 156,271 42.3%

Total Books & Supplies 748,100 748,100 284,784 234,262 229,054 30.6%

OTHER OPERATING EXPENSESGuest Speakers, Lecturers, Instr 28,707 28,707 511 28,196 98.2%Consultants/Program Advisors 36,925 36,925 2,687 37,312 (3,074) (8.3%)Contract For Instructional Prog 274,217 274,217 88,886 809,614 (624,283) (227.7%)Other Personal Services 474,194 474,194 145,899 395,729 (67,434) (14.2%)



B. EXPENDITURES



Travel, Confer & Mileage Exp 137,754 137,754 58,551 5,372 73,831 53.6%Instit'l Dues And Memberships 63,054 63,054 26,986 3,256 32,812 52.0%Insurance 403,500 403,500 224,980 178,520 44.2%Utilities & Housekeeping Serv 1,077,069 1,077,069 153,293 627,591 296,185 27.5%Rents, Leases And Repairs 1,429,895 1,429,895 570,569 285,989 573,337 40.1%Legal, Election And Audit Exp 292,580 292,580 27,044 46,969 218,567 74.7%Other Services And Expenses 352,833 352,833 58,260 119,024 175,549 49.8%Total Other Operating Expenses 4,570,728 4,570,728 1,357,666 2,330,856 882,206 19.3%

CAPIT AL OUTLAYSBuilding Improve/Other Costs 51,336 (51,336) 0.0%Library Books 10,000 10,000 1,852 3,437 4,711 47.1%Equipment - New & Replace't 21,800 21,800 147,418 26,121 (151,739) (696.1%)Total Capital Outlays 31,800 31,800 200,606 29,558 (198,364) (623.8%)

OTHER OUTGOInterfund Transfers 1,362,160 1,362,160 297,169 1,064,991 78.2%Student Financial Aid 68,826 (68,826) 0.0%Prior Year Encumbrances 0 0.0%Unallocated Funds 5,280,537 5,280,537 5,280,537 0.0%Student Reimbursements 1,000 (1,000} 0.0%Total Other Outgo 6,642,697 6,642,697 298,169 68,826 6,275,702 94.5%

TOTAL EXPENDITURES 40,418,981 40,418,981 9,219,977 2,663,502 28,535,502 70.6%



ActualFY 2012-13

RevisedBudget FY 13-14

ActualFY 2013-14

Increase!(Decrease)

%Remain

Revenues

Total Revenues

State Income 109,705 30,720 30,720 72.00%Local Income 34,600 100.00%~----------~----~~~--------------------------~~~$ $ 144,305 $ 30,720 $ 30,720 78.71%

Expenditures

Salaries and BenefitsClassified Salaries $ $ 100,000 $ 100.00%Employee Benefits 34,115 0.00%

Total Salaries and Benefits 134,115 0.00%

Books and Supplies 25,000 100.00%Other Operating Expenses 50,000 100.00%

Capital Outlay 190,885 9,580 9,580 94.98%Total Operating Expenses 265,885 9,580 9,580 96.40%

Total Expenditures $ $ 400,000 $ 9,580 $ 9,580 97.61%

$ - $ (255,695) $ 21,140 $ 21,140EXCESS of INCOME over EXPEND.

Capital Outlay Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCAPITAL OUTLAY PROJECTS FUND


ASSETS

CURRENT ASSETSCash In County TreasuryAccounts ReceivableDue from General FundDue from NVC Building Fund

843,780o

60,247o


144,305(30,720)

TOTAL ASSETS

LIABILITIES. APPROPRIATIONS. RESERVE AND FUND BALANCE

LIABILITIESAccounts PayableDue to Other Funds

oo


Encumbrances

400,0009,580

o (9,580)


FUND BALANCEUnappropriated Fund Balance

TOTAL LIABILITIES, APPROPRIATIONS, RESERVE & FUND BALANCE

904,027

113,585

1,017,612

o

390,420

o

627,192

1,017,612

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCAPITAL OUTLAY PROJECTS FUND


A. INCOME

RECEIVED/ ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


STATE INCOMEScheduled Maintenance 109,705 109,705 30,720 78,985 72.0%Other State Funds 0 0 0 0.0%Total State Income 109,705 109,705 30,720 0 78,985 72.0%

LOCAL INCOMEInterest Income 4,600 4,600 4,600 100.0%Other Local Income 30,000 30,000 30,000 100.0%Total Local Income 34,600 34,600 0 0 34,600 100.0%

