Recommended Budget 2021-2022 - socc.edu

Recommended Budget 2021-2022

SOUTHWESTERN OREGON COMMUNITY COLLEGE T A B L E O F C O N T E N T S

FY2021-2022 Budget

Unit # D E S C R I P T I O N Page # Unit # D E S C R I P T I O N Page #

Table of ContentsBudget Committee 7 1410 Digital Design 105Budget Message 9 1413 Rural Medical Aide 107Developing the Budget 19 1414 Dental Assisting 108Budget Calendar 21 1501 Forestry/Natural Resources 111Budget Structure 24 1508 Manufacturing Tech 114

Summary - All Funds 29 1701 Misc Instruction - FT/PT Overload 1172021-2022 Budget - All Funds 31 1702 Summer School 120

General Fund: 33 1807 Testing 122General Fund Summary 34 1808 E-Learning 123Property Tax Summary 35 1809 Community Education 126

1902 Fire Science 1291101 Fine Arts 36 1909 Adult & Pre-College 1321102 Music 39 2101 Instruction Supervision 1351103 Speech 42 2102 Library 1381104 Foreign Language 44 2103 Media Services 1411105 English 45 2107 Instructional Staff Development 1421106 History & Political Science 48 2109 Workforce Development 1431110 Human Development 50 2110 Dean LDC 1441205 Computer Technology 52 2111 Dean CTE 1471206 Office Occupations 55 2112 Dean Learning 1501207 Honors Program 56 2401 Student Services Admin 1511209 Business 57 2402 Student First Stop 1541301 Biological Sciences 60 2403 Counseling and Testing 1571302 Chemistry 62 2404 Student Recruitment 1601304 Mathematics 65 2405 Disability Student Services 1631305 Earth Sciences 68 2406 Miscellaneous Student Services 1661310 Tutorial 71 2407 Student Retention 1681311 Physics 73 2409 New Student Orientation 1691312 Anthropology & Sociology 76 2410 Sustainability 1701313 Psychology 78 2411 SWOCC Leadership 1711315 Alied Health Biological Science 80 2412 In-District High School Coordinator 1721316 Human Biological Science 82 2413 Graduation 1751400 Pharmacy Tech 84 3101 Board of Education 1761402 Medical Assistant 85 3102 Presidents Office 1771403 Early Childhood Ed 88 3104 Development 1801404 Physical Education 91 3105 Communications 1821405 Nursing 94 3106 Assessment 1851406 Justice Service 97 3107 Grant Development 1861408 Emergency Medical Technician 100 3108 Accreditation 1871409 Childcare Services 101 3109 In-Service 188


3114 Institutional Effectiveness 189 4156 Soccer (Women) 2723116 Information Technologies 192 4157 Baseball (Men) 2753117 Tech Equipment Replacement 195 4158 Softball (Women) 2783118 Web Systems 196 4159 Athletic Supervision 2813201 Financial Aid Services 198 4161 Athletics Playoffs 2843203 Finance & Budget 2013205 Human Resources 204 General Fund - Curry County:3206 Retirement 207 1603 Curry County Store 2853207 Professional Services 208 1701 Misc Instruction - FT/PT Overload - Curry 2863209 General to College Support 209 1809 Community Education - Curry 2883210 Employee Appreciation 212 2101 Instruction Supervision - Curry 2893211 Support Services Supervision 213 2402 Student Services Admin - Curry 2913301 Plant Operation 216 3209 General to College Support - Curry 2943302 Building Maintenance 219 3301 Plant Operations - Curry 2973303 Grounds Maintenance 2223304 Campus Security 225 General Fund - Nondepartmental-Debt Service/Transfers:3305 Custodial 228 0000 General Operations 3003601 Operating Loan 230 1911 Small Business Development Center 3003701 Student Support 231 2102 Library 3003702 Student Aid - Other 232 3301 Plant Operations 3013714 General Student Employment 233 3601 Operating Loan 3013715 Student Work Program 235 4009 Student Government/ASG 3013901 Contingency/Unappropriated 237 4011 Student Rec Center 3023902 PR Taxes/Ins. Clearing 2384005 Student Activities 239 Financial Aid Fund: 3034009 Student Government--ASG 242 Summary 3054011 Student Rec Center Operations 245 4302 Fed Pell Account 3064015 Laker One Card 248 4304 Fed SEOG Account 3074144 Swimming (COED) 249 4333 Fed Work Study (FWS) 3084145 Wrestling (Women) 250 4334 FWS - Community Service 3114146 Esports 253 4335 FWS - America Reads 3124147 Cheer-Dance 254 4501 State Opportunity Grants 3134148 Golf (COED) 255 4601 OR Assist Comm/PA 3144149 Wrestling (Men) 256 4602 Oregon Promise 3154150 Cross Country (COED) 259 4701 Federal Stafford Loans 3164151 Basketball (Men) 262 4711 Federal Plus Loans 3174152 Basketball (Women) 264 4722 Alaska Loans 3184153 Soccer (Men) 265 4733 Alternative Loans 3194154 Track (COED) 268 4801 Outside Agency Scholarships 3204155 Volleyball (Women) 271

T A B L E O F C O N T E N T S SOUTHWESTERN OREGON COMMUNITY COLLEGE

FY2021-2022 Budget


Financial Aid Fund - Nondepartmental-Transfers: Internal Service Fund 3614333 Fed Work Study (FWS) 321 Summary 363

3202 Print Shop 364Special Projects Fund: 323 3208 Motor Pool 367

Summary 325 3212 Mail Center 370Grants, Contracts, & Projects Detail 326

Enterprise Fund: 371Reserve Fund: 329 Summary 373

Summary 331 8512 Campus Store 3748601 General Insurance Reserve 332 8515 Newmark Center / Operations 3788602 Athletic Reserve 335 8521 Student Housing Operations 3818603 General Purpose 336 8531 Dining Services 3868801 Fitness Center Reserve 337 8541 Conferences/Other 3908803 Vending Reserve 338 8542 Conferences/Projects 3938805 Student Housing Reserve 339 8551 Oregon Coast Culinary Institute 3968806 OCCI Reserve 340 8553 OCCI Externships 4018808 Dining Services Reserve 341 8661 Empire Lakes Community Building 4028809 Neighborhood Facility Reserve 342

Enterprise Fund - Nondepartmental-Transfers/Debt Service:Reserve Fund - Nondepartmental-Transfers/Debt Service: 8512 Campus Store 403

8601 General Insurance Reserve 343 8515 Newmark Center / Operations 4038803 Vending Reserve 343 8521 Student Housing Operations 403

8531 Dining Services 404Plant Fund: 345 8541 Conferences/Other 405

Summary 347 8542 Conferences/Projects 405Planned Public Improvements 348 8551 Oregon Coast Culinary Institute 405Three Year Facilities Maintenance Plan 349 8553 OCCI Externships 406

8661 Empire Lakes Community Building 407Debt Service Fund: 351

Summary 353 Trust and Agency Fund: 409Debt Payment Schedule 355 Summary 411

Debt Service Fund - Nondepartmental-Debt Service: A p p e n d i x: 4138901 Debt Service 356 Salary Distribution to Multiple Cost Centers 4148903 Curry Campus Debt Service 356 Transfers In 4188904 Student Rec Center 356 Transfers Out 4208905 Dryvit 357 Glossary 4228906 PERS UAL 3578907 IT Equipment Lease 3588908 Energy Savings 3588909 Health & Science Bond 358

FY2021-2022 Budget T A B L E O F C O N T E N T S

SOUTHWESTERN OREGON COMMUNITY COLLEGE

SOUTHWESTERN OREGON COMMUNITY COLLEGE 1988 Newmark Avenue

Coos Bay, Oregon 97420

BOARD OF EDUCATION

Harry Abel Position #1 Term expires: 06/30/2023 Marcia Jensen Position #2 Term expires: 06/30/2021 Ken Messerle Position #3 Term expires: 06/30/2023 David Bridgham Position #4 Term expires: 06/30/2021 Mark Gagnon Position #5 Term expires: 06/30/2021 Susan Anderson Position #6 Term expires: 06/30/2023 Dave Bassett Position #7 Term expires: 06/30/2021

CITIZENS’ BUDGET COMMITTEE

Maria Sudduth Term expires: 06/30/2021 Mike Gaudette Term expires: 06/30/2022 Sally Jaeggli Term expires: 06/30/2022 Cal Mukumoto Term expires: 06/30/2023 Skaidra Scholey Term expires: 06/30/2021 Timm Slater Term expires: 06/30/2022 Tenneal Wetherell Term expires: 06/30/2023

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PRESIDENT’S BUDGET MESSAGE Fiscal Year 2021-22

Introduction

It is a very challenging time for Southwestern Oregon Community College (Southwestern), all of higher education and the country as we deal with the fallout of the COVID-19 pandemic. Last year, Southwestern went from offering approximately 100 classes by distance delivery to more than 800 with just two weeks of prep time. We pushed back the start of spring term to assist faculty. By the end of last spring, student headcount dropped by 50% as everyone sheltered in place to stay safe.

One year later, we are starting to plan for life returning to normal. Our biggest concern as we build this budget is whether the students will return to campus and what the college will be allowed to do for instruction and activities in the fall. We are planning to resume to as much face-to-face teaching as possible, but the decisions are not up to us.

As we finalize this budget, those decisions have not been made, but Oregonians have wider access to vaccinations, including our students. We are hopeful that enrollment will rebound. Some aspects of college life carry on. The College successfully completed its seven-year cycle of accreditation and was reaffirmed. The board of education approved a new mission statement in December. This budget will help us move along the path toward new mission fulfillment.

MISSION: Southwestern Oregon Community College fulfills the educational and cultural needs of our diverse communities by providing equitable access to exceptional teaching and learning in a collaborative, engaging, sustainable environment, which supports innovation, lifelong

enrichment, and contribution to global society.

GUIDING PRINCIPLES with PROPOSED OBJECTIVES Intentional Excellence – Use objective information to guide our decisions and value all people with whom we interact.

1. Demonstrate thoughtful stewardship of institutional resources, including fiscal, environmental, technological, structural, and human capital stewardship.

2. Consistently implement, continuously evaluate, and intentionally improve systems and policies.

Lifelong Learning – Cultivate the natural human need for individual growth and intellectual development. 1. Provide opportunities for students to achieve their educational goals to obtain a degree, improve job skills, or seek personal

development. 2. Enrich lives with an active and engaged teaching and learning environment that regularly refreshes and improves curriculum

and programming.

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Student Centeredness – Focus on helping students achieve their learning goals and supporting opportunities for individual success.

1. Provide equipment, facilities, services and processes that are conducive to the needs of learners. 2. Ensure equitable access to learning opportunities and timely completion of student learning goals.

Collaborative Innovation – Build a community in the pursuit of new ideas, informed risk-taking, and entrepreneurial endeavors. 1. Empower informed cross-institutional teams and involve impacted stakeholders in decision-making processes. 2. Cultivate partnerships with community entities to enhance the institutional mission.

Despite the lack of state funding in the last decade, Southwestern has successfully achieved our mission and meeting students’ needs. Southwestern was one of 15% of the community colleges in the nation and the only one from Oregon invited to apply for the prestigious Aspen Award in 2020. We were selected to apply solely due to our student completion data. Southwestern leads the state in student success and time to degree completion.

Budgeting Building Process

The budget building process begins late in fall term with validating the personnel inventory. This budget is built on the same billing credits as last year (44,000), with hope and confidence that enrollment does rebound. Enrollment in 2020-21 is decreased around 20%. As a result, the College needed to bridge a $1.4 million gap due to increases in debt service, contract obligations, enrollment and revenue declines due to COVID.

Since Southwestern had a budget gap, we looked at open positions, retirements, and restructuring to become more efficient and meet current needs while serving fewer students. The College eliminated the Instructional Research department and used the funds to create an Institutional Effectiveness (IE) department. The IE department will help us meet mission fulfillment and address accreditation findings. One Dean of Instruction position was eliminated, and the funds re-allocated to create a coordinator of assessment in the IE department and create previously eliminated director position (ABE/GED and tutoring coordinator). The college is hiring four full-time faculty in Business/Accounting; Sociology/Anthropology; Fire Science; and Computer Information Systems. Two positions will go unfilled this year: Criminal Justice and Biology. The college is absorbing one nursing position into the General Fund that the Southern Oregon Workforce Investment Board previously funded. Additional budget neutral organizational changes in Office of Instruction include combining curriculum tech and scheduler positions to create a new instructional support position. An athletic trainer position moved from 10 months to 11, since fall athletes will be returning to campus several weeks sooner next year than in the past as seasons are starting earlier. The college is using additional savings to create an assistant financial aid director and assistant registrar. Elimination of the University Center funding after 22 years caused elimination of a UC advisor and a move of half of a dean salary to the General Fund. In the final position change, the college eliminated the campus security director position. This will allow the college to re-envision campus safety and emergency services, creating a risk management director position. The onset of the COVID-19 pandemic management

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crisis provided an opportunity for the college administration to better understand the changing needs for crisis prevention and management related to safety, technology security and health management.

Overall, the college was able to weather the past year, fiscally bridging some of the financial gap by increasing tuition and fees per College policy, and increasing nursing program fees for the first time in five years. The management team choose to bridge the remaining gap using Higher Education Emergency Relief Funds (HEERF). This federal assistance will ensure the college’s financial stability leading into the new year.

General Background

The College’s General Fund relies on three main funding sources: State of Oregon appropriations (FTE reimbursement) for community colleges, Southwestern Oregon Community College District property taxes, and student tuition and fees. The amounts received from two of these sources – State of Oregon appropriations and student tuition and fees - are dependent on the College’s enrollments. If the College’s enrollments increase, these two revenues will generally increase. The amount of funding allocated to Southwestern from the State appropriation is, however, affected by the amount of funding appropriated each biennium by the Legislature, by the enrollment levels at all of Oregon’s community colleges, as well as the factors used in the appropriation distribution formula. Therefore, it is important that the College do everything possible to at least maintain, if not increase enrollments.

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Enterprise Operations

Southwestern’s enterprise operations include Oregon Coast Culinary Institute (OCCI), Student Housing and Summer Conferencing, Dining Services, Bookstore, and tenant services for both the Newmark Center and Neighborhood Facility. Enterprise operations are significant indirect support for the College with these units designed to fit together and be interdependent. The operating results of each, however, are measured on a self-sustaining basis. OCCI and Student Housing are enviable resources that many Oregon community colleges do not have. They both directly and indirectly support the enrollment and program initiatives that affect the College’s General Fund operations.

State Support34%

Property Taxes30%

Tuition13%

Fees12%

Other Income11%

SOUTHWESTERN OREGON COMMUNITY COLLEGEREVENUE SOURCES(GENERAL FUND)

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Culinary cohorts are now working from the same day-to-day procedures, thereby reducing food expenditures via centralized purchasing. Recruitment restructuring now has a career and technical recruiter in place to offer a greater market focus for these programs. The College’s effort here is to stabilize enrollments and operation efficiencies in the ever-changing culinary industry even more impacted by COVID-19.

Student Housing and Dining Services continue to maintain operations while navigating challenges due to COVID-19. Student Housing enrollment has been down about 75-100 students due to COVID-19 shared-room limitations and students opting to stay home. No summer conferences will occur for 2021 and recruitment is challenging with current COVID restrictions. The College continues to fiscally monitor and manage these enterprise operations closely while still supporting student leaning and engagement. The College has signed a five-year lease agreement with Bay Area Hospital in the Newmark Center to house their administrative offices. Southwestern’s partnership with Columbia Pacific Maritime continues to generate FTE, with further discussion on program expansion and formalizing the relationship with the College.

Southwestern’s Business Development Center and the South Coast Development Council have co-located to the second floor of the Newmark facility with arrival of Bay Area Hospital. The College continues to seek leasing opportunities for the Family Center facility on campus after discontinuing its Educare program in 2020.

The 2021-22 Budget Section 1

Explanation of the Budget Document

The budget document provides a historical analysis of the College’s revenues and expenditures over a four-year period. Therefore, in response to Oregon Budget Law, the budget document contains the actual expenditure history of the College for FY18-19 and FY19-20, the Adjusted Budget for FY20-21, and the Proposed Budget for FY21-22.

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0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

History of General Fund Revenue

State Support Local Support Tuition & Fees (Net of Waivers)

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Section 2

Proposed Financial Policies and Important Features of the Fiscal Year 2021-22 Budget

College policy allows increasing tuition and fees in line with the Higher Education Price Index (HEPI) rate. Increases in revenue will be generated in the following ways:

• Increase in Tuition from $99 to $102/credit; or 3% • Increase in the Per Credit Incidental Fee from $34 to $35/credit; • Increase in the Distance Education Fee from $38 to $39/class; and • Increase in the Per Course Registration Fee from $34 to $35/course.

Nursing Program fees for both first- and second-year nursing students will increase to $3,900. The last adjustment made was in 2015-16. Most colleges in Oregon experienced substantial enrollment declines due to COVID-19. We are uncertain what 2021-22 will bring therefore we budgeted at 44,000 billing credits, while hoping for a rebound in enrollment but budgeting conservatively since we don’t know what we will be allowed to do in 2021-22.

Since 2008, due to low cash reserves, the College has established a $3.5 million line-of-credit to use on an as-needed basis to meet expenditures during the summer and early winter when revenues are minimal. Revenue from the State of Oregon and most of the local property tax revenue does not come in until November and January, making the line-of-credit necessary. The proposed budget makes provisions for borrowing $3.5 million as “other income” and repaid as a “debt service” expenditure.

Other Funds

Financial Aid Fund

This fund was built for capacity for the estimated financial aid that will be distributed to students during the year. For FY 21-22, the budget decreased $1.27M from FY20-21. This fund continues to award Pell Grants, State Opportunity, Direct Student Loans, Federal Plus Loans, Outside Agency Scholarships and Oregon Promise grants.

Special Project Fund

The Special Project Fund was adjusted to include new projects, retirement of others and increases in continuing grants. The College received CARES Act funding for students and COVID-19 expenses in the 2020-21 year. This budget includes the additional funding of $2,432,153 of CRSSA funding that was approved in December 2020. Most of the other grants of the college have stayed static even during these unknown times.

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Plant Fund

We completed the construction of our Umpqua Hall Health & Science Building in 2021. As classes begin in the new building, we look to secure funding for improvements to both Sumner Hall and Coaledo Hall, which will be vacant. The improvements will help repurpose those buildings and allow the college facilities to be utilized more efficiently.

Enterprise Fund

The Enterprise Fund is for several self-support operations. OCCI’s budget is based on a capacity of 65 students and 34 externships for the FY21-22. Proceeds in excess of operating expenses for OCCI are used for OCCI debt and deferred maintenance needs. Student Housing rates were not increased for FY21-22. Maximum housing occupancy level is projected, which will result in a transfer to the General Fund and the Reserve Fund. Dining Services continues to change and evolve their meal offerings as well as catering services. The Newmark Center and Neighborhood Facility rentals continue to operate in this fund.

Reserve Fund

The Reserve Fund is used to accumulate resources set aside to finance specific projects and to provide additional protection in case of uninsured and/or unanticipated losses. Several enterprise operations schedule reserve transfers if those budgets meet expected enrollment objectives.

Debt Service Fund

The capital leases for motor pool fleet, maintenance carts, information technology equipment, and replacement of Recreation Center equipment are included here in addition to the established full-faith and credit bond charges for debt service.

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Section 4 Major Changes in Financial Policy

In November 2008 and updated this past year, signing authority for the approval of expenditures and travel was restricted to four staff members (President, Vice President of Administration, Vice President of Instruction, Vice President of Enrollment and Student

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Services,). This practice resulted in increased control of expenditures and savings in the Materials and Services budgets, which also resulted in a postponement of the need to borrow money for operational expenses. This stringent expenditure approval practice will remain in effect until further notice.

Section 5 Summary of Significant Budgetary Concerns for

Fiscal Year 2021-22 and Future Budgets

We don’t know at this time how the college, the state or country will recover from the pandemic. The landscape of higher education will be different. How we instruct and serve students will be forever changed. We anticipate additional one-time money from the state or federal government as they use their stimulus money. Additional grant opportunities might also be available in the next few years. State funding for the next biennium is flat. Despite changes to Public Employees Retirement System (PERS) with passage of SB 1049 in 2019, the Unfunded Actuarial Liability (UAL) will continue to be a budget challenge in the near future. Side accounts are once again being considered by the State for public agencies. These side accounts are designed to reduce payroll rates by having employers deposit extra payments to PERS. Employers can either use reserves or bond proceeds to fund the side accounts. The College last used a side account and pension bond proceeds in 2004 to meet the UAL obligation. Most of Oregon’s other public entities, including the College, are weighing the side account option against the projected payroll rate percentage increase the College currently pays to PERS to determine what would be most sustainable. The College will continue to monitor this concern.

The College completed a successful seven-year accreditation and updated the mission statement and guiding principles as we start on a new seven-year cycle. Umpqua Hall for Health and Science will open for classes in the fall of 2021. The College is beginning a marketing campaign highlighting the new building and in-person classes starting fall term. We hope this draws more students to campus. We have already doubled the class size for nursing cohorts. We are close to having the match for the next capital project of remodeling Coaledo and Sumner Halls for more instructional space. In the fall, the College will begin to work on the next capital ask for remodels of Dellwood, Stensland, and second floor of Tioga. We will also begin to prepare for the next Title III grant application in 2022.

Despite enrollment challenges and minimal increases in state funding, this budget reflects the College’s commitment to continue to increase student success and campus efficiency. The College’s future depends on its ability to continue to serve students and meet their needs. This proposed budget will meet our needs for 2020-21, but there is no new money for innovating and creating new programs. We hope for future federal grant funding to help with this in the future. If enrollment doesn’t rebound, future budgets will see significant cuts as the College adjusts to operating with less revenue.

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SOUTHWESTERN OREGON COMMUNITY COLLEGE DEVELOPING THE COLLEGE BUDGET

The process for developing the college budget can be grouped into the following four areas:

1) PREPARE THE RECOMMENDED BUDGET 2) APPROVE THE BUDGET 3) CITIZEN INVOLVEMENT AND PUBLIC EXPOSURE 4) ADOPT THE BUDGET

1) PREPARE THE RECOMMENDED BUDGET

By January of each fiscal year, the college administration identifies and prepares a budget calendar. Following the budget calendar, the business office distributes prior year financial history and current year budget information to college personnel. The college holds informal meetings and discussions to review the financial information distributed college goals, and existing conditions. College staff then makes recommendations to the administration for the proposed budget. The proposed budget is prepared by the college administration with input from the faculty, faculty senate, section leaders, classified staff, administrators, students, and advisory committees. The goal is to prepare the budget adhering to the strategic plan under the constraint of the financial situation. The budget presented to the Board Budget Committee is called the Recommended Budget. The College President, in the role of Budget Officer, prepares the budget message.

2) APPROVE THE BUDGET

At the first budget committee meeting, the budget is presented to the budget committee, and the Budget Officer gives the budget message. The fourteen member budget committee consists of seven appointed lay citizens and seven elected Board of Education members. If public comment is not taken at the first meeting, another meeting must be scheduled to allow for this. The budget committee may meet as many times as needed to review the budget, receive public input, revise the budget, determine the tax levy, and approve the budget. The budget approved by the Board Budget Committee is the Approved Budget.

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3) CITIZEN INVOLVEMENT AND PUBLIC EXPOSURE

Notification of budget committee meetings must be published and the public is invited. Budget committee meetings and board meetings are open to the public with a time set aside for public comment. After the budget committee approves the budget, and prior to the Board of Education adopting the budget, the college is required to publish notification of a public hearing for the approved budget. The public hearing notice published must include a copy of the budget as approved by the budget committee. All notifications are published in the local newspaper. At the regularly scheduled board meeting in June, the Board of Education holds the public hearing to receive information from the public on the budget approved by the budget committee. The Board of Education may schedule additional public hearings.

4) ADOPT THE BUDGET

After the Board of Education finishes holding their public hearings, the Board can review and make revisions to the approved budget. Although the Board may not increase the tax levy approved by the budget committee, they can increase budget resources. The Board can increase expenditures in each fund up to ten percent. The Board can also transfer expenditures between accounts within a fund. This final version is called the Adopted Budget. If necessary, the Board may declare an election for a tax levy. By June 30, the Board of Education must formally pass the budget resolutions below:

a) Resolution to adopt the budget b) Resolution to levy taxes and to categorize the levy c) Resolution to make appropriations

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2021-2022 Budget Calendar

October 2020 06 – Managers Meeting with draft budget calendar 13 – Executive Team meeting: discussion of 21-22 budget calendar and staff permissions reviewed 16 – Staff permission changes turned into Finance & Budget 20 – Open 21-22 budget in Jenzabar (internal preparations)

November 2020 02 – Budget worksheets & mandatory/contractual forms distributed to staff via myLakerLink (email notification) 09 – Finance & Budget staff available for meetings to discuss reallocations and process through November 24th 12 – Executive Team meeting: discussion of draft budget calendar 17 – Personnel Inventory distributed to ET for review and verification. Handout and discussion of personnel inventory and budget

calendar 17 – Managers Meeting with upcoming dates and deadlines 19 – Executive Directors and Deans meeting to discuss calendar 24 – Executive Team meeting: discussion of State Support funding

December 2020 01 – HR and Finance & Budget begin data entry of personnel inventory to be completed by December 22nd 01 – Executive Team meeting: discussion of timeline, process, training and worksheets, including maintenance/Improvement multi-year worksheet, contractual increases projections and other budget requests

08 – Managers Meeting with budget process forms and upcoming dates 16 – Mandatory/Contractual Request submitted 16 – Budget reallocations due and worksheets submitted 22 – Finance & Budget staff verifies updates, approves and closes budget worksheets reallocations to staff

22 – Existing roll-over personnel inventory updates finalized by HR – includes General, Internal & Enterprise January 2021 05 – Managers Meeting with budget development with upcoming due dates and Budget Calendar review

08 – Personnel inventory distributed to ET with any submitted corrections 08 – College Council – budget development update

12 – Executive Team meeting: discussion on mandatory/contractual increases

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12 – Executive Team Meeting: discussion of Revenue Forecasting, Enrollment Projections, and existing personnel inventory changes finalized

12 – Instructional Budget meeting with all instructional direct reports 13 – Budget update to Faculty Senate

15 – Mandatory requests entered into budget 15 – New Funding Budget Request forms submissions due

15 – Enterprise/Internal draft budgets due 19 – Budget Request forms compiled and sent to ET by Finance & Budget 19 – Executive Team Meeting: discussion of Budget Request forms submitted by supervisors, mandatory/contractual line item increases,

projected enrollment, and waivers 20 - Faculty Senate Budget Committee Meeting

23 – Revenues entered by Finance & Budget – excludes tuition, fees and state revenue 25 – Board Meeting – 27 – Grant budget worksheets available. Meetings with Finance & Budget through February 26th

February 2021

01 – College Council 04 – Executive Team Meeting: discussion of tuition and fees policy for Board resolution, approved budget increases/decreases including

personnel, waiver recommendation, calculation of tuition and fee projected resources 08 – Enterprise/Internal Services – estimated transfers

08 – Debt Service amounts entered into budget 10 – General Faculty Meeting with budget development update

11 – Managers Meeting with budget update 17 – Faculty Senate Budget Committee Meeting 18 – Executive Team Meeting: discussion on all financial projections 22 – Board Meeting – Tuition and Fees resolutions presented 25 – Executive Team Meeting: discussion on all financial projections being entered 26 – Grant Budgets due to Finance & Budget

March 2021 01 – Enterprise/Internal Service budget finalized 05 – Final budget requests entered into system by Finance & Budget 08 – College Council

09 – Managers Meeting with budget update 12 – Grant budgets finalized in system by Finance & Budget

16 – Executive Team Meeting:

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22 – Board Meeting – (Any other fee resolutions if not done in February) 23 – Executive Team Meeting: 24 – Budget message received for inclusion into budget book 30 – Executive Team Meeting: Review recommended budget

April 2021 05 – Send Recommended Budget and budget committee documents to Print Shop 14 – Managers Meeting with budget update

23 – Finance & Budget publishes first notice of the Budget Committee meeting within 5 to 30 days before the hearing 30 – Send printed Recommended Budget copies to appropriate departments for distribution

May 2021 01 – Finance & Budget publishes second notice of the Budget Committee meeting within 5 to 30 days before the hearing 03 – President’s Office mails the President’s Budget Message and Recommended Budget to the Budget Committee (not more than 10

days prior to meeting) 10 – Executive Team meeting in preparation for Board Budget Committee meeting 10 – Board Budget Committee meeting – New members sworn in, officers elected, the President delivers the Budget Message. The

budget Committee may approve the Recommended Budget and set the College levy rate. Public comment allowed. 17 – Finance & Budget finalized Approved Budget document 24 – Finance & Budget publishes the Financial Summary of the Budget and the First Notice of the Budget Hearing within 5 to 30 days

before the hearing. June 2021 07 – Board Budget Committee meeting (if necessary) 14 – Adopted budget is drafted for easy editing for printing

21 – Board of Education meeting – Board of Education holds the Budget Hearing, makes final budget adjustments, adopts the Budget, appropriates the funds, and certifies the levy to the assessors.

