Chabot–Las Positas
Community College District
Adoption Budget
Fiscal Year
Beginning July 1, 2009
And
Ending June 30, 2010
Board of Trustees of Chabot-Las Positas CCD
County of Alameda and State of California
Joel L. Kinnamon, Ed.D.
Chancellor
CHABOT - LAS POSITAS COMMUNITY COLLEGE DISTRICT
Board of Trustees
Dr. Hal G. Gin — President
Mr. Donald L. “Dobie” Gelles — Secretary
Dr. Arnulfo Cedillo
Mrs. Isobel F. Dvorsky
Dr. Barbara F. Mertes
Dr. Marshall Mitzman
Mr. Carlo Vecchiarelli
Mr. Sudharsan Dwaraknath – Student Trustee
Mr. Evani Gil – Student Trustee
Administrative Officers
Dr. Joel L. Kinnamon – Chancellor
Mr. Lorenzo Legaspi – Vice Chancellor, Business Services
Ms. Judy Hutchinson – Budget Officer
Chabot College
Dr. Celia Barberena - President
Las Positas College
Dr. DeRionne Pollard – President
Chabot - Las Positas Community College District
District Offices
5020 Franklin Drive
Pleasanton, CA 94588
Phone: (925) 485-5203
www.clpccd.cc.ca.us
Table of Contents
Chabot - Las Positas Community Colleges
Annual Budget
Introduction ........................................................................................................................ 3
Full Time Equivalent Student (FTES) Enrollments .......................................................... 8
Board of Trustees Priorities .............................................................................................. 9
Major Revenue Assumptions .......................................................................................... 10
Major Expenditure Assumptions .................................................................................... 11
District Medical and Dental Premium Rates .................................................................. 12
General Fund .................................................................................................................... 13
Source of Funds............................................................................................................................13
Use of Funds.................................................................................................................................14
District Revenue – By Object ........................................................................................................15
District Expenditure – By Object ...................................................................................................16
District General Fund ....................................................................................................................18
Chabot College .............................................................................................................................23
Las Positas College ......................................................................................................................28
District Operations ........................................................................................................................32
Self Insurance Fund ......................................................................................................... 35
Cafeteria Fund .................................................................................................................. 37
Child Development Fund ................................................................................................. 39
Capital Project Fund ........................................................................................................ 41
Capital Outlay Projects Fund ........................................................................................................42
Property Sale Fund .......................................................................................................................43
Measure B Funds ............................................................................................................. 44
Budget Calendar............................................................................................................... 46
Glossary of Finance Terms ............................................................................................. 48
Sound Fiscal Management .............................................................................................. 52
Self-Assessment Checklist............................................................................................................52
Chabot-Las Positas Community College District
Introduction
Coming up with this year’s State budget has proven to be the most elusive in recent history.
The Governor and legislators crafted numerous budget proposals that never fully materialized
and forced districts into being reactive. The entire state budget process became a guessing
game for districts trying to decipher the financial impact of the proposed budget of the day.
A quick chronology of budget events will help us understand how we arrived at this year’s budget.
September 23, 2008 - By the time the fiscal year 2008-09 was signed into law, the budget was
already out of balance by over $1.1 billion.
November 2008 – A month later, the budget shortfall for fiscal year 2008-09 had grown to
$11.2 billion. In addition, the Governor projected a $13 billion shortfall for fiscal year 2009-10.
The Governor declared a fiscal emergency which triggered a special session of the legislature.
December 2008 - The Governor and legislature engaged in numerous budget debates and
deliberations with no resolution. In the meantime, the budget deficit had ballooned to $41.6
billion.
January 2009 - On January 1, 2009, the Governor released his January Budget Proposal for the
fiscal year 2009-10. The proposal included spending reductions, new revenue, securitizing lottery
revenue and borrowing, totaling $41.6 billion.
February 19, 2009 - A budget bill was signed into law and proclaimed as the earliest budget
adoption in the history of California. However, several aspects of the budget deal required voter
approval in a state-wide election.
May 19, 2009 – A special election was held to consider Propositions 1A, 1B, 1C, 1D, 1E and 1F
to raise additional state revenue. Except for 1F, limiting legislators pay, the propositions failed.
June 2, 2009 - The Governor released the details behind his May Revision which included
additional cuts as a result of the failed propositions. For the first time, districts had some concrete
numbers to develop their budgets.
June 23, 2009 - The Chabot-Las Positas Community College District submits its Tentative
Budget. In response to the proposed cuts, the district developed a set of guiding principals and
identified reductions of $5.5 million in unrestricted funds and $3.9 million in categorical funds for
the fiscal year 2008-09 and 2009-10.
July 28, 2009 – After days of marathon hearings in the legislature, the Governor signed a series
of trailer bills to complete the budget package that addresses the states $24 billion budget deficit
through June 30, 2010. The Chabot-Las Positas Community College District’s adoption budget is
based on this latest budget package.
3
Below is a summary of the July 28, 2009 budget package as it relates to the California
Community Colleges and the Chabot-Las Positas Community College District.
For California Community Colleges:


Student fees increased from $20 to $26 per credit until effective fall 2009
An estimated allocation of $130 million in federal funds provided through State
Stabilization provisions of American Recovery and Reinvestment Act (ARRA)

Elimination of all growth funds

No COLA


$333 million in cuts to categorical programs-one time backfill is provided using federal
ARRA funds
$120 million reduction to general purpose funds (in lieu of the proposal to reduce
funding rates for physical education courses)

A budgeted 2009-10 local property tax shortfall of $53 million

A budgeted 2009-10 student fee shortfall of $21 million


Language authorizing the Chancellor to reduce base workload measures in proportion
to cuts in general apportionment funding
Language authorizing community college districts to transfer funds out of certain
categorical programs and into any other categorical program
For Chabot-Las Positas Community College District:


For 2009-10 an adjusted reduction of $3.37 million in unrestricted funds
For 2009-10 an adjusted reduction of $1.90 million in categorical funds
While there is a budget in place, there are potential challenges that could threaten the budget:


American Recover and Reinvestment Act (ARRA) State Stabilization Funds: The
revised budget package includes $130 million in ARRA funds. However, the actual
amount which is determined by a formula is projected by the Systems Office at less
than 50%. In addition, it should be kept in mind that ARRA funding is a one-time backfill
to the categorical cuts
Mid-Year Cuts - Less than projected state revenues and local property taxes will result
in mid-year cuts to the budget
4

Workload Reductions - Further reductions in apportionment could mean further
reductions in district workloads. For most districts it will be too far into the school year
to make adjustments to their schedule
Besides the Governor’s Revised Budget, there are two other significant factors in developing the
District’s budget, enrollment and employee compensation.
District enrollment is projected at 17,719 Full Time Equivalent students (FTES); Chabot College
at 10,414 and Las Positas College at 7,305 or a 3.5% increase in actual enrollment from the prior
year. It is important to point out that the district has not, to this point, made any workload
adjustments. Simply stated, the district is serving more students than what is funded by the state.
The other significant factor is employee compensation. Education is a people business and in the
Chabot-Las Positas Community College District, 85% of the District’s budgeted unrestricted
expenditures are for the services of District employees.
The above assumptions are then utilized to project the district’s revenues and expenditures as
follows:
REVENUES
The three major classifications of revenue by source are State, Local and Federal Revenues.
STATE REVENUES
The largest source of District revenue is General Apportionment which is calculated based on the SB361
formula using attendance of FTES in credit and noncredit courses.
The General Apportionment is funded by a combination of State and Local sources. The Local portion
consists of Property Taxes and 98% of Enrollment Fees. The State portion is the difference between the
sum of collected property taxes and the 98% of enrollment fees from General Apportionment. The 2008-09
General Apportionment Revenue for the District is $86,389,771.
Other State Revenues
Other State revenues include estimates for ongoing programs and any programs for which the
District/College has received funding notification.
These revenue sources include both
unrestricted and restricted funds. Examples include Apprenticeship Program, Foster Kinship
Childcare Fund, and Disable Students Program and Services (DSPS).
LOCAL REVENUE
Property taxes and enrollment fees constitute a significant portion of the local revenue.
Property Taxes
The estimated property taxes for 2009-10 are based on 2008-09 estimates. Property taxes are
one of the components that are deducted from the General Apportionment Revenues
to determine State Apportionment Revenues. As a result any increase in property tax receipts
would be offset by decrease in the State Apportionment revenue. Conversely, a shortfall in
receipts is generally offset by increase in State Apportionment revenue.