TOTAL INCOME 144,305 144,305 30,720 0 113,585 78.7%

B. EXPENDITURES

SALARIES and BENEFITSSalaries (Academic/Class/FT/PT) 100,000 100,000 100,000 0.0%Employee Benefits 34,115 34,115 34,115 0.0%Total Salaries and Benefits 134,115 134,115 0 0 134,115 0.0%

BOOKS and SUPPLIESOther Supplies 25,000 25,000 25,000 0.0%Total Books and Supplies 25,000 25,000 0 0 25,000 0.0%

OTHER OPERATING EXPENSESOther Operating Expenses 50,000 50,000 50,000 100.0%Total Other Operating Expense 50,000 50,000 0 0 50,000 0.0%

CAPITAL OUTLAYBuildings - Improve/Renovation 83,785 83,785 2,837 80,948 96.6%Buildings - Other Costs 107,100 107,100 6,743 100,357 0.0%Equipment 0 0 0 0.0%Total Capital Outlay 190,885 190,885 9,580 0 181,305 0.0%

TOTAL EXPENDITURES 400,000 400,000 9,580 0 390,420 97.6%


Quarterly Financial Status of Income and Expenditures for the period ending September 30, 2013

ActualFY 2012-13

RevisedBudget 13-14

ActualFY 2013-14

Increase/(Decrease)

%Remain

Revenues

Federal Income $ 3,662 $ 72,000 $ 2,308 $ (1,354) 96.79%State Income 245,154 711,774 226,149 (19,005) 68.23%Local Income 50,820 252,900 46,964 (3,856) 81.43%

Other Financing Sources 92,000 34,239 34,239 62.78%Total Revenues $ 299,636 $ 1,128,674 $ 309,660 $ 10,024 72.56%

Expenditures

Salaries and BenefitsAcademic Salaries $ 18,528 $ 76,000 $ 24,938 $ 6,410 67.19%Classified Salaries 122,637 681,678 120,818 (1,819) 82.28%

Employee Benefits 77,465 328,147 71,930 (5,535) 78.08%Total Salaries and Benefits 218,630 1,085,825 217,686 (944) 79.95%

Books and Supplies 7,323 37,750 8,606 1,283 77.20%Other Operating Expenses 1,090 4,900 1,010 (80) 79.39%

Capital Outlay 0.00%Total Operating Expenses 8,413 42,650 9,616 1,203 77.45%

Other Outgo 0.00%

Total Expenditures $ 227,043 $ 1,128,475 $ 227,302 $ 259 79.86%

$ 72,593 $ 199 $ 82,358 $ 9,765EXCESSof INCOME over EXPEND.

Child Care Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCHILD DEVELOPMENT FUND


ASSETS

CURRENT ASSETSCash In County TreasuryAccounts ReceivableDue From Other Funds

228,05166,518

129,380


1,128,674(310,561)

TOTAL ASSETS


LIABILITIESAccounts PayableDue To Other Funds

436339,705


Encumbrances

1,128,475

227,30024,432 (251,732)




423,949

818,113

1,242,062

340,141

876,743

24,432

746

1,242,062



A. INCOME


FEDERAL INCOMEFederal Work Study Program 20,000 20,000 2,308 17,692 88.5%Child Care Food Reimbursement 52,000 52,000 0 52,000 100.0%Total Federal Income 72,000 72,000 2,308 69,692 96.8%

STATE INCOMEChild Care Tax Bailout 66,222 66,222 66,222 0 0.0%CalWorks Income 46,264 46,264 0 46,264 100.0%Child Care Pre-School Grant 265,638 265,638 77,314 188,324 70.9%Child Care Block Grant 330,450 330,450 82,613 247,837 75.0%Child Care Food Reimbursement 3,200 3,200 0 3,200 100.0%Total State Income 711,774 711,774 226,149 485,625 68.2%

LOCAL INCOMEInterest Income 500 500 0 500 100.0%Parent Fees 10,000 10,000 2,591 7,409 74.1%Community Tuition 240,000 240,000 43,254 196,746 82.0%Community Registration 2,400 2,400 505 1,895 79.0%Other Local Income 0 0 1,514 P ,514) 0.0%

Total Local Income 252,900 252,900 47,864 205,036 81.1%

OTHER FINANCING SOURCESTransfer from General Fund 92,000 92,000 34,239 57,761 62.8%