22 – Finance & Budget enters final budget adjustments, verifies accuracy, if necessary, of the Adopted Budget and prepares the final Budget document for printing.

28 – Adopted Budget sent to the Print Shop for printing. (3 copies due back by July 5th for mailing to Counties) July 2021 05 – Required Budget documents mailed to County Clerk, Assessor, and the Oregon Department of Revenue. 05 – Electronic Adopted Budget distributed to staff, CCWD, & Umpqua Bank

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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - FUND

The budget structure is based on a five part account number made up of a two digit fund number,a four digit unit, a two digit location, a two digit function (not yet assigned) and a five digit object code. For example, 10-1302-01-00-53111 identifies the General Fund, Chemistry, Coos Campus and General Supplies.

A fund is a group of assets set aside to carry on a specific activity. It is a set of self-balancing accounts containingsources of revenue and corresponding expenditures.

The college utilizes the following funds:

10 General Fund Accounts for the general operations of the college.

23 Financial Aid Fund Restricted accounts related to student financial aid from federal and state grants.

25 Special Projects Fund Restricted accounts related to special grants, projects and contracts.

29 Reserve Fund Reserve accounts designated for uninsured and/or unanticipated losses.

36 Plant Fund Reserve accounts designated for capital projects.

41 Debt Service Fund Restricted account related to the payment of long-term debt. (Enterprise Fund long termDebt Service not included in this fund as it needs to be included as an expensein each applicable enterprise activity)

53 Internal Service Fund Accounts for the financing of goods and/or services to other Units of the College or to other agencies on a cost-reimbursement basis.

57 Enterprise Fund College activities that are financed and operate in a manner similar to privatebusiness by charging consumers for the cost of providing the goods or services.

64 Trust and Agency Fund Restricted trust accounts related to student clubs, individuals, privateorganizations, other governmental units, and/or other funds.

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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - UNIT (COST CENTER) & LOCATION

A unit or cost center is a group of revenues and/or expenditures associated with an activity, associated providing a type of service and/or items related to a specific area. A unit is the smallest subdivision of Each fund consists of one or more units or cost centers.

Units are identified with a name and a four digit number. The following are examples of units:

General Fund Enterprise Fund

1101 Fine Arts 8512 Bookstore1304 Mathematics 8515 Newmark Center / Operating1808 E-Learning2101 Instructional Supervision2102 Library2402 First Stop Center3301 Plant Operations3901 Contingency

Locations are identified with a name and a two digit number. The following are examples of locations:

01 Coos Campus02 Curry Campus

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SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - OBJECT CODES

Each unit or cost center is subdivided into object codes or line items. Object codes are five digit numbers. Thefirst number in the object code identifies the object type as follows: 1's are asset, 2's are liabilities, 3's are fundbalance, 4's are revenues and 5's are expenditures.

Each unit may have revenue object codes, expenditure object codes and/or both. Individual units will notuse all the object codes. The structure of the revenue and expenditure object codes the college uses in thisbudget are as follows:

REVENUES EXPENDITURES

41000 State Revenues Personnel Services 42000 Federal Revenues 51000 Personnel Services 43000 Local Revenues (Property Taxes) 52000 Payroll Costs / Benefits 44000 Tuition Revenues 44500 Class Fees Materials, Supplies and Services 44600 Other Fees 53000 Materials, Supplies and Services 45000 Sales Revenues 55000 Student Scholarships and Awards 45100 Interest Income 45200 Other Local Income Capital Outlay 46000 Student Loan Revenues 57000 New and Replacement Equipment 48000 Transfers from Other Funds 58000 Site and Facility 49000 Fund Balance

Other Object Codes 59000 Transfers and Contingency

Debt Service 60000 Debt Service

26

SOUTHWESTERN OREGON COMMUNITY COLLEGEBUDGET STRUCTURE - FUNCTION AND UNITS

Each fund includes one or more units that combine revenues and expenditures (budget allocations). In the generalfund, the college groups units together in larger groups called functions. The Manual for Classification of Revenueand Expenditure Accounts for Oregon Community Colleges published by the State Department of Education organizesthe units in the General Fund by functions that are similar for all community colleges. This is done to facilitate datacollection and comparability among the community colleges in Oregon. The college follows the State guidelinesin creating general fund functions.

The college uses the function groupings for units in the General Fund listed below:

FUNCTION EXAMPLES OF UNITS WITHIN EACH FUNCTION

Instruction English, Forest Technology, Justice Service, Art, Welding, Physics

Instructional Support Instructional Supervision, Library, Media Services, Division Directors

Student Services Counciling and Testing, One-Stop Student Center, Disability Student Services

Board of Ed / President Board of Education, Presidents Office, College Advancement, Computer Services

College Support Services Financial Aid, Business Services, Human Resources

Plant Operation Plant Operations, Building Maintenance, Ground Maintenance and Maintenance

Financial Aid District Scholarships, Talent Grants, Perkins Contributions, Work Study Contributions

Reserves / Contingency Contingency, Unnappropriated Ending Fund Balance

27

28

SUMMARY - ALL FUNDS

29

30

SOUTHWESTERN OREGON COMMUNITY COLLEGE 2021-2022 BUDGET - ALL FUNDS

General Financial Special Proj. Reserve Plant Debt Service Internal Enterprise Trust and

RESOURCES: Fund Aid Fund Fund Fund Fund Fund Service Fund Fund Agency Fund Totals

State Support $7,726,091 $1,490,000 $593,266 $0 $0 $1,398,001 $0 $0 $0 $11,207,358

Federal Support 3,500 6,944,000 6,897,713 0 0 0 0 0 0 $13,845,213

Local Support 6,614,511 0 0 0 0 0 0 0 0 $6,614,511

Tuition and Fees (Net of Waivers) 5,719,779 0 373,000 0 0 0 0 2,164,642 35,000 $8,292,421

Other Income 2,405,893 300,000 1,187,586 26,000 5,600,000 0 327,946 5,097,054 240,000 $15,184,479

Loan Proceeds 3,500,000 0 0 0 0 0 0 0 0 $3,500,000

Transfer from Other Funds 867,848 0 373,000 421,706 381,000 1,912,574 101,688 185,775 2,000 $4,245,591

Estimated Beginning Fund Balance 2,463,876 0 1,311,727 840,020 239,171 0 0 880,000 150,000 $5,884,794

Total Resources 29,301,498 8,734,000 10,736,292 1,287,726 6,220,171 3,310,575 429,634 8,327,471 427,000 68,774,367

REQUIREMENTS:

Personnel Services 10,291,218 94,000 2,642,755 10,000 0 0 76,316 1,499,517 0 14,613,806

Personnel Benefits 6,170,363 0 1,495,685 5,000 0 0 52,466 794,632 0 8,518,146

Materials and Services 4,607,541 0 3,365,337 578,366 636,352 0 300,852 3,416,825 332,000 13,237,273

Other Expenses (Net of Waivers) 15,365 8,640,000 1,845,315 0 0 0 0 217,800 15,000 10,733,480

Capital Outlay 80,000 0 736,200 444,360 5,333,819 0 0 85,165 50,000 6,729,544

Debt Service 3,535,000 0 0 0 0 3,275,294 0 908,950 0 7,719,244

2,802,011 0 251,000 250,000 250,000 0 0 662,580 30,000 4,245,591

0 0 0 0 0 0 0 0 0 0

1,800,000 0 400,000 0 0 35,281 0 742,002 0 2,977,283

Total Requirements 29,301,498 8,734,000 10,736,292 1,287,726 6,220,171 3,310,575 429,634 8,327,471 427,000 68,774,367

Transfers

Contingency

Unappropriated Fund Balance

31

32

GENERAL FUND The General fund is used to account for resources and activities directly associated with carrying out operations related to the college’s basic educational objectives. Included are all resources and activities which are not required legally or by sound financial management to be accounted for in another fund. Resources are primarily from State operational support, local property taxes and student tuition and fees. The majority of General Fund expenditures are for salaries, fringe benefits and supplies used to provide student instruction, instructional support and general operations for the college. The General Fund expenditures are primarily for Instruction, Instructional Support, Student Services, the Board of Education, the President, College Support Services, Plant Operations and Maintenance, and Financial Aid.

33

Southwestern Oregon Community College District General Fund Summary

Fiscal Year 2021 - 2022

2021-2022 Adopted

2018-2019 Actual

2021-2022 Recommended

2021-2022 Approved

2020-2021 Adjusted Budget

2019-2020 Actual

RESOURCES:-3,487,669 31 Fund Balance-3,195,587-7,651,895 -7,726,09141 State Revenues-7,842,357-8,146,460

-15,805 -3,50042 Federal Revenues-3,500-8,930-6,309,397 -6,614,51143 Local Revenues-6,260,488-6,279,598-5,898,394 -5,719,77944 Tuition And Fee Revenues-5,577,459-6,022,482

-581,735 -2,405,89345 Other Revenues-669,604-620,634-3,500,00045 Loan Proceeds-3,500,000

-442,744 -867,84848 Transfer From Other Funds-856,527-84,266-2,463,87649 Fund Balance-3,595,946

-24,387,639 -29,301,498-28,305,881-24,357,956

REQUIREMENTS:10,475,765 10,291,21851 Personnel Services9,956,5229,938,911

5,255,206 6,170,36352 Payroll Costs/Benefits6,024,7835,519,3693,562,165 4,607,54153 Materials And Services4,264,6213,082,286

2,520 15,36555 Other Expenses15,3652,095123,947 80,00057 Equipment80,000109,980

1,767,749 2,802,01159 Transfers2,629,5902,686,7803,195,587 1,800,00059 Unappropriated Fund Balance1,800,0003,014,035

4,700 3,535,00060 Debt Service3,535,0004,50024,387,639 29,301,49828,305,88124,357,956

34

SOUTHWESTERN OREGON COMMUNITY COLLEGE DISTRICTGENERAL FUND PROPERTY TAX SUMMARY

FY2021-2022% INCREASE

2020-2021 RECOMMENDED APPROVED ADOPTED (DECREASE)Adjusted FY2021-2022 FY2021-2022 FY2021-2022 FROM PRIORBUDGET BUDGET BUDGET BUDGET YEAR

EXPENDITURES:$15,981,305 Personnel Services $16,461,581 3.01%

4,279,986 Materials and Services 4,622,906 8.01%80,000 Capital Outlay 80,000 0.00%

3,535,000 Debt Service 3,535,000 0.00%2,629,590 Transfers to Other Funds 2,802,011 6.56%

0 Contingency 0 0.00%

26,505,881 Total Expenditures 27,501,498 0 0 3.76%1,800,000 Unappropriated End. Balance 1,800,000 0.00%

28,305,881 Total Budget Requirements 29,301,498 0 0 3.52%

22,045,393 Less Available Revenues 22,686,987 0 0 2.91%Property taxes required

$6,260,488 to Balance Budget $6,614,511 $0 $0 5.65%

Property Tax Projection:

6,274,555 Anticipated Property Taxes 6,604,477 5.26%

232,800 Add:Prior Year Taxes 238,209 2.32%52,852 Add: Other Taxes 36,004 -31.88%

6,560,207 Total 6,878,690 0 0 4.85%299,719 Less: Allowance for Uncol. Taxes 264,179 -11.86%

6,260,488 Projected Net Tax Revenues 6,614,511 0 0 5.65%

Est. Assessed Value College Permanent Tax Rate: $.7017/$1,000 FY2021-2022

Coos County $5,937,763,777 Curry County 3,357,415,314

Douglas County 503,738,772 Totals $9,798,917,863

35


2021-2022 Approved

2021-2022 Adopted

Southwestern Oregon Community College2021-2022

2018-2019 Actual

Cost Center -- 1101 Fine Arts


2019-2020 Actual

-1,586 -3,000Supplies Sales45003-3,000-950-1,586 -3,000-3,000-950

-1,586 -3,000-3,000-950

74,060 75,100FT Faculty5121172,60072,6003,534 FT Faculty Overloads512124,440

FT Faculty Field Exp5121510031,414 PT Faculty513114,50824,747

2,515 PT Summer Faculty513142,6851,575 2,000Art Models513192,0001,755

113,097 77,10079,108106,327

FTE: 1.66 1.55 1.10 1.08FTE:

6,628 Employee Health Insurance521056,7871,500 HSA Employer Contributions521061,700

10 EAP5210710239 LT Disability Insurance52108230162 Life Insurance52109143

7,375 PERS Debt Service521118,8039,425 PERS Retirement5211212,889

385 Unemployment Expense521133138,726 Taxes521207,963

34,450 38,836

939 1,739General Supplies531111,7391,4272,551 2,899Class & Lab Supplies531182,8992,925

68Insurance53370683,015 3,000Materials for Resale534103,0001,716

1101 Fine Arts 36


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1101 Fine Arts


2019-2020 Actual

630 IMC Printing/Copies5350913627474 1,000Equipment Repair536101,000

7,609 8,7068,7196,695

155,157 85,80687,827151,858

153,571 82,80684,827150,908

1101 Fine Arts 37

BUDGET SALARY DETAIL2021-2022

COST CENTER: FINE ARTS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

ART MODELS 0.08 2000

FACULTY FT 1.00 75100

---------------------------------------------------------------------------------------------1.08 77100

38


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1102 Music


2019-2020 Actual

-12,600 -25,000Registration Fees44560-25,000-1,500-12,600 -25,000-25,000-1,500

-12,600 -25,000-25,000-1,500

31,193 FT Faculty5121128510,425 6,000Performance Study512216,0002,70014,083 PT Faculty513112,9245,535

3,594 18,000PT Perf. Study5132118,00030059,295 24,00026,9248,820

FTE: 1.11 0.16 0.75 0.72FTE:

750 HSA Employer Contributions521063 EAP52107

57 LT Disability Insurance5210848 Life Insurance52109

801 PERS Debt Service52111300497 PERS Retirement52112289206 Unemployment Expense5211323

3,822 Taxes521206916,183 1,304

518 966General Supplies5311196648145Awards & Trophies53129145200Operational Travel53211200

1,325 1,304Dues & Fees533311,3041,2571,932Contracted Services & Speakers533571,932

1102 Music 39


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1102 Music


2019-2020 Actual

263 IMC Printing/Copies535091232,106 4,5474,5471,428

67,585 28,54731,47111,551

54,985 3,5476,47110,051

1102 Music 40


COST CENTER: MUSIC - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY FT 0.00 0

PERFORMANCE STUDY 0.00 6000

PT PERF. STUDY 0.72 18000

---------------------------------------------------------------------------------------------0.72 24000

41


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1103 Speech


2019-2020 Actual

135,604 138,300FT Faculty51211133,300127,0653,488 FT Summer Faculty512133,6913,5797,630 PT Faculty513111,4629,7861,120 PT Summer Faculty513142,8671,392

147,842 138,300141,320141,821

FTE: 2.16 2.11 2.00 2.00FTE:




633 Unemployment Expense5211349210,894 Taxes5212010,90171,744 77,754

252 193General Supplies531111931573,574 IMC Printing/Copies535092,4593,826 1931932,615

223,412 138,493141,513222,191

223,412 138,493141,513222,191

1103 Speech 42


COST CENTER: SPEECH - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------2.00 138300

43


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1104 Foreign Language


2019-2020 Actual

23,765 PT Faculty513116,2381,52923,765 6,2381,529

FTE: 0.44 0.03 FTE:

1 EAP52107909 PERS Debt Service52111153564 PERS Retirement52112147

47 Unemployment Expense5211351,824 Taxes521201193,345 424

446 193General Supplies531111933274 IMC Printing/Copies53509

449 193193327

27,559 1936,4312,280

27,559 1936,4312,280

1104 Foreign Language 44


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1105 English


2019-2020 Actual

313,247 252,800FT Faculty51211242,800275,1333,514 FT Faculty Overloads51212

26,888 FT Summer Faculty5121319,85127,728FT Faculty Field Exp51215200

74,631 PT Faculty5131123,08552,6794,938 PT Summer Faculty513146,5617,416

423,218 252,800292,297363,156

FTE: 5.79 5.71 4.00 4.00FTE:



Workers Compensation521102537,004 PERS Debt Service5211133,98528,187 PERS Retirement5211238,510

1,654 Unemployment Expense521131,21530,927 Taxes5212027,745

175,605 175,703

1,146 773General Supplies53111773406667 83Operational Travel5321183

8,195 IMC Printing/Copies535091636,2644 Motor Pool53515

1105 English 45


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1105 English


2019-2020 Actual

67 Rental Vehicle5352010,080 8561,0196,670

608,903 253,656293,316545,528

608,903 253,656293,316545,528

1105 English 46


COST CENTER: ENGLISH - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT





---------------------------------------------------------------------------------------------4.00 252800

47


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1106 History & Political Science


2019-2020 Actual


10,736 FT Summer Faculty512133,78214,6776,495 PT Faculty513114,3001,120 PT Summer Faculty51314

93,302 73,40074,68283,844

FTE: 1.14 0.99 1.00 1.00FTE:





48,215 49,120


142,926 73,59374,913135,055

142,926 73,59374,913135,055

1106 History & Political Science 48


COST CENTER: HISTORY & POLITICAL SCIENCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 73400

49


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1110 Human Development


2019-2020 Actual

122,961 140,000FT Faculty51211135,000126,212FT Summer Faculty512133,216

1,154 PT Faculty51311339124,115 140,000135,339129,428

FTE: 1.89 1.99 2.00 2.00FTE:

22,946 Employee Health Insurance-Emp5210530,0275,610 HSA Employer Contributions521066,358



559 Unemployment Expense521134309,520 Employer PR Taxes521209,924

64,015 77,193

IMC Prining/Copies53509

188,130 140,000135,339206,621

188,130 140,000135,339206,621

1110 Human Development 50


COST CENTER: HUMAN DEVELOPMENT - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------2.00 140000

51


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1205 Computer Tech


2019-2020 Actual

82,083 116,200FT Faculty51211109,50094,4802,209 FT Faculty Overloads512128,0886,453 FT Summer Faculty5121316,783

595 FT Faculty Field Exp5121530068541,219 PT Faculty5131136,13638,120

PT Summer Faculty513148,265132,559 116,200162,719149,638

FTE: 2.47 2.69 2.00 2.00FTE:





388 97General Supplies5311197337193Class & Lab Supplies5311819371500Dues & Fees53331500500

1205 Computer Tech 52


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1205 Computer Tech


2019-2020 Actual

278 IMC Printing/Copies535098367666 7907981,275

172,385 116,990163,517202,795

172,385 116,990163,517202,795

1205 Computer Tech 53


COST CENTER: COMPUTER TECH - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------2.00 116200

54


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1206 Office Occupations


2019-2020 Actual

85 FT Faculty512113,816 PT Faculty513112,5803,901 2,580

FTE: 0.07 0.05 FTE:


304 Taxes52120200514 205

4,415 2,785

4,415 2,785

1206 Office Occupations 55


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1207 Honors Program


2019-2020 Actual

924 750Field Trip53217750750Dues and Fees5333175050

94 Rental Vehicle535201,018 1,5001,50050

Miscellaneous Disbursement55898360360

1,018 1,5001,500410

1,018 1,5001,500410

1207 Honors Program 56


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1209 Business


2019-2020 Actual

138,229 123,000FT Faculty5121164,100130,25812,545 FT Faculty Overloads512125,75818,466 FT Summer Faculty5121312,21619,801

1,615 FT Faculty Field Exp512151001,28534,511 PT Faculty5131131,12337,0712,012 PT Summer Faculty513141,7721,539

PT Faculty Field Experience51315100207,378 123,000109,411195,713

FTE: 2.68 2.69 1.00 2.00FTE:





443 193General Supplies53111193667 Postage & Shipping53112

Meeting Expenses5331935

1209 Business 57


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1209 Business


2019-2020 Actual

2,270 IMC Printing/Copies53509812,1022,720 1932742,203

286,908 123,193109,685285,289

286,908 123,193109,685285,289

1209 Business 58


COST CENTER: BUSINESS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------2.00 123000

59


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1301 Biological Sciences


2019-2020 Actual

187,870 FT Faculty51211160,81015,637 FT Faculty Overloads5121230,75821,221 FT Summer Faculty5121330,242

680 FT Faculty Field Exp5121577010,604 PT Faculty5131117,978

4,677 PT Summer Faculty513143,69610,187 PT 10HR Classified5141610,185

250,875 254,439

FTE: 3.77 3.34 FTE:




1,022 Unemployment Expense5211388318,435 Taxes5212019,179

107,130 122,130

514 General Supplies5311160710 Postage & Shipping53112

5,806 Class & Lab Supplies531186,111110 Dues & Fees53331

5,602 IMC Printing/Copies535094,343

1301 Biological Sciences 60


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1301 Biological Sciences


2019-2020 Actual

Motor Pool5351514312,042 11,205

370,047 387,774

370,047 387,774

1301 Biological Sciences 61


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1302 Chemistry


2019-2020 Actual


10,755 FT Summer Faculty512138,39219,74385 FT Faculty Field Exp51215100185

4,978 PT Faculty513118,05483,404 61,50075,54678,776

FTE: 1.09 0.95 1.00 1.00FTE:





42,575 44,706

1,216 1,256General Supplies531111,25664297 483Postage & Shipping53112483198

5,165 5,899Class & Lab Supplies531185,8995,048447 671Gasoline/Fuel/Propane53151671

1302 Chemistry 62


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1302 Chemistry


2019-2020 Actual

1,539 IMC Printing/Copies53509359138,665 8,3098,3446,224

134,643 69,80983,890129,706

134,643 69,80983,890129,706

1302 Chemistry 63


COST CENTER: CHEMISTRY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 61500

64


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1304 Mathematics


2019-2020 Actual


41,557 FT Summer Faculty5121335,19438,592FT Faculty Field Exp51215250

51,036 PT Faculty5131119,44636,9839,834 PT Summer Faculty513145,779

405,776 312,600354,740371,305

FTE: 6.14 5.43 5.00 5.00FTE:





179,867 192,285

346 628General Supplies5311162830832 145Software < $5,0005311314540

1,311 1,900Operational Travel532111,900

1304 Mathematics 65


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1304 Mathematics


2019-2020 Actual

6,866 IMC Printing/Copies535095935,6768,555 2,6733,2666,024

594,199 315,273358,006569,614

594,199 315,273358,006569,614

1304 Mathematics 66


COST CENTER: MATHEMATICS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT






---------------------------------------------------------------------------------------------5.00 312600

67


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1305 Earth Sciences


2019-2020 Actual

76,021 76,800FT Faculty5121174,30058,4947,509 FT Faculty Overloads512122,3643,851 FT Summer Faculty512133,851

87,380 76,80074,30064,709

FTE: 1.00 0.78 1.00 1.00FTE:

16,102 Employee Health Insurance5210513,03010 EAP521077




42,292 35,038

101 1,122General Supplies531111,1225148 Postage & Shipping5311224310332 373Operational Travel53211767

40 Staff Development Travel5321674 395Field Trip53217395207

507 436Out of State Travel532194361,100 1,100Outside Printing Services533129005501,494 IMC Printing/Copies5350920887

708 500Motor Pool535155008932,532 4,500Bus - Southwestern535184,3061,449

1305 Earth Sciences 68


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1305 Earth Sciences


2019-2020 Actual

Rental Vehicle53520317,036 8,4268,6894,032

136,708 85,22682,989103,779

136,708 85,22682,989103,779

1305 Earth Sciences 69


COST CENTER: EARTH SCIENCES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 76800

70


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1310 Tutorial


2019-2020 Actual

1,392 FT Summer Faculty5121320,902 PT Faculty5131111,94119,88337,851 46,500Tutors5131746,50023,17260,144 46,50058,44143,055

FTE: 2.12 0.77 0.68 1.86FTE:


4,773 Taxes521203,3845,461 3,798

715General Supplies53111715601300Catering/Meals53137300

IMC Printing/Copies53509351,0151,015636

65,605 47,51559,45647,489

65,605 47,51559,45647,489

1310 Tutorial 71


COST CENTER: TUTORIAL - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

TUTORS 1.86 46500

---------------------------------------------------------------------------------------------1.86 46500

72


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1311 Physics


2019-2020 Actual


11,935 FT Summer Faculty512135,12214,327PT Faculty51311285

77,774 58,10061,00777,742

FTE: 1.00 0.89 1.00 1.00FTE:





26,598 29,245

290General Supplies531112903,943 4,983Class & Lab Supplies531184,7232,652

396 Operational Travel5321150 Dues & Fees53331260399

286 500Contracted Services & Speakers53357500451

1311 Physics 73


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1311 Physics


2019-2020 Actual


110,039 63,87366,828111,220

110,039 63,87366,828111,220

1311 Physics 74


COST CENTER: PHYSICS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FT FACULTY 1.00 58100

---------------------------------------------------------------------------------------------1.00 58100

75


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1312 Anthropology & Sociology


2019-2020 Actual

61,983 56,400FT Faculty5121145,84044,544FT Summer Faculty512136,1123,035

85 FT Fac Field Work5121529,264 PT Faculty513113,92317,333

3,034 PT Summer Faculty513145,67194,366 56,40055,87570,582

FTE: 1.60 1.37 1.00 1.00FTE:

13,102 Employee Health Insurance-Emp521052,3633,000 HSA Employer Contributions52106




33,735 18,193


134,609 56,59356,67090,472

134,609 56,59356,67090,472

1312 Anthropology & Sociology 76


COST CENTER: ANTHROPOLOGY & SOCIOLOGY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 56400

77


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1313 Psychology


2019-2020 Actual

122,413 126,400FT Faculty51211121,400106,09685 FT Faculty Field Exp51215200

5,378 PT Faculty513111,2136,2641,835 PT Summer Faculty513149974,748

129,711 126,400123,610117,308

FTE: 2.13 1.93 2.00 2.00FTE:

11,375 Employee Health Insurance-Emp5210523,88519 EAP5210716




40,867 55,997


1,477 IMC Printing/Copies535094761,2422,252 3868621,932

172,830 126,786124,472175,237

172,830 126,786124,472175,237

1313 Psychology 78


COST CENTER: PSYCHOLOGY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------2.00 126400

79


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1315 Allied Health Biological Science


2019-2020 Actual

71,700FT Faculty51211119,700FT Summer Faculty5121327,322PT Faculty5131115,003

71,700162,025

FTE: 2.00 1.00FTE:

290General Supplies53111290145Computer Supplies53117145

3,478Class & Lab Supplies531183,47864Dues & Fees5333164


75,677166,366

75,677166,366

1315 Allied Health Biological Science 80


COST CENTER: ALLIED HEALTH BIOLOGICAL SCIENCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY FT 0.00 0


---------------------------------------------------------------------------------------------1.00 71700

81


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1316 General Biological Science


2019-2020 Actual

76,800FT Faculty5121174,300FT Summer Faculty512133,963FT Faculty Field Exp51215100PT Faculty5131112,265PT Summer Faculty513145,711

18,594PT 10HR Classified5141617,87395,394114,212

FTE: 1.48 1.48FTE:

193General Supplies5311119397Computer Supplies5311797

2,319Class & Lab Supplies531182,31942Dues & Fees5333142


98,045117,227

98,045117,227

1316 General Biological Science 82


COST CENTER: GENERAL BIOLOGICAL SCIENCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


PT 10HR CLASSIFIED 0.48 18594

---------------------------------------------------------------------------------------------1.48 95394

83


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1400 Pharmacy Tech


2019-2020 Actual

1,290 PT Faculty513115,0858,90085 PT Faculty Field Experience51315500

1,375 5,0859,400

FTE: 0.03 0.17 FTE:

6 Unemployment Expense5211335108 Employer PR Taxes52120725114 760

193General Supplies5311119383Operational Travel532118397Meeting Expenses5331997

373373

1,488 3735,45810,161

1,488 3735,45810,161

1400 Pharmacy Tech 84


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1402 Medical Assistant


2019-2020 Actual

14,818 FT Faculty51211340 FT Faculty Field Exp51215200

3,267 PT Faculty513113,7745,832PT Summer Faculty51314170PT Faculty Field Experience51315100

18,425 3,8746,202

FTE: 0.29 0.11 0.00 0.00FTE:

2,701 Employee Health Insurance-Emp52105750 HSA Employer Contributions52106


2,298 PERS Debt Service521111,425 PERS Retirement52112

110 Unemployment Expense52113121,820 Taxes521204839,242 495

407 145General Supplies531111458,4378 Postage & Shipping53112

193Class & Lab Supplies5311819383Operational Travel5321183

300 290Meeting Expenses533192902,100 6,450Dues & Fees533316,450169

1402 Medical Assistant 85


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1402 Medical Assistant


2019-2020 Actual


30,485 7,16111,05715,302

30,485 7,16111,05715,302

1402 Medical Assistant 86


COST CENTER: MEDICAL ASSISTANT - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY FT 0.00 0

---------------------------------------------------------------------------------------------0.00 0

87


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1403 Early Childhood Ed


2019-2020 Actual

8,007 FT Management511114,75817,027 FT Supervisor/Confidental5111428,04971,146 77,104FT Faculty5121174,05468,921

2,210 FT Faculty Field Exp512158001,71021,921 PT Faculty5131111,38720,806

680 PT Summer Faculty513144,678 FT Classified514116,162

125,670 77,10486,241130,406

FTE: 2.06 2.07 1.00 1.00FTE:





63,595 66,799

200General Supplies531117513120 Postage & Shipping53112512233 97Class & Lab Supplies5311897

50Food Supplies5313550400Facility/Equipment Rental53317400

Purchased Services533214082,469 2,500Dues & Fees533312,6252,454

1403 Early Childhood Ed 88


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1403 Early Childhood Ed


2019-2020 Actual

3,710 IMC Printing/Copies535099162,9256,232 3,2474,1686,040

195,496 80,35190,409203,246

195,496 80,35190,409203,246

1403 Early Childhood Ed 89


COST CENTER: EARLY CHILDHOOD ED - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 77104

90


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1404 Physical Education


2019-2020 Actual

-155 Other Fees44690-155

-155

243,014 219,936FT Faculty51211211,236204,23912,195 FT Faculty Overloads5121221,91116,079 FT Summer Faculty512139,98427,207

FT Faculty Field Exp5121510022,865 PT Faculty5131120,81521,178

1,435 PT Summer Faculty513141,5291,55710,104 PT Coaching5132612,67634,293 32,053FT Classified5141130,80529,954

339,986 251,989274,369318,822

FTE: 5.52 5.02 4.48 4.48FTE:





168,158 182,632

809 4,381General Supplies531114,3813,42891 Postage & Shipping5311260

1404 Physical Education 91


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1404 Physical Education


2019-2020 Actual

4,185 6,930Dues & Fees533316,9303,0602,395 450IMC Printing/Copies535099189767,480 11,76112,2297,524

515,624 263,750286,598508,978

515,469 263,750286,598508,978

1404 Physical Education 92


COST CENTER: PHYSICAL EDUCATION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

CLASS SAL FT 1.00 32053





---------------------------------------------------------------------------------------------4.48 251989

93


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1405 Nursing


2019-2020 Actual

-8,894 -36,600Supplies Sales45003-36,600-21,654-8,894 -36,600-36,600-21,654

-8,894 -36,600-36,600-21,654

91,223 79,568FT Management5111177,250102,332239,361 283,700FT Faculty51211219,000198,779

FT Faculty Overloads512128,6194,046 FT Summer Faculty51213

255 FT Faculty Field Exp5121510085,736 PT Faculty5131165,858122,909

PT Faculty Field Experience5131520078,083 45,386FT Classified5141143,61881,870

1,200 600Classified Other Pay514216001,150499,905 409,254406,326515,958

FTE: 8.65 8.94 6.00 7.00FTE:





209,372 201,731

1405 Nursing 94


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1405 Nursing


2019-2020 Actual

2,076 5,570General Supplies531115,5702,41460 265Postage & Shipping5311226589

2,382 5,305Class & Lab Supplies531185,3053,646457Catering/Meals53137457118

1,183 9,249Operational Travel532119,2492,45211,497 25,659Purchased Services5332125,6599,230

90 707Dues & Fees5333170715011,247 36,600Materials for Resale5341036,60021,5572,288 2,568IMC Printing/Copies535092,5682,976

Motor Pool53515207128 500Rental Vehicle53520500

3,088 6,405Equipment Repair536106,40534,040 93,28593,28542,838

743,317 502,539499,611760,528

734,423 465,939463,011738,874

1405 Nursing 95


COST CENTER: NURSING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT







MGMT SAL FT 1.00 79568

---------------------------------------------------------------------------------------------7.00 408654

96


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1406 Justice Services


2019-2020 Actual

48,376 FT Faculty5121159,00055,6551,517 FT Faculty Overloads512126,869 FT Summer Faculty512134,19610,773

170 FT Faculty Field Exp5121540017,604 PT Faculty5131118,65418,02174,537 81,85084,850

FTE: 1.33 1.25 1.00 0.00FTE:





28,790 40,089

8 193General Supplies53111193130Postage & Shipping531122

290Class & Lab Supplies5311829065 Operational Travel53211

97Meeting Expenses53319973,834 IMC Printing/Copies53509582,864

1406 Justice Services 97


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1406 Justice Services


2019-2020 Actual

920 Motor Pool535151104,827 5806383,106

108,154 58082,488128,046

108,154 58082,488128,046

1406 Justice Services 98


COST CENTER: JUSTICE SERVICES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY FT 0.00 0

---------------------------------------------------------------------------------------------0.00 0

99


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1408 Emergency Medical Tech


2019-2020 Actual

-4,200Other Fees44690-4,200-4,200-4,200

-4,200-4,200

36,636Director5111735,56835,07869,072 54,700FT Faculty5121152,20060,865

FT Summer Faculty512136041,275 FT Faculty Field Exp51215

40,080 FT Adjunct Faculty5122042,029 PT Faculty5131124,47935,023

PT Summer Faculty513141,74412,000 12,000PT Faculty Other5136312,00012,403

441 1,000PT Casual/Temporary514171,000164,897 104,336127,595143,370

FTE: 3.02 2.49 1.82 1.76FTE:



Workers Compensation5211012,202 PERS Debt Service521119,248

7,797 PERS Retirement521129,027553 Unemployment Expense52113457

13,007 Taxes5212010,47275,775 52,547

1408 Emergency Medical Tech 100


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1408 Emergency Medical Tech


2019-2020 Actual

1,671 2,391General Supplies531112,3911,16946 Postage & Shipping53112963

11,050 18,408Class & Lab Supplies5311826,9673,1525,188 4,002Uniforms531194,0022,497

569 900Operational Travel53211900193Facility/Equipment Rental53317193

97Meeting Expenses5331997968,896 17,354Purchased Services533217,7488,8982,250 1,253Dues & Fees533312,3002,250

443 487Insurance533704874262,011 IMC Printing/Copies5350952454

1,509Motor Pool535151,509120Rental Vehicle53520120

3,000Equipment Repair536103,000670 1,500Vehicle Repair536201,500167

32,795 51,21451,26620,071

273,467 155,550178,861215,987

273,467 151,350174,661215,987

1408 Emergency Medical Tech 101


COST CENTER: EMERGENCY MEDICAL TECH - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

DIRECTOR 0.50 36636


PT CASUAL/TEMPORARY 0.04 1000

PT FAC OTHER 0.22 12000

---------------------------------------------------------------------------------------------1.76 104336

102


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1409 Childcare Services


2019-2020 Actual

-6,387 Federal - Other42390-4,479-6,387 -4,479

-115,989 Other Services45209-99,569-115,989 -99,569

-122,376 -104,048

21,250 FT Management5111123,79133,548 FT Supervisor/Confidental5111428,049

FT Faculty5121123985 FT Faculty Field Exp51215

101,410 FT Classified51411111,67116,823 PT 20HR Classified5141516,58923,360 PT 10HR Classified5141611,22523,083 Substitute5141814,436

50 Classified Other Pay51421550219,609 206,550

FTE: 6.34 6.60 FTE:




984 Unemployment Expense52113702

1409 Childcare Services 103


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1409 Childcare Services


2019-2020 Actual

16,723 Taxes5212015,441119,960 122,174

1,778 General Supplies531114,052121 Postage & Shipping53112217

13,023 Food Supplies531357,733304 Field Trip53217

1,310 Purchased Services533211,1991,362 Dues & Fees533311,024

373 Insurance533706894,321 IMC Printing/Copies535095,056

22,591 19,970

362,160 348,694

239,785 244,646

1409 Childcare Services 104


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1410 Digital Design


2019-2020 Actual


1,935 PT Faculty513112,0332,98965,352 64,90064,43365,589

FTE: 1.04 1.05 1.00 1.00FTE:





23,107 26,396

193General Supplies53111193169193Class & Lab Supplies53118193386386169

88,459 65,28664,81992,154

88,459 65,28664,81992,154

1410 Digital Design 105


COST CENTER: DIGITAL DESIGN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 64900

106


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1413 Rural Medical Aide


2019-2020 Actual

85 FT Faculty Field Exp5121585

FTE: 0.00 FTE:

9 PERS Debt Service521115 PERS Retirement52112

Unemployment Expense521137 Employer PR Taxes52120

21

106

106

1413 Rural Medical Aide 107


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1414 Dental Assisting


2019-2020 Actual


850 FT Summer Faculty512136,3936,1431,870 FT Faculty Field Exp512151,7001,1703,506 PT Faculty51311

PT Summer Faculty513141,24552,756 47,90053,49348,217

FTE: 1.07 0.89 1.00 1.00FTE:





33,295 33,709

777 General Supplies531114815 Postage & Shipping5311222

3,969 6,400Class & Lab Supplies531185,2063,0804,000Equipment < $5,000531714,000140

300Operational Travel5321130033 250Meeting Expenses5331925061

Purchased Services533211,1941,068 Dues & Fees533311,204

1414 Dental Assisting 108


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1414 Dental Assisting


2019-2020 Actual

1,771 IMC Printing/Copies535092898097,634 10,95011,2395,363

93,686 58,85064,73287,290

93,686 58,85064,73287,290

1414 Dental Assisting 109


COST CENTER: DENTAL ASSISTING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 47900

110


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1501 Forestry/Natural Resources


2019-2020 Actual


4,833 PT Faculty513111,8173,55857,944 54,70054,11752,495

FTE: 1.09 0.99 1.00 1.00FTE:





21,081 22,537


483Class & Lab Supplies53118483468 Operational Travel53211225 IMC Printing/Copies53509345716 Motor Pool5351552

1501 Forestry/Natural Resources 111


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1501 Forestry/Natural Resources


2019-2020 Actual

Rental Vehicle53520511,613 966966570

80,639 55,66655,08375,602

80,639 55,66655,08375,602

1501 Forestry/Natural Resources 112


COST CENTER: FORESTRY/NATURAL RESOURCES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 54700

113


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1508 Manufacturing Tech


2019-2020 Actual


32,127 PT Faculty5131124,86717,883PT Summer Faculty513141,222

92,303 51,30073,66759,629

FTE: 1.80 0.96 1.00 1.00FTE:




209 Unemployment Expense52113-257,607 Taxes521204,654

35,860 20,381

1,484 1,500General Supplies531111,50083441 Postage & Shipping53112

25,957 21,812Class & Lab Supplies5311820,13125,815125Meeting Expenses5331910126

88 145Dues & Fees533311,850

1508 Manufacturing Tech 114


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1508 Manufacturing Tech


2019-2020 Actual


156,385 74,88297,485106,988

156,385 74,88297,485106,988

1508 Manufacturing Tech 115


COST CENTER: MANUFACTURING TECH - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


FT FACULTY 0.00 0

---------------------------------------------------------------------------------------------1.00 51300

116


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1701 Misc Instruction


2019-2020 Actual

-2,892 Registration Fees44560-3,178-2,892 -3,178

-2,892 -3,178

19,325 FT Faculty512116,41080,000FT Faculty Overloads5121280,000

8,020 FT Summer Faculty512135,475FT Faculty Field Exp51215

64,844 534,982PT Faculty51311119,9361,2631,120 PT Summer Faculty51314

93,309 620,457199,9367,673

FTE: 1.23 0.10 9.49 9.62FTE:

430 Employee Health Insurance-Emp5210515EAP52107

1 Life Insurance521095,584 PERS Debt Service521117674,320 PERS Retirement52112740

269 Unemployment Expense52113277,120 Taxes52120586

17,724 2,135

382 3,400General Supplies531113,400193Postage & Shipping53112193

120 3,834Catering/Meals531371,1781,500Equipment < $5,000531711,500

179 2,577Operational Travel532111,45131012,208 7,683Staff Development Travel532167,683

1701 Misc Instruction 117


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

125 1,052Meeting Expenses533191,03613,500 Purchased Services53321695

300 580Dues & Fees533315801,674 Student Support533545,952 903Contracted Services & Speakers5335790310,786

83 100Motor Pool5351510044 200Rental Vehicle5352020042

34,567 22,02217,04613,010

145,600 642,479216,98222,818

142,708 642,479216,98219,640

1701 Misc Instruction 118


COST CENTER: MISC INSTRUCTION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY PT 9.62 534982

FT FACULTY OVERLOADS 0.00 80000

---------------------------------------------------------------------------------------------9.62 614982

119


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1702 Summer School


2019-2020 Actual

697 140,000FT Summer Faculty51213458 80,000PT Summer Faculty5131435,214

1,155 220,00035,214

FTE: 0.01 1.42 1.44FTE:


5 Unemployment Expense5211390 Taxes52120

208

1,362 220,00035,214

1,362 220,00035,214

1702 Summer School 120


COST CENTER: SUMMER SCHOOL - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FT SUMMER FACULTY 0.00 140000

PT FAC SUMMER 1.44 80000

---------------------------------------------------------------------------------------------1.44 220000

121


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1807 Testing


2019-2020 Actual

1,723 PT Faculty5131132,305 PT 10HR Classified5141634,028

FTE: 0.99 FTE:

10 EAP521073,231 PERS Debt Service521113,068 PERS Retirement52112


200 General Supplies53111200

43,244

43,244

1807 Testing 122


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1808 Elearning


2019-2020 Actual

65,256 FT Management511112,000FT Other Faculty512182,000

490 PT Faculty513113152,000PT Faculty Curriculum513132,000

32,700 40,103FT Classified5141133,26037,917600 600Classified Other Pay51421600600

99,046 44,70337,86038,832

FTE: 2.01 1.01 1.00 1.00FTE:





46,653 19,431


435Class & Lab Supplies53118Equipment < $5,00053171721

606 2,416Operational Travel532112,4162,5552,025 2,857Out of State Travel532192,857

495 498Dues & Fees53331498340495 2,500On Site Training & Workshops533322,500

17,500Contracted Services & Speakers533578,977

1808 Elearning 123


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1808 Elearning


2019-2020 Actual


149,820 71,29555,92961,218

149,820 71,29555,92961,218

1808 Elearning 124


COST CENTER: ELEARNING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 40103

125


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1809 Community Education


2019-2020 Actual

-29,265 -3,300Registration Fees44560-3,300-29,265 -3,300-3,300

-29,265 -3,300-3,300

320 Other Management51112960480 FT Faculty51211

28,157 28,267PT Faculty5131128,26713,9421,240 7,431PT Summer Faculty513147,4315,237

12,057 FT Classified51411841 Classified Other Pay51421

38,376 53,045FT Specialist5152151,50038,62581,471 88,74387,19858,763

FTE: 1.68 1.09 1.63 1.64FTE:





36,705 33,361

331 200General Supplies5311119329496 115Postage & Shipping53112125131

500Food Supplies53135

1809 Community Education 126


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

1,340 2,000Equipment < $5,000531712,000143 332Operational Travel53211332

3,150 Facility/Equipment Rental533174,1533,600148 Meeting Expenses53319100

Dues & Fees5333150507 127IMC Printing/Copies53509127378

56 Rental Vehicle535201155,771 3,2746,9304,668

123,947 92,01794,12896,792

94,682 88,71790,82896,792

1809 Community Education 127


COST CENTER: COMMUNITY EDUCATION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FACULTY PT 0.51 28267

FT SPECIALIST 1.00 53045


---------------------------------------------------------------------------------------------1.64 88743

128


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1902 Fire Science


2019-2020 Actual

55,120 56,400FT Faculty5121157,30054,1173,925 FT Faculty Overloads512121,785 FT Faculty Field Exp512151,8751,4002,271 PT Faculty513112,5636,342

30,266 FT Classified51411500 Classified Other Pay51421

93,867 56,40061,73861,859

FTE: 1.96 1.04 1.00 1.00FTE:





43,840 38,740


767 846Class & Lab Supplies53118801302190 200Gasoline/Fuel/Propane53151200148

4,517 7,249Equipment < $5,000531717,24974 300Operational Travel53211300

424 Out of State Travel53219257 750Purchased Services533211,410

250Dues & Fees53331250434 478Insurance53370478850

1902 Fire Science 129


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1902 Fire Science


2019-2020 Actual

2,314 IMC Printing/Copies5350939774548 1,500Motor Pool535151,08580 200Rental Vehicle5352011

Equipment Repair536108,7069,636 12,73913,13610,876

147,342 69,13974,874111,475

147,342 69,13974,874111,475

1902 Fire Science 130


COST CENTER: FIRE SCIENCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 56400

131


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1909 Adult & Pre-College Education


2019-2020 Actual

-15,276 Assessment Fees44540-10,716-15,276 -10,716

-15,276 -10,716

59,726FT Management5111118,082 PT Faculty5131122,46613,96310,628 PT Summer Faculty5131411,22210,371 11,923FT Classified5141111,46111,549

38 150Classified Other Pay5142115015039,118 71,79934,07736,884

FTE: 0.82 0.70 0.25 1.25FTE:

3,349 Employee Health Insurance-Emp521053,600800 HSA Employer Contributions52106850




13,756 14,527

1,505 1,457General Supplies531111,4571,886264 300Catering/Meals5313730043637 700Operational Travel53211700307

1909 Adult & Pre-College Education 132


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1909 Adult & Pre-College Education


2019-2020 Actual

197 300Rental Vehicle535203001162,603 2,7572,7572,352

55,477 74,55636,83453,764

40,201 74,55636,83443,048

1909 Adult & Pre-College Education 133


COST CENTER: ADULT & PRE-COLLEGE EDUCATION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.25 71649

134


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2101 Instructional Supervision


2019-2020 Actual

114,618 121,599FT Management51111118,057118,0571,360 Other Management51112960

43,343 FT Supervisor/Confidental5111434,737PT Faculty513112,047

75,722 84,012FT Classified5141185,34389,193650 1,200Classified Other Pay514211,2001,200

235,693 206,811204,600246,194

FTE: 4.00 3.83 3.00 3.00FTE:





113,975 131,918

462 1,220General Supplies531111,220717489 193Postage & Shipping53112335271

2,597 Computer Supplies531177203,792 1,000Catering/Meals531371,0008601,012 3,000Operational Travel53211456

34 Staff Development Travel53216676Meeting Expenses53319626447

1,666Dues & Fees533311,8502503,144 15,000Contracted Services & Speakers5335718,8233,556

2101 Instructional Supervision 135


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

94 IMC Printing/Copies5350942661 Rental Vehicle5352039

11,682 22,75523,8547,741

361,350 229,566228,454385,853

361,350 229,566228,454385,853

2101 Instructional Supervision 136


COST CENTER: INSTRUCTIONAL SUPERVISION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



MGMT SAL FT 1.00 121599

SUPR/CONF FT 0.00 0

---------------------------------------------------------------------------------------------3.00 205611

137


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2102 Library


2019-2020 Actual

-85 Library Fines44623-95-339 Lost Book Fees44625-595-424 -690

-1,256 Supplies Sales45003-1,011-1,256 -1,011

-1,681 -1,701

64,924 70,882FT Faculty5121167,83267,40569,527 73,300FT Classified5141170,45063,886

421 1,580PT Casual/Temporary514171,5801,150 600Classified Other Pay51421600550

136,023 146,362140,462131,841

FTE: 3.01 3.00 3.07 3.06FTE:





2,849 5,500General Supplies531114,9751,799

2102 Library 138


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2102 Library


2019-2020 Actual

413 500Postage & Shipping53112500769Equipment < $5,00053171310

1,634 1,500Operational Travel532111,50049365 1,000Staff Development Travel532161,000

400 1,000Meeting Expenses533191,00038320 100Inter-Library Loan53324100

230 1,150Dues & Fees533311,1502,350Contracted Services & Speakers533572,3505,043

608 700Leased Equipment53371700608888 1,200IMC Printing/Copies535091,200666

16,445 14,000Books5370114,00013,9851,026 2,000References537032,000

1,000Course Reserve537041,0001,000eBooks537051,000

4,755 5,000DVD/Video/CD537085,0001,67826,737 35,000Electronic Resources5370937,77420,556

3,774 9,000Periodicals537236,441389203 600Replacement Books5374160050

60,049 82,60082,60046,419

273,602 228,962223,062275,825

271,921 228,962223,062274,124

2102 Library 139


COST CENTER: LIBRARY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT





---------------------------------------------------------------------------------------------3.06 145762

140


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2103 Media Services


2019-2020 Actual

723 1,750General Supplies531111,7501,617137 150Postage & Shipping5311215025

81 Gasoline/Fuel531517,249 20,000Equipment < $5,0005317120,00012,858

764 Telephone Services5331435576 Insurance53370826

IMC Printing/Copies53509140610 2,730Equipment Repair536102,7301,939

4,030 5,000DVD/Video/CD537085,0004,09414,170 29,63029,63021,534

14,170 29,63029,63021,534

14,170 29,63029,63021,534

2103 Media Services 141


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2107 Inst. Staff Development


2019-2020 Actual

1,340 Operational Travel53211973,104 7,500Staff Development Travel532167,5001,1251,710 Out of State Travel532194,543

386 Meeting Expenses53319502781,687 3,000Contracted Services & Speakers533571,8001,4368,227 10,5009,3507,478

8,227 10,5009,3507,478

8,227 10,5009,3507,478

2107 Inst. Staff Development 142


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2109 Workforce Development Sup


2019-2020 Actual

78,000 FT Management5111178,000

FTE: 1.00 0.00 FTE:



7,800 PERS Debt Service521114,836 PERS Retirement52112


42,533

120,533

120,533

2109 Workforce Development Sup 143


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2110 Dean of LDC


2019-2020 Actual

81,196 78,469FT Management5111178,46992,178960 Other Management51112960


101,663 100,912100,049111,514

FTE: 1.50 1.43 1.50 1.50FTE:





47,656 53,261

526 870General Supplies53111870365Postage & Shipping5311282

362Class & Lab Supplies53118362725Equipment < $5,00053171725

1,127 1,600Operational Travel532111,6001,124831Staff Development Travel5321683154122Meeting Expenses53319122

1,562 IMC Printing/Copies535091151,096

2110 Dean of LDC 144


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2110 Dean of LDC


2019-2020 Actual

224 Rental Vehicle535201583,439 4,5104,6252,880

152,758 105,422104,674167,655

152,758 105,422104,674167,655

2110 Dean of LDC 145


COST CENTER: DEAN OF LDC - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.50 100612

146


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2111 Dean of CTE


2019-2020 Actual


19,207 22,141FT Classified5141121,27753,37230,338PT 20HR Classified5141528,452


FTE: 1.42 2.39 2.28 2.28FTE:





42,580 48,798

521 1,200General Supplies531111,2007641 Postage & Shipping53112

362Class & Lab Supplies53118362200 Equipment < $5,00053171

2,252 1,319Operational Travel532111,3191,787316Staff Development Travel53216316167

Out of State Travel53219459166 1,300Meeting Expenses533191,30014

1,445 Dues & Fees533311,932Contracted Services & Speakers533571,9321,351

822 IMC Printing/Copies535093321,464

2111 Dean of CTE 147


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2111 Dean of CTE


2019-2020 Actual

178 100Rental Vehicle535201001885,585 6,5296,8616,193

146,377 142,738138,490185,671

146,377 142,738138,490185,671

2111 Dean of CTE 148


COST CENTER: DEAN OF CTE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

20 HR PT CLASS SAL 0.78 30338



---------------------------------------------------------------------------------------------2.28 135909