5
Enrollment Fees
The State Budget Act increased enrollment fees to $26 per unit. 98% of enrollment fees are one
of the components that are deducted from the General Apportionment Revenues to determine
State Apportionment Revenues.
Other Local Revenues
Estimates for other local revenue are based on historical trends or projected activity. These
revenue sources include both unrestricted and restricted funds. Examples include Facility Use
Fees, Contract Education Programs, and Alameda County Every Child Counts.
FEDERAL REVENUE
Federal revenues include estimates for ongoing programs and any programs for which the District/College
has received funding notification. These revenue sources include both unrestricted and restricted funds.
Examples include Tri-Valley One Stop Career Center, Trio Aspire Fund, and Vocational Training
Education Act Fund (VTEA).
EXPENDITURES
The expenditure budget is the financial operating plan for the District. There are two major
classifications of expenditures, unrestricted expenditures and restricted expenditures.
Unrestricted expenditures are associated with the district’s general operations. Restricted
expenditures are associated with revenues that are required to be spent for specific purposes.
Within each major classification, the expenditures are categorized by the following: Academic
Salaries, Classified Salaries, Benefits, Supplies, Other Operating Expenses and Services, Capital
Outlay, Transfers and Other Outgoing
Academic Salaries - This object is used to record all expenditures for salaries of employees in
academic positions that require minimum qualifications established by the Board of Trustees
pursuant to Education Code Section 87356.
Classified Salaries - Expenditures for the full and prorated portions of salaries of employees in
contract or regular non instructional academic positions are recorded here.
Benefits – This object is used to record all expenditures for the employer’s share of contributions
to retirement plans, as well as the costs of health and welfare benefits for current and retired
employees and their dependents. These benefits include: State Teachers’ Retirement System
(STRS), Public Employees’ Retirement System (PERS) Fund, Social Security and Medicare,
Health and Welfare Benefits, State Unemployment Insurance, Workers’ Compensation Insurance,
Local/Alternative Retirement Systems and Other Benefits.
Supplies - The object code for supplies is used to record all expenditures for instructional and non
instructional supplies and materials, including costs of freight, sales/use tax and handling
charges. Also included are supplies and material used in the care and upkeep of equipment,
buildings and ground and other like items.
6
Other Operating Expenses and Services - This object is used to record all expenditures for
services, leases, rents, travel and other operating expenses. This object also includes expenses
for the annual audit, contract services, dues and membership, election, insurance, legal, and
consultant services, travel and conference, utilities and housekeeping services.
Capital Outlay - This object is used to record all Capital Outlay expenditures. Included are
amounts paid for the acquisition of fixed assets or additions to fixed asset; land or existing
building; improvement of grounds; building construction, remodeling, or additions; and equipment.
Transfers and Other Outgoing - This object is used to record other expenses and nonexpenditure disbursements. These include: debt retirement (long term debt), intra-fund transfers–
out, inter-fund transfers-out, other transfers, student financial aid, other student aid and reserve
for contingencies.
The other significant factor is enrollment. As shown on the following chart, the district continues
to grow. It should be noted that the state budget package includes language that authorizes the
State Chancellor to adjust district’s base workload measures commensurate with reductions in
general apportionment.
7
Chabot-Las Positas
Community College District
Full Time Equivalent Student (FTES) Enrollments
YEAR
CHABOT
%
Growth
LPC
%
Growth
TOTAL
%
Growth
2000-2001
10,005
1.4%
4,982
6.5%
14,987
3.0%
2001-2002
10,569
5.6%
5,508
10.6%
16,077
7.3%
2002-2003
10,928
3.4%
6,120
11.1%
17,048
6.0%
2003-2004
10,326
-5.5%
5,707
-6.7%
16,033
-6.0%
2004-2005
10,477
1.5%
5,886
3.1%
16,363
2.1%
2005-2006
10,367
-1.0%
6,171
4.8%
16,538
1.1%
2006-2007
10,062
-2.9%
6,638
7.6%
16,700
1.0%
2006-2007 Adjusted
10,312
-0.5%
7,088
14.9%
17,401
5.2%
2007-2008
10,063
-2.4%
7,001
-1.2%
17,064
-1.9%
2007-2008 Adjusted
10,358
0.4%
7,143
0.8%
17,501
0.6%
2008-2009
10,533
1.7%
6,590
-7.7%
17,123
-2.16%
2009-2010
10,414
-1.1%
7,305
10.8%
17,719
3.48%
Notes: 2008-09 Stability Funding to 17,501
2009-10 Restoration Funding to 17,501
8
Chabot-Las Positas Community College District
Board of Trustees Priorities
The Chabot-Las Positas Community College District’s Board of Trustees will work as an ethical
and cohesive team in supporting the Chancellor’s maintenance of a fiscally sound and creative
learning environment for students and a productive and rewarding environment for staff. The
Board joins with the Chancellor in judging their effectiveness by:
1.
Requiring regular and accurate fiscal reports that include all major expenditures which
affect the economic health of the colleges and the District;
2.
Adhering to Board Policies that require regular, timely and consistent evaluations in order
to improve staff and student performance;
3.
Requiring all Board reports to be well documented, timely, and thoughtfully prepared with
all appropriate and accurate legal information so that the Board Members will have a solid
basis upon which to make fair decisions;
4.
Operating in an open, honest, and ethical decision-making process;
5.
Maintaining open communication channels with the local communities through the
formation of working partnerships with business, industry, education, and government;
6.
Keeping informed on appropriate State and Federal policies affecting community colleges.
9
Major Revenue Assumptions
Apportionment revenue is based on the Second Principal Apportionment and the 2009 - 2010
Budget Act.
For 2009-10 the State General Apportionment is based on the following
assumptions:
General Apportionment Revenue: 2009 – 2010
 Base apportionment
$86,389,771
 2009-2010 COLA, 0.0%
0
 2009-2010 Growth, 0.0%
0
TOTAL
$86,389,771
Sources:
 Property Taxes
$23,583,632
 Enrollment Fees
6,457,357
 State General Apportionment
(Total Apportionment – Property Taxes -
56,348,782
98% Enrollment Fees)
TOTAL
$86,389,771
Other Revenue:
 Lottery revenue per FTES is estimated at $125 per FTES
 Interest revenue is projected at $310,000
 Enrollment fees will be $26 per unit
 Non-resident tuition revenue is estimated to be $1,496,720
10
Major Expenditure Assumptions
The expenditures are based on serving 17,719 FTES with the necessary faculty and support
staff. In addition, it accounts for anticipated inflationary increase in expenses such as utilities and
property and liability insurance.
Salaries and Benefits
Percentage
 Cost of living adjustment
0.00%
 Statutory benefits are budgeted as follows:
State Teachers Retirement System
8.25%
Public Employees Retirement System
9.70%
OASDHI (Social Security)
6.20%
Medicare
1.45%
State Unemployment Insurance
0.30%
Workers Compensation
1.22%
STRS Cash Balance Plan (Hourly Academic)
4.00%
Alternate Retirement System (Hourly Non Academic)
3.75%
 Step/column and longevity increases are including in the compensation expenditures.
 Health and Welfare benefits (medical, dental, life insurance, vision) are budgeted at
an average cost per employee. Medical premiums cost have increased on average
by 10.8% over 2008 – 2009.
 Retiree Health Benefits budget of $3,986,374
Budget Reductions
Unrestricted
Restricted
 Chabot College
$1,914,043
$1,030,945
 Las Positas College
$1,094,043
$ 614,757
 District Office and M&O
$1,356,131
$ 251,897
Detailed expenditure reductions for each site are presented in Exhibit A.