TOTAL INCOME 1,128,674 1,128,674 310,560 818,114 72.5%



B. EXPENDITURES



ACADEMIC SALARIESAdmin/Instructional Salaries 76,000 76,000 19,389 56,611 74.49%Accum Vacation 0 0 5,549 (5,549) 0.00%Total Academic Salaries 76,000 76,000 24,938 0 51,062 67.19%

CLASSIFIED SALARIESClerical & Office Sal - Reg 465,414 465,414 87,428 377,986 81.2%CalWorks 46,264 46,264 1,182 45,082 97.4%Federal Work Study - Nonlnstr 20,000 20,000 2,308 17,692 88.5%Oth Classified Sal - PT Nonlnstr 150,000 150,000 29,900 120,100 80.1%Total Classified Salaries 681,678 681,678 120,818 0 560,860 82.3%

EMPLOYEE BENEFITSState Teachers Retirement System 5,001 5,001 1,600 3,401 68.0%Public Empl Retirement System 80,421 80,421 16,493 63,928 79.5%Old Age, Surv, Disab & Hlth Ins 36,483 36,483 8,516 27,967 76.7%Health And Welfare Benefits 110,005 110,005 23,765 86,240 78.4%GASB45 Benefits 76,095 76,095 18,012 58,083 76.3%State Unemployment Insurance 6,400 6,400 73 6,327 98.9%Workers Compensation Insur 10,542 10,542 2,866 7,676 72.8%Other Employee Benefits 3,200 3,200 605 2,595 81.1%Total Employee Benefits 328,147 328,147 71,930 0 256,217 78.1%

BOOKS AND SUPPLIESInstructional Supplies 2,000 2,000 0 0 2,000 100.0%Other Supplies 35,750 35,750 8,606 24,432 2,712 7.6%Total Books & Supplies 37,750 37,750 8,606 24,432 4,712 12.5%

OTHER OPERATING EXPENSESDues & Memberships 1,000 1,000 990 10 1.0%Repair & Maintenance 2,000 2,000 0 2,000 100.0%Other Services & Expenses 1,900 1,900 20 1,880 98.9%Total Other Operating Exp. 4,900 4,900 1,010 0 3,890 79.4%

CAPITAL OUTLAYBuildings-Improvements/Renov 0 0 0 0 0.0%New Equip, Instr, Non-Cap 0 0 0 0 0.0%Total Capital Outlay 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 1,128,475 1,128,475 227,302 24,432 876,741 77.7%



ActualFY2012-13

RevisedBudget FY13-14

ActualFY2013-14

Increase/(Decrease)

%Remain

Revenues

Local Income 11,000 100.00%Other Financing Sources 303,017 1,270,160 298,165 {4,852} 76.53%~----~~--------~----~~~~~----~~~~--------~----~--------~-----

Total Revenues $ 303,017 $ 1,281,160 $ 298,165 $ {4,852} 76.73%============================================

Expenditures

Other OutgoInterfund Transfers $ 303,017 $ 1,270,160 $ 298,165 $ {4,852} 76.53%

Total Other Outgo 303,017 1,270,160 298,165 {4,852} 76.53%

TotaIExpend~ures~$~~~3~03~,~01~7~~$~~~~2~70~,~16~0~~$~~2~9~8~,1~6~5~$~~~{4~,8~5~2~}~~~7~6~.5~3~%

EXCESS of INCOME over EXPEND. $ - $ 11,000 $ - $

Post Retirement Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTPOST RETIREMENT BENEFITS FUND


ASSETS

CURRENT ASSETSCash In County TreasuryDue from General Fund

3,194,529o


1,281,160(298,165)

TOTAL ASSETS


LIABILITIESDue to General Fund o


Encumbrances

1,270,160298,165

o (298,165)