149


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2112 Dean of Learning


2019-2020 Actual

FT Management5111182,40082,40082,40082,400

FTE: 1.00 1.00 FTE:

Employee Health Insurance-Emp5210520,659HSA Employer Contributions521063,400EAP5210710LT Disability Insurance52108263Life Insurance5210960PERS Debt Service521118,240PERS Retirement521128,027Unemployment Expense52113288Taxes521206,216

47,161

General Supplies53111120Operational Travel53211490

490120

82,890129,681

82,890129,681

2112 Dean of Learning 150


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2401 Student Services Admin


2019-2020 Actual

-100 Other Fees44690-6,000-100-100 -6,000-100

-100 -6,000-100


47,741FT Supervisor/Confidential5111446,35035,277 FT Classified5141127,81643,482 34,484FT Specialist5152163,67852,736

185,798 184,766219,291210,767

FTE: 2.97 3.17 3.70 2.75FTE:





108,192 118,634


1,059Equipment < $5,000531715592321,254 450Operational Travel53211450

903 1,462Staff Development Travel53216962423

2401 Student Services Admin 151


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

225 Out of State Travel53219234 386Meeting Expenses53319386231625 1,838Dues & Fees533311,838500

66 IMC Printing/Copies53509253102 Motor Pool5351549564 400Rental Vehicle53520400172

5,074 6,8276,8272,151

299,064 191,593226,118331,552

298,964 191,593220,118331,452

2401 Student Services Admin 152


COST CENTER: STUDENT SERVICES ADMIN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


MGMT SAL FT 1.00 102541

SUPR/CONF FT 1.00 47741

---------------------------------------------------------------------------------------------2.75 184766

153


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2402 Student First Stop


2019-2020 Actual

-1,195 -1,000Transcript Fees44635-1,000-1,467-1,195 -1,000-1,000-1,467

-1,195 -1,000-1,000-1,467

41,200FT Management5111137,113Other Management51112440

58,916 46,797FT Supervisor/Confidental5111440,00014,781138,401 116,584FT Classified51411112,944155,850

17 6,300Classified Overtime514126,3004,000PT Casual/Temporary514174,000

1,050 1,200Classified Other Pay514216001,200198,384 216,081163,844209,384

FTE: 4.84 4.75 3.67 4.66FTE:





132,900 140,779

2,425 2,604General Supplies531112,0042,0982,661 Postage & Shipping531122,0873,545

2402 Student First Stop 154


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2402 Student First Stop


2019-2020 Actual

490 750Catering/Meals53137750304290Equipment < $5,00053171290

30 1,794Operational Travel53211141,200Outside Printing Services533121,200940

84 732Purchased Services53321966434 783Dues & Fees53331783250

2,661 IMC Printing/Copies535092672,618300Rental Vehicle53520300

8,786 8,4538,6619,755

340,070 224,534172,505359,919

338,875 223,534171,505358,452

2402 Student First Stop 155


COST CENTER: STUDENT FIRST STOP - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT







---------------------------------------------------------------------------------------------4.66 208581

156


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2403 Counseling & Testing


2019-2020 Actual

-7,105 -10,000Testing Fees44633-10,000-5,039-4,888 -6,000Other Fees44690-3,596

-11,992 -16,000-10,000-8,635

-11,992 -16,000-10,000-8,635

31,752 83,812FT Management5111140,68540,685545 Tutors51317

81,886 42,141FT Classified5141142,55793,262530Classified Overtime51412530

7,706 17,656PT 10HR Classified5141617,39917,6895,624 800PT Casual/Temporary514178005,875

600 600Classified Other Pay5142160060011,250 MASSC Temporary515172,25097,421 146,851FT Specialist51521100,344100,344

12,747PT Specialist5152210,32113,698236,784 305,137213,236274,403

FTE: 5.49 5.48 4.01 5.75FTE:




1,013 Unemployment Expense52113883

2403 Counseling & Testing 157


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2403 Counseling & Testing


2019-2020 Actual

18,050 Taxes5212020,804128,517 162,248

1,509 1,899General Supplies531111,8991,569206 283Postage & Shipping5311228313193 1,966Equipment < $5,000531711,9662,056

74 1,194Operational Travel532111,194948290Outside Printing Services53312290225

Advertising533161001,788 1,788Facility/Equipment Rental533171,7881,043

525 442Meeting Expenses53319442189450 966Dues & Fees53331966270

193Contracted Services & Speakers533571932,536 5,000Materials for Resale534105,0001555,203 IMC Printing/Copies535092,4877,060

500Rental Vehicle5352050034612,486 14,52117,00813,974

377,787 319,658230,244450,625

365,795 303,658220,244441,990

2403 Counseling & Testing 158


COST CENTER: COUNSELING & TESTING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT








PT SPECIALIST 0.24 12747

---------------------------------------------------------------------------------------------5.75 304007

159


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2404 Student Recruitment


2019-2020 Actual

79,101 56,362FT Management5111169,14088,7392,020 Other Management511121,885

Management Sick Pay511233,96645,578 48,860FT Classified5141148,15247,469

605 2,500PT Casual/Temporary514172,5001,200600Classified Other Pay51421600600

2,637 MASSC Temporary515173,00085,395 61,351FT Specialist5152187,95787,957

215,337 169,673208,349234,816

FTE: 4.09 4.04 3.97 3.47FTE:





128,401 151,992

1,521 4,000Promotional Materials & Service531084,000Furniture531091,400

3,799 8,615General Supplies531118,6153,80018,123 Postage & Shipping5311223,21427,691

5,069 4,000Catering/Meals531374,000259256 3,100Operational Travel532113,100714

1,416 4,500Recruitment Travel532124,5001,474

2404 Student Recruitment 160


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2404 Student Recruitment


2019-2020 Actual

11,331 17,000Out of State Travel5321915,6007,835988 3,500Advertising533163,500

54 Purchased Services533213,9509,875 9,500Dues & Fees533319,5008,1593,074 5,000Leased Equipment533715,0002,4836,062 IMC Printing/Copies535095762,438

38 Motor Pool535151,309 3,000Rental Vehicle535203,000742

62,915 62,21586,00559,543

406,653 231,888294,354446,351

406,653 231,888294,354446,351

2404 Student Recruitment 161


COST CENTER: STUDENT RECRUITMENT - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT






---------------------------------------------------------------------------------------------3.47 169073

162


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2405 Disability Student Svc


2019-2020 Actual

58,406 61,964FT Management5111160,15960,15930,801 Tutors5131767922,888

11,000Interp/Disability Support513185,50038589,207 72,96466,33883,432

FTE: 1.99 1.97 2.28 1.44FTE:

7,775 Employee Health Insurance-Emp521058,44810 EAP5210710




30,025 33,423


531Software < $5,00053113531160 1,225Equipment < $5,000531711,225989

1,097 Operational Travel53211848Dues & Fees53331848

2,332 IMC Printing/Copies53509464975

2405 Disability Student Svc 163


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2405 Disability Student Svc


2019-2020 Actual

500Rental Vehicle535205004,166 4,1914,6552,476

123,399 77,15570,993119,331

123,399 77,15570,993119,331

2405 Disability Student Svc 164


COST CENTER: DISABILITY STUDENT SVC - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

INTERP/DISABILITY SUPPORT 0.44 11000


---------------------------------------------------------------------------------------------1.44 72964

165


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2406 Misc Student Svc


2019-2020 Actual

40,914 44,284FT Classified5141142,55742,8842,359Classified Overtime514122,359


FTE: 1.00 1.00 1.00 1.00FTE:





21,391 23,439

149 300General Supplies531113001,078424 Postage & Shipping531127891,233

7,153 6,000Purchased Services533218,1462,660226 IMC Printing/Copies5350981

7,952 6,3009,2355,051

70,856 53,54354,75171,974

70,856 53,54354,75171,974

2406 Misc Student Svc 166


COST CENTER: MISC STUDENT SVC - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 44284

167


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2407 Student Retention


2019-2020 Actual

966General Supplies53111966700Operational Travel53211700

Out of State Travel532191,5401,268 2,157Meeting Expenses533192,157

Purchased Services533212,674674Contracted Services & Speakers53357674

Motor Pool53515261,268 4,4974,4974,240

1,268 4,4974,4974,240

1,268 4,4974,4974,240

2407 Student Retention 168


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2409 New Student Orientation


2019-2020 Actual

1,170 532General Supplies5311157554715,723 17,855Contracted Services & Speakers5335717,81220,05216,893 18,38718,38720,599

16,893 18,38718,38720,599

16,893 18,38718,38720,599

2409 New Student Orientation 169


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2410 Sustainability


2019-2020 Actual

250Promotional Materials & Service531082501,000Equipment < $5,000531711,000

470Dues & Fees533314701,7201,720

1,7201,720

1,7201,720

2410 Sustainability 170


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2411 Leadership SWOCC


2019-2020 Actual

262 500General Supplies531115001,6602,500 2,800Catering/Meals531372,800

400Operational Travel5321140011778 IMC Printing/Copies53509

2,840 3,7003,7001,777

2,840 3,7003,7001,777

2,840 3,7003,7001,777

2411 Leadership SWOCC 171


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2412 In-District High School Coordinator


2019-2020 Actual


37,583 FT Specialist5152142,23042,23081,176 48,17391,36756,655

FTE: 1.84 1.34 2.00 1.00FTE:





35,652 26,605

259 290General Supplies531112,0001,664 3,874Catering/Meals531372,8741,638 2,000Operational Travel532111,2902963,500 Contracted Services & Speakers53357

57 IMC Printing/Copies535099

2412 In-District High School Coordin 172


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2412 In-District High School Coordinator


2019-2020 Actual

782 500Rental Vehicle535205001427,900 6,6646,673438

124,728 54,83798,04083,697

124,728 54,83798,04083,697

2412 In-District High School Coordin 173


COST CENTER: IN-DISTRICT HIGH SCHOOL COORDINATOR - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 48173

174


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 2413 Graduation


2019-2020 Actual

300 Interp/Disability Support51318300

FTE: 0.01 FTE:


25 Employer PR Taxes5212050

682 2,416Catering/Meals531372,4166,706 5,536Purchased Services533215,53688

679 Contracted Services & Speakers533578,067 7,9527,95288

8,418 7,9527,95288

8,418 7,9527,95288

2413 Graduation 175


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3101 Board of Ed


2019-2020 Actual

440 500General Supplies53111500565136 Postage & Shipping53112801 2,250Donations531302,250400

3,461 6,000Operational Travel532112,0003,4573,274 3,000Meeting Expenses53319231,673

50,151 60,798Dues & Fees5333160,79845,946194 250Motor Pool53515250194

58,456 72,79865,82152,236

58,456 72,79865,82152,236

58,456 72,79865,82152,236

3101 Board of Ed 176


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3102 Presidents Office


2019-2020 Actual

-432 -504Supplies Sales45003-504-508Expense Reimbursements45217-49

-432 -504-504-557

-432 -504-504-557


279,692 232,950226,000277,660

FTE: 2.00 2.00 2.00 2.00FTE:





112,869 135,573


116 1,500Software < $5,000531131,5001,428350 Donations53130

4,937 10,500Operational Travel5321110,5003,9993,187 3,000Staff Development Travel532163,0007792,513 4,000Meeting Expenses533194,0002,627

3102 Presidents Office 177


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3102 Presidents Office


2019-2020 Actual

3,509 5,121Dues & Fees533314,8783,9983,864Professional Services533633,864

1,811 1,950Leased Equipment533711,9501,811144 504Materials for Resale53410504663533 IMC Printing/Copies535092,330224 500Rental Vehicle5352050055

18,367 31,95031,71118,649

410,928 264,900257,711431,882

410,496 264,396257,207431,324

3102 Presidents Office 178


COST CENTER: PRESIDENTS OFFICE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

MGMT SAL FT 1.00 166000


---------------------------------------------------------------------------------------------2.00 232950

179


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3104 Development


2019-2020 Actual

143,924 118,183FT Management51111114,741109,4091,600 Other Management51112960

145,524 118,183114,741110,369

FTE: 2.00 1.50 1.50 1.50FTE:






75 17017048

219,248 118,353114,911164,496

219,248 118,353114,911164,496

3104 Development 180


COST CENTER: DEVELOPMENT - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.50 118183

181


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3105 Communications


2019-2020 Actual

-1,600 Other Sales45090-400-1,600 -400

-1,600 -400


50,960 53,04551,50052,460

FTE: 1.00 1.00 1.00 1.00FTE:





29,906 32,639

537 1,100General Supplies531115504747,598 8,300Postage & Shipping531128,3006,000

1,800Software < $5,000531131,8001,520100Equipment < $5,00053171

1,371 Staff Development Travel5321617640,451 47,600Outside Printing Services5331248,20043,44941,420 47,600Advertising5331652,70035,434

129 750Dues & Fees53331750640

3105 Communications 182


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3105 Communications


2019-2020 Actual

8,710 5,000Professional Services5336310,000480 200IMC Printing/Copies5350915045

100,696 112,450112,45097,737

181,561 165,495163,950182,836

179,961 165,495163,950182,436

3105 Communications 183


COST CENTER: COMMUNICATIONS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

MGMTSAL FT 1.00 53045

---------------------------------------------------------------------------------------------1.00 53045

184


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3106 Assessment


2019-2020 Actual

Meeting Expenses533192904,395 Purchased Services533215,0245,105

24,500 Maintenance Contracts5335212,25028,895 5,31417,355

28,895 5,31417,355

28,895 5,31417,355

3106 Assessment 185


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3107 Grant Development


2019-2020 Actual

400General Supplies5311140045,942 60,000Contracted Services & Speakers5335760,00045,942 60,40060,400

45,942 60,40060,400

45,942 60,40060,400

3107 Grant Development 186


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3108 Accreditation


2019-2020 Actual

Operational Travel532112261,000Out of State Travel532191,000

315 Outside Printing Services5331217,749 18,710Dues & Fees5333116,27023,349

Rental Vehicle535204418,064 19,71017,27023,620

18,064 19,71017,27023,620

18,064 19,71017,27023,620

3108 Accreditation 187


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3109 In-Service


2019-2020 Actual

185 General Supplies531113,056 Catering/Meals531372,636 2,636Purchased Services533215362,556

210 IMC Printing/Copies53509774 Motor Pool53515329 Bus - Southwestern53518

7,189 2,6365362,556

7,189 2,6365362,556

7,189 2,6365362,556

3109 In-Service 188


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3114 Institutional Effectiveness


2019-2020 Actual

92,572 60,833FT Management5111170,63091,275PT Casual/Temporary514172,062

30,975 111,320FT Specialist5152149,95549,955123,547 172,153120,585143,292

FTE: 1.67 2.07 2.00 3.00FTE:





68,863 87,139


52 600Operational Travel53211600178 950Staff Development Travel53216950650

700Out of State Travel5321970056 350Meeting Expenses5331960

5,024Purchased Services53321150 340Dues & Fees53331340259

1,987 Contracted Services & Speakers533574 IMC Printing/Copies5350919

3114 Institutional Effectiveness 189


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3114 Institutional Effectiveness


2019-2020 Actual

116 400Rental Vehicle535204002,643 8,6143,300928

195,053 180,767123,885231,359

195,053 180,767123,885231,359

3114 Institutional Effectiveness 190


COST CENTER: INSTITUTIONAL EFFECTIVENESS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT




---------------------------------------------------------------------------------------------3.00 172153

191


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3116 Information Technologies


2019-2020 Actual



10,000Classified Overtime5141210,0007,594 1,000PT Casual/Temporary514171,0001,200 1,200Classified Other Pay514211,2001,150

MASSC Temporary515178,070212,690 169,161FT Specialist51521164,234164,233644,773 628,508606,153605,682

FTE: 12.15 11.16 11.04 11.04FTE:


114 EAP521071061,968 LT Disability Insurance521081,8901,741 Life Insurance521091,571



363,235 352,602

976 2,000General Supplies531112,0001,439102 50Postage & Shipping5311250

5,795 5,500Software < $5,000531138,9139,6106,847 1,000Equipment < $5,000531711,0004,000

3,000Operational Travel532113,0006873,000Staff Development Travel532163,000209

3116 Information Technologies 192


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3116 Information Technologies


2019-2020 Actual

8,000Out of State Travel532194,58778,423 97,520Telephone Services5331492,00089,603

1,000Meeting Expenses533191,0001,756795 350Dues & Fees53331350

309,530 485,004Maintenance Contracts53352447,412352,72436,850 63,250Contracted Services & Speakers5335763,25042,251

49 IMC Printing/Copies5350928106Motor Pool53515199

300Rental Vehicle53520300405439,367 669,974626,890502,989

15,012 Computer/Software Equip > $5,05702015,012

1,462,387 1,298,4821,233,0431,461,272

1,462,387 1,298,4821,233,0431,461,272

3116 Information Technologies 193


COST CENTER: INFORMATION TECHNOLOGIES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT








MGMT SAL FT 1.00 102152





---------------------------------------------------------------------------------------------11.04 617308

194


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3117 Tech Equip Replacement


2019-2020 Actual

1,014 2,000General Supplies531112,4501,81350Postage & Shipping5311250

828 Software < $5,000531131,5003003,401 5,000Computer Supplies531173,0503,636

119,276 125,000Equipment < $5,00053171118,12176,3121,429 Operational Travel532112,760 Staff Development Travel532166,396 Out of State Travel53219

122,210 154,612Maintenance Contracts53352147,25086,980257,315 286,662272,421169,041

105,937 70,000Computer/Software Equip >$5,05702074,579109,980105,937 70,00074,579109,980

363,252 356,662347,000279,021

363,252 356,662347,000279,021

3117 Tech Equip Replacement 195


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3118 Web Systems


2019-2020 Actual

46,891 58,350FT Specialist5152156,65056,65046,891 58,35056,65056,650

FTE: 0.86 1.00 1.00 1.00FTE:





27,862 39,899

2,460 4,000Maintenance Contracts533524,0001,3712,460 4,0004,0001,371

77,213 62,35060,65097,920

77,213 62,35060,65097,920

3118 Web Systems 196


COST CENTER: WEB SYSTEMS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------1.00 58350

197


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3201 Financial Aid Services


2019-2020 Actual

60,320 42,100FT Management5111140,00042,291Other Management51112440

49,137FT Supervisor/Confidential51114166,628 136,157FT Classified51411174,471185,546

5,437Classified Overtime514125,4372,400 2,400Classified Other Pay514212,4002,400

229,348 235,231222,308230,677

FTE: 5.00 4.50 4.50 4.50FTE:





165,418 160,492

748 1,549General Supplies531111,5498463,108 Postage & Shipping531121,9764,0001,332 4,156Operational Travel532114,15624

Out of State Travel5321970572 400Purchased Services53321400

11,285 15,050Dues & Fees5333115,0506,8284,030 IMC Printing/Copies535092,0503,642

3201 Financial Aid Services 198


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3201 Financial Aid Services


2019-2020 Actual

34 500Rental Vehicle5352050044920,609 21,65525,68116,495

415,376 256,886247,989407,663

415,376 256,886247,989407,663

3201 Financial Aid Services 199


COST CENTER: FINANCIAL AID SERVICES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT




FT CLASSIFIED 0.00 0



---------------------------------------------------------------------------------------------4.50 227394

200


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3203 Finance & Budget


2019-2020 Actual


49,224 45,089FT Supervisor/Confidential5111443,77543,7755,968 3,000Confidential Overtime511153,0002535,072 MASSC Temporary51120


1,338 1,338Classified Other Pay514211,3381,33854,080 57,374FT Specialist5152155,70355,70212,804 22,545PT Specialist5152221,88821,888

356,015 362,415361,180359,879

FTE: 7.59 7.50 6.73 6.73FTE:


66 EAP5210769996 LT Disability Insurance521081,063920 Life Insurance52109890



216,233 243,235

2,641 3,000General Supplies531113,0001,4137,571 Postage & Shipping531123,9395,9501,797 Equipment < $5,00053171

299 800Operational Travel532118004572,766 1,675Staff Development Travel532161,675334

3203 Finance & Budget 201


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3203 Finance & Budget


2019-2020 Actual

3,206 4,850Outside Printing Services533124,8502,271720 1,000Advertising533161,000671138 300Purchased Services53321300435 775Dues & Fees53331775435

9,746 IMC Printing/Copies535095,2688,997Rental Vehicle5352049

29,320 12,40021,60720,577

601,568 374,815382,787623,692

601,568 374,815382,787623,692

3203 Finance & Budget 202


COST CENTER: FINANCE & BUDGET - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT







PT SPECIALIST 0.50 22545


---------------------------------------------------------------------------------------------6.73 356077

203


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3205 Human Resources


2019-2020 Actual


115,710 85,907FT Supervisor/Confidental5111483,40592,6387,055 Confidential Overtime51115

FT Classified514112,8912,500MASSC Temporary515172,500

44,752FT Specialist5152143,44843,44814,450 PT Specialist51522

230,048 239,249232,353243,897

FTE: 3.80 4.09 3.85 3.85FTE:





119,596 144,161


Software < $5,000531132,520300Computer Supplies53117300

792 Awards & Trophies53129536 500Equipment < $5,00053171500750

2,630 8,000Operational Travel532112,6854,3349,332 12,000Recruitment Travel5321212,0002,601

3205 Human Resources 204


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3205 Human Resources


2019-2020 Actual

403 2,000Staff Development Travel532161,8221,1673,049 Out of State Travel53219

24,425 8,000Advertising533168,000664188 250Meeting Expenses5331925018644 1,000Purchased Services533211,117175247 1,000Dues & Fees533311,178662

8,725 10,000Contracted Services & Speakers5335713,8836,69642,549 5,000Professional Services533636,315180

9,466 IMC Printing/Copies535092,1647,580127 Rental Vehicle5352073

104,368 48,55050,84328,419

454,012 287,799283,196416,477

454,012 287,799283,196416,477

3205 Human Resources 205


COST CENTER: HUMAN RESOURCES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


MASSC TEMPORARY 0.10 2500

MGMT SAL FT 1.00 106090



---------------------------------------------------------------------------------------------3.85 239249

206


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3206 Retirement Expense


2019-2020 Actual

59,151 36,522MASSC Leave Buyout51913115,842Faculty Leave Buyout5191422,441

4,706 35,934Classified Leave Buyout5191542,91863,857 72,456181,201

FTE: 0.00 FTE:

7,440 50,000MASSC Health Insurance5210250,00024,64347,428 50,000Faculty Health Insurance5210350,00031,32986,660 50,000Classified Health Insurance5210450,00093,712


146,700 150,000150,000149,683

210,557 222,456331,201149,683

210,557 222,456331,201149,683

3206 Retirement Expense 207


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3207 Professional Services


2019-2020 Actual

650Advertising5331665011,052 25,000Labor Legal Services5336025,0009,83612,449 9,080Legal Services533619,08015,56853,625 35,000Auditing Services5336242,35038,82519,421 35,000Professional Services5336328,00019,328

729 28,000Labor Contract Services5336427,6502,798 9,000Architectural Services533659,000

100,074 141,730141,73083,557

100,074 141,730141,73083,557

100,074 141,730141,73083,557

3207 Professional Services 208


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3209 Gen to College Support


2019-2020 Actual

Finance Charges/Late Fees4461727-3,824 -5,000Billing Services Fees44637-5,000-4,061-3,824 -5,000-5,000-4,034

-140,180 -90,000Other Interest45190-120,000-155,272-1,711,751Expense Reimbursements45217

-140,180 -1,801,751-120,000-155,272

-144,004 -1,806,751-125,000-159,307

-56,584 524,340Other Salaries51525429,625-41,332-56,584 524,340429,625-41,332

FTE: 0.00 0.00 FTE:

PERS Debt Service52111700-2,623 PERS Retirement521122,445

Unemployment Expense5211325Taxes52120536

-19,803 6,020,363PR Costs/Fringe521905,874,783-6,679-22,426 6,020,3635,874,783-2,974

292 2,061General Supplies531112,06168,920Postage & Shipping5311235,430

410 Cash - Over (Short)531245473,167 41,680Credit Card Fees5312541,68067,147

4,228 Bank Service Charges531261,794101 Gasoline/Fuel/Propane53151

7,050 14,049Safety/Security Equipment5317014,0495,128

3209 Gen to College Support 209


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

4,000Equipment < $5,000531715,7901,000Operational Travel532111,000

Outside Printing Services533125,50050Telephone Services533145020

457,500Facility/Equipment Rental53317375,000690Purchased Services53321690

1,033 500Dues & Fees533315002851,527 1,760Cable TV533381,7601,675

11,649 Elections533397,500 12,000Contracted Services & Speakers5335712,0004,375

15,197Professional Services533638,2962,000Labor Contract Services533642,000

139,782 204,448Insurance53370168,099146,54395,000IMC Printing/Copies5350969,336

54 Rental Vehicle535203,500Equipment Repair536103,500

246,793 924,355746,741227,020

1,000Collection Expense559011,00096 500Administrative Expense5590350070 10,000Acct Receivable Write - Off5590910,000239

166 11,50011,500239



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

2,998 10,000Equipment >$5,000570105,4212,998 10,0005,421

170,947 7,490,5587,068,070182,953

26,944 5,683,8076,943,07023,647



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3210 Employee Appreciation


2019-2020 Actual

50 General Supplies531112,368 3,000Awards & Trophies531293,0002,0401,400 1,000Catering/Meals531371,0001,6213,818 4,0004,0003,661

9,798 130,000Employee Tuition Benefit- Facult55841130,0007,9256,059 75,000Employee Fee Benefit-Faculty5584275,0004,695

34,842 Employee Tuition Benefit-Classif5584347,46420,362 Employee Fee Benefit-Classified5584424,17738,164 Employee Tuition Benefit-MASS5584556,94224,027 Employee Fee Benefit-MASSC5584632,515

5,640 Employee Tuition Benefit-PT Fac558476,73523,614 Dependent Tuition Benefit-Facul5584826,31512,429 Dependent Fee Benefit-Faculty5584912,256

2,583 Employee Fee Benefit - PT Facu558502,5281,504 Retiree Tuition Waiver55852515

-113,562 -130,000Tuition Waiver Contra55890-130,000-145,896-65,459 -75,000Fee Waiver Contra55891-75,000-76,172

3,818 4,0004,0003,661

3,818 4,0004,0003,661

3210 Employee Appreciation 212


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3211 Support Serv Supervision


2019-2020 Actual


47,523 50,418FT Supervisor/Confidental5111448,94948,949157,683 166,269161,425162,385

FTE: 2.00 2.00 2.00 2.00FTE:






100Printing Supplies531141001,248 1,650Operational Travel532111,6501,709

150 200Meeting Expenses533192002,000 2,000Dues & Fees533312,0002,000

1,476Leased Equipment533711,476963 350IMC Printing/Copies53509645564

3211 Support Serv Supervision 213


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3211 Support Serv Supervision


2019-2020 Actual

625 350Rental Vehicle535203507315,647 6,4796,7795,423

251,737 172,748168,204263,691

251,737 172,748168,204263,691

3211 Support Serv Supervision 214


COST CENTER: SUPPORT SERV SUPERVISION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

