Budget Allocation
Elements of a Budget Model
• Alignment with Board Budget Priorities– Rapid response to workforce gaps– Address college and career readiness– Invest in contemporary software solutions– Increase the number of high value degrees
and transfers
Elements of a Budget Model
• Effective decision making in allocating resources
• Encourages responsible risk taking• Easy to understand• Performance based outcomes• Provides transparency and
accountability• Multi-year process
Budget Allocation Models
TODAY• Input based• Base Allocation• Facilities Allocation• Chargebacks• Expense based
TOMORROW• Still Input based but
moving to Outcome based allocation
• Aligns with Board priorities• Reward efficient use of
resources both human and capital
• Revenue based-Colleges get what they earn
College Allocation
TODAY• Base 10%• Inputs 75%
– College earned revenues 5%
• Facility Operations 11%
• Board Priorities 4%
FY2016• Inputs 72%
– College earned revenues 41%
• Success Points/ Performance Funding 14%
• Facility Operations 6%• Board Priorities 8%
College AllocationTODAY
• State – Formula $179M (subsidized) – Benefits $21M (subsidized)
• Tuition– CE $13M
• Tax Support– Base $28M– Facilities $31M– Other $7M
• Total $279M– Without Chargebacks
FY2016• State (biennium)
– Formula $77.8M– Success $7.4M– Benefits $17.0M (est)
• Tuition (annual)– Credit $92.0M; CE $12.8M
• Tax Support (annual)– Facilities $19.5M– Performance $31.0M– Dual Credit Waivers $7.7M– Salaries $10.9M– Other $6.6M
• Total $282.7M
College Allocation• Revenue Smoothing Adjustment
– Success Points (Two years)– Performance Funding (Prior FY)
• Employment Outcomes• Transfer Rates• Graduates in Critical Fields• Degrees and Certificates• Course Completions
– Adjustment based on prior budget model over three years
• There may still be adjustment to Performance funding
Expenses
• Full cost of Benefits---not Net– Fixed cost plus a variable percent – No revenue for Public Serv., Facility & Auxiliary– Based on December 2014 payroll (for FY16-17 biennium)– HEGI FY16 one amount and FY17 will increase 7%– Retirement revenue does not change for biennium– Actual Expense will book to high level functional division
• P&C Insurance, telephone and police dispatch will still be chargebacks
• All other chargebacks will be a District expense---College Services
• LCET will be a college service—no tuition• New programs and Career Ladder Provision
Budget ComparisonTODAY
• Colleges $279M• Chargebacks $28M• District $28M• Provisions $13M• Student Activities $6M• Projects $16M• Career Ladder $8M• Total $378M
FY2016
• Colleges $282M• College Services $27M• District $30M• Provisions $16M• Student Activities $8M• Projects $16M• Career Ladder $11M• Total $390M
FY2017
• Compression Planning with Presidents to determine measurements
• Possible changes– More wage related degrees– Promote course sharing among colleges– Facility utilization– Institutional Support metrics
DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE
Original Budget Allocation- Model B
Updated as of: 5/28/2015 4pm
EL CENTRO BJPIED EL CENTRO - WC ECC-All Locations
STATE CONTRIBUTION 35.97%
State Funding:
Formula $ 12,043,271 $ 1,316,537 $ 260,341 $ 13,620,149
Success Points $ 955,173 $ 20,248 $ 20,248 $ 995,669
Benefits $ 2,465,000 $ 127,500 $ 68,000 $ 2,660,500
Workstudy $ 192,205 $ 192,205
TOTAL STATE CONTRIBUTION $ 15,655,649 $ 1,464,285 $ 348,589 $ 17,468,523
LOCAL CONTRIBUTION 36.13%
Local- Student (Net Tuition)
Credit 100% $ 10,706,006 $ - $ 566,972 $ 11,272,978
Cont Ed 100% $ 609,182 $ 2,660,996 $ 28,732 $ 3,298,910
Local-Taxes
Facilities Ops, Maint. & Security ($4/Square Foot) $ 2,317,672 $ 515,432 $ 138,400 $ 2,971,504
TOTAL LOCAL CONTRIBUTION $ 13,632,860 $ 3,176,428 $ 734,104 $ 17,543,392
DALLAS COUNTY COMMUNITY COLLEGE DISTRICT2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE
Original Budget Allocation- Model B Updated as of: 5/28/2015 4pm
PERFORMANCE FUNDING 10.73%
Employment Outcomes: Job Placement Rates (Gainful Employment)
$ 1,511,688 $ 1,511,688
Transfer Rates $ 738,339 $ 738,339 Graduates in Critical Fields $ 1,723,957 $ 1,723,957 Graduates: Degrees & Certificates (incl CEU's)
$ 542,551 $ 542,551
Course Completion Rate $ 663,961 $ 15,736 $ 15,736 $ 695,432
TOTAL PERFORMANCE FUNDING $ 5,180,496 $ 15,736 $ 15,736 $ 5,211,967
BOARD PRIORITIES 7.78%
Adjunct Rule Change $ 293,608 $ 293,608 DART Free Program $ 950,000 $ 950,000 Dia de la Familia Dual Credit Waivers $ 741,193 $ 741,193 HCRC Nursing/Allied Health Stipend $ 280,000 $ 280,000
Prior Year Salary Adjustments $ 1,132,155 $ 53,574 $ 18,035 $ 1,203,764
Visiting Scholar/SAAP Initiative $ 285,714 $ 285,714
TOTAL BOARD PRIORITIES $ 3,682,670 $ 53,574 $ 18,035 $ 3,754,279
DALLAS COUNTY COMMUNITY COLLEGE DISTRICT
2015-2016 BUDGET ALLOCATION - EL CENTRO COLLEGE
Original Budget Allocation- Model B
Updated as of: 5/28/2015 4pm
RECURRING ITEMS 2.49%
Misc College Income $ 1,161,774 $ 48,301 $ 700 $ 1,210,775
TOTAL RECURRING ITEMS $ 1,161,774 $ 48,301 $ 700 $ 1,210,775
6.19%
Smoothing Adjustment $ 1,950,566 $ 884,281 $ 170,058 $ 3,004,905
COLLEGE ALLOCATION $ 41,264,015 $ 5,642,605 $ 1,287,221 $ 48,193,841
0.75%
Reconciliation of Requested Fund Balance & Debt Service Transfers
Use of Fund Balance
Debt Service Transfers $ 364,636 $ 364,636
TOTAL COLLEGE BUDGET $ 41,628,651 $ 5,642,605 $ 1,287,221 $ 48,558,477
Questions?