11
District Medical and Dental Premium Rates
Plan
Employee Only
490.07
651.14
975.10
Employee + 1
980.14
1,301.03
1,950.53
Family
1,470.20
2,148.63
3,218.31
Delta Dental
61.55
123.10
181.57
Vision Service Plan
13.65
27.29
40.95
21.00
N/A
Kaiser
Blue Cross HMO
Blue Cross PPO
Anthem Blue Cross
Life and AD&D
Cost to Employee
Kaiser
Blue Cross HMO
Blue Cross PPO
N/A
Approximate
Employee Only
Employee + 1
Family
-0-0323.96
-0-0649.50
-0-01,069.68
Adjunct Faculty Kaiser Rates – Cost to Employee
Plan
Kaiser
Employee Only
245.04
12
Employee + 1
Family
490.07
735.10
General Fund
Source of Funds
The District derives revenue from a number of sources as shown below. The major sources of
revenue are:
General Apportionment
(State General Fund, Property Taxes, Equalization, and
Enrollment Fees)
Federal Revenue
Other State Revenue
Lottery
Local Revenue
Total Before State Reductions
2%
$86,389,771
2,123,379
9,581,007
2,140,375
15,088,119
$115,322,651
13%
8%
General
Apportionment
2%
Federal Revenue
Other State
Revenue
Lottery
Local Revenue
75%
The single largest source of income is General Apportionment, which is made up of Property Tax,
Enrollment Fees, and State General Fund.
13
Use of Funds
Academic Salaries
Classified Salaries
Benefits
Supplies
Other Operating Expenses and Services
Capital Outlay
Transfers and Other Outgo
Total Before State Reductions
$45,414,153
27,174,998
23,652,903
4,067,184
17,165,759
481,690
1,685,188
$119,641,875
Academic Salaries
15%
0%
Classified Salaries
1%
3%
38%
Benefits
Supplies
20%
Other Operating
Expenses and Services
Capital Outlay
23%
Transfers and Other
Outgo
14
District Revenue – By Object
The following is a summary of income by account within each major category:
2009 - 2010
Proposed Budget
APPORTIONMENT
8611
State General
8810
Property Taxes
8874
Enrollment Fees
TOTAL APPORTIONMENT REVENUES
Federal Revenues
8100
Federal Revenues
TOTAL FEDERAL REVENUES
Other State Revenues
8612
Apprenticeship Allowance
8622
EOPS
8623
D.S.P. & S.
862502
CALWORKS
8626
TTIP
862906
CARE
862907
BFAP
862908
Matriculation (Credit)
862912
Instructional Equipment Grant
862913
Instructional Block Grant
862914
Economic and Workforce Development
862915
Part Time Faculty
8695
Lottery Revenues
8690
Other State Revenues
TOTAL STATE REVENUES
Other Local Revenues
8830
Contract Services
8850
Facility Use Fees
8860
Interest on Deposit
8870
Other Student Fees
8880
Non Resident Tuition
8881
Parking Fees
8890
Other Local Revenue
TOTAL OTHER LOCAL REVENUES
Other Financing Sources
8900
Other Financing Sources
TOTAL OTHER FINANCING SOURCES
$56,348,782
23,583,632
6,457,357
$86,389,771
2,123,379
$2,123,379
681,440
853,074
1,411,703
454,226
57,658
128,510
553,390
841,046
0
0
331,345
514,553
2,140,375
3,754,062
$11,721,382
5,787,930
440,000
310,000
1,652,875
1,496,720
1,007,998
4,392,596
$15,073,119
15,000
$15,000
$115,322,651
TOTAL REVENUES
STATE BUDGET REDUCTION
($5,267,599)
15
District Expenditure – By Object
The following is a summary of expenditures by account within each major category:
2009-2010
Proposed Budget
ACADEMIC SALARIES
1100
Teachers - Contract
1200
Non Teachers - Contract
1300
Teachers - Non Contract
1400
Non Teachers - Non Contract
TOTAL ACADEMIC SALARIES
$22,983,402
7,924,634
13,700,517
805,600
$45,414,153
CLASSIFIED SALARIES
2100
Classified Regular
2200
Instructional Assistants - Regular
2300
Classified - Hourly
2400
Instructional Assistants - Hourly
TOTAL CLASSIFIED SALARIES
23,447,836
1,295,505
2,214,286
217,371
$27,174,998
BENEFITS
3100
STRS
3200
PERS
3300
Social Security & Medicare
3400
Health & Welfare Benefits
3500
State Unemployment Insurance
3600
Workers’ Compensation Insurance
3700
Alternate Retirement System
3800
Consolidated Benefits
3900
Other Benefits (Executive Allowances)
TOTAL BENEFITS
2,553,623
2,317,192
2,270,454
13,987,386
16,946
623,652
17,307
1,808,368
57,975
$23,652,903
SUPPLIES
4000
Supplies
TOTAL SUPPLIES
4,067,184
$4,067,184
16
District Expenditure – By Object
2009 - 2010
Proposed Budget
OTHER OPERATING EXPENSES & SERVICES
5000
Other Operating Expenses
5100
Personal Services
5200
Travel & Conference Expenses
5300
Dues & Memberships
5400
Insurance
5500
Utilities & Housekeeping
5600
Rents, Leases & Repairs
5800
Other Services & Expenses
TOTAL OTHER OPERATING EXPENSES & SERVICES
CAPITAL OUTLAY
6000
Capital Expenses
6100
Site Improvement
6200
Building
6300
Library Books
6400
Equipment/Furniture/Fixtures
TOTAL CAPITAL OUTLAY
$9,739,365
332,576
113,313
57,595
644,379
2,449,379
908,402
2,920,750
$17,165,759
148,663
20,000
20,000
5,000
288,027
$481,690
TRANSFERS AND OTHER OUTGO
7300
Interfund Transfers
7500
Student Financial Aid
7600
Other Payments to/for Students
TOTAL TRANSFERS & OTHER OUTGO
1,255,188
300,000
130,000
$1,685,188
TOTAL EXPENDITURES
$119,641,875
STATE BUDGET REDUCTION
($6,261,816)
FUND BALANCE
General Reserve for Economic Uncertainties
Other Reserves: Sabbatical; Legal; Energy; Adjunct, RDA
Restoration Apportionment Reserve
Restricted Accounts Ending Balance
Site/Undesignated Ending Balance
17
$4,991,192
683,626
1,568,565
3,512,442
388,732
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
District General Fund
General Fund - Total
2008-09
Unaudited Actual
2009-10
Tentative Budget
2009-10
Adoption Budget
$ 55,619,332
13,741,935
$ 57,984,051
10,923,500
$ 56,348,782
11,721,382
24,245,219
5,359,334
15,480,885
23,971,277
5,452,138
12,748,191
23,583,632
6,457,357
15,088,119
Federal Revenues
Total Estimated Revenues
1,883,144
$ 116,329,848
2,129,304
$ 113,208,461
2,123,379
$ 115,322,651
Total Intrafund Transfers In
Total Estimated Revenues, Transfers
$
875,982
$ 117,205,830
$
789,891
$ 113,998,352
$ 1,155,244
$ 116,477,895
State Budget Reductions
$
$ (7,381,786)
$ (5,267,599)
Estimated Revenues
State Revenues
General Apportionment
Other
Local Revenues
Property Taxes
Enrollment Fees
Other
-
Total Adjusted Revenue
$ 117,205,830
$ 106,616,566
$ 111,210,296
Expenditures
Academic Salaries
Classified Salaries
Benefits
RUMBL Benefits
Supplies/Services/Capital Outlay
Services
Capital Outlay
Other Outgo/Interfund Transfers
Interfund Transfers
$ 46,712,476
26,634,551
18,876,652
3,471,172
2,727,225
12,724,343
1,151,975
1,218,967
4,690,964
$ 45,491,653
26,621,872
19,106,037
3,986,374
10,244,441
8,641,523
392,369
1,006,345
360,000
$ 45,414,153
27,174,998
19,666,529
3,986,374
4,067,184
17,165,759
481,690
430,000
1,255,188
Total Expenditures
$ 118,208,324
$ 115,850,614
$ 119,641,875
Total Intrafund Transfers Out
$
$
$
Total Expenditures & Transfers
$ 119,206,706
$ 116,640,505
$ 120,947,119
State Budget Reductions
$
$ (7,381,787)
$ (6,261,816)
$ 119,206,706
$ 109,258,718
$ 114,685,303
$ (2,000,875)
$ 16,620,440
$ 14,619,565
$ (2,642,153)
$ 11,543,994
$ 8,901,841
$ (3,475,007)
$ 14,619,565
$ 11,144,557
$
$
$
$
$
$
$
$
$
$
Total Adjusted Expenditures
Increase/(Decrease) in Fund Balance
Beginning Balance
Ending Balance
Components of Ending Balance
General Reserve for Economic Uncertainties
Other Reserves: Sabbatical; Legal; Energy; Adjunct; RDA
Restoration Apportionment Reserve
Restricted Accounts Ending Balance
Site/Undesignated Ending Balance
18
998,382
-
789,891
5,183,632
1,267,768
2,450,440
0
1,305,244
4,991,192
683,626
1,568,565
3,512,443
388,732
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
District Total - Unrestricted
2008-09
Unaudited Actual
2009-10
Tentative Budget
2009-10
Adoption Budget
$ 55,619,332
4,087,391
$ 57,984,051
$ 56,348,782
3,635,834
3,143,042
24,245,219
5,359,334
10,894,495
23,971,277
5,452,138
9,985,993
23,583,632
6,457,357
10,334,821
1,274
1,200
1,200
$ 100,207,045
$ 101,030,493
$ 99,868,834
$
788,087
-
$
789,891
-