MGMT SAL FT 1.00 115851


---------------------------------------------------------------------------------------------2.00 166269

215


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3301 Plant Operations


2019-2020 Actual


15,781 FT Supervisor/Confidental5111420,479 18,627FT Classified5141118,11416,299

3,000Classified Overtime514123,0001,020 PT Casual/Temporary514171,424 Classified Addt'l Position51420


FTE: 1.53 1.50 1.50 1.50FTE:





55,449 51,418


1,471 2,500Uniforms531192,5002,374200Catering/Meals53137200

318 1,000Operational Travel532111,000958650 600Dues & Fees53331600650180 On Site Training & Workshops53332

3301 Plant Operations 216


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

19,252 36,277Gas/Propane5333424,64226,239491,031 378,630Electricity53335345,551397,667

41,876 45,935Water & Sewage5333633,52034,61211,991 20,000Sanitation Services5333720,00016,2329,998 9,300Maintenance Contracts533529,3007,115

42,706Contracted Services & Speakers533571,169 1,000Leased Equipment533711,0001,2682,888 IMC Printing/Copies535091,9202,622

65 800Rental Vehicle53520800223582,966 542,330444,419492,647

728,971 633,347532,910628,626

728,971 633,347532,910628,626

3301 Plant Operations 217


COST CENTER: PLANT OPERATIONS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.50 87717

218


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3302 Building Maintenance


2019-2020 Actual

129,614 130,770FT Classified51411139,589141,242129,614 130,770139,589141,242

FTE: 3.00 3.00 3.00 3.00FTE:





9,912 Taxes5212010,72077,610 82,760

33,325 45,200General Supplies5311145,20022,94534 200Gasoline/Fuel/Propane53151200132

4,616 8,000Equipment < $5,000531715,289640325 500Staff Development Travel53216500

1,230 500Facility/Equipment Rental533175008254,171 62,150Purchased Services5332162,15041,293

2,554 6,250Dues & Fees533316,2505,59412,984 13,700Maintenance Contracts5335213,70026,322

162 250Rental Vehicle535202504,919 3,000Equipment Repair536103,000918

3302 Building Maintenance 219


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3302 Building Maintenance


2019-2020 Actual

11,652 16,000Minor Building Repair5363016,0003,188125,974 155,750153,039101,112

333,198 286,520292,628325,115

333,198 286,520292,628325,115

3302 Building Maintenance 220


COST CENTER: BUILDING MAINTENANCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT




---------------------------------------------------------------------------------------------3.00 130770

221


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3303 Grounds Maintenance


2019-2020 Actual

39,973 36,338FT Classified5141136,33842,240700Classified Overtime51412700

3,013 320PT Casual/Temporary5141732042,985 37,35837,35842,240

FTE: 1.10 1.00 1.01 1.01FTE:





28,837 28,991

4,045 17,535General Supplies531119,0354111,213 2,000Gasoline/Fuel/Propane531512,000921

550 1,000Equipment < $5,000531711,000297309 870Professional Development5321687081

150Dues & Fees53331150586,490 Labor Contract Services533648,5003,020

34 IMC Printing/Copies53509

3303 Grounds Maintenance 222


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3303 Grounds Maintenance


2019-2020 Actual

974 1,000Equipment Repair536101,0001,02713,614 22,55522,5555,816

85,437 59,91359,91377,046

85,437 59,91359,91377,046

3303 Grounds Maintenance 223


COST CENTER: GROUNDS MAINTENANCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.01 36658

224


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3304 Campus Security


2019-2020 Actual



101,599 100,476PT 20HR Classified5141596,59296,4147,545 11,000PT Casual/Temporary5141711,00011,357

Substitute514188,728265,240 271,153261,826288,861

FTE: 5.80 5.56 5.79 5.78FTE:





144,912 168,198

446 1,000General Supplies531118009707 Postage & Shipping53112811

1,700Uniforms531191,900697 600Operational Travel5321160072818 840Telephone Services53314840655700 800Dues & Fees53331800

1,548 3,000Contracted Services & Speakers533573,000921 IMC Printing/Copies53509724547

3304 Campus Security 225


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3304 Campus Security


2019-2020 Actual

9,992 7,168Motor Pool535157,1686,969181 395Rental Vehicle53520395

660Equipment Repair5361066015,309 16,16316,8959,223

425,462 287,316278,721466,282

425,462 287,316278,721466,282

3304 Campus Security 226


COST CENTER: CAMPUS SECURITY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

20 HR PT CLASS 0.78 32675

20 HR PT CLASS 0.78 33482

20 HR PT CLASS 0.78 34320





---------------------------------------------------------------------------------------------5.78 267954

227


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3305 Custodial


2019-2020 Actual

169,605 182,614FT Classified51411175,521167,4624,506 5,400PT Casual/Temporary514175,40026,0441,500 900Classified Other Pay51421900900

175,611 188,914181,821194,406

FTE: 6.14 6.33 5.73 5.72FTE:





130,645 133,447

23,388 27,000General Supplies5311127,07618,5055,000Equipment < $5,000531715,0002,306

1,560 4,000Contracted Services & Speakers533573,924114 IMC Printing/Copies53509

500Equipment Repair5361050025,062 36,50036,50020,811

331,318 225,414218,321348,664

331,318 225,414218,321348,664

3305 Custodial 228


COST CENTER: CUSTODIAL - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT








---------------------------------------------------------------------------------------------5.72 188014

229


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3601 Operating Loan


2019-2020 Actual

-3,500,000Loan Proceeds45353-3,500,000-3,500,000-3,500,000

-3,500,000-3,500,000

-3,500,000-3,500,000

3601 Operating Loan 230


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3701 Student Support


2019-2020 Actual

22,560 24,373Field Mainenance Tuition Waiver5580123,65624,38421,808 12,186GED Tuition Waivers5580211,82837,72878,866 82,597Military Tuition Waivers5580380,16882,080

7,144 20,311Presidential Tuition Waivers5580419,7147,96868,100 59,088Athletic Housing Waiver5581459,08840,857

566,478 693,274Athletic Waivers55815672,883575,5811,128 12,186Talent Waivers5581611,828

376 Skills Day Award5581728811,735 8,124Southwestern Grant558187,88539,5201,316 4,062Curry Tuition Waivers558193,9423,648

294,156 284,3503.75 Tuition Waivers55820275,988308,4121,222 12,187Fallen Firefighters Waivers5582111,8286,624

23,772 24,373Ambassador Tuition Waivers5582223,65623,08821,808 24,373ASG Tuition Waivers5582323,65621,706

4,543 13,541Fire Science Tuition Waivers5582413,14210,88511,562 40,622Provisional Tuition Waivers5582639,42721,312

-1,134,220 -1,315,647Waiver Contra55890-1,278,689-1,203,4512,354 630

2,354 630

2,354 630

3701 Student Support 231


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3702 Student Aid - Other


2019-2020 Actual

3,865Administrative Expense559033,8658663,8653,865866

3,8653,865866

3,8653,865866

3702 Student Aid - Other 232


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3714 Gen Student Employment


2019-2020 Actual

61,000***FWS & Student Employment*5160061,00025,920 Rec Center5163314,198

2,183 Audio Visual516631,568IMC516642,349

14,310 Recruiting5167115,1511,451 Bookstore516887,528

43,864 61,00061,00040,793

FTE: 2.01 1.71 2.55 2.44FTE:


1,546 Taxes521201,4991,728 1,553

45,591 61,00061,00042,346

45,591 61,00061,00042,346

3714 Gen Student Employment 233


COST CENTER: GEN STUDENT EMPLOYMENT - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FWS & STUDENT EMPLOYMEN 2.44 61000

---------------------------------------------------------------------------------------------2.44 61000

234


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3715 Student Work Program


2019-2020 Actual

11,000Student Activities-Clubs5168511,0006,664 8,000Athletics516898,0004,5326,664 19,00019,0004,532

FTE: 0.31 0.19 0.79 0.76FTE:

2 Unemployment Expense5211375 Taxes521203577 35

6,740 19,00019,0004,567

6,740 19,00019,0004,567

3715 Student Work Program 235


COST CENTER: STUDENT WORK PROGRAM - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

ATHLETICS 0.32 8000

STUDENT ACTIVITIES-CLUBS 0.44 11000

---------------------------------------------------------------------------------------------0.76 19000

236


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3901 Contingency


2019-2020 Actual

1,800,000Unappropriated Fund Balance599951,800,0001,800,0001,800,000

1,800,0001,800,000

1,800,0001,800,000

3901 Contingency 237


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3902 PR Taxes/Ins Clearing


2019-2020 Actual

746 Life Insurance5210991684,690 Workers Compensation5211071,206-1,705 LT Disability Insurance5211183,731 72,122

83,731 72,122

83,731 72,122

3902 PR Taxes/Ins Clearing 238


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4005 Student Activities


2019-2020 Actual

480 Other Management51112480PT Faculty51311100

25,042 26,568FT Specialist5152125,79425,79425,522 26,56825,79426,374

FTE: 0.50 0.50 0.50 0.50FTE:





10,449 11,662

1,719 2,626General Supplies531112,6262,093152 Postage & Shipping5311215833320 483Awards & Trophies53129483400 Donations53130200

3,050 1,256Catering/Meals531371,2562,280583 900Operational Travel53211900290 416Staff Development Travel5321641645722 Out of State Travel53219

97Dues & Fees533319710,901 15,459Contracted Services & Speakers5335715,45912,130

433 725Leased Equipment533717253492,279 IMC Printing/Copies535091,1414,115

33 600Motor Pool53515600366

4005 Student Activities 239


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4005 Student Activities


2019-2020 Actual

339 500Bus - Southwestern53518500243 300Rental Vehicle53520300141

21,463 23,36224,66121,752

57,435 49,93050,45559,788

57,435 49,93050,45559,788

4005 Student Activities 240


COST CENTER: STUDENT ACTIVITIES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.50 26568

241


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4009 Student Government/ASG


2019-2020 Actual

-1,229 -2,000Vending Sales45015-2,000-910-1,229 -2,000-2,000-910

-1,229 -2,000-2,000-910

480 Other Management5111248025,042 26,568FT Specialist5152125,79425,79425,522 26,56825,79426,274

FTE: 0.50 0.50 0.50 0.50FTE:





10,449 11,654

325 483Promotional Materials & Service531084832703,237 4,831General Supplies531114,8313,450

2 48Postage & Shipping5311248187Awards & Trophies5312987

800 483Donations53130983213 Catering/Meals5313755

1,867 4,850Operational Travel532114,350586150 773Dues & Fees53331773

4009 Student Government/ASG 242


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4009 Student Government/ASG


2019-2020 Actual

12,270 14,029Contracted Services & Speakers5335714,02910,268433 725Leased Equipment53371725349

1,000 IMC Printing/Copies53509631,41211 800Motor Pool53515800

339 Bus - Southwestern53518470 500Rental Vehicle5352050054

21,116 27,60927,67216,447

57,087 54,17753,46654,374

55,859 52,17751,46653,464

4009 Student Government/ASG 243


COST CENTER: STUDENT GOVERNMENT/ASG - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.50 26568

244


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4011 Student Rec Center


2019-2020 Actual

-66,015 -70,000Facility Use45219-70,000-49,131-66,015 -70,000-70,000-49,131

-66,015 -70,000-70,000-49,131

37,843FT Supervisor/Confidential5111436,74130,6171,056 PT 20HR Classified51415

28,307 40,429PT 10HR Classified5141640,13327,6175,177 PT Casual/Temporary514172,746

79,203 46,184FT Specialist5152144,83950,962404 General Student Employment51633539

114,146 124,456121,713112,481

FTE: 2.91 2.77 3.12 3.12FTE:





65,057 68,402

5,396 8,750General Supplies531118,7506,4238,954 9,700Purchased Services533219,7007,425

4011 Student Rec Center 245


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4011 Student Rec Center


2019-2020 Actual

913 1,650Leased Equipment533711,65091315,263 20,10020,10014,762

194,467 144,556141,813195,644

128,452 74,55671,813146,513

4011 Student Rec Center 246


COST CENTER: STUDENT REC CENTER - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT






---------------------------------------------------------------------------------------------3.12 124456

247


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4015 Laker One Card


2019-2020 Actual

35,697 41,000General Supplies5311141,00031,57835,697 41,00041,00031,578

35,697 41,00041,00031,578

35,697 41,00041,00031,578

4015 Laker One Card 248


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4144 Swimming-men/women


2019-2020 Actual

250 300Other Management51112300250 300300

FTE: 0.00 0.00 FTE:


1 Unemployment Expense52113119 Employer PR Taxes521202361 83


5,804 6,000Uniforms531196,0006,00223,181 20,000Field Trip5321716,43220,810

6,000 15,000Facility/Equipment Rental5331710,0006,1836,050 5,000Purchased Services533215,0007,1343,407 3,500Dues & Fees533313,5002,753

472 IMC Printing/Copies535091934813 Motor Pool53515

19,695 Bus - Southwestern535187,03065,765 50,50041,95851,168

66,076 50,80041,95851,551

66,076 50,80041,95851,551

4144 Swimming-men/women 249


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4145 Wrestling-women


2019-2020 Actual

250 Other Management511123005,330 5,655PT Coaching513265,4905,4905,580 5,6555,4905,790

FTE: 0.13 0.13 0.13 0.13FTE:


1 EAP521071LT Disability Insurance5210812

6 Life Insurance5210919558 PERS Debt Service52111579346 PERS Retirement52112558


3,763 4,739


871 3,000Uniforms531193,0002,1587,596 14,000Field Trip5321711,8805,4842,900 Purchased Services533211,0001,350 4,000Dues & Fees533314,0001,1451,894 Motor Pool535151,1502,074 Bus - Southwestern535181,165

4145 Wrestling-women 250


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4145 Wrestling-women


2019-2020 Actual

Rental Vehicle535207818,350 22,00019,88012,180

27,694 27,65525,37022,709

27,694 27,65525,37022,709

4145 Wrestling-women 251


COST CENTER: WRESTLING-WOMEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

PT COACHING 0.13 5655

---------------------------------------------------------------------------------------------0.13 5655

252


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4146 Esports


2019-2020 Actual

PT Coaching513266,0356,035

FTE: 0.00 FTE:

PERS Debt Service52111603PERS Retirement52112582Unemployment Expense5211327Employer PR Taxes52120462

1,674

6,215General Supplies531116,2153,415465Awards & Trophies53129465427

3,000Dues & Fees533313,0002,5009,6809,6806,342

9,6809,68014,051

9,6809,68014,051

4146 Esports 253


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4147 Cheer-Dance


2019-2020 Actual

621 Uniforms5311911 IMC Printing/Copies53509

633

633

633

4147 Cheer-Dance 254


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4148 Golf-men/women


2019-2020 Actual

250 Other Management51112300250 300

FTE: 0.00 0.00 FTE:


Unemployment Expense52113119 Taxes521202360 83

672 1,000General Supplies531111,00056203 Postage & Shipping5311243152607 1,000Uniforms531191,0001,512

23,626 15,000Field Trip532177,80414,0331,250 Purchased Services53321

10,168 22,000Dues & Fees5333116,0007,951269 IMC Printing/Copies53509129285

16,761 Motor Pool535156,653265 Rental Vehicle53520108

53,822 39,00025,97630,750

54,131 39,00025,97631,133

54,131 39,00025,97631,133

4148 Golf-men/women 255


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4149 Wrestling-men


2019-2020 Actual

250 Other Management511123007,724 8,242FT Other Faculty512188,0005,2939,151 9,321FT Faculty Coaching512268,99611,663

17,126 17,56316,99617,256

FTE: 0.13 0.13 0.13 0.13FTE:





490 1,000General Supplies531117559509 Postage & Shipping531123214

2,901 3,000Uniforms531193,0002,829Awards & Trophies53129245

12,212 12,000Field Trip532179,6719,5051,600 Purchased Services533213,2001,510 2,500Dues & Fees533312,5001,770

IMC Printing/Copies5350993,650 Motor Pool535152,775

4149 Wrestling-men 256


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4149 Wrestling-men


2019-2020 Actual

284 Bus - Southwestern535181,16522,656 18,50016,20322,218

47,514 36,06333,19948,432

47,514 36,06333,19948,432

4149 Wrestling-men 257


COST CENTER: WRESTLING-MEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FT COACHING 0.13 9321

FT OTHER FACULTY 0.00 8242

---------------------------------------------------------------------------------------------0.13 17563

258


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4150 Cross County-men/women


2019-2020 Actual

250 Other Management511123001,129 7,851FT Other Faculty512187,6077,839 8,879FT Faculty Coaching512268,55415,3259,218 16,73016,16115,625

FTE: 0.13 0.13 0.13 0.13FTE:



922 PERS Debt Service521111,563572 PERS Retirement521121,506

41 Unemployment Expense5211352707 Taxes521201,197

4,653 7,007


759 800Uniforms5311980031380Awards & Trophies5312980

2,315 5,000Field Trip532174,4943,7771,465 2,000Dues & Fees533312,0001,525

IMC Printing/Copies5350925882,469 Motor Pool535152,370

4150 Cross County-men/women 259


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4150 Cross County-men/women


2019-2020 Actual

Rental Vehicle535204227,836 9,2308,7879,365

21,707 25,96024,94831,996

21,707 25,96024,94831,996

4150 Cross County-men/women 260


COST CENTER: CROSS COUNTY-MEN/WOMEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------0.13 16730

261


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4151 Basketball-men


2019-2020 Actual

250 Other Management511123007,331 FT Other Faculty512181,2278,687 FT Faculty Coaching5122614,893

16,268 16,420

FTE: 0.13 0.13 FTE:



1,583 PERS Debt Service521111,637981 PERS Retirement521121,579




Out of State Travel532195,0504,000 Purchased Services533214,3531,620 1,750Dues & Fees533311,7501,395

547 IMC Printing/Copies535096521,1088,665 Motor Pool535159,0061,457 Bus - Southwestern53518

4151 Basketball-men 262


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4151 Basketball-men


2019-2020 Actual

Rental Vehicle535202,00934,654 17,95017,21734,627

56,818 17,95017,21757,923

56,818 17,95017,21757,923

4151 Basketball-men 263


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4152 Basketball-women


2019-2020 Actual

250 Other Management51112300250 300

FTE: 0.00 0.00 FTE:




1,937 3,000Uniforms531193,0002,6004,733 11,000Field Trip5321710,4267,2916,796 Out of State Travel532198,2897,050 Purchased Services533214,9281,500 1,500Dues & Fees533311,5001,100

199 IMC Printing/Copies5350932426,924 Motor Pool5351512,0311,457 Bus - Southwestern53518

76 Rental Vehicle535202,06832,943 18,00017,50140,544

33,254 18,00017,50140,927

33,254 18,00017,50140,927

4152 Basketball-women 264


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4153 Soccer-men


2019-2020 Actual

125 Other Management511121255,624 5,967FT Faculty Coaching512265,7945,7935,749 5,9675,7945,918

FTE: 0.13 0.13 0.13 0.13FTE:





4,208 4,788



3,675 Purchased Services533214,364170 IMC Printing/Copies53509483

4,447 Motor Pool535156,072380 Bus - Southwestern535183,934

4153 Soccer-men 265


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4153 Soccer-men


2019-2020 Actual

258 Rental Vehicle5352023,371 16,15014,61046,334

33,328 22,11720,40457,040

33,328 22,11720,40457,040

4153 Soccer-men 266


COST CENTER: SOCCER-MEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.13 5967

267


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4154 Track-men/women


2019-2020 Actual

250 Other Management511123005,154 6,679FT Other Faculty512186,4281,0316,955 7,553FT Faculty Coaching512267,22812,585

12,359 14,23213,65613,915

FTE: 0.13 0.13 0.13 0.13FTE:


1 EAP521071LT Disability Insurance5210817

6 Life Insurance5210919678 PERS Debt Service521111,387478 PERS Retirement521121,337

50 Unemployment Expense5211348830 Taxes521201,039

4,391 6,225


3,618 3,750Uniforms531193,7501,458300Awards & Trophies53129300

10,254 15,000Field Trip5321711,296Purchased Services53321400

2,950 500Dues & Fees5333150049 IMC Printing/Copies5350928

2,936 Motor Pool53515386 Bus - Southwestern53518

4154 Track-men/women 268


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4154 Track-men/women


2019-2020 Actual

881 Rental Vehicle5352022,401 22,47018,7664,144

39,152 36,70232,42224,284

39,152 36,70232,42224,284

4154 Track-men/women 269


COST CENTER: TRACK-MEN/WOMEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------0.13 14232

270


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4155 Volleyball-women


2019-2020 Actual

150 Other Management511123004,330 PT Coaching513264,480 300

FTE: 0.00 0.00 FTE:

PERS Debt Service5211115PERS Retirement5211214


2,869 1,380General Supplies531111,407959Postage & Shipping53112455

885 2,800Uniforms531192,77310,411 10,000Field Trip532179,1355,054

Out of State Travel532194,6524,181 Purchased Services533215,3881,250 2,000Dues & Fees533312,0001,300

64 IMC Printing/Copies535092992107,138 Motor Pool535153,975

73 Rental Vehicle5352060226,871 16,18015,65922,146

31,716 16,18015,65922,499

31,716 16,18015,65922,499

4155 Volleyball-women 271


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4156 Soccer-women


2019-2020 Actual


FTE: 0.32 0.13 0.32 0.32FTE:



426 PERS Debt Service521111,111264 PERS Retirement521121,071


4,483 5,858

1,020 1,000General Supplies531111,0006593,142 3,500Uniforms531193,5003,5004,946 11,000Field Trip532179,2108,0543,224 Out of State Travel532194,2054,200 Purchased Services533214,532

50 IMC Printing/Copies53509104,156 Motor Pool535155,0801,137 Bus - Southwestern535181,871

4156 Soccer-women 272


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4156 Soccer-women


2019-2020 Actual

276 Rental Vehicle53520722,152 15,50013,71027,918

36,037 27,22425,09244,883

36,037 27,22425,09244,883

4156 Soccer-women 273


COST CENTER: SOCCER-WOMEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.32 11724

274


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4157 Baseball-men


2019-2020 Actual

250 Other Management511123005,563 6,288FT Other Faculty512186,0359337,141 7,111FT Faculty Coaching512266,78611,815

12,954 13,39912,82113,047

FTE: 0.13 0.13 0.13 0.13FTE:





5,118 5,937


2,016 3,500Uniforms531193,5003,548200Operational Travel53211200

10,533 16,000Field Trip5321714,30011,2626,605 Purchased Services53321775


Bus - Southwestern535184,659

4157 Baseball-men 275


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4157 Baseball-men


2019-2020 Actual

90 Rental Vehicle5352085728,583 25,10021,10325,476

46,655 38,49933,92444,461

46,655 38,49933,92444,461

4157 Baseball-men 276


COST CENTER: BASEBALL-MEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------0.13 13399

277


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4158 Softball-women


2019-2020 Actual


FTE: 0.19 0.19 0.19 0.19FTE:





7,796 7,481



Out of State Travel532194,9475,740 Purchased Services53321


998 Bus - Southwestern53518

4158 Softball-women 278


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4158 Softball-women


2019-2020 Actual

169 300Rental Vehicle535203001,52444,512 19,80017,79831,016

62,770 30,63428,31649,315

62,770 30,63428,31649,315

4158 Softball-women 279


COST CENTER: SOFTBALL-WOMEN - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.19 10834

280


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4159 Ath Supervision


2019-2020 Actual

-1,123 Expense Reimbursements45217-985-1,123 -985

-1,123 -985

960 Other Management5111296082,622 87,655Director5111785,10285,10136,926 FT Faculty512117,15859,893 80,262PT Coaching5132680,26252,04534,222 47,500PT Faculty Asst Coach5132747,50052,47839,961 44,284FT Classified5141142,55746,412

600 600Classified Other Pay5142160060033,367 45,897FT Specialist5152140,19146,528

288,551 306,198296,212291,283

FTE: 5.36 5.00 5.26 5.26FTE:





120,870 131,312


4159 Ath Supervision 281


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4159 Ath Supervision


2019-2020 Actual

421 Postage & Shipping531122104134,444 3,500Class & Lab Supplies531183,5001,601

719 2,000Equipment < $5,000531712,0001,3201,389 3,400Operational Travel532113,4001,1116,008 6,500Recruitment Travel532124,0003,258

250 Staff Development Travel532168,960 10,000Out of State Travel5321910,00012,871

98 500Meeting Expenses53319500196914 42,600Purchased Services5332142,600

14,530 21,000Dues & Fees5333121,00020,1712,233 IMC Printing/Copies535091,3043,384

73 37,618Motor Pool5351537,6181,20719,400Bus - Southwestern5351819,400

2,110 1,000Rental Vehicle535201,0001,1081,000Equipment Repair536101,000

54,805 160,803159,81757,888

464,225 467,001456,029480,483

463,102 467,001456,029479,498

4159 Ath Supervision 282


COST CENTER: ATH SUPERVISION - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


DIRECTOR/COACH 1.00 87655

FT FACULTY 0.00 0


PT ASST. COACH 0.84 47500


---------------------------------------------------------------------------------------------5.26 305598

283


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4161 Athletics Playoffs


2019-2020 Actual

General Supplies531118,410100,930 75,000Field Trip5321775,00090,420

Purchased Services533216952,246 Dues & Fees533313,2172,655 Motor Pool53515

824 Bus - Southwestern535187,0741,487 Rental Vehicle535204,695

108,142 75,00075,000114,509

108,142 75,00075,000114,509

108,142 75,00075,000114,50929

-5,663,500 -6,601,729-6,425,837-6,332,995

4161 Athletics Playoffs 284


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 1603 Curry Co. Store


2019-2020 Actual

CURRY

-3,492 New Books Sales45001-1,752 Used Books Sales45002-1,845 Supplies Sales45003

-532 Food Sales450041,238 Discount Sales45005

558 Sales Refunds45006-920 Gift Sales45008-266 Miscellaneous45290

-7,010

-7,010

4,270 Maintenance Contracts53352-33 Materials for Resale53410521 Food for Resale53411

1,000 New Books for Resale53441-1,013 Used Books for Resale534464,745

4,745

-2,265

1603 Curry Co. StoreCURRY 285


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

63,244 64,900FT Faculty5121162,40062,03960,833 PT Faculty5131133,20347,47310,692 20,000PT Summer Faculty5131420,0009,227

134,769 84,900115,603118,739

FTE: 2.34 3.01 1.35 1.36FTE:





44,132 48,045

625 453General Supplies53111753922,672 2,995Class & Lab Supplies531182,9951,711

226 416Operational Travel53211416150108Field Trip53217108

55Facility/Equipment Rental53317553,523 4,0274,3271,953

182,424 88,927119,930168,737

182,424 88,927119,930168,737

1701 Misc InstructionCURRY 286


COST CENTER: MISC INSTRUCTION - CURRY CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.36 84900

287


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

37,656 PT Faculty513115,0905,852 PT Summer Faculty51314

43,508 5,090

FTE: 0.81 0.09 FTE:


3,440 Employer PR Taxes521203964,036 403

137 483General Supplies53111483357 850Operational Travel5321185038

2,216 2,000Facility/Equipment Rental533172,0002,710 3,3333,33338

50,255 3,3333,3335,530

50,255 3,3333,3335,530

1809 Community EducationCURRY 288


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY


51,278 FT Supervisor/Confidental5111456,87894,218 45,08943,775101,133

FTE: 1.50 1.50 0.50 0.50FTE:





52,345 57,621

419 1,005General Supplies531111,005301205 308Operational Travel53211308623 1,3131,313301

147,186 46,40245,088159,055

147,186 46,40245,088159,055

2101 Instructional SupervisionCURRY 289


COST CENTER: INSTRUCTIONAL SUPERVISION - CURRY CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


SUPR/CONF FT 0.00 0

---------------------------------------------------------------------------------------------0.50 45089

290


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY


800Classified Overtime5141280031,489 32,660PT 20HR Classified5141531,40231,963

1,743 2,400PT Casual/Temporary514172,400600 600Classified Other Pay51421600600

200MASSC Temporary51517200158,078 130,478126,093124,503

FTE: 3.84 2.78 2.88 2.88FTE:





11,984 Employer PR Taxes521209,20684,668 72,122

620 1,208General Supplies531111,2081,481871 1,594Operational Travel532111,594364478 686Student Support5335468628

2401 Student Services AdminCURRY 291


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

3,912 3,778Leased Equipment533712,7783,1835,880 7,2666,2665,056

248,626 137,744132,359201,681

248,626 137,744132,359201,681

2401 Student Services AdminCURRY 292


COST CENTER: STUDENT SERVICES ADMIN - CURRY CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT





---------------------------------------------------------------------------------------------2.88 128878

293


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY


42,940 45,08943,77544,255

FTE: 0.50 0.50 0.50 0.50FTE:


5 EAP521075136 LT Disability Insurance52108139

74 Life Insurance52109712,149 PERS Debt Service521114,4251,332 PERS Retirement521124,266


19,045 21,308

331 638General Supplies531113384742,990 4,038Postage & Shipping531124,0382,670

845 1,070Printing Supplies531142,0709481,932 1,449Credit Card Fees531251,4491,516

56 Bank Service Charges53126553 3Gasoline/Fuel/Propane531513

3,268 3,400Operational Travel532113,4007563,120 5,797Outside Printing Services533126,1026,1922,721 4,831Advertising533164,8314,4758,244 2,290Facility/Equipment Rental533171,9857,853

725Meeting Expenses5331972537181 1,549Purchased Services533211,549405

437 497Dues & Fees533314976201,236 755Insurance53370755686

3209 Gen to College SupportCURRY 294


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

834 1,500Motor Pool535151,5001,23826,649 28,54229,24228,205

88,634 73,63173,01793,768

88,634 73,63173,01793,768

3209 Gen to College SupportCURRY 295


COST CENTER: GEN TO COLLEGE SUPPORT - CURRY CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.50 45089

296


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

31,171 35,464FT Classified5141134,09234,70014,728 16,036PT 10HR Classified5141615,79915,301

630 PT Casual/Temporary5141732315 Substitute514181,525200 Classified Other Pay51421

47,044 51,50049,89151,557

FTE: 1.51 1.53 1.48 1.48FTE:


18 EAP521071872 LT Disability Insurance52108109

121 Life Insurance52109143Workers Compensation521108



18,026 30,603


242Software < $5,00053113242210 242Computer Supplies53117242134

3,577 4,492Gas/Fuel/Propane531514,4922,4911,837 242Equipment < $5,00053171242

187Operational Travel53211187102193Facility Rental/Equipment53317193

3,607 13,976Purchased Services5332113,97613,887483Dues & Fees53331483242

3301 Plant OperationsCURRY 297


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

CURRY

28,442 33,335Electricity5333535,31333,1864,000 4,540Water/Sewer533364,8103,1032,333 1,874Sanitation, Garbage533371,8742,234

14,850 16,232Maintenance Contracts5335216,23211,6831,456 1,449Equipment Repair536101,449195

409 483Vehicle Repair5362048310,258 5,048Minor Building Repair536305,0482,84076,718 89,88192,12977,388

141,789 141,381142,020159,548

141,789 141,381142,020159,54898

695,465 264,718260,947627,679

3301 Plant OperationsCURRY 298


COST CENTER: PLANT OPERATIONS - CURRY CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


PT 10HR CLASSIFIED 0.48 16036

---------------------------------------------------------------------------------------------1.48 51500

299


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

10 General Fund

0000 General Operations

333,000Transfer to Special Projects59025180,00040,000250,000Transfer to Reserve Fund59029

1,221,522 1,419,468Transfer to Debt Service Fund590411,344,9441,955,887103,047 101,688Transfer to Internal Service Fund59053178,869129,689

1,324,569 2,104,1561,703,8132,125,576

1,324,569 2,104,1561,703,8132,125,576

1,324,569 2,104,1561,703,8132,125,576

1911 Small Business Development Center

40,000 40,000Transfer to Special Projects5902540,00040,000 40,00040,000

40,000 40,00040,000

40,000 40,00040,000

2102 Library

2,000 Transfer to Special Projects590252,0002,000 2,000

2,000 2,000

2,000 2,000

Debt Service/Transfers - Nondepartmental10 General Fund

300


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

10 General Fund

3301 Plant Operations

381,000 381,000Transfer to Plant Fund59036381,000381,000254,855Transfer to Debt Service59041160,024

381,000 635,855381,000541,024

381,000 635,855381,000541,024

381,000 635,855381,000541,024

3601 Operating Loan

35,000Interest Expense6000129,7003,500,000Principal Payment600023,770,000

4,700 Debt Service Admin600035,3004,5004,700 3,535,0003,805,0004,500

4,700 3,535,0003,805,0004,500

4,700 3,535,0003,805,0004,500

4009 Student Government/ASG

2,000 2,000Transfer to Trust and Agency590642,0002,0002,000 2,0002,0002,000

2,000 2,0002,0002,000

2,000 2,0002,0002,000


301


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

10 General Fund

4011 Student Rec Center

18,180 20,000Transfer to Debt Service Fund5904111,11718,18018,180 20,00011,11718,180

18,180 20,00011,11718,180

18,180 20,00011,11718,18000

1,772,449 6,337,0115,944,9302,691,280


302

FINANCIAL AID FUND The Financial Aid Fund is used to account for funds restricted to student financial aid. In addition to the Federal Title IV grants, the revenues include state grants and required matching funds. Expenditures are restricted to student aid in the form of grants, loans and student work study wages.

303

304

Southwestern Oregon Community College District Financial Aid Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-1,093,110 -1,490,00041 State Revenues-1,460,000-1,158,518-5,855,922 -6,944,00042 Federal Revenues-8,244,000-5,887,803

-212,282 -300,00045 Other Revenues-300,000-154,156-18,329 48 Transfer From Other Funds-3,941

-7,179,643 -8,734,000-10,004,000-7,204,418

REQUIREMENTS:60,286 94,00051 Personnel Services94,00087,516

7,101,028 8,640,00055 Other Expenses9,910,0007,112,96118,329 59 Transfers3,941

7,179,643 8,734,00010,004,0007,204,418

305


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4302 Fed PELL Grant


2019-2020 Actual

-4,110 Administrative Allowance42150-3,970-2,775,727 -3,200,000Federal Financial Aid42330-3,800,000-2,882,263-2,779,837 -3,200,000-3,800,000-2,886,233

-2,779,837 -3,200,000-3,800,000-2,886,233

2,775,727 3,200,000Student Aid551113,800,0002,882,2634,110 Administrative Expense559033,970

2,779,837 3,200,0003,800,0002,886,233

2,779,837 3,200,0003,800,0002,886,233

4302 Fed PELL Grant 306


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4304 Fed SEOG Grant


2019-2020 Actual

-73,934 -100,000Federal Financial Aid42330-100,000-73,934-73,934 -100,000-100,000-73,934

-18,329 Transfer from Financial Aid48023-3,941-18,329 -3,941

-92,263 -100,000-100,000-77,875

92,263 100,000Student Aid55111100,00077,87592,263 100,000100,00077,875

92,263 100,000100,00077,875

4304 Fed SEOG Grant 307


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4333 Federal Work Study


2019-2020 Actual

-5,308 Administrative Allowance42150-481-63,562 -94,000Federal Financial Aid42330-94,000-71,559-68,870 -94,000-94,000-72,040

-68,870 -94,000-94,000-72,040

94,000***Federal Work Study***5160094,0001,754 Fine Arts516013,801

137 ESPS516051,4304,594 Fire Science516063,141

439 Institutional Research51607Environmental Services51610259

1,869 STEPS/JOBS Program516221,8084,869 Fitness Center5163312,870

714 Welding Lab516465503,203 OCCI516593,533

Library5166211,6772,305 Media Services516634355,201 IMC516642,321

Curry County51665869252 Admissions51668557

3,712 Guidence & Counseling516692,3791,390 Admissions516719741,921 Presidents Office516752,327

Business Services516761,6291,315 Personnel516773,347 Information Technology516788,605

281 Ed Talent Search516792,4942,758 Gen to College Support51680

567 Plant Operations51681

4333 Federal Work Study 308


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4333 Federal Work Study


2019-2020 Actual

Grounds Maintenance516832,2003,162 Bookstore516883,1551,444 Upward Bound51698

Foundation5169960245,233 94,00094,00067,618

FTE: 2.07 2.83 3.92 3.77FTE:

5,308 Administrative Expense559034815,308 481

50,541 94,00094,00068,099

-18,329 -3,941

4333 Federal Work Study 309


COST CENTER: FEDERAL WORK STUDY - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

FEDERAL WORK STUDY 3.77 94000

---------------------------------------------------------------------------------------------3.77 94000

310


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4334 FWS - Community Service


2019-2020 Actual

-9,869 Federal Financial Aid42330-9,538-9,869 -9,538

-9,869 -9,538

1,440 ABE516233,658Dev Ed/ABE Clerical516245,880

8,429 Library516629,869 9,538

FTE: 0.45 0.40 FTE:

9,869 9,538

4334 FWS - Community Service 311


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4335 FWS - America Reads


2019-2020 Actual

-5,185 Federal Financial Aid42330-10,360-5,185 -10,360

-5,185 -10,360

5,185 Child Care Center5169410,3605,185 10,360

FTE: 0.24 0.43 FTE:

5,185 10,360

4335 FWS - America Reads 312


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4501 State Opportunity Grant


2019-2020 Actual

-673,469 -825,000State Student Financial Aid41310-825,000-685,350-673,469 -825,000-825,000-685,350

-673,469 -825,000-825,000-685,350

673,469 825,000Student Aid55111825,000685,350673,469 825,000825,000685,350

673,469 825,000825,000685,350

4501 State Opportunity Grant 313


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4601 OS Assist Comm/PA


2019-2020 Actual


-68,867 -130,000-100,000-114,265

68,867 130,000Student Aid55111100,000114,26568,867 130,000100,000114,265

68,867 130,000100,000114,265

4601 OS Assist Comm/PA 314


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4602 Oregon Promise


2019-2020 Actual


-335,027 -500,000-500,000-350,903

335,027 500,000Student Aid55111500,000350,903335,027 500,000500,000350,903

335,027 500,000500,000350,903

4602 Oregon Promise 315


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4701 Federal Stafford Loans


2019-2020 Actual

-2,641,764 -3,200,000Federal Financial Aid42330-3,800,000-2,620,949-2,641,764 -3,200,000-3,800,000-2,620,949

-29 Checking Interest45110-26-29 -26

-2,641,793 -3,200,000-3,800,000-2,620,975

2,641,764 3,200,000Student Aid551113,800,0002,620,94929 Miscellaneous Disbursement5589826

2,641,793 3,200,0003,800,0002,620,975

2,641,793 3,200,0003,800,0002,620,975

4701 Federal Stafford Loans 316


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4711 Federal Plus Loans


2019-2020 Actual

-276,464 -350,000Federal Financial Aid42330-450,000-214,749-276,464 -350,000-450,000-214,749

-276,464 -350,000-450,000-214,749

276,464 350,000Student Aid55111450,000214,749276,464 350,000450,000214,749

276,464 350,000450,000214,749

4711 Federal Plus Loans 317


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4722 Alaska Loans


2019-2020 Actual

-25,000 -25,000Private Loan/Grant45317-25,000-12,500-25,000 -25,000-25,000-12,500

-25,000 -25,000-25,000-12,500

25,000 25,000Student Aid5511125,00012,50025,000 25,00025,00012,500

25,000 25,00025,00012,500

4722 Alaska Loans 318


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4733 Alternative Loans


2019-2020 Actual

-187,253 -275,000Private Loan/Grant45317-275,000-141,630-187,253 -275,000-275,000-141,630

-187,253 -275,000-275,000-141,630

187,253 275,000Student Aid55111275,000141,630187,253 275,000275,000141,630

187,253 275,000275,000141,630

4733 Alternative Loans 319


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 4801 Outside Agency EFT Scholarship


2019-2020 Actual


-15,747 -35,000-35,000-8,000

15,747 35,000Student Aid5511135,0008,00015,747 35,00035,0008,000

15,747 35,00035,0008,000

-18,329 -3,941

4801 Outside Agency EFT Scholarsh 320


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

23 Financial Aid Fund

4333 Federal Work Study

18,329 Transfer to Financial Aid Fund590233,94118,329 3,941

18,329 3,941

18,329 3,9419

18,329 3,941

Debt Service/Transfers - Nondepartmental23 Financial Aid Fund

321

322

SPECIAL PROJECTS FUND The Special Projects Fund is used to account for proceeds of specific revenue sources that are legally restricted to specific purposes other than direct student financial aid. Grants, projects and other contracts for designated purposes are the primary revenue sources. Expenditures are restricted to those items designated for in the agreement by each grant, project or contract.

323

324

Southwestern Oregon Community College District Special Project Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-1,406,786 -1,311,72731 Fund Balance-1,533,253-1,739,532

-775,720 -593,26641 State Revenues-659,335-521,145-2,098,054 -6,897,71342 Federal Revenues-4,560,932-3,324,217

-264,692 -373,00044 Tuition And Fee Revenues-505,800-256,600-1,190,466 -1,187,58645 Other Revenues-1,384,236-1,132,045

-52,586 -373,00048 Transfer From Other Funds-334,000-40,000-5,788,305 -10,736,292-8,977,556-7,013,538


953,236 1,495,68552 Payroll Costs/Benefits1,214,7211,172,2221,045,924 3,365,33753 Materials And Services2,602,6521,005,226

47,918 1,845,31555 Other Expenses1,566,402610,65762,678 711,20057 Equipment598,45055,114

25,00058 Site/Facilities25,000131,097 251,00059 Transfers402,60983,130

1,699,026 400,00059 Unappropriated Fund Balance400,0001,892,8195,788,305 10,736,2928,977,5567,013,538

325

Southwestern Oregon Community College Special Projects Fund - 25 Grants, Contracts, & Special Projects List

Program BudgetAdult Basic Education - Comprehensive (FTE 1.02) 82,645Adult Basic Education - Accountability (FTE 0.75) 63,955

subtotal Adult Basic Education 146,600

Special Projects Administration (FTE 0.77) 822,000

Misc. Revenue & Expense (FTE 4.38) 1,405,072

Business Development Center - Gen. Fund Support (FTE 0.30) 40,000Business Development Center - State Support (FTE 0.21) 72,000Business Development Center - Program Income 3,064Business Development Center - TFFF 5,382Business Development Center - SBA grant (FTE 0.99) 73,000

subtotal Business Development Center 193,446

Resource & Referral - Network CCD (OCC) (FTE 3.42) 500,570 Resource & Referral - Baby Promise (FTE 2.30) 1,385,375

subtotal Resource & Referral 1,885,945

Library Equipment Reserve 6,554

Childcare Workforce - ORCCA (FTE 0.36) 25,963 Childcare Workforce - Shared Services (FTE 0.10) 144,706 Childcare Workforce - SOELPDC 40,000Childcare Workforce - Program Income 19,449Childcare Workforce - Oregon Community Foundation (FTE 1.44) 13,000

Subtotal - Childcare Workforce 243,118

Cares Act - CRSSA 1,793,635Cares Act - Student Aid 540,845Cares Act - SIP 97,673

Subtotal - Cares Act 2,432,153

326


Program BudgetCurry - Community Ed (FTE 0.41) 31,500Curry - Facility Rental & Support 3,825Curry - Lease 433,324

subtotal - Curry 468,649

Pathways to Opportunity (FTE 2.00) 150,000Strong Start Implementation 9,975GEER Distance Learning 11,384Veterans (FTE 0.25) 39,401College Goal 3,600Veterans Instructional Administration 1,900Career Pathways (FTE 1.11) 47,830New Beginnings for Tribal Students (FTE 0.26) 37,650PAC Operating 27,300Facility Use 7,000Arts & Lectures 18,621EMT Exams 3,500CTE Development 42,000ITS Development 42,000Foundation Reimbursable Expenses (FTE 0.50) 55,000College Now (FTE 0.11) 10,000

Talent Search (FTE 4.22) 400,355Student Support Services (FTE 4.26) 402,137Talent Search II (FTE 3.05) 321,931Upward Bound (FTE 4.28) 365,922Upward Bound Program Income 5,000Talent Search/Upward Bound Local Grants 3,500

subtotal Trio 1,498,845

327


Program BudgetDept of Corrections (FTE 1.00) 126,000Fitness for Recovery 4,706Carl Perkins Professional/Technical Education 98,775VOCA/SAFE 71,510STEP - SNAP 50/50 (FTE 1.84) 340,752DHS - Jobs Plus (FTE 1.55) 142,072

Extended Learning (FTE 0.34) 37,000Mobile Welding Lab 20,000International Students (FTE 1.0) 192,933Korean ESL program (FTE 0.20) 54,000

Total 10,697,291

328

RESERVE FUND The Reserve Fund is used to account for resources set aside to provide additional protection for the college in case of uninsured and/or unanticipated losses. Some of the funds reserved are for building and/or equipment replacement, or kitchen equipment replacement. The primary revenue sources are earning on investments, insurance settlements, and reallocations from other funds. All Reserve Fund accounts have a Board resolution to define the purpose of the monies held in that account.

329

330

Southwestern Oregon Community College District Reserve Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-659,509 31 Fund Balance-867,290

-34,395 -26,00045 Other Revenues-26,000-62,532-179,975 -421,70648 Transfer From Other Funds-183,776-99,212

-840,02049 Fund Balance-820,320-873,879 -1,287,726-1,030,096-1,029,033

REQUIREMENTS:10,00051 Personnel Services10,000

5,00052 Payroll Costs/Benefits5,0006,589 578,36653 Materials And Services547,736105,389

444,36057 Equipment445,0006,200250,00059 Transfers22,36099,212

867,290 59 Unappropriated Fund Balance818,233873,879 1,287,7261,030,0961,029,033

331


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8601 Gen Insurance


2019-2020 Actual

-412,495 Unreserved - Undesignated31020-443,099-412,495 -443,099

-412,495 -443,099

-4,000Expense Reimbursements45217-4,000-2,758 -20,000Insurance Proceeds45221-20,000

-27,846 Miscellaneous45290-47,153-30,604 -24,000-24,000-47,153

-525,000Beginning Fund Balance (Budge49990-490,000-525,000-490,000

-30,604 -549,000-514,000-47,153

10,000***Personal Services***5100010,00010,00010,000

FTE: 0.42 0.40FTE:

5,000PR Costs/Fringe521905,0005,0005,000

266,640Equipment < $5,00053171261,640266,640261,640

8601 Gen Insurance 332


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8601 Gen Insurance


2019-2020 Actual

272,360***Capital Expenses >$5,000***57000215,000272,360215,000

554,000491,640

-443,099 5,000-22,360-490,252

8601 Gen Insurance 333


COST CENTER: GEN INSURANCE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

PERSONNEL SERVICES 0.40 10000

---------------------------------------------------------------------------------------------0.40 10000

334


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8602 Athletic Reserve


2019-2020 Actual


-11,187 -4,597

Miscellaneous45290-10,000-10,000


-9,700-10,000-10,000

6,589 9,700Insurance5337010,0003,9506,589 9,70010,0003,950

6,589 9,70010,0003,950

-4,597 -10,647

8602 Athletic Reserve 335


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8603 General Purpose


2019-2020 Actual

-250,000Transfer from General Fund48010-250,000

-250,000

-250,000

8603 General Purpose 336


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8801 Fitness Center


2019-2020 Actual

-323 Unreserved - Undesignated31020-323-323 -323

-323 -323

-320Beginning Fund Balance (Budge49990-320-320-320

-320-320

320Equipment < $5,00053171320320320

320320

-323 -323

8801 Fitness Center 337


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8803 Vending Reserve


2019-2020 Actual


-94,265 -98,057

-3,792 Vending Sales45015-1,625-3,792 -1,625

-3,792 -1,625

-98,057 -99,682

8803 Vending Reserve 338


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8805 Student Housing Reserve


2019-2020 Actual

-108,565 -180,000Unreserved - Undesignated31020-180,000-275,866-108,565 -180,000-180,000-275,866

-108,565 -180,000-180,000-275,866

Miscellaneous45290-3,115-3,115

-167,301 -57,706Transfer from Enterprise Fund48057-64,776-167,301 -57,706-64,776

-167,301 -57,706-64,776-3,115

61,329Equipment < $5,0005317161,32987,759176,377Purchased Services53321148,447

Facilities5335810,080237,706209,77697,839

Equipment > $5,0005701035,00035,000

237,706244,77697,839

-275,866 -181,142

8805 Student Housing Reserve 339


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8806 OCCI Reserve


2019-2020 Actual

-69,000Transfer from Enterprise Fund48057-69,000-69,000-69,000

-69,000-69,000

19,000Purchased Services5332119,00019,00019,000

50,000***Capital Expenses >$5,000***5700050,00050,00050,000

69,00069,000

8806 OCCI Reserve 340


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8808 Dining Services


2019-2020 Actual

-32,674 -125,000Unreserved - Undesignated31020-140,000-45,348-32,674 -125,000-140,000-45,348

-32,674 -125,000-140,000-45,348

-2,000Vending Sales45015-2,000-639-2,000-2,000-639

Transfer from Reserve Fund48029-99,212-12,674 -5,000Transfer from Enterprise Fund48057-10,000-12,674 -5,000-10,000-99,212

-12,674 -7,000-12,000-99,851

25,000Purchased Services5332127,0003,60025,00027,0003,600

102,000Equipment > $5,00057010125,0006,200102,000125,0006,200

127,000152,0009,800

-45,348 -5,000-135,399

8808 Dining Services 341


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8809 Neighborhood Facility Reserve


2019-2020 Actual

-40,000Transfer from Enterprise Fund48057-40,000-40,000-40,000

-40,000-40,000

20,000Purchased Services5332120,00020,00020,000

20,000Equipment >$5,0005701020,00020,00020,000

40,00040,000

-867,290 -250,000-22,360-917,445

8809 Neighborhood Facility Reserve 342


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

29 Reserve Fund

8603 General Purpose

250,000Transfer to General Fund59010250,000

250,000

250,000

8803 Vending Reserve

Transfer to Reserve Fund5902999,21299,212

99,212

99,2122

250,00099,212

Debt Service/Transfers - Nondepartmental29 Reserve Fund

343

344

PLANT FUND Plant Fund budget is used to account for financial resources that are used for acquisition or construction of major capital facilities, the purchase of major equipment, or major remodeling. All resources for capital projects are receipted or transferred into the Plant Fund. Earnings on investments, reallocations from other funds and lease proceeds are the primary revenue sources. If the college sold bonds, the Plant fund would be used to account for the proceeds of those bonds and the construction related costs, remodeling and/or equipment purchases designated for in the bond issue. The Plant fund has separate units where it accounts for each project, and all capital project expenditures for the college are recorded in the Plant Fund.

345

346

Southwestern Oregon Community College District Plant Fund SummaryFiscal Year 2021 - 2022

2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-3,731,710 -239,17131 Fund Balance-989,171-17,359,311-2,462,430 41 State Revenues-6,034,558

-5,600,00042 Federal Revenues-2,303,915-21,850,699 45 Other Revenues-5,725,000-6,971,316

-1,185,876 45 Loan Proceeds-463,334 -381,00048 Transfer From Other Funds-381,000-381,000

-29,694,049 -6,220,171-7,095,171-33,050,101

REQUIREMENTS:782,522 636,35253 Materials And Services49,000800,653

8,049,600 55 Other Expenses784,95657 Equipment130,000133,402

3,399,617 4,548,86358 Site/Facilities6,666,17124,115,90282,334 250,00059 Transfers250,0001,185,876

17,379,976 59 Unappropriated Fund Balance6,814,26829,694,049 6,220,1717,095,17133,050,101

347

FISCAL YEAR 2021-2022

Project Project Estimated Agency orNumber Project Name Type Project Location Project Cost Contracted Work

1 Door Access Controls Upgrades ExteriorInterior

Equipment

Coos Bay, OR $75,000 Contract Work, In-House Labor

2 Wayfinding Signage Upgrade Exterior Coos Bay, OR $100,000 Contract Work, In-House Labor

3 Coaledo & Sumner Hall Remodel ExteriorInterior

Equipment

Coos Bay, OR $5,600,000 Contract Work

4 Newmark Building Painting Exterior Coos Bay, OR $50,000 Contract Work, In-House Labor

5

6

Total $5,825,000ORS 289.023 generally states that not less than 30 days prior to adoption of its budget for the subsequent budget period, each public agency shall prepare and file with the Commissionerof the Bureau of Labor and Industries a list of every public improvement known to that agency that the agency plans to fund in the budget period. If the agency decides to use its own equipmentand personnel for construction projects estimated to cost more than $50,000, the agency shall show that the decision conforms to the policy of the State of Oregon that public agenciesshall make every effort to construct public improvements at the least cost to the public agency, and the public agency shall cause to be kept and preserved a full, true and accurateaccount of the costs of performing the work including all engineering and administrative expenses and a reasonable estimate of the cost, including investment cost, of the equipment used.NOTE: This Improvement Summary together with the project estimate and least cost determination constitutes a public record available in the usual manner for public reviewor copying. Mail a copy of this public improvement summary to: Wage and Hour Division, 800 NE Oregon St., #32, Portland, Oregon 97232.