3,194,529

982,995

4,177,524

o

971,995

o

3,205,529

4,177,524

NAPA VALLEY COMMUNITY COLLEGE DISTRICTPOST RETIREMENT BENEFITS FUND


A. INCOME

DESCRIPTIONADOPTEDBUDGET

REVISEDBUDGET

RECEIVEDIEXPENDEDAMOUNT

ENCUM-BERED

AMOUNT

UNEMCUM-BERED

AMOUNT PERCENT

LOCAL INCOMEInterest IncomeOther Local RevenueTotal Local Income

OTHER FINANCING SOURCES

11,000 11,0000 0

11,000 11,000 0

1,270,160 1,270,160 298,165

1,281,160 1,281,160 298,165

o

11,000 100.0%0 0.0%

11,000 100.0%

971,995 76.5%

982,995 76.7%TOTALINCOME o

B. EXPENDITURES

OTHER OUTGOInterfund Transfers 1,270,160 1,270,160 298,165 971,995 76.5%

Total Other Outgo 1,270,160 1,270,160 298,165 0 971,995 76.5%

TOT AL EXPENDITURES 1,270,160 1,270,160 298,165 0 971,995 76.5%



ActualFY2012-13

RevisedBudget FY13-14

ActualFY2013-14

Increasel(Decrease)

%Remain

Revenues

Total Revenues

State Income 17,000 100.00%

Loca I Income -:- 1:....'9_2_7:-----.:2:..:.'=-28:....:7..:..'6.::....0:....:0:.....--------~(-=1,:..::9-=2.::....7!....) _---.:1:.,::0..:.0:.,::.0_=0.:..:..%$ 1,927 $ 2,304,600 $ $ (1,927) 100.00%

Expenditures

Other OutgoBond Payments & Interest $ 2,288,791 $ 2,292,044 $ 2,033,791 $ (255,000) 11.27%

Total Other Outgo 2,288,791 2,292,044 2,033,791 (255,000) 11.27%

Total Expenditures $ 2,288,791 $ 2,292,044 $ 2,033,791 $ (255,000) 11.27%

$ (2,286,864) $ 12,556 $ (2,033,791) $ 253,073EXCESS of INCOME over EXPEND.

Debt Service "A" Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "A"


ASSETS

CURRENT ASSETSCash In County TreasuryAccounts Receivable

11,040o


2,304,600o

TOT AL ASSETS

LIABILITIES, APPROPRIATIONS, RESERVE AND FUND BALANCE

LIABILITIESDue to Other Funds o


Encumbrances

2,292,0442,033,791

o (2,033,791 )




11,040

2,304,600

2,315,640

o

258,253

o

2,057,387

2,315,640

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES nAn


A. INCOME



STATE INCOMETax Relief Subventions 17,000 17,000 17,000 100.0%Total State Income 17,000 17,000 0 0 17,000 100.0%

LOCAL INCOMEProperty Taxes 2,283,000 2,283,000 2,283,000 100.0%Interest Income 4,600 4,600 4,600 100.0%Total Local Income 2,287,600 2,287,600 0 0 2,287,600 100.0%

TOTAL INCOME 2,304,600 2,304,600 0 0 2,304,600 100.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc ChargesTotal Other Outgo

2,292,0442,292,044

2,292,0442,292,044

2,033,7912,033,791 o

258,253258,253

11.3%11.3%

TOTAL EXPENDITURES 2,292,044 2,292,044 2,033,791 o 258,253 11.3%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTFISCAL YEAR 2013·2014


ActualFY 2012-13


ActualFY 2013-14

Increase/(Decrease)

%Remain

Revenues

Total Revenues

State Income 34,000 100.00%Local Income 3,874 5,571,600 (3,874) 100.00%~----~~--~--~~----~--------~----~--~--~~~$ 3,874 $ 5,605,600 $ $ (3,874) 100.00%

Expenditures

Other Outgo

Bond Payments & Interest $ 4,120,694 $ 5,445,456 $ 3,489,094 $ (631,600) 35.93%

Total Other Outgo 4,120,694 5,445,456 3,489,094 (631,600) 35.93%

Total Expenditures $ 4,120,694 $ 5,445,456 $ 3,489,094 $ (631,600) 35.93%

EXCESSof INCOME over EXPEND. $ (4,116,820) $ 160,144 $ (3,489,094) $ 627,726

Debt Service "B" Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "B"


ASSETS

CURRENT ASSETSCash In County TreasuryDue from General Fund

1,255,998o


5,605,600o

TOT AL ASSETS


LIABILITIESDue to General Fund o


Encumbrances

5,445,4563,489,094

o (3,489,094)




1,255,998

5,605,600

6,861,598

o

1,956,362

o

4,905,236

6,861,598

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "B"


A. INCOME



STATE INCOMETax Relief Subventions 34,000 34,000 34,000 100.0%Total State Income 34,000 34,000 0 0 34,000 100.0%

LOCAL INCOMEProperty Taxes 5,566,000 5,566,000 5,566,000 100.0%Interest Income 5,600 5,600 5,600 100.0%Total Local Income 5,571,600 5,571,600 0 0 5,571,600 100.0%