$
1,155,244
-
Total Intrafund Transfers In
$
788,087
$
789,891
$
1,155,244
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 100,995,132
$
$ 100,995,132
$ 101,820,384
$ (4,230,000)
$ 97,590,385
$ 101,024,078
$ (3,370,000)
$ 97,654,078
Expenditures
Academic Salaries
Classified Salaries
Benefits
RUMBL Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
$ 44,782,300
21,495,431
17,384,977
3,471,172
1,748,093
10,667,404
378,378
666,323
2,027,752
$ 43,973,637
21,980,162
17,420,898
3,986,374
8,673,352
6,651,749
236,427
390,048
360,000
$ 43,770,971
22,533,287
17,981,390
3,986,374
2,448,468
11,886,632
325,748
1,255,188
Total Expenditures
$ 102,621,830
$ 103,672,646
$ 104,188,058
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
910,487
87,895
$
789,891
-
$
1,305,244
-
Total Intrafund Transfers Out
$
998,382
$
789,891
$
1,305,244
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 103,620,212
$
$ 103,620,212
$ 104,462,537
$ (4,230,000)
$ 100,232,537
$ 105,493,302
$ (4,364,217)
$ 101,129,085
Increase/(Decrease) in Fund Balance
Beginning Balance
$ (2,625,080)
$ 13,732,201
$ (2,642,152)
$ 9,093,554
$ (3,475,007)
$ 11,107,122
Ending Balance
$ 11,107,122
$
$
Estimated Revenues
State Revenues
General Apportionment
Prior Year Adjustment, Recalculation
Deficit Factor Adjustment
Other
Local Revenues
Property Taxes
Enrollment Fees
Other
Federal Revenues
Total Estimated Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
19
6,451,401
7,632,115
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
District Total - Restricted
Estimated Revenues
State Revenues
General Apportionment
Other
2008-09
Unaudited Actual
$
9,654,544
2009-10
Tentative Budget
$
2009-10
Adoption Budget
7,287,666
8,578,340
Local Revenues
Property Taxes
Enrollment Fees
Other
4,586,390
2,762,198
4,753,298
Federal Revenues
1,881,870
2,128,104
2,122,179
$ 16,122,803
$ 12,177,968
$ 15,453,817
$
87,895
$
-
$
-
Total Intrafund Transfers In
$
87,895
$
-
$
-
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 16,210,698
$
$ 16,210,698
$ 12,177,968
$ (3,151,787)
$ 9,026,181
$ 15,453,817
$ (1,897,599)
$ 13,556,218
$
$
$
Total Estimated Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers (included in above)
1,930,175
5,139,120
1,491,675
979,132
2,056,939
773,596
552,644
2,663,212
1,518,016
4,641,710
1,685,140
1,571,089
1,989,774
155,942
616,297
-
1,643,182
4,641,711
1,685,139
1,618,716
5,279,127
155,942
430,000
-
Total Expenditures
$ 15,586,494
$ 12,177,968
$ 15,453,818
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
-
$
-
$
-
Total Intrafund Transfers Out
$
-
$
-
$
-
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 15,586,494
$
$ 15,586,494
$ 12,177,968
$ (3,151,787)
$ 9,026,181
$ 15,453,818
$ (1,897,599)
$ 13,556,219
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
624,204
2,888,239
$
$
(0)
2,450,440
$
$
(0)
3,512,443
Ending Balance
$
3,512,443
$
2,450,440
$
3,512,443
20
CHABOT COLLEGE
25555 Hesperian Boulevard
Hayward, California 94545
(510) 723-6600
www.chabot.cc.ca.us
21
Chabot College
Vision, Mission, and Value Statements
Approved May 26, 2004 by Institutional Planning and Budget Council (IPBC)
Adopted July 1, 2004 by College Council
Vision
Chabot College is a learning-centered institution with a culture of thoughtfulness and academic
excellence, committed to creating a vibrant community of life-Iong learners.
Mission
Chabot College is a public comprehensive community college that prepares students to succeed
in their education, progress in the workplace, and engage in the civic and cultural life of the global
community. The college furthers student learning and responds to the educational needs of our
local population and economy. The college serves as an educational leader, contributing its
resources to the intellectual, cultural, physical, and economic vitality of the region. Recognizing
that learning is a life-long journey, the college provides opportunities for the intellectual
enrichment and physical well-being of all community members who can benefit.
Values
The college's vision and mission are supported by the following collective values:
LEARNING AND TEACHING
 supporting a variety of teaching philosophies and learning modalities
 providing an environment conducive to intellectual curiosity and innovation
 encouraging collaboration that fosters learning
 engaging in ongoing reflection on learning, by students and by staff
 cultivating critical thinking in various contexts
 supporting the development of the whole person
COMMUNITY AND DIVERSITY
 building a safe and supportive campus community
 treating one another with respect, dignity, and integrity
 practicing our work in an ethical and reflective manner
 honoring and respecting cultural diversity
 encouraging diversity in our curriculum and community of learners
INDIVIDUAL AND COLLECTIVE RESPONSIBILITY
 taking individual responsibility for our own learning
 cultivating a sense of social and individual responsibility
 developing reflective, responsible and compassionate citizens
 playing a leadership role in the larger community
 embracing thoughtful change and innovation
22
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Chabot College
General Fund
Chabot College - Total
Estimated Revenues
State Revenues
General Apportionment
Other
2008-09
Unaudited Actual
2009-10
Adoption Budget
6,659,970
4,660,968
Local Revenues
Property Taxes
Enrollment Fees
Other
5,458,496
3,528,735
4,113,963
Federal Revenues
1,213,155
1,412,349
1,411,358
$ 10,783,114
Total Estimated Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
$
2009-10
Tentative Budget
$ 13,331,621
$
9,602,052
$
$
210,000
42,387,546
168,513
338,002
41,694,482
87,895
$
$
5,257,793
471,342
41,745,578
476,648
Total Intrafund Transfers In
$ 42,120,379
$ 42,766,059
$ 42,693,568
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 55,452,000
$
$ 55,452,000
$ 52,368,111
$ (3,937,081)
$ 48,431,029
$ 53,476,682
$ (2,630,849)
$ 50,845,833
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
$ 28,858,083
9,522,437
8,996,513
1,148,332
2,797,026
515,634
317,759
1,218,127
-
$ 27,611,756
8,535,748
9,216,557
1,339,535
5,082,827
174,942
300,000
360,000
-
$ 27,563,415
9,222,532
9,566,813
983,703
5,451,987
174,942
300,000
360,000
-
Total Expenditures
$ 53,373,911
$ 52,621,365
$ 53,623,392
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
53,719
87,895
$
223,394
-
$
68,625
-
Total Intrafund Transfers Out
$
141,614
$
223,394
$
68,625
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 53,515,525
$
$ 53,515,525
$ 52,844,759
$ (3,937,081)
$ 48,907,678
$ 53,692,017
$ (2,944,988)
$ 50,747,029
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
1,936,475
541,826
$
$
(476,648)
765,780
$
$
98,804
2,478,301
Ending Balance
$
2,478,301
$
289,131
$
2,577,105
23
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Chabot College - Unrestricted
Estimated Revenues
State Revenues
General Apportionment
Other
2008-09
Unaudited Actual
$
Local Revenues
Property Taxes
Enrollment Fees
Other
Federal Revenues
Total Estimated Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
612,688
2009-10
Tentative Budget
$
633,527
2009-10
Adoption Budget
$
561,478
2,588,543
2,209,535
2,306,535
1,274
1,200
1,200
$
3,202,506
$
2,844,262
$
2,869,213
$
338,002
41,495,714
-
$
210,000
42,184,478
168,513
$
471,342
41,598,342
476,648
Total Intrafund Transfers In
$ 41,833,716
$ 42,562,991
$ 42,546,332
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 45,036,222
$
$ 45,036,222
$ 45,407,253
$ (2,008,188)
$ 43,399,065
$ 45,415,545
$ (1,599,904)
$ 43,815,641
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
$ 27,723,405