SOUTHWESTERN OREGON COMMUNITY COLLEGEPLANNED PUBLIC IMPROVEMENT SUMMARY

348

Southwestern Oregon Community CollegeThree Year Facilities Maintenance Plan and Remodeling Projects2021-2024

Priority Project Description In-House or Contract Add to Useful Life Estimate

2021-20221 ADA/Safety Compliance as needed Contract/In-House No 5,000 1 Master Rekeying Door Lock Upgrades Contract/In-House Yes 30,000 1 Sunset Hall HVAC Replacement Contract Yes 15,000 1 Fairview Plumbing Infrastructure Contract Yes 19,000 2 HVAC Upgrades DDC Controls - Eden Hall Contract Yes 25,000 2 Flooring - Sitkum Hall Contract No 37,000

Total 131,000

349

Priority Project Description In-House or Contract Estimate

2022-20231 ADA Compliance as needed Contract/In-House No 5,000 1 Safety Issues as needed Contract/In-House No 5,000 1 Prosper Hall and Rec Center: Seal Gym Floors and Classroom Floors Contract No 4,000 2 Flooring - Miscellaneous Contract No 25,000 1 Master Rekeying Door Lock Upgrades Contract/In-House Yes 40,000 2 Lampa Hall Windows Contract Yes 20,000 2 HVAC Upgrades DDC Controls Contract Yes 32,000

Total 131,000 Priority Project Description In-House or Contract Estimate

2023-20241 ADA Compliance as needed Contract/In-House No 5,000 1 Safety Issues as needed Contract/In-House No 5,000 1 Prosper Hall and Rec Center: Seal Gym Floors and Classroom Floors Contract No 4,000 2 Parking Lot/Pedestrian Improvements Contract/In-House Yes 27,000 1 Roof Alterations/Walkway Cover - Sumner, Sunset, Eden, Lampa, Fairview Contract/In-House Yes 45,000 2 Flooring - Miscellaneous Contract/In-House Yes 45,000

Total 131,000

350

DEBT SERVICE FUND The Debt Service Fund is used to account for resources restricted for the payment of long term debt. Resources are either restricted revenues, or reallocations of tuition and fees from other funds. Expenditures are limited to long term debt principal and interest payments.

351

352

Southwestern Oregon Community College District Debt Service Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual


-1,199,745 -1,398,00141 State Revenues-1,332,881-1,254,653-17,551 45 Other Revenues-355,275-220,465

-1,239,702 -1,912,57448 Transfer From Other Funds-1,921,648-3,470,704-2,462,244 -3,310,575-3,609,804-5,010,165

REQUIREMENTS:59 Transfers15,911

64,344 35,28159 Unappropriated Fund Balance267,2352,397,900 3,275,29460 Debt Service3,609,8044,727,0202,462,244 3,310,5753,609,8045,010,165

353

354

Southwestern Oregon Community College Summary of Debt Service Payments

For the 2021-2022 Budget

Original FY21-22 FinalPrincipal Amt. Beginning Total Interest Principal Ending Payment

Fund Lender Date Description Issued Balance Payment Payment Payment Balance Date

57 x Wells Fargo NW, National Assn 8/1/2013 Student Housing Phase I 1,686,996 258,212 126,598 12,048 114,550 143,662 6/1/202557 x Wells Fargo NW, National Assn 8/1/2013 Student Housing Phase III 1,424,530 247,544 108,623 9,873 98,750 148,794 6/1/202557 x U.S. Bank Trust, National Assn 3/3/2017 Student Housing Phase II 509,078 349,867 69,603 13,995 55,608 294,259 5/1/202657 x U.S. Bank Trust, National Assn 3/3/2017 Student Housing Phase IV 1,643,122 1,129,246 224,653 45,170 179,483 949,763 5/1/202657 x U.S. Bank Trust, National Assn 12/13/2016 Student Housing Phase IV 1,231,078 1,231,078 49,259 49,259 0 1,231,078 5/1/203157 x U.S. Bank Trust, National Assn 12/13/2016 Student Housing Phase IV-A 265,649 265,649 10,635 10,635 0 265,649 5/1/2031

589,371 140,980 448,39157 x U.S. Bank Trust, National Assn 12/13/2016 Empire Lakes Comm Building 1,992,367 199,237 7,967 7,967 0 199,237 5/1/2031

57 x Wells Fargo NW, National Assn 8/1/2013 Culinary Facility 613,984 107,474 50,784 3,384 47,400 60,074 6/1/202557 x U.S. Bank Trust, National Assn 3/32017 Culinary Facility 1,904,967 1,309,200 260,452 52,368 208,084 1,101,116 5/1/2026

311,236 55,752 255,484 Subtotal - Enterprise Fund 11,271,771 5,097,507 908,574 204,699 703,875 4,393,632

41 x Raymond Leasing Corporation 4/15/2018 3 Maintenance Carts 40,675 17,185 9,655 996 8,659 8,526 5/4/202341 x Ford Credit 4/1/2018 1- 2018 Ford 15 Pass. Wagon 40,320 5,473 5,663 190 5,473 0 41 x Ford Credit 11/1/2019 1- 2019 Ford 15 Pass. Wagon 43,461 19,972 10,838 1,180 9,658 10,314 5/1/202341 x Ford Credit 11/1/2019 1- 2019 Ford 15 Pass. Wagon 43,461 19,972 10,838 1,180 9,658 10,314 5/1/202341 x U.S. Bank Trust, National Assn 5/1/2019 Deferred Maintenance 1,815,000 1,680,000 130,850 65,850 65,000 1,615,000 5/1/203941 x U.S. Bank Trust, National Assn 3/3/2017 Performing Arts Center 88,743 60,989 12,134 2,440 9,694 51,295 5/1/202641 x Wells Fargo NW, National Assn 8/1/2013 Performing Arts Center 777,016 124,540 57,592 2,292 55,300 69,240 6/1/2025

Subtotal - 41-8901 3,174,760 1,982,124 279,450 75,100 204,350 1,777,774

41 x U.S. Bank Trust, National Assn 12/27/2018 Energy Savings 9,445,000 9,445,000 403,275 403,275 0 9,445,000 5/1/204341 x U.S. Bank Trust, National Assn 5/1/2019 Energy Savings 2019A 1,185,000 840,000 34,050 34,050 0 840,000 5/1/2044

Subtotal - 41-8908 10,630,000 10,285,000 437,325 437,325 0 10,285,000

41 x U.S. Bank Trust, National Assn 5/1/2019 H&S Building - 41-8909 4,530,000 4,195,000 329,450 164,450 165,000 4,030,000 5/1/2039

41 x U.S. Bank Trust, National Assn 12/13/2016 Curry Campus 41-8903 5,768,617 5,768,617 230,738 230,738 0 5,768,617 5/1/2031

41 x Wells Fargo NW, National Assn 8/1/2013 Student Rec Center 1,068,164 212,230 85,453 6,453 79,000 133,230 6/1/202541 x U.S. Bank Trust, National Assn 3/3/2017 Student Rec Center 3,314,159 2,277,677 453,123 91,108 362,015 1,915,662 5/1/202641 x U.S. Bank Trust, National Assn 12/13/2016 Student Rec Center 1,195,420 1,195,420 47,804 47,804 0 1,195,420 5/1/2031

Subtotal - 41-8904 5,577,743 3,685,327 586,380 145,365 441,015 3,244,312

41 x U.S. Bank Trust, National Assn 3/3/2017 Dryvit Repairs 41-8905 229,931 158,021 31,437 6,321 25,116 132,905 5/1/2026

41 x Wells Fargo NW, National Assn 2/24/2004 PERS UAL 41-8906 13,075,000 8,405,000 1,398,001 463,001 935,000 7,470,000 6/30/2028 Subtotal - Fund 41 42,986,051 34,479,089 3,292,781 1,522,300 1,770,481 32,708,608

Total 54,257,822 39,576,596 4,201,355 1,726,999 2,474,356 37,102,240

355


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

41 Debt Service Fund

8901 Debt Service

Transfer to Debt Service5904115,91115,911

15,911

30,194 77,725Interest Expense60001236,190139,028247,717 179,839Principal Payment60002243,4471,484,100

Debt Service Admin600031,000277,911 257,564480,6371,623,128

277,911 257,564480,6371,623,128

277,911 257,564480,6371,639,039

8903 Curry Campus Debt Service

230,729 230,738Interest Expense60001230,738230,723375 650Debt Service Admin600031,500650

231,104 231,388232,238231,373

231,104 231,388232,238231,373

231,104 231,388232,238231,373


186,032 145,364Interest Expense60001195,026176,439338,330 441,015Principal Payment60002294,221410,002

Debt Service/Transfers - Nondepartmental41 Debt Service Fund

356


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual



838 750Debt Service Admin600031,4511,025525,200 587,129490,698587,465

525,200 587,129490,698587,465

525,200 587,129490,698587,465

8905 Dryvit

8,628 6,321Interest Expense600018,9518,20914,801 25,116Principal Payment600029,86723,17323,429 31,43718,81831,381

23,429 31,43718,81831,381

23,429 31,43718,81831,381

8906 PERS UAL


2,500 2,500Debt Service Admin600033,2002,5001,213,933 1,400,5011,152,8571,274,727

1,213,933 1,400,5011,152,8571,274,727

1,213,933 1,400,5011,152,8571,274,727


357


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual


8907 IT Equipment Lease

6,609 Interest Expense600019,9482,523119,714 Principal Payment60002120,52256,977126,323 130,47059,500

126,323 130,47059,500

126,323 130,47059,500

8908 Energy Savings

437,325Interest Expense60001583,001Principal Payment600025,000

500Debt Service Admin600031,000437,825589,001

437,825589,001

437,825589,001

8909 Health & Science Bond

164,450Interest Expense60001160,443


358


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual


8909 Health & Science Bond

165,000Principal Payment60002170,000329,450330,443

329,450330,443

329,450330,4433

2,397,900 3,275,2942,505,7184,742,930


359

360

INTERNAL SERVICE FUND The Internal Service Fund is used to account for the financing of goods and/or services provided by one department or unit of an organization to other departments, or to outside agencies, on a cost-reimbursement basis. The chief aim of the fund is cost-reimbursement. The fund contains the revenues and expenditures of three cost centers, the Print Shop, Motor Pool, and Mail Center.

361

362

Southwestern Oregon Community College District Internal Service Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-357,776 -327,94645 Other Revenues-327,946-317,763-103,047 -101,68848 Transfer From Other Funds-179,531-129,689-460,823 -429,634-507,477-447,452

REQUIREMENTS:135,709 76,31651 Personnel Services121,168133,078

82,262 52,46652 Payroll Costs/Benefits82,96982,659242,851 300,85253 Materials And Services303,340231,715460,823 429,634507,477447,452

363


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3202 Print Shop


2019-2020 Actual

-12,265 -12,262Supplies Sales45003-12,262-12,241-134,306 -112,495IMC Printing/Copies45202-112,495-124,066

Other Services45209-20-1,000Expense Reimbursements45217-1,000

-146,571 -125,757-125,757-136,327

-26,797 -48,480Transfer from General Fund48010-48,480-22,406-26,797 -48,480-48,480-22,406

-173,368 -174,237-174,237-158,733

48,425 FT Supervisor/Confidental5111444,56244,56245,906FT Classified51411

16,237 PT 10HR Classified5141621,967348 7,800PT Casual/Temporary514177,800

600Classified Other Pay514211,837Other Salaries515251,337

65,009 56,14353,69966,529

FTE: 1.69 1.72 1.33 1.31FTE:

21,274 22,011Employee Health Insurance-Emp5210524,92820,4793,492 3,400HSA Employer Contributions521063,400

25 10EAP521071021154 153LT Disability Insurance52108147142162 143Life Insurance52109143143

227Workers Compensation521106446,429 5,318PERS Debt Service521114,7706,5534,015 5,714PERS Retirement521124,9566,837

291 253Unemployment Expense52113162235

3202 Print Shop 364


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3202 Print Shop


2019-2020 Actual

4,880 4,315Taxes521204,1085,09540,722 41,54439,86842,905

1,382 2,000General Supplies531112,000569100Postage & Shipping53112100

13,209 15,000Printing Supplies5311415,0008,9634,732 1,950Equipment < $5,000531711,9701,149

1,500Operational Travel532111,5004,874 6,500Outside Printing Services533126,5004,601

23,535 27,000Maintenance Contracts5335231,00015,15319,905 22,000Leased Equipment5337122,00018,864

IMC Printing/Copies53509100500Equipment Repair53610500

67,637 76,55080,67049,299

173,368 174,237174,237158,733

3202 Print Shop 365


COST CENTER: PRINT SHOP - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT



---------------------------------------------------------------------------------------------1.31 53706

366


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3208 Motor Pool


2019-2020 Actual

-151,034 -132,189Motor Pool Mileage45231-132,189-121,205-151,034 -132,189-132,189-121,205


-222,670 -172,479-250,322-223,675

69,800 18,627FT Classified5141163,52765,346500Substitute51418500377

900 300Classified Other Pay51421900825746Other Salaries515252,542

70,700 20,17367,46966,549

FTE: 1.50 2.01 1.50 0.50FTE:

19,004 3,674Employee Health Insurance-Emp5210521,61516,7364,800 850HSA Employer Contributions521064,231


115Workers Compensation521108101397,070 2,164PERS Debt Service521117,2926,6174,557 2,326PERS Retirement521127,5776,379

318 91Unemployment Expense521132032325,363 1,563Taxes521205,1625,005

41,541 10,92243,10139,754

1,912 2,500General Supplies531112,500889

3208 Motor Pool 367


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3208 Motor Pool


2019-2020 Actual

13 Postage & Shipping5311252,384 60,000Gasoline/Fuel/Propane5315160,00040,546

519 Operational Travel532111,800606567 Out of State Travel532191,500444668 Telephone Services53314800649

2,392 2,600Purchased Services533213,2003,046Dues & Fees53331134

141 Water & Sewage533364008316,961 21,945Insurance5337021,94519,19012,551 25,000Bus - Southwestern5351818,13116,243

53 100Rental Vehicle535201008622,268 29,239Vehicle Repair5362029,24235,591

110,429 141,384139,752117,373

222,670 172,479250,322223,675

3208 Motor Pool 368


COST CENTER: MOTOR POOL - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.50 18627

369


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 3212 Mail Center


2019-2020 Actual

-60,172 -70,000Postage Sales45007-70,000-60,231-60,172 -70,000-70,000-60,231


-64,785 -82,918-82,918-65,044

1,764 3,200General Supplies531113,2002,06957,102 65,000Postage & Shipping5311265,00055,355

900 900Software < $5,00053113900900500Operational Travel53211500

36 1,200Dues & Fees533311,2002,300Maintenance Contracts533522,300621

4,982 9,218Leased Equipment533719,2185,941250Materials for Resale53410250100IMC Printing/Copies53509100250Equipment Repair53610250159

64,785 82,91882,91865,044

64,785 82,91882,91865,044

3212 Mail Center 370

ENTERPRISE FUND The Enterprise Fund is used to account for the operations of the college Bookstore, Newmark Center, Student Housing, Food Service, Conferencing, Culinary Arts, and the Empire Lakes Community Building. The primary revenue sources for the Bookstore and Food Services are the sale of books, supplies and meals to students and staff. Facility rent is the primary revenue source for the Newmark Center, Student Housing, and Empire Lakes Community Building. Tuition and fees are the primary revenue sources for Culinary Arts and Conferencing. Expenditures are limited to the revenues generated by these enterprise activities. Applicable expenditures include personnel cost, materials, debt service, and all other costs associated with operating these cost centers.

371

372

Southwestern Oregon Community College District Enterprise Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual

RESOURCES:-1,021,479 30 Reserves-1,021,4791,919,571 31 Fund Balance2,213,033

-1,323,740 -2,164,64244 Tuition And Fee Revenues-2,453,000-1,075,329-4,992,680 -5,097,05445 Other Revenues-5,633,856-3,630,867

-20,600 -185,77548 Transfer From Other Funds-245,600-880,00049 Fund Balance-1,134,000

-5,438,927 -8,327,471-9,466,456-3,514,642


616,611 794,63252 Payroll Costs/Benefits793,192685,1143,304,317 3,416,82553 Materials And Services3,980,2812,630,487

77,852 217,80055 Other Expenses372,96052,11475,16557 Equipment158,0009,86910,00058 Site/Facilities10,000

333,104 662,58059 Transfers760,492134,826-1,191,554 742,00259 Unappropriated Fund Balance990,000-2,222,770

944,268 908,95060 Debt Service909,979909,6855,438,927 8,327,4719,466,4563,514,642

373


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8512 Campus Store


2019-2020 Actual

-122,787 Contributed Capital30010-122,787-122,787 -122,787


-1,025,890 -952,095

-342,341 -87,500New Books Sales45001-529,743-274,975-182,272 -45,825Used Books Sales45002-326,678-140,792

-45,153 -56,000Supplies Sales45003-75,000-30,870-57,100 -95,000Food Sales45004-95,000-40,941

7,583 12,000Discount Sales4500512,0006,41120,937 25,000Sales Refunds4500625,00011,788-3,424 -3,600Postage Sales45007-4,500-3,817

-35,009 -84,000Gift Sales45008-50,000-23,162-267 -42,200Other Sales45090

-9,340Expense Reimbursements45217-9,340-2,197 Miscellaneous45290

-639,244 -386,465-1,053,261-496,359


-639,244 -1,186,465-2,003,261-496,359

51,430 50,728FT Supervisor/Confidental5111449,25041,042

8512 Campus Store 374


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual


4,059 PT 10HR Classified514165,146353 5,000PT Casual/Temporary514175,000326

MASSC Temporary51517522,660Other Salaries515253,059

93,883 100,51097,82988,748

FTE: 2.07 2.17 2.21 2.20FTE:



1,434Workers Compensation521101,174828,986 10,506PERS Debt Service521119,2838,8315,680 11,290PERS Retirement521129,6458,688

421 453Unemployment Expense521132943017,025 7,728Taxes521207,4846,623

55,607 59,93855,75250,240


800 600Software < $5,000531132,6005 50Cash - Over (Short)531245022

7,945 8,000Credit Card Fees531258,0006,9232,000Equipment < $5,000531712,0001,640

347 1,000Operational Travel532111,000163Out of State Travel532192,0001,375

500Advertising53316100



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

100Meeting Expenses533191001,485 2,000Purchased Services533218,2503,6271,112 2,200Dues & Fees533312,8004,098

10,707 12,465Maintenance Contracts5335215,46516,25230,669 40,000Supplies for Resale5341059,00020,64838,467 65,000Food for Resale5341165,00029,61623,717 60,000Gifts/Clothing for Resale5341243,36816,582

246,154 72,275New Books for Resale53441384,750203,009111,130 37,525Used Books for Resale53446194,739117,875

201 500IMC Printing/Copies535091,00013195 Rental Vehicle53520600

493,491 322,215827,822455,770

1,800Bad Debt Expense559111,8001,8001,800

702,002Unappropriated Fund Balance59995950,000702,002950,000

642,981 1,186,4651,933,203594,758

-1,022,153 -70,058-853,696



COST CENTER: CAMPUS STORE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT




---------------------------------------------------------------------------------------------2.20 96850

377


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8515 Newmark - Operating


2019-2020 Actual


5,228 Retained Earnings310105,228-357,788 Unreserved - Undesignated31020-249,506-352,560 -244,278

-495,098 -386,816

-73,048 -256,882Building Rental45213-115,888-114,314-73,048 -256,882-115,888-114,314

Beginning Fund Balance (Budge49990-104,000-104,000

-73,048 -256,882-219,888-114,314


5,708Other Salaries5152568115,887 23,69917,98518,020

FTE: 0.50 0.50 0.50 0.50FTE:

3,300 3,674Employee Health Insurance-Emp521054,4373,401800 850HSA Employer Contributions52106850

5 5EAP521075550 59LT Disability Insurance521085751

8515 Newmark - Operating 378


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8515 Newmark - Operating


2019-2020 Actual

71 72Life Insurance521097271867Workers Compensation5211021637

1,589 2,057PERS Debt Service521111,7991,8022,067 2,900PERS Retirement521123,2792,835

72 85Unemployment Expense5211354641,214 1,445Taxes521201,3761,3649,166 12,01411,29510,479

2,584 2,500General Supplies531112,5008025,000Equipment < $5,00053171

1,519 2,000Purchased Services533211,0501,10719,132Natural Gas5333420,0003,628

34,973 38,217Electricity5333540,48527,1531,406 2,411Water & Sewage533362,5691,4095,990 8,000Sanitation Services533376,5006,7282,923 3,450Maintenance Contracts533523,45011,160

12,053 14,691Insurance5337014,69113,35594,828 62,743Minor Building Repair5363062,7972,130

156,276 178,144154,04266,749

10,000Remodeling5823010,00010,00010,000

181,330 223,857193,32295,248

-386,816 -33,025-26,566-405,881

8515 Newmark - Operating 379


COST CENTER: NEWMARK - OPERATING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.50 17691

380


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8521 Student Housing


2019-2020 Actual


Retained Earnings310102,879933,993 Unreserved - Undesignated31020735,808933,993 738,687

433,749 238,443

-31,620 -30,000Activity Fees44611-30,000-20,610-25,762 -32,000Deposit Forfeiture44624-32,000-24,485-28,086 -40,000Other Fees44690-30,000-14,803-85,468 -102,000-92,000-59,898

-8,432 -10,000Vending Sales45015-10,000-6,447-3,012,327 -3,127,811Building Rental45213-3,127,811-2,085,692

-276 -270Miscellaneous45290-270-195-3,021,036 -3,138,081-3,138,081-2,092,334

-20,600 -34,629Transfer from Enterprise Fund48057-26,600-20,600 -34,629-26,600

8521 Student Housing 381


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual


-3,127,103 -3,814,710-3,796,681-2,152,232

55,162 58,521FT Management5111156,81756,8163,430 4,493Other Management511124,2054,034

40,255FT Supervisor/Confidential5111440,25537,2551,785 4,000Tutors513174,0001,012


16,427 PT 10HR Classified5141628,33741,390 45,000PT Casual/Temporary5141745,00022,287

600Classified Other Pay5142182,774 96,048FT Specialist5152184,65275,665

17,563Other Salaries5152511,1922,250 4,200Honorariums518114,2002,950

284,947 394,173360,648315,433

FTE: 8.18 7.70 9.61 9.81FTE:


65 65EAP521077169686 893LT Disability Insurance521081,054815846 954Life Insurance52109960959


1,282 1,774Unemployment Expense521131,0821,110



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

21,684 30,277Taxes5212027,59023,436160,988 210,817231,843189,846

10,660 13,000Promotional Materials & Service5310813,00011,86875,000Furniture5310965,00062,264

36,480 5,000General Supplies531115,0003,913626 200Postage & Shipping53112200143709 1,000Computer Supplies531171,0003,499265 Uniforms53119

50Credit Card Fees5312550869 Gasoline/Fuel/Propane5315172200 200Operational Travel53211200

2,507 2,500Staff Development Travel532162,500866Out of State Travel532191,856

297 1,000Telephone Services533141,00041124,828 20,000Meeting Expenses5331920,00014,40976,082 1,000Purchased Services533211,000

3,115 3,200Dues & Fees533313,2003,1394,630 6,933Natural Gas533347,2475,296

105,473 84,722Electricity5333589,74977,72184,528 80,648Water & Sewage5333685,43474,72728,959 48,000Sanitation Services5333748,00028,87410,811 12,000Cable TV5333812,00011,77626,230 18,800Maintenance Contracts5335217,1008,02497,484 105,948College Support53355105,94873,246

1,043,887 1,130,126Contracted Services & Speakers533571,151,426793,0852,879 111,000Facilities53358111,00094,336

30,752 40,000Insurance5337040,00033,5612,400 900Leased Equipment53371900900

284 500IMC Printing/Copies53509500719



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

1,878 2,000Motor Pool535152,00042398 Rental Vehicle5352070

1,596,929 1,763,7271,783,4541,305,197

30,000Bad Debt Expense5591130,00030,00030,000

540,000Unappropriated Fund Balance59995540,000540,000540,000

2,042,864 2,938,7172,945,9451,810,476

-650,490 -875,993-850,736-103,313



COST CENTER: STUDENT HOUSING - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT







HONORARIUMS 0.17 4200




TUTORS 0.16 4000

---------------------------------------------------------------------------------------------9.81 369517

385


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual


144,168 Unreserved - Undesignated31020110,934144,168 110,934

-40,397 -73,631

-37,162 -40,000Food Sales45004-40,000-23,195Sales Refunds45006-19

-1,040,691 -1,151,426Housing Food Sales45025-1,151,426-790,735-13,976 -12,000Meal Card Sales45028-12,000-11,300-43,215 -10,000Catering Revenue45050-10,000-10,100-59,966 -25,000Internal Catering Revenue45051-25,000-21,864

-462 -1,200Cash Sales - Catering Revenue45052-1,200-1,161 Expense Reimbursements45217

-850 Miscellaneous4529020-1,197,482 -1,239,626-1,239,626-857,192

-1,197,482 -1,239,626-1,239,626-857,192

84,448 51,500FT Management5111150,000105,3211,440 960Other Management511129601,840


21,813 64,190PT 20HR Classified5141560,11241,10628,618 25,955PT 10HR Classified5141626,51912,885

469 7,000PT Casual/Temporary514177,000



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

600 1,200Classified Other Pay5142160055011,713Other Salaries5152522,532

133,524 120,000Dining Services51613120,00077,532326 General Student Employment51659110

451,827 460,443457,474420,206

FTE: 14.46 12.32 14.61 14.39FTE:


91 106EAP5210790101829 757LT Disability Insurance52108727858943 857Life Insurance521098571,000


1,913 2,072Unemployment Expense521131,3721,34234,605 35,388Taxes5212034,99731,949

183,652 219,197200,663206,304


1,297 900Credit Card Fees53125900861419,080 459,966Food Supplies53135458,969353,740

196 Catering/Meals531378,082 5,000Equipment < $5,000531715,000796

300Staff Development Travel53216300181,284 Out of State Travel532191,007 2,200Dues & Fees533312,2001,027

10,893 12,720Water & Sewage5333612,7209,6848,977 10,000Sanitation Services5333710,0009,137



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

25,546 17,500Contracted Services & Speakers5335717,50018,32811,681 11,000Leased Equipment5337113,50010,993

145 100IMC Printing/Copies53509100653100Motor Pool53515100100Rental Vehicle5352010058

7,196 5,000Equipment Repair536107,0005,127516,095 549,986563,489418,671

5,000Equipment >$5,000570108,0005,0008,000

1,151,574 1,234,6261,229,6261,045,181

-86,305 -5,000-10,000114,358



COST CENTER: DINING SERVICES - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT











EXTERNSHIPS 4.81 120000

MGMT SAL FT 0.00 0



---------------------------------------------------------------------------------------------14.39 445570

389


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8541 Conferences - Other


2019-2020 Actual


-99,689 -103,971

-36,947 -39,042Conferencing Fees44640-50,000-11,614-40 Other Fees44690

-36,987 -39,042-50,000-11,614

-32 Miscellaneous45290-32

-37,019 -39,042-50,000-11,614

288 Other Management51112288249135 10,000PT Casual/Temporary5141710,000

8,424 FT Specialist5152110,6718,791Other Salaries51525321

8,847 10,00021,2809,040

FTE: 0.30 0.30 0.72 0.40FTE:

3,736 Employee Health Insurance-Emp521055,6074,3421,920 HSA Employer Contributions521061,020