TOTAL INCOME 5,605,600 5,605,600 0 0 5,605,600 100.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc Charges 5,445,456 5,445,456 3,489,094 1,956,362 35.9%Total Other Outgo 5,445,456 5,445,456 3,489,094 0 1,956,362 35.9%

TOTAL EXPENDITURES 5,445,456 5,445,456 3,489,094 0 1,956,362 35.9%



ActualFY 2012-13


ActualFY 2013-14

Increasel(Decrease)

%Remain

Revenues

Total Revenues

State Income 0.00%Local Income 25 100.00%--------------------~~~------------------------~~~$ $ 25 $ $ 100.00%

Expenditures

Other OutgoBond Payments & Interest $ $ $ $ 0.00%

Total Other Outgo 0.00%

Total Expenditures ~$~====:::::::;:$~=====$~====",,;$~=======~O.~O~Oo==%

$ - $ 25 $ - $EXCESSof INCOME over EXPEND.

Debt Service "e" Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "C"


ASSETS

CURRENT ASSETSCash In County TreasuryAccounts Receivable

3,454o 3,454


25o 25

TOTAL ASSETS 3,479

LIABILITIES, APPROPRIATIONS, RESERVE AND FUND BALANCE

LIABILITIESDue to General Fund o o


Encumbrances

ooo o o

RESERVESReserve For Encumbrances o

FUND BALANCEUnappropriated Fund Balance 3,479

TOTAL LIABILITIES, APPROPRIATIONS, RESERVE & FUND BALANCE 3,479

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "C"


A. INCOME

RECEIVEDI ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


STATE INCOMETax Relief Subventions 0 0 0 0.0%Total State Income 0 0 0 0 0 0.0%

LOCAL INCOMEProperty Taxes 0 0 0 0.0%Interest Income 25 25 25 100.0%Total Local Income 25 25 0 0 25 100.0%

TOTAL INCOME 25 25 0 0 25 100.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc ChargesTotal Other Outgo

o o oo

o 0.0%o o o o 0.0%

TOTAL EXPENDITURES o o o o o 0.0%



ActualFY 2012-13

Revised BudgetFY 2013-14

ActualFY 2013-14

Increase!(Decrease)

%Remain

Revenues

Federal Income $ 277 $ 1,000 $ $ (277) 100.00%State Income 1,000 0.00%

Other Local Income 35,096 72,000 35,912 816 50.12%Total Revenues $ 35,373 $ 74,000 $ 35,912 $ 539 51.47%

Expenditures

Salaries and BenefitsClassified Salaries $ 1,795 $ 23,836 $ 3,970 $ 2,175 83.34%Employee Benefits 108 10,994 515 407 95.32%

Total Salaries and Benefits 1,903 34,830 4,485 2,582 87.12%

Books and Supplies 139 6,500 1,173 1,034 81.95%Other Operating Expenses 75 21,000 724 649 96.55%

Capital Outlay 17,000 0.00%Total Operating Expenses 214 44,500 1,897 1,683 95.74%

Other Outgo 0.00%

Total Expenditures $ 2,117 $ 79,330 $ 6,382 $ 4,265 91.96%

$ 33,256 $ (5,330) $ 29,530 $ (3,726)EXCESS of INCOME over EXPEND.

ASNVC Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTASSOCIATED STUDENT BODY

BALANCE SHEET as of September 30, 2013

ASSETS

CURRENT ASSETS

Cash In Bank - Checking AccountDue from General FundDue from Student Rep Fee

73,23232,5504,878 110,660

ESTIMATED INCOME

Estimated IncomeLess: Income Received

74,000(35,912) 38,088

TOT AL ASSETS 148,748


LIABILITIES

Due to Trust Fund 406

APPROPRIATIONS

AppropriationLess: Expenditures

79,330(6,382) 72,948

FUND BALANCE

Fund Balance 75,394

TOTAL LIABILITIES, APPROPRIATIONS & FUND BALANCE 148,748

NAPA VALLEY COMMUNITY COLLEGE DISTRICTASSOCIATED STUDENT BODY

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor the Period Ending September 30, 2013