6,678,025
8,207,154
526,352
1,630,132
4,468
968,210
-
$ 26,704,111
6,110,373
8,294,101
900,000
3,271,922
20,000
360,000
-
$ 26,530,604
6,797,157
8,644,357
600,000
2,610,137
20,000
360,000
-
Total Expenditures
$ 45,737,746
$ 45,660,507
$ 45,562,255
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
53,719
87,895
$
223,394
-
$
68,625
-
Total Intrafund Transfers Out
$
141,614
$
223,394
$
68,625
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 45,879,360
$
$ 45,879,360
$ 45,883,901
$ (2,008,188)
$ 43,875,713
$ 45,630,880
$ (1,914,043)
$ 43,716,837
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
(843,138)
-
$
(476,648)
$ (1,096,027)
$
$
98,804
(843,138)
Ending Balance
$
(843,138)
$ (1,572,675)
$
(744,334)
24
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Chabot College - Restricted
Estimated Revenues
State Revenues
General Apportionment
Other
2008-09
Unaudited Actual
$
6,047,282
2009-10
Tentative Budget
$
4,027,441
2009-10
Adoption Budget
$
4,696,315
Local Revenues
Property Taxes
Enrollment Fees
Other
2,869,953
1,319,200
1,807,428
Federal Revenues
1,211,881
1,411,149
1,410,158
Total Estimated Revenues
$ 10,129,116
$
6,757,790
$
7,913,901
$
198,768
87,895
$
203,068
-
$
147,236
-
Total Intrafund Transfers In
$
286,663
$
203,068
$
147,236
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 10,415,779
$
$ 10,415,779
$ 6,960,858
$ (1,928,893)
$ 5,031,964
$ 8,061,137
$ (1,030,945)
$ 7,030,192
$
1,134,678
2,844,412
789,359
621,980
1,166,894
511,166
317,759
249,916
-
$
907,645
2,425,375
922,456
439,535
1,810,905
154,942
300,000
-
$
1,032,811
2,425,375
922,456
383,703
2,841,850
154,942
300,000
-
Total Expenditures
$
7,636,165
$
6,960,858
$
8,061,137
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
-
$
-
$
-
Total Intrafund Transfers Out
$
-
$
-
$
-
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$
$
$
7,636,165
7,636,165
$ 6,960,858
$ (1,928,893)
$ 5,031,965
$ 8,061,137
$ (1,030,945)
$ 7,030,192
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
2,779,614
541,826
$
$
(0)
1,861,806
$
$
(0)
3,321,440
Ending Balance
$
3,321,440
$
1,861,806
$
3,321,440
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
25
LAS POSITAS COLLEGE
3033 Collier Canyon Road
Livermore, California 94550
(925) 373-5800
www.laspositas.cc.ca.us
26
Las Positas College
Vision, Mission, and Value Statements
Mission
Las Positas College is an inclusive, learning-centered institution providing educational opportunities that
meet the academic, intellectual, career-technical, creative, and personal development goals of its diverse
students. Students develop the knowledge, skills, values, and abilities to become engaged and contributing
members of the community.
Vision
Las Positas College meets our students and community where they are and creates experiences for them
that build their capacity, speak to their potential, and transform their lives.
1.
Values
Provide excellence in teaching, student learning, services to students, and scholarship by providing
state of the art learning facilities, equipment, supplies and resources, and staffing. (Teaching and
Learning)
2.
Increase recognition of Las Positas College as a premier institution of innovative higher education that
prepares talented, competent, and engaged members of the community. (Institutional Advancement)
3.
Ensure the highest level of service to students and the community through continuous and purposeful
evaluation of programs and services that situates student learning, community responsiveness, and
employee engagement as the center of all we do. (Accountability)
4.
Offer cutting edge educational opportunities designed to accelerate the economic development of the
Tri-Valley region. (Economic Development)
5.
Provide excellence in the stewardship of the community’s investment in Las Positas College and
expand the institution’s capacity to apply resources to meet the needs of students, staff, and faculty
through strategic assessment and resource allocation. (Resource Development and Allocation)
6.
Commit to excellence in teaching, student learning, and scholarship by expanding professional
development for all employees and nurturing the intellectualism within the campus culture. (Academic
and Professional Excellence)
7.
Serve a diverse college community by maintaining and expanding an environment of accessibility,
equality, and social justice. (Diversity and Pluralism)
8.
Craft a culture of collective responsibility through an enhancement of College processes and systems,
reinforcing internal communication, integrating internal planning processes that promote coordination
and accountability, and strengthening a sense of community and collaboration internally and within the
District. (Communication and Infrastructure)
9.
Serve as a catalyst for enhanced community life through outreach, partnerships, services, and
significant contributions to quality arts, cultural, wellness and vitality experiences and activities in the
Tri-Valley. (Community Life)
10. Engage in sustainable stewardship and community leadership as an institution through our use of
products and technology, our practices and curriculum, our policies, and our philosophy as
represented through institutional culture and leadership. (Sustainability)
27
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Las Positas College
General Fund
Las Positas College - Total
2008-09
Unaudited Actual
Estimated Revenues
State Revenues
General Apportionment
Other
$
Local Revenues
Property Taxes
Enrollment Fees
Local Revenues
3,121,428
2009-10
Tentative Budget
$
2,490,784
669,989
Federal Revenues
Total Estimated Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
2,815,450
2009-10
Adoption Budget
$
1,607,435
716,955
2,908,878
1,791,143
712,021
$
6,282,201
$
5,139,840
$
5,412,042
$
340,403
26,737,837
-
$
210,000
26,705,898
91,696
$
552,171
26,317,113
302,248
Total Intrafund Transfers In
$ 27,078,240
$ 27,007,594
$ 27,171,532
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 33,360,441
$
$ 33,360,441
$ 32,147,434
$ (2,496,309)
$ 29,651,125
$ 32,583,574
$ (1,629,275)
$ 30,954,299
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
$ 17,553,062
6,497,154
5,594,842
704,241
1,523,396
267,573
255,246
217,028
-
$ 17,111,896
6,548,614
5,360,337
2,025,218
1,063,192
83,927
130,000
-
$ 17,082,737
6,529,495
5,447,393
1,988,937
1,250,298
83,927
130,000
-
Total Expenditures
$ 32,612,541
$ 32,323,185
$ 32,512,788
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
35,963
-
$
126,497
-
$
43,106
-
Total Intrafund Transfers Out
$
35,963
$
126,497
$
43,106
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 32,648,504
$
$ 32,648,504
$ 32,449,682
$ (2,496,309)
$ 29,953,372
$ 32,555,894
$ (1,708,800)
$ 30,847,094
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
711,937
42,625
$
$
(302,248)
(135,629)
$
$
107,205
754,562
Ending Balance
$
754,562
$
(437,876)
$
861,767
28
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Las Positas College - Unrestricted
2008-09
Unaudited Actual
Estimated Revenues
State Revenues
General Apportionment
Other
$
Local Revenues
Property Taxes
Enrollment Fees
Local Revenues
181,092
2009-10
Tentative Budget
$
1,589,778
Federal Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
$
1,172,435
-
Total Estimated Revenues
295,127
2009-10
Adoption Budget
198,515
1,354,143
-
-
$
1,770,870
$
1,467,562
$
1,552,658
$
340,403
26,604,770
-
$
210,000
26,577,131
91,696
$
552,171
26,224,627
302,248
Total Intrafund Transfers In
$ 26,945,173
$ 26,878,827
$ 27,079,046
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 28,716,043
$
$ 28,716,043
$ 28,346,389
$ (1,273,416)