120Workers Compensation52110256871 PERS Debt Service521111,128847

8541 Conferences - Other 390


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8541 Conferences - Other


2019-2020 Actual

540 PERS Retirement521121,17281740 45Unemployment Expense521136431

675 780Taxes521201,6286737,857 9459,9377,803


450 500Meeting Expenses533195001002,500 2,500Purchased Services533212,500900

250 300Motor Pool53515300500 500Bus - Southwestern53518500

4,840 6,2836,2831,200

21,544 17,22837,50018,042

-115,164 -21,814-12,500-97,543

8541 Conferences - Other 391


COST CENTER: CONFERENCES - OTHER - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT


---------------------------------------------------------------------------------------------0.40 10000

392


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8542 Conferences - Projects


2019-2020 Actual


-132,178 -126,070

-61,192 -99,000Other Fees44690-99,000-65,708-61,192 -99,000-99,000-65,708

-61,192 -99,000-99,000-65,708

1,400 6,000FT Other Faculty512186,00010,500 10,000Honorariums5181110,00012,20011,900 16,00016,00012,200

FTE: 0.48 0.51 0.42 0.40FTE:

Employee Health Insurance-Emp52105403EAP52107LT Disability Insurance521083Life Insurance521093

192Workers Compensation52110280 660PERS Debt Service52111500266 710PERS Retirement52112482

54 72Unemployment Expense5211348914 Taxes52120949

1,244PR Costs/Fringe521901,5931,514 2,8781,5932,387


8542 Conferences - Projects 393


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8542 Conferences - Projects


2019-2020 Actual

34 100Postage & Shipping53112100753,000Donations531303,000

15,200 21,000Catering/Meals5313721,0007,99117,518 20,000Field Trip5321720,00011,152

200 200Outside Printing Services533122001,600 2,000Meeting Expenses533192,0007831,225 5,000Purchased Services533215,0001,0001,007 1,000IMC Printing/Copies535091,0003041,246 4,400Motor Pool535154,4001,6074,000 4,400Bus - Southwestern535184,400

207Rental Vehicle5352020744,479 67,30767,30725,920

57,893 86,18584,90040,508

-135,477 -12,815-14,100-151,271

8542 Conferences - Projects 394


COST CENTER: CONFERENCES - PROJECTS - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT

HONORARIUMS 0.40 10000

---------------------------------------------------------------------------------------------0.40 10000

395


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8551 OR Coast Culinary Institute


2019-2020 Actual

2,310,674 Unreserved - Undesignated310202,662,8222,310,674 2,662,822

2,310,674 2,662,822

-1,138,093 -1,923,600Tuition44010-2,211,000-937,359-2,000 -1,000Deposit Forfeiture44624-1,000-750

-1,140,093 -1,924,600-2,212,000-938,109

-1,929 -1,500Supplies Sales45003-1,500-1,887-23,958 -2,000Fundraiser Sales45012-10,000-14,189

-219 -500Vending Sales45015-500-2,226 Catering Revenue45050-1

-738 Building Rental45213-3,000-4,271 Expense Reimbursements45217-261-4,498 Miscellaneous45290-6,330

-37,839 -4,000-15,000-22,667

500,000Beginning Fund Balance (Budge49990500,000500,000500,000

-1,177,931 -1,428,600-1,727,000-960,776

83,200 88,267FT Management5111185,69685,6961,440Other Management51112960

234,758 162,400FT Faculty51211154,900185,08220,000FT Faculty Overloads5121220,00021,455

8551 OR Coast Culinary Institute 396


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

30,000FT Summer Faculty5121330,00034,62110,000FT Other Faculty5121810,000

18,937 FT Adjunct Faculty512205,636 6,000FT Faculty Coaching512266,000

14,499 20,000PT Faculty5131120,00010,173750 PT Summer Faculty51314385

18,388 27,644FT Classified5141133,7591,000Classified Overtime514121,000

20,117 23,652PT 20HR Classified5141529,14529,525225 15,000PT Casual/Temporary5141715,000

2,637 MASSC Temporary5151782,919 65,149FT Specialist5152183,77584,734

14,140Other Salaries5152515,1014,973 10,000General Student Employment5165915,000

487,038 494,692520,336451,671

FTE: 8.80 6.91 10.39 8.63FTE:


72 72EAP5210775621,269 1,142LT Disability Insurance521081,191971

991 929Life Insurance521091,0008223,219Workers Compensation521106,2447

38,526 51,666PERS Debt Service5211149,01440,65628,178 57,164PERS Retirement5211246,35042,040

2,147 2,227Unemployment Expense521131,5611,45436,887 37,998Taxes5212039,80634,250

197,827 288,843282,109218,054

21,048 10,000Promotional Materials & Service5310820,00010,687



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual


Software < $5,00053113136Computer Supplies53117724

55,592 25,000Class & Lab Supplies5311826,95036,70217,428 15,000Uniforms5311917,3009,948

1,885 2,000Credit Card Fees531252,0001,30727Bank Service Charges531262730

390 1,065Awards & Trophies531297245251,500 Donations53130

150,113 150,000Food Supplies53135134,697111,379397Gasoline/Fuel/Propane5315172

10,381 10,000Equipment < $5,000531717,1756,1181,730 3,000Operational Travel532117202,8862,353 5,000Recruitment Travel532122,0001,965

5,000Staff Development Travel532163,2301,085 1,500Field Trip532171,075100

37,563 40,000Out of State Travel5321921,50027,841500Outside Printing Services53312500

20,283 15,000Advertising5331620,000Facility/Equipment Rental533171,078

3,826 6,000Purchased Services533213,6006,6706,691 5,000Dues & Fees5333114,0009,344

13,926 15,948Natural Gas5333416,67113,23322,679 17,351Electricity5333518,38020,344

7,260 9,097Water & Sewage533369,6365,41611,793 10,000Sanitation Services5333720,0009,807

Student Support533543,00023,954 20,200Contracted Services & Speakers5335716,05017,510

6,898 10,000Insurance5337010,0007,5841,443 2,000Leased Equipment533712,0001,731



2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual



2019-2020 Actual

Materials for Resale534105,00021,001 10,000New Books for Resale5344112,5009,803

8,146 3,000IMC Printing/Copies535093,5007,3661,097 500Motor Pool53515720430

Bus - Southwestern535182872,311 1,000Rental Vehicle535201,2501,969

13,972 8,000Equipment Repair5361011,7006,8821,245 2,000Minor Building Repair536301,750

400DVD/Video/CD53708400490,222 421,985438,852347,133

76,502 35,000Student Aid5511160,00052,1141,350 126,000Miscellaneous Disbursement55898256,160

20,000Bad Debt Expense5591120,0005,000Debt Issuance Amortization559205,000

77,852 186,000341,16052,114

31,165Equipment >$5,0005701075,0009,86931,16575,0009,869

-500,000Unappropriated Fund Balance59995-500,000-500,000-500,000

1,252,939 922,6851,157,4571,078,841

2,385,682 -505,915-569,5432,780,887



COST CENTER: OR COAST CULINARY INSTITUTE - COOS CAMPUS

POSITION---------------------------------------------------------------------------------------------

FTE AMOUNT





FT CLASSIFIED 1.00 27644

FT FACULTY COACHING 0.00 6000

FT FACULTY OVERLOADS 0.00 20000




FT SUMMER FACULTY 0.00 30000



PT FACULTY 0.35 20000

STUDENT EMPLOYMENT 0.40 10000

---------------------------------------------------------------------------------------------8.63 478112

400


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8553 OCCI Externships


2019-2020 Actual

-151,146Transfer from Enterprise48057-219,000-151,146-219,000

-151,146-219,000

43,146General Supplies5311175,00043,14675,000

39,000Equipment5701075,00039,00075,000

82,146150,000

-69,000-69,000

8553 OCCI Externships 401


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Cost Center -- 8661 Empire Lakes Community Bldg


2019-2020 Actual

-30,365 Contributed Capital30010-30,365-40,980 Investment in Capital Assets30030-40,980-71,345 -71,345

18,267 -40,000Unreserved - Undesignated31020-40,0004,21718,267 -40,000-40,0004,217

-53,079 -40,000-40,000-67,128

-24,000 -72,000Building Rental45213-72,000-48,000-24,000 -72,000-72,000-48,000

-24,000 -72,000-72,000-48,000

500General Supplies531115002310,000Purchased Services5332110,000677

Sanitation Services533371,1671,984 2,375Insurance533702,3752,158

51,157Equipment Repair5361051,1575,8221,984 64,03264,0329,847

1,984 64,03264,0329,847

-75,095 -47,968-47,968-105,28148

-85,818 -1,571,530-1,670,4711,178,259

8661 Empire Lakes Community Bldg 402


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

57 Enterprise Fund

8512 Campus Store

70,058 Transfer to General Fund5901070,05870,058 70,058

70,058 70,058

Interest Expense60001500500

500

70,058 70,558

8515 Newmark - Operating

Transfer to General Fund59010130,30033,025Transfer to Debt Service5904118,03233,025130,30018,032

33,025130,30018,032

33,025130,30018,032

8521 Student Housing

62,471 86,848Transfer to General Fund5901061,308167,301 57,706Transfer to Reserve Fund59029138,302

Debt Service/Transfers - Nondepartmental57 Enterprise Fund

403


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

57 Enterprise Fund

8521 Student Housing

141,694Transfer to Debt Service5904186,664229,772 286,248199,61086,664

229,772 286,248199,61086,664


837 375Debt Service Admin600033,000375659,162 589,745704,063590,152

659,162 589,745704,063590,152

888,934 875,993903,673676,816

8531 Dining Services

12,674 5,000Transfer to Reserve Fund5902912,67412,674 5,00012,674

12,674 5,00012,674

12,674 5,00012,674


404


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

57 Enterprise Fund

8541 Conferences - Other

11,193 21,814Transfer to Enterprise Fund5905711,74611,193 21,81411,746

11,193 21,81411,746

11,193 21,81411,746

8542 Conferences - Projects

9,407 12,815Transfer to Enterprise Fund590578,2689,407 12,8158,268

9,407 12,8158,268

9,407 12,8158,268

8551 OR Coast Culinary Institute

Transfer to General Fund5901032,06943,532Transfer to Debt Service5904130,130

151,146Transfer to Enterprise59057194,67832,06930,130

194,67832,06930,130



405


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

57 Enterprise Fund

8551 OR Coast Culinary Institute

Debt Service Admin600033,000277,140 311,237260,646311,567

277,140 311,237260,646311,567

277,140 505,915292,715341,697

8553 OCCI Externships

69,000Transfers to Reserve Fund5902969,000

69,000

69,000

8661 Empire Lakes Community Bldg

40,000Transfer to Reserve Fund5902940,000

40,000

7,967 7,968Interest Expense600017,9677,967


406


2021-2022 Approved

2021-2022 Adopted


2018-2019 Actual

Fund --


2019-2020 Actual

57 Enterprise Fund

8661 Empire Lakes Community Bldg

Debt Service Admin600031007,967 7,9688,0677,967

7,967 7,9688,0677,967

7,967 47,9688,0677,96777

1,277,372 1,571,5301,438,0011,044,511


407

408

TRUST AND AGENCY FUND The Trust and Agency Fund is used to account for funds held by the college as an agent or trustee for college clubs, individuals, private organizations, other governmental units, and/or other funds. Expenditures in these accounts are determined by the organization, club or individual for who the funds are held.

409

410

Southwestern Oregon Community College District Trust and Agency Fund Summary


2021-2022 Adopted

2018-2019 Actual


2021-2022 Approved


2019-2020 Actual


-453 -35,00044 Tuition And Fee Revenues-35,000-191,624 -240,00045 Other Revenues-240,000-162,914

-2,842 -2,00048 Transfer From Other Funds-2,000-2,000-150,00049 Fund Balance-150,000

-339,074 -427,000-427,000-330,027

REQUIREMENTS:169,501 332,00053 Materials And Services322,969121,005

3,254 15,00055 Other Expenses15,0001,85550,00057 Equipment50,000

190,545 30,00059 Transfers39,0311,136-24,226 59 Unappropriated Fund Balance206,031339,074 427,000427,000330,027

411

412

APPENDIX

413

Unit Name Unit FTE Amount Position

Assoc Dean LDC 2110 0.50 22143 CLASS SAL FTAssoc Dean Tech Prof 2111 0.50 22141 CLASS SAL FT

1.00 44284

Talent Search 6662 0.34 22981 MGMT SAL FTTalent Search2 6675 0.33 22305 MGMT SAL FTUpward Bound 6685 0.33 22305 MGMT SAL FT

1.00 67591

Student Services Admin 2401 0.75 34484 FT SPECIALISTCampus Veteran Grant 6304 0.25 11495 FT SPECIALIST

1.00 45979

Physical Education 1404 0.87 47589 FACULTY FTBaseball-men 4157 0.13 7111 FT COACHING

1.00 54700

Student Rec Center 4011 0.81 46184 FT SPECIALISTSoftball-women 4158 0.19 10834 FT COACHING

1.00 57018

SBDC-G.F.Support 6100 0.30 20772 MGMT SAL FTSBDC-OBDD 6101 0.21 14541 MGMT SAL FT

6104 0.26 18003 MGMT SAL FTSBDC-SBA Grant 6122 0.23 15925 MGMT SAL FT

1.00 69241

Physical Education 1404 0.87 62379 FACULTY FTWrestling-men 4149 0.13 9321 FT COACHING

1.00 71700

Talent Search 6662 0.34 14528 CLASS SAL FTTalent Search2 6675 0.33 14348 CLASS SAL FTUpward Bound 6685 0.33 14348 CLASS SAL FT

1.00 43224

Southwestern Oregon Community CollegeSalaries Distributed to Multiple Cost Centers

2021-2022

414


Physical Education 1404 0.87 59421 FACULTY FTCrosscountry - men/women 4151 0.13 8879 FT COACHING

1.00 68300

Student Recruitment 2404 0.50 21419 FT SPECIALISTOCCI 8551 0.50 21419 FT SPECIALIST

1.00 42838

Student Rec Center 4011 0.87 37843 FT SPECIALISTWrestling - Women 4145 0.13 5655 FT SPECIALIST

1.00 43498

Recruiting 2404 0.87 39932 MGMT SAL FTSoccer-Mens 6831 0.13 5967 MGMT SAL FT

1.00 45899

Student Housing 8521 0.68 24912 FT SPECIALISTSoccer - Women 4156 0.32 11724 FT COACHING

1.00 36636

Transitional Education 1909 0.25 11923 CLASS SAL FTABE Accountability 6030 0.75 35771 CLASS SAL FT

1.00 47694

Stu Activities 4005 0.50 26568 FT SPECIALISTStu Gov/ASG 4009 0.50 26568 FT SPECIALIST

1.00 53136

R&R - CCR&R 6143 0.82 31315 CLASS SAL FTFocused CC Network 6174 0.18 6875 CLASS SAL FT

1.00 38190

Instructional Supervision - Curry 2101 0.50 45089 MGMT SAL FTGen to College Support - Curry 3209 0.50 45089 MGMT SAL FT

1.00 90178


2021-2022

415


Custodial 3305 0.50 17691 CLASS SAL FTNewmark Center 8515 0.50 17691 CLASS SAL FT

1.00 35382

Physical Education 1404 0.87 50547 FACULTY FTTrack 4154 0.13 7553 FT COACHING

1.00 58100

Baby Promise 6139 0.20 13069 MGMT SAL FTR&R-CCR&R 6143 0.70 45742 MGMT SAL FTOCF-Shared Services 6251 0.10 6535 MGMT SAL FT

1.00 65346

Plant Operations 3301 0.50 18627 CLASS SAL FTMotor Pool 3208 0.50 18627 CLASS SAL FT

1.00 37254

R&R - CCR&R 6143 0.82 30547 CLASS SAL FTFocused CC Network 6174 0.18 6706 CLASS SAL FT

1.00 37253

Finance & Budget 3203 0.23 11239 CLASS SAL FTSpecial Proj - Administration 6060 0.77 37621 CLASS SAL FT

1.00 48860

R&R-CCR&R 6143 0.90 40580 FT SPECIALISTBaby Promise 6139 0.10 4509 FT SPECIALIST

1.00 45089

College Development 3104 0.50 32950 MGMT SAL FTFoundation Admin 6480 0.50 32950 MGMT SAL FT

1.00 65900

Financial Aid 3201 0.50 41200 MGMT SAL FTStudent First Stop 2404 0.50 41200 MGMT SAL FT

1.00 82400

2021-2022


416


Career Pathways 6383 0.11 6546 MGMT SAL FTSNAP 50/50 6841 0.84 49988 MGMT SAL FTJOBS Plus 6842 0.05 2976 MGMT SAL FT

1.00 59510

Talent Search 6662 0.07 3601 MGMT SAL FTTalent Search2 6675 0.06 3496 MGMT SAL FTUpward Bound 6685 0.87 45864 MGMT SAL FT

1.00 52961

Salaries Distributed to Multiple Cost Centers2021-2022

Southwestern Oregon Community College

417

Southwestern Oregon Community College FY 21-22 Budgeted Transfers In

Account Code AmountDescription

10 0000 01 00 48025 General Operations: Transfer from Special Projects -251,00010 0000 01 00 48029 General Operations: Transfer from Ins Reserve Fund -250,00010 0000 01 00 48036 General Operations: Transfer from Plant Fund -250,00010 0000 01 00 48057 General Operations: Transfer from Enterprise Fund -86,84810 0000 01 00 48064 General Operations: Transfer from T&A Fund -30,000

-867,848

25 6100 01 00 48010 SBDC - General Fund: Transfer from General Fund -40,00025 6469 01 00 48010 CTE Development: Transfer from General Fund -22,00025 6470 01 00 48010 IT Infrastructure: Transfer from General Fund -39,00025 6471 01 00 48010 IT Development: Transfer from General Fund -22,00025 7999 01 00 48010 Unallocated Budget: Transfer from General Fund -250,000

-373,000

29 8603 01 00 48010 General Purpose: Transfer from General Fund -250,00029 8805 01 00 48057 Student Housing Reserve: Transfer from Enterprise Fund -57,70629 8806 01 00 48057 OCCI Reserve: Transfer from Enterprise Fund -69,00029 8808 01 00 48057 Dining Services: Transfer from Enterprise Fund -5,00029 8809 01 00 48057 Neighborhood Facility Reserve: Transfer from Enterprise Fund -40,000

-421,706

36 8001 01 00 48010 Budget Authority: Transfer from General Fund -381,000

-381,000

41 8901 01 00 48010 Debt Service: Transfer from General Fund -257,564 418

Southwestern Oregon Community College FY 21-22 Budgeted Transfers In


41 8903 01 00 48010 Curry Campus Debt Service: Transfer from General Fund -231,38841 8904 01 00 48010 Student Rec Center: Transfer from General Fund -587,12941 8905 01 00 48010 Dryvit: Transfer from General Fund -31,43741 8906 01 00 48010 PERS UAL: Transfer from General Fund -2,50041 8908 01 00 48010 Energy Savings: Transfer From General Fund -254,85541 8908 01 00 48057 Energy Savings: Transfer from Enterprise Fund -218,25141 8909 01 00 48010 Health & Science Bond: Transfer from General Fund -329,450

-1,912,574

53 3202 01 00 48010 Print Shop: Transfer from General Fund -48,48053 3208 01 00 48010 Motor Pool: Transfer from General Fund -40,29053 3212 01 00 48010 Mail Center: Transfer from General Fund -12,918

-101,688

57 8521 01 00 48057 Student Housing: Transfer from Enterprise Fund -34,62957 8553 01 00 48057 OCCI Externships: Transfer from Enterprise -151,146

-185,775

64 5005 01 00 48010 General T&A: Transfer from General Fund -2,000

-2,000

Total Transfers In: -4,245,591

419

Southwestern Oregon Community College FY 21-22 Budgeted Transfers Out


10 0000 01 00 59025 333,000General Operations: Transfer to Special Projects10 0000 01 00 59029 250,000General Operations: Transfer to Reserve Fund10 0000 01 00 59041 1,419,468General Operations: Transfer to Debt Service Fund10 0000 01 00 59053 101,688General Operations: Transfer to Internal Service Fund10 1911 01 00 59025 40,000Small Business Development Center: Transfer to Special Project10 3301 01 00 59036 381,000Plant Operations: Transfer to Plant Fund10 3301 01 00 59041 254,855Plant Operations: Transfer to Debt Service10 4009 01 00 59064 2,000Student Government/ASG: Transfer to Trust and Agency10 4011 01 00 59041 20,000Student Rec Center: Transfer to Debt Service Fund

2,802,011

25 6460 01 00 59010 1,000Facility Use Fees: Transfer to General Fund25 7999 01 00 59010 250,000Unallocated Budget: Transfer to General Fund

251,000

29 8603 01 00 59010 250,000General Purpose: Transfer to General Fund

250,000

36 8001 01 00 59010 250,000Budget Authority: Transfer to General Fund

250,000

57 8515 01 00 59041 33,025Newmark - Operating: Transfer to Debt Service57 8521 01 00 59010 86,848Student Housing: Transfer to General Fund57 8521 01 00 59029 57,706Student Housing: Transfer to Reserve Fund57 8521 01 00 59041 141,694Student Housing: Transfer to Debt Service

420

Southwestern Oregon Community College FY 21-22 Budgeted Transfers Out


57 8531 01 00 59029 5,000Dining Services: Transfer to Reserve Fund57 8541 01 00 59057 21,814Conferences - Other: Transfer to Enterprise Fund57 8542 01 00 59057 12,815Conferences - Projects: Transfer to Enterprise Fund57 8551 01 00 59041 43,532OR Coast Culinary Institute: Transfer to Debt Service57 8551 01 00 59057 151,146OR Coast Culinary Institute: Transfer to Enterprise57 8553 01 00 59029 69,000OCCI Externships: Transfers to Reserve Fund57 8661 01 00 59029 40,000Empire Lakes Community Bldg: Transfer to Reserve Fund

662,580

64 5005 01 00 59010 30,000General T&A: Transfer to General Fund

30,000

Total Transfers Out: 4,245,591

421

Southwestern Oregon Community CollegeG l o s s a r y

Account The smallest unit used by the college for grouping revenues and/or expenses.

Adopted Budget The financial plan adopted by the Board of Education. Adopting the budget is the final step indeveloping the college budget. (ORS 294.435)

Appropriation Authorization for spending a specific amount of money for a specific purpose during a specificperiod of time. Based on the adopted budget, including supplemental budgets, if any. Presentedin a resolution or ordinance adopted by the governing body. (ORS 294.311(3))

Approved Budget The financial plan approved by the Budget Committee. (ORS 294.406)

Budget Written report showing the college's comprehensive financial plan for one fiscal year. It includesa balanced statement of actual revenues and expenditures during each of the last two years,estimated revenues and expenditures for the current and upcoming year. (ORS 294.311(4))

Budget Committee Fiscal planning board of a local government, consisting of the governing body plus an equalnumber of legal voters from the district. (ORS 294.336)

Budget Message Written explanation of the budget and the college's financial priorities. Prepared by the president of the college. (ORS 294.391)

Capital Outlay Items which usually have a useful life of two or more years and a cost of $5000 or more, such asmachinery, equipment and furniture.

Contingency A special budget line item appropriated for expenses unforeseen or unanticipated at the time thebudget is prepared and adopted. A board resolution is required to transfer from contingency toanother budget appropriation before using money budgeted for contingency.

Cost Center Another name for account. The smallest unit used by the college for grouping revenues and/orexpenses.

422

Southwestern Oregon Community CollegeG l o s s a r y (Continued)

Debt Service Fund Restricted accounts related to the payment of long-term debt. Enterprise Fund long-term debt is notincluded in this fund, since it needs to be included as an expense in each Enterprise Fund cost center.

Enterprise Fund College activities that are financed and operated in a manner similar to private business by chargingcustomers for the cost of providing the goods and/or services.

Expenditure The total liability or obligation to pay for goods or services received. (ORS 294.311(12))

FTE Full time equivalent.

Financial Aid Fund Accounts related to receiving restricted funds and furnishing district, federal, and state financialaid to students. Includes PELL grants, College Work Study, Talent Grants and Awards, etc.

Fiscal Year The twelve month period beginning July 1st and ending June 30th. This is the period of time forwhich the college prepares its budget and financial statements. (ORS294.311(13))

Function Group of accounts or units with a similar purpose and character, such as Instruction, StudentServices, Plant Operations, etc.

Fund A fiscal and accounting entity with self-balancing accounts used to record cash and otherfinancial resources, related liabilities, balances and changes, all segregated for specific,regulated activities and objectives.

General Fund Funds used to account for activities related to generating reimbursable FTE, student enrollmentand instruction, and the general operations of the college.

Governing Body The college's governing body consists of seven publicly elected members. As a group, theyare responsible for the activities of the college. (ORS 294.311(15))

Internal Service Fund Accounts for the financing of goods and/or services to other Units of the college or to other agencies on a

Materials and Services Items purchased as materials and services are expected to be used or consumed within thefiscal year, and cost less than $5,000 each.

Object Classification Detailed classification of expenditures, such as personal services, materials and services, capitaloutlay, debt services, and other types of revenues requirements.

423


Object Code The last five digits following an account number.

Ordinance A formal legislative enactment by the governing board of the college.

Personnel Services Costs related to obtaining employee services including salary, benefits and all related costs(social security, retirement premiums, unemployment premiums, health and accident insurancepremiums, etc.).

Plant Fund A group of accounts or units created to account for major construction, maintenance,remodeling or equipment acquisition.

Proposed Budget Same as the "Recommended Budget". The proposed or recommended budget is the financialand operating plan prepared by the budget officer and submitted to the public and budgetcommittee for review.

Recommended Budget Same as the "Proposed Budget". The proposed or recommended budget is the financial andoperating plan prepared by the budget officer and submitted to the public and budgetcommittee for review.

Reserve Fund A group of accounts or units created to accumulate resources for uninsured and unanticipatedlosses.

Resources Total funds available which include the estimated fund balance on hand at the beginning of thefiscal year plus all anticipated revenues to be earned during the year. (ORS 294.361)

Revenue Monies received during the year as income to finance the college services. This includes staterevenues, federal revenues, property taxes, tuition and fees, and other income.

Special Projects Fund A group of accounts or units created to account for restricted money, grants and/or contractrelated to a specific activity with special guidelines or restrictions. Examples are the USDA Food Program, Corrections Programs, and Title III Programs.

424


Supplemental Budget A document and process following the regular budget. Prepared to recognize unanticipatedresources and unexpected requirements in the regular budget process. The supplementalbudget process cannot be used to authorize a tax levy. (ORS 294.480)

Tax Levy Total amount of taxes imposed by a local government.

Tax Rate The total maximum levy amount less any tax offsets divided by the total assessed value of theproperty in the taxing district. The rate is usually expressed in dollars per thousand ofassessed value.

Transfer Amount distributed from one fund to finance activities in another fund. Recorded as anexpenditure in the originating fund and as a revenue in the receiving fund.

Trust and Agency Fund A group of accounts or units created to specify funds held in a trustee capacity such as studentclubs and organizations.

Unappropriated Ending Amount set aside in the budget to be used as a cash carryover to the next year's budget to Fund Balance provide the college with needed operating cash flow. This amount cannot be transferred by

resolution or used through a supplemental budget. (ORS 294.371)

Unit Another name for cost center.

425

Documents

Recommended Budget 2021-2022 - socc.edu