A. INCOME


FWS Program 1,000 1,000 0 1,000 100.0%CalWorks 1,000 1,000 0 1,000 100.0%Sale of Concessions 500 500 0 500 100.0%Student I.D. Card Income 4,500 4,500 1,610 2,890 64.2%Student Activities Fee 65,000 65,000 34,123 30,877 47.5%Commissions 2,000 2,000 179 1,821 91.0%

TOTAL INCOME 74,000 74,000 35,912 38,088 51.5%

B. EXPENDITURES

ADOPTED REVISED AMOUNTDESCRIPTION BUDGET BUDGET EXPENDED BALANCE PERCENT

Salaries 23,836 23,836 3,970 19,866 83.3%Employee Benefits 10,994 10,994 515 10,479 95.3%Supplies 6,500 6,500 1,173 5,327 82.0%Speakers 1,300 1,300 0 1,300 100.0%Other Musical Enter. Fees 500 500 0 500 100.0%Other Personal Services 1,500 1,500 0 1,500 100.0%Conference & Seminars 1,000 1,000 0 1,000 100.0%Travel 1,000 1,000 0 1,000 100.0%Dues & Membership 100 100 75 25 25.0%Charter Transportation 700 700 0 700 100.0%Election Expense 150 150 0 150 100.0%Postage Meter/Mailing Expense 50 50 0 50 100.0%Donations/Scholarships 2,000 2,000 0 2,000 100.0%Student Club Support 4,600 4,600 566 4,034 87.7%Advertising Expenses 3,000 3,000 0 3,000 100.0%Printing & Binding 100 100 0 100 100.0%Student Emergency Fund 400 400 0 400 100.0%Other Miscellaneous Expenses 4,600 4,600 83 4,518 98.2%Equipment-Non instructional 17,000 17,000 0 17,000 100.0%

TOTAL EXPENDITURES 79,330 79,330 6,382 72,948 92.0%



ActualFY 2012-13


ActualFY 2013-14

Increasel(Decrease)

%Remain

Revenues

Locallncome $ 7,762 $ 15,000 $ 9,139 $ 1,377 39.07%

Total Revenues $ 7,762 $ 15,000 $ 9,139 $ 1,377 39.07%

Expenditures

Books and Supplies $ $ $ $ 0.00%Other Operating Expenses 5,221 11,000 5,947 726 45.94%

Capital Outlay 0.00%Total Operating Expenses 5,221 11,000 5,947 726 45.94%

Total Expenditures $ 5,221 $ 11,000 $ 5,947 $ 726 45.94%

$ 2,541 $ 4,000 $ 3,192 $ 651EXCESS of INCOME over EXPEND.

Student Rep Fee Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTSTUDENT REP FEE TRUST FUND

BALANCE SHEET as of September 30,2013

ASSETS

CURRENT ASSETS

Cash In Bank - Checking AccountDue from General Fund

28,9786,145 35,122

ESTIMATED INCOME


15,000(9,139) 5,861

TOTAL ASSETS 40,983


LIABILITIES

Due to ASB 4,878

APPROPRIATIONS


11,000(5,947) 5,053

FUND BALANCE

Fund Balance 31,052


NAPA VALLEY COMMUNITY COLLEGE DISTRICTSTUDENT REP FEE TRUST FUND


A. INCOME

DESCRIPTIONADOPTED REVISED AMOUNTBUDGET BUDGET RECEIVED BALANCE PERCENT

Student Representation Fee 15,000 15,000 9,139 5,861 39.1%

15,000 15,000 9,139 5,861 39.1%TOTAL INCOME

B. EXPENDITURES


Guest Speakers 0 0 247 (247) 0.0%Administrative Costs 1,000 1,000 0 1,000 100.0%Conferences & Seminars 10,000 10,000 5,700 4,300 43.0%




Actual Revised Budget Actual Increasel %FY 2012-13 FY 2013-14 FY 2013-14 (Decrease) Remain

Revenues

Cafe Sales $ 44,180 $ 200,000 $ 49,354 $ 5,174 75.32%Facility Rental 725 5,400 550 (175) 89.81%

Other Local Income 382 500 477 95 4.60%Other Financing Sources 0.00%

Total Revenues $ 45,287 $ 205,900 $ 50,381 $ 5,094 75.53%

Expenditures

Salaries and BenefitsClassified Salaries $ 8,222 $ 55,000 $ 10,368 $ 2,146 81.15%Employee Benefits 678 5,000 907 229 81.86%

Total Salaries and Benefits 8,900 60,000 11,275 2,375 81.21%

Books and Supplies 0.00%Food and Food Supplies 2,448 24,000 6,563 4,115 72.65%Purchases - Cafe Food 8,384 110,000 24,489 16,105 77.74%

Other Operating Expenses 325 7,500 291 (34) 96.13%Capital Outlay 0.00%

Total Operating Expenses 11,157 141,500 31,342 20,185 77.85%

Other Outgo 0.00%


$ 25,230 $ 4,400 $ 7,764 $ (17,466)EXCESSof INCOME over EXPEND.