$ 27,072,973
$ 28,631,704
$ (1,014,518)
$ 27,617,186
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
$ 16,757,565
4,971,224
5,133,208
423,705
870,957
86,276
123,813
-
$ 16,501,526
5,072,751
4,903,078
897,666
1,063,192
83,927
-
$ 16,472,366
5,053,632
$ 4,990,135
897,666
1,063,192
83,927
-
Total Expenditures
$ 28,366,748
$ 28,522,140
$ 28,560,917
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
35,963
-
$
126,497
-
$
43,106
-
Total Intrafund Transfers Out
$
35,963
$
126,497
$
43,106
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 28,402,711
$
$ 28,402,711
$ 28,648,637
$ (1,273,416)
$ 27,375,221
$ 28,604,023
$ (1,094,043)
$ 27,509,980
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
313,332
-
$
$
(302,248)
(377,949)
$
$
107,206
313,332
Ending Balance
$
313,332
$
(680,197)
$
420,538
29
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Las Positas College - Restricted
2008-09
Unaudited Actual
Estimated Revenues
State Revenues
General Apportionment
Other
$
2,940,336
2009-10
Tentative Budget
$
2,520,323
2009-10
Adoption Budget
$
2,710,363
Local Revenues
Property Taxes
Enrollment Fees
Other
901,006
435,000
437,000
Federal Revenues
669,989
716,955
712,021
Total Estimated Revenues
$
4,511,331
$
3,672,278
$
3,859,384
$
133,067
-
$
128,767
-
$
92,486
-
Total Intrafund Transfers In
$
133,067
$
128,767
$
92,486
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$
$
$
4,644,398
4,644,398
$ 3,801,045
$ (1,222,893)
$ 2,578,152
$
$
$
3,951,870
(614,757)
3,337,113
$
795,497
1,525,930
461,634
280,536
652,439
181,297
131,433
217,028
-
$
$
610,371
1,475,864
457,259
1,091,271
187,106
4,245,793
$
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
Total Expenditures
$
Total Intrafund Transfers Out
$
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$
$
$
4,245,793
4,245,793
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
Ending Balance
$
30
-
610,371
1,475,863
457,259
1,127,552
130,000
-
$
3,801,045
-
130,000
$
$
3,951,870
-
$ 3,801,045
$ (1,222,893)
$ 2,578,151
$
$
$
3,951,870
(614,757)
3,337,113
398,605
42,625
$
$
0
242,320
$
$
(0)
441,230
441,230
$
242,320
$
441,229
DISTRICT SERVICES
MAINTENANCE & OPERATIONS
CONTRACT EDUCATION/
ECONOMIC DEVELOPMENT
5020 Franklin Drive
Pleasanton, CA 94588
(925) 485-5208
www.clpccd.cc.ca.us
31
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
District Operations
General Fund
Dist Svces/Maintenance & Operations - Total
2008-09
Unaudited Actual
Estimated Revenues
State Revenues
General Apportionment
Other
$
Local Revenues
Property Taxes
Enrollment Fees
Other
582,567
2009-10
Tentative Budget
$
7,228,962
Federal Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
$
7,312,021
-
Total Estimated Revenues
1,007,981
2009-10
Adoption Budget
8,883,013
-
$
7,811,529
$
8,320,002
$
109,682
16,452,852
1,500,307
$
109,682
15,615,646
1,900,000
1,367,940
$ 10,250,953
$
131,731
15,615,173
2,125,104
Total Intrafund Transfers In
$ 18,062,841
$ 17,625,328
$ 17,872,008
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 25,874,370
$
$ 25,874,370
$ 25,945,330
$
(948,396)
$ 24,996,934
$ 28,122,961
$ (1,007,475)
$ 27,115,486
$
$
$
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
301,330
10,614,960
4,285,297
874,652
8,403,922
368,768
3,255,810
438,001
11,537,510
4,529,143
6,460,431
2,495,504
133,500
576,345
-
438,001
11,422,970
4,652,323
1,094,544
10,463,474
222,821
390,188
Total Expenditures
$ 28,104,739
$ 26,170,433
$ 28,684,321
Intrafund Transfers Out
Admin & Fiscal/Athletic Ins/Sab Leave
Other
$
-
$
-
$
-
Total Intrafund Transfers Out
$
-
$
-
$
-
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 28,104,739
$
$ 28,104,739
$ 26,170,433
$
(948,396)
$ 25,222,037
$ 28,684,321
$ (1,608,028)
$ 27,076,293
Increase/(Decrease) in Fund Balance
Beginning Balance
$ (2,230,369)
$ 2,303,788
$
$
(225,103)
(860,226)
$
$
39,193
73,419
Ending Balance
$
$ (1,085,329)
$
112,612
32
73,419
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Dist Svces/Mtnce & Operations - Unrestricted
2008-09
Unaudited Actual
Estimated Revenues
State Revenues
General Apportionment
Other
$
Local Revenues
Property Taxes
Enrollment Fees
Other
159,589
2009-10
Tentative Budget
$
6,413,531
Federal Revenues
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
$
6,304,023
-
Total Estimated Revenues
599,914
2009-10
Adoption Budget
436,000
6,374,143
-
-
$
6,573,120
$
6,903,937
$
6,810,143
$
109,682
16,452,852
1,500,307
$
109,682
15,615,646
1,900,000
$
131,731
15,615,173
2,125,104
Total Intrafund Transfers In
$ 18,062,841
$ 17,625,328
$ 17,872,008
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$ 24,635,961
$
$ 24,635,961
$ 24,529,265
$
(948,396)
$ 23,580,869
$ 24,682,151
$
(755,578)
$ 23,926,573
$
$
$
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
301,330
9,846,182
4,044,615
798,036
8,166,315
287,634
1,059,541
-
438,001
10,797,037
4,223,718
6,456,429
2,316,635
132,500
390,048
-
438,001
10,682,498
4,346,898
950,802
8,213,303
221,821
390,188
-
Total Expenditures
$ 24,503,654
$ 24,754,368
$ 25,243,511
Total Intrafund Transfers Out
$
$
$
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$ 24,503,654
$
$ 24,503,654
$ 24,754,368
$
(948,396)
$ 23,805,972
$ 25,243,511
$ (1,356,131)
$ 23,887,380
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
132,307
0
$
$
(225,103)
(372,127)
$
$
39,193
132,307
Ending Balance
$
132,307
$
(597,230)
$
171,500
33
-
-
-
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
General Fund
Dist Svces/Maintenance & Operations - Restricted
Estimated Revenues
State Revenues
General Apportionment
Other
2008-09
Unaudited Actual
$
Local Revenues
Property Taxes
Enrollment Fees
Other
422,978
2009-10
Tentative Budget
$
815,431
Federal Revenues
$
Intrafund Transfers In
Admin & Fiscal/Athletic Ins/Sab Leave
Revenue Allocations
Other
1,238,409
$
1,416,065
931,940
2,508,870
-
-
$
-
3,440,810
-
Total Intrafund Transfers In
$
Total Estimated Revenues, Transfers
State Budget Reductions
Total Adjusted Revenue
$
$
$
1,238,409
1,238,409
$
$
$
1,416,065
1,416,065
$
$
$
3,440,810
(251,897)
3,188,913
$
768,778
240,682
76,616
237,606
81,134
2,196,269
-
$
740,472
305,425
4,002
178,869
1,000
186,297
-
$
740,472
305,425
143,742
2,250,171
1,000
-
Total Expenditures
$
3,601,085
$
1,416,065
$
3,440,810
Total Intrafund Transfers Out
$
Total Expenditures & Transfers
State Budget Reductions
Total Adjusted Expenditures
$
$
$
Increase/(Decrease) in Fund Balance
Beginning Balance
$ (2,362,676)
$ 2,303,788
$
$
Ending Balance
$
$
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Interfund Transfers
Transfers to Restricted
34
-
$
1,007,998
-
Total Estimated Revenues
408,067
2009-10
Adoption Budget
3,601,085
3,601,085
(58,888)
$
$
$
$
$
-
1,416,065
1,416,065
$
$
-
-
$
$
$
3,440,810
(251,897)
3,188,913
(488,099)
$
$
(58,888)
(488,099)
$
(58,888)
Self Insurance Fund
2009-2010
The purpose of the Self Insurance Fund is to account for funds to pay for the cost of the
current fiscal year retiree medical benefits, and to set aside funds for the future unfunded
retiree medical liability. This fund is also referred to as the Retiree Unfunded Medical
Benefit Liability (RUMBL) Fund.
The District pays for the cost of medical benefits for qualified retirees. An actuarial study
determined that the annual expense for these benefits would eventually rise to a level that
could not be supported by the District’s normal operating budget. The annual increase in
expenses is due to a combination of the increasing number of retirees and the increasing
cost of the medical benefits.
The transfer amount for 2009-10 has been increased to $3,986,374 to approximate actual
annual cost.
It should be noted that the District is transferring an additional funds to build up the
RUMBL fund.
BUDGET ASSUMPTIONS:
REVENUES
Sources of revenue are interest income and a transfer from the General Fund.
EXPENDITURES
The expenditures are based on the actual number of retirees and potential increase in
medical benefit costs.
35
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Self Insurance
Self Insurance Fund
District Total
Estimated Revenues
Contract Services
Interest
Interfund Transfers
2008-09
Adjusted Budget
2008-09
Unaudited Actual
2009-10
Budget
$
3,471,172
50,000
-
$
3,471,172
49,576
-
$
3,986,374
50,000
505,000
$
3,521,172
$
3,520,748
$
4,541,374
$
3,532,503
-
$
3,866,002
-
$
3,986,374
-
Total Expenditures
$
3,532,503
$
3,866,002
$
3,986,374
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
(11,331)
3,035,667
$
$
(345,254)
3,035,667
$
$
555,000
2,690,413
Ending Balance
$
3,024,336
$
2,690,413
$
3,245,413
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
36
Cafeteria Fund
2009-2010
The purpose of the Cafeteria Fund is to record the revenues and expenses related to food
service operations. At Chabot College, this consists of a cafeteria and food & beverage
vending machines, both operated by outside contractors. At Las Positas College, this also
consists of a cafeteria and food & beverage machines, both operated by outside
contractors.
BUDGET ASSUMPTIONS:
REVENUES
2009-2010 estimated revenues are based on past performance and/or contractual
minimum commissions.
EXPENDITURES
These expenses are for the maintenance of the cafeterias at the colleges. The expenses
for 2009-2010 consist of salary and benefit expenses for custodial services.
All commissions from vending machine sales are transferred to the Associated Students of
Chabot College.
37
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Cafeteria Fund
Cafeteria Fund
District Total
Estimated Revenues
Cafeteria Operations
Vending Commissions
Catering Truck
Interest
Interfund Transfers In
2008-09
Adjusted Budget
2008-09
Unaudited Actual
2009-10
Budget
$
20,000
6,000
200
23,352
$
24,393
(301)
-
$
20,000
7,830
200
-
$
49,552
$
24,092
$
28,030
$
34,560
14,992
-
$
9,963
4,857
(6,040)
$
28,129
14,774
-
Total Expenditures
$
49,552
$
8,780
$
42,903
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
(0)
28,874
$
$
15,312
28,874
$
$
(14,873)
44,186
Ending Balance
$
28,874
$
44,186
$
29,313
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
38
Child Development Fund
2009-2010
The purpose of the Child Development Fund is to record the revenues and expenses
related to the operation of the child development center at Chabot College.
BUDGET ASSUMPTIONS:
REVENUES
Revenues for the support of the child development center come from several sources
including fees paid by parents, State preschool grants, Federal Head-start and local
programs.
There is an Interfund Transfer in amount of $360,000 from the General Fund to maintain a
balanced budget.
EXPENDITURES
The expenditures for the operation of the child development center include the salaries &
benefits of the staff and necessary supplies, such as learning materials and food for the
children.
39
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Child Development Fund
Child Development Fund
District Total
Estimated Revenues
State Revenues
Child Care Fees
Federal Revenues
Local Revenues
Interest
Interfund Transfers In
2008-09
Adjusted Budget
2008-09
Unaudited Actual
$
1,067,793
171,400
573,973
662,332
$
$
2,475,498
$
$
1,652,306
545,673
140,475
30,251
8,752
30,000
60,000
-
Total Expenditures
$
2,467,457
Increase/(Decrease) in Fund Balance
Beginning Balance
$
$
Ending Balance
$
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
40
8,041
(8,041)
0
$
900,711
163,720
566,000
360,000
2,426,944
$
1,990,431
$
1,652,306
545,279
134,515
29,584
8,752
30,000
18,467
-
$
1,343,520
604,679
42,232
-
$
2,418,903
$
1,990,431
$
$
0
0
$
0
$
$
$
984,153
131,836
567,416
11,321
(13,588)
745,806
2009-10
Budget
8,041
(8,041)
0
Capital Project Fund
2009-2010
The purpose of the Capital Projects Fund is to record revenues and expenditures related
to acquisition, construction or improvement of grounds or buildings, including scheduled
maintenance projects. There are two sub-funds associated with this fund: State funded
Capital Projects which accounts for all construction or improvement of grounds or
buildings, including scheduled maintenance projects and the Property Sale Fund which
currently accounts for the monies received for the sale of District owned property in Castro
Valley (Nike site).
Capital Projects Fund
Construction Projects
Chabot College

Math-Science Building 1800/1900 Modernization (design)
Scheduled Maintenance
It should be noted that the State is not currently funding specific scheduled
maintenance projects nor has suspended funding for the Block Grant and Physical
Plant and Instructional Support programs.
Property Sale Fund
The only source of revenues for this fund is interest earned on the balance in the fund.
Interest income will increase as the fund balance increases.
In 2008-09, each campus was allocated $500,000 to be used in accordance with the
Board approved Public Art initiative. The majority of the funds are carried forward to
2009-10.
41
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Capital Outlay Projects Fund
Capital Outlay Projects Fund
District Total
Estimated Revenues
State Revenues
Local Revenues
Interest
Interfund Transfers
Trustee Asset Proceed
Loan Proceed
Reserves & Special Allocations
2008-09
Adjusted Budget
2008-09
Unaudited Actual
2009-10
Budget
$
2,488,000
390,048
20,000
-
$
906,319
(35,635)
2,694,674
3,174
-
$
421,297
390,188
5,000
-
$
2,898,048
$
3,568,531
$
816,485
$
2,488,000
390,048
-
$
1,293,556
379,691
1,743,035
$
508,374
390,188
-
Total Expenditures
$
2,878,048
$
3,416,282
$
898,562
Increase/(Decrease) in Fund Balance
Beginning Balance
Ending Balance
$
$
$
20,000
2,722,136
2,742,136
$
$
$
152,249
2,722,136
2,874,385
$
$
$
(82,077)
2,874,385
2,792,308
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
42
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Property Sale Fund
Special Reserve Funds (Nike Project, COP)
District Total
Estimated Revenues
State Revenues
Local Revenues
Interest
Interfund Transfers
Trustee Asset Proceed
Loan Proceed
Reserves & Special Allocations
2008-09
Adjusted Budget
2008-09
Unaudited Actual
2009-10
Budget
$
75,000
-
$
87,954
(132,396)
-
$
75,000
-
$
75,000
$
(44,441)
$
75,000
$
20,000
980,000
-
$
3,879
-
$
16,121
980,000
-
Total Expenditures
$
1,000,000
$
3,879
$
996,121
Increase/(Decrease) in Fund Balance
Beginning Balance
Ending Balance
$
$
$
(925,000)
3,826,557
2,901,557
$
$
$
$
$
$
(921,121)
3,778,236
2,857,116
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
43
(48,321)
3,826,557
3,778,236
Measure B Funds
On March 2, 2004, Alameda County voters and those Contra Costa County voters within
the District's boundaries approved Measure B, the $498 million dollar Chabot-Las Positas
Community College District capital improvement (construction) bond. The measure
passed with a 59% yes vote.
The first bond issuance, Series A Bonds in the amount of $100 million was issued in July
of 2004.
Series A Bonds were refunded (2006 General Obligations Refunding Bonds) in March
2006 with an issuance premium of about $14 million.
On October 17, 2006, the balance of $398 million was issued as Series B and C. The
bonds proceeds are invested in a Guaranteed Investment Contract earning 5.007% in
interest.
The repayment of the bond is through the property tax levy of $19.88 per $100,000 of
assessed valuation.