Cafe Fund

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCAFE FUND


ASSETS

CURRENT ASSETS

Cash In Bank - Checking AccountAccounts Receivable

52,8781,050 53,928

ESTIMATED INCOME


209,100(50,381) 158,719

TOTAL ASSETS 212,647


LIABILITIES

Accounts Payable

Sales Tax PayableDue to General FundDue to Bookstore

16,112

3,90717,203

25 37,247

APPROPRIATIONS


203,500(42,617) 160,883

FUND BALANCE

Fund Balance 14,517


NAPA VALLEY COMMUNITY COLLEGE DISTRICTCAFE FUND


A. INCOME


Sales - Cafe Food 205,000 205,000 49,354 155,646 75.9%Rental of Other Facilites 3,600 3,600 550 3,050 84.7%Other Miscellaneous Income 500 500 477 23 4.6%

TOTAL INCOME 209,100 209,100 50,381 158,719 75.9%

B. EXPENDITURES


Salaries 57,000 57,000 10,368 46,632 81.8%Employee Benefits 5,000 5,000 907 4,093 81.9%Food and Food Supplies 24,000 24,000 6,563 17,437 72.7%Purchases - Cafe Food 110,000 110,000 24,489 85,511 77.7%Bankard Discount Charges 7,500 7,500 0 7,500 100.0%

Other Operating Expenses 0 0 291 (291 ) 0.0%


NVC Cafe



ActualFY 2012-13


ActualFY 2013-14

Increase/(Decrease)

%Remain

Revenues

Sale of Farm Products $ $ 4,062 $ $ 100.00%Other Financing Sources 0.00%~----------~----------~----------~--------------~~

Total Revenues $ $ 4,062 $ $ 100.00%=================================================

Expenditures

Salaries and BenefitsClassified Salaries $ $ $ $ 0.00%Employee Benefits 0.00%

Total Salaries and Benefits 0.00%

Books and Supplies 533 3,000 4,129 3,596 -37.65%Other Operating Expenses 1,634 3,000 145 (1,489) 95.16%

Capital Outlay 0.00%Total Operating Expenses 2,167 6,000 4,275 2,108 28.76%


EXCESSof INCOMEover EXPEND. $ (2,167) $ (1,938) $ (4,275) $ (2,108)================================~==

Farm Account

NAPA VALLEY COMMUNITY COLLEGE DISTRICTFARM ACCOUNT


ASSETS

CURRENT ASSETS

Cash In Bank - Checking Account


4,062

°TOTAL ASSETS

LIABILITIES, APPROPRIATIONS AND FUND BALANCE

LIABILITIESAccounts Payable


6,000(4,275)

FUND BALANCEFund Balance

TOTAL LIABILITIES, APPROPRIATIONS & FUND BALANCE

10,403

4,062

14,465

1,637

1,725

11,102

14,465

NAPA VALLEY COMMUNITY COLLEGE DISTRICTFARM ACCOUNT


A. INCOME

DESCRIPTIONADOPTEDBUDGET

REVISEDBUDGET

AMOUNTRECEIVED/EXPENDED BALANCE PERCENT

Sale of Farm Products 4,062 4,062 ° 4,062 100.0%

TOTAL INCOME 4,062 4,062 ° 4,062 100.0%

B. EXPENDITURES

AMOUNTADOPTED REVISED RECEIVED/

DESCRIPTION BUDGET BUDGET EXPENDED BALANCE PERCENTInstructional Supplies 1,500 1,500 1,637 (137) (9.2%)

Office & Other Supplies 1,500 1,500 2,492 (992) (66.1%)

Other Personal Services 2,000 2,000 ° 2,000 100.0%

Other Operating Expenses 1,000 1,000 145 855 85.5%


Documents

Napa Valley Community College District Financial ... Agendas/2013...Total Books & Supplies 748,100 748,100 284,784 234,262 229,054 30.6% OTHER OPERATING EXPENSES Guest Speakers, Lecturers,