44
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT
ADOPTION BUDGET
Measure B Fund
Measure B Fund
District Total
2008-09
Adopted
2008-09
Unaudited Actual
15,000,000
14,974,869
-
$
$
29,974,869
$
$
1,293,536
348,724
45,022
621,128
177,941,590
16,182,700
-
Total Expenditures
Increase/(Decrease) in Fund Balance
Beginning Balance
Ending Balance
Estimated Revenues
State Revenues
Local Revenues
Property Tax
Interest
Interfund Transfers
Insurance Proceed
Measure B Proceed
Reserves & Special Allocations
Total Estimated Revenues
Expenditures
Academic Salaries
Classified Salaries
Benefits
Supplies
Services
Capital Outlay
Other Outgo
Other Payments to Students
Interfund Transfers
$
$
16,500,000
13,100,000
-
35,554,922
$
29,600,000
$
841,101
256,127
23,135
512,357
116,482,525
16,182,700
-
$
920,904
321,771
25,000
500,000
112,231,989
16,946,475
-
$ 196,432,700
$
134,297,944
$ 130,946,140
$ (166,457,831)
$ 476,869,098
$ 310,411,267
$
$
$
(98,743,022)
476,869,098
378,126,076
$ (101,346,140)
$ 378,126,076
$ 276,779,936
45
-
2009-10
Budget
17,317,955
18,183,723
53,245
-
Budget Calendar
2009 – 2010
DATE
RESPONSIBILITY
ACTION
Preliminary Budget
January 16
January 20
February 19
February 28
Vice Chancellor Business Services,
Director Business Services, Vice
Presidents, Budget Officer
Vice Chancellor Business Services
Vice Chancellor Business Services,
Director Business Services, Budget
Officer
Vice Chancellor Business Services,
Director Business Services,
Budget Officer, Human Resources
Attend annual Statewide workshop on Governor's
proposed budget
Report on Governor's 2009/10 budget proposal to Board
of Trustees
Develop Budget Assumptions (passage of State Budget)
Distribute initial Position Budget Worksheets, Budget
Worksheets, Instructions and District budget assumptions
to Colleges and District Cost Center Managers, Site
revenue worksheet to colleges
March 9
Vice Presidents, District Cost Center
Managers
Site revenue projections to District Budget Office
March 16
Budget Officer, Vice Presidents,
District Cost Center Managers
Submit Position Budget Worksheets with any adjustments
to District Budget Office; Preliminary revenue allocation
to sites
March 20
Budget Officer, Vice Presidents
Final adjustments loaded in Banner
March 27
Budget Officer, Director Business
Services,Vice Chancellor Business
Services
Prepare Preliminary Budget
March 30
Budget Officer
Send out Tentative Budget Position Control Worksheets
and Budget Worksheets
April 17
Budget Officer, Vice Presidents,
District Cost Center Managers
Submit Position Budget Worksheets with any adjustments
to District Budget Office; District Cost Center Managers
submit Budget Worksheets to District Budget Office;
Sites load budget entries in Banner; Submit any
adjustments to site revenue projections
April 27
Budget Officer, Director Business
Services
Vice Chancellor Business Services,
Budget Officer
Prepare Draft Tentative Budget
May 15
Vice Presidents, Budget Officer
Enter final adjustments in Banner, budget balanced
May 29
Vice Chancellor Business Services,
Budget Officer, Director Business
Services
Prepare Tentative Budget for Board of Trustees
Workshop
Tentative Budget
May 4
46
Review Draft Tentative Budget
Continued …..
June 9
Vice Chancellor Business Services
Conduct Board of Trustees Budget Workshop
June 15
Vice Chancellor Business Services,
Budget Officer, Director Business
Services
Prepare Tentative Budget for Board of Trustees approval
June 23
(Board Meeting)
Chancellor, Vice Chancellor Business
Services
Recommend adoption of Tentative Budget to Board of
Trustees; Tentative Budget adopted
June 29
Budget Officer/ITS
Load Budget into Operation Accounts
June 1
Budget Officer
Send out final Position Budget Worksheets.
June 15
Vice Presidents, District Cost Center
Managers, Budget Officer
Submit final corrections for Position Budget Worksheets
to District Budget Office and Human Resources
July 6
Budget Officer
Send out final Budget Worksheets.
July 24
Vice Presidents, District Cost Center
Managers, Budget Officer
Enter final adjustments in Banner. Budget balanced.
Adjust site revenue projections to District Office.
August 7
Vice Chancellor Business Services,
Budget Officer, Director Business
Services
Prepare Adoption Budget for submission to the Board of
Trustees
Chancellor, Vice Chancellor Business
Services
Recommend adoption to Board of Trustees; Adoption
Budget adopted
Budget Officer
Load Budget adjustments into Operation Accounts
Vice Chancellor Business Services
Present major revisions to the Adoption Budget based on
State Budget Bill being signed into law.
Adoption Budget
September 1
(Board Workshop)
September 8
45 Days After
Signing/Board
Meeting
47
Glossary of Finance Terms
Accounting - The process of identifying, measuring, and communicating financial
information to permit informed judgments and decisions by users.
Base Revenue - The districts’ total prior year revenue from state general apportionments,
local property tax revenue, and student enrollment fees, adjusted when applicable for
projected deficits.
Allocation - Division or distribution of resources according to a predetermined plan.
Apportionment - Federal or state taxes distributed to college districts or other
governmental units according to certain formulas.
Appropriation - An allocation of funds made by a legislative or governing body for a
specified time and purpose.
Assessed Value - The value of land, homes or businesses set by the county assessor for
property tax purposes. Assessed value is either the appraised value of any newly built or
purchased property or the value on March 1, 1975, of continuously owned property, plus
an annual increase. This increase is tied to the California Consumer Price Index but may
not exceed 2%.
Auxiliary Operations - Supportive services and/or specialized programs for the general
benefit of the college(s). Food service and dormitories are examples of auxiliary
operations.
Base Year - A year to which reference is made when projecting a current condition.
Block Grant - A fixed sum of money not linked to enrollment/FTES measures.
Board of Governors - The statewide governing board of the community colleges. The
members are appointed by the Governor. The Board hires the Chancellor of the California
Community Colleges and makes policy decisions that affect all districts. The Board may
be directed by the Legislature to regulate certain matters and it may choose to regulate
others.
Board of Trustees - The local governing board of each community college district. Its
members are elected from the service area. The board hires the chief administrator of the
district and directs the operations of the district. It makes policy decisions that are
permitted or mandated at the local level.
Budget - A plan of financial operation for a given period of a specified purpose consisting
of an estimate of revenue and expenditures. (Ideally, an educational plan expressed in
dollars.)
48
Budget Act - The legislative vehicle used for the state’s budget appropriations. The
Constitution requires that it be passed by a two-thirds vote of each house and sent to the
Governor by June 15 each year. The Governor may reduce or delete, but not increase,
individual items.
Budgeting - The process of allocation available resources among potential activities to
achieve the objectives of an organization.
Categorical Funds - Funds received by a district for a certain purpose, which can only be
spent for that purpose.
Examples:
Funding for the disabled, EOPS, deferred
maintenance, and matriculation.
Chart of Accounts - A systematic list of accounts applicable to a specific entity.
Consumer Price Index (CPI) - A measure of the cost of living compiled by the United
States Bureau of Labor Statistics. These indices of inflation are calculated regularly for the
United States, California, some regions with in California, and selected cities. The CPI is
one of several measures of economic change.
Cost of Living Adjustments (COLA) - an increase in funding for revenue limits or
categorical programs. Current law ties COLAs to indices of inflation, although different
amounts are appropriated in some years.
Course Classification - All courses offered by a college are classified by are (Examples:
Letters and Science, Vocational, Community Services, etc.), by credit given, and by
transferability, and this information is submitted to the State Chancellor’s Office.
Current Expense of Education (CEE) - ECS 84362 - The current General Fund operation
expenditures of a community college district excluding expenditures for food services,
community services, object classifications 6000 (except equipment replacement) and
7000, and other costs specified in law and regulations.
Scheduled Maintenance - Major repairs of buildings and equipment. Some matching
state funds are available to districts, which establish a scheduled maintenance program.
Education Code - The primary body of law, which regulates education in California.
Additional laws are contained in the California Code of Regulations, Title 5, the
Government Code, and general statutes.
Encumbrances - Obligations in the form of purchase orders, contracts, salaries, and other
commitments for which part of an appropriation is reserved.
Enrollment/FTES Cap - A limit on the number of students (FTES) for which the state will
provide funding.
Equalization - Funds allocated by the Legislature to raise districts with lower revenue
limits toward the statewide average.
49
Expenditures - Amounts disbursed for all purposes. Accounts kept on an accrual basis
include all charges whether paid or not. Accounts kept on a cash bias include only actual
cash disbursements.
Fifty Percent Law - Requires that fifty percent of district expenditures in certain categories
must be spent for salaries and benefits of classroom instructors and some instructional
aides. Salaries of counselors and librarians are not included in this classification.
Full-time Equivalent Student - An FTES is a student workload measure that represents
525 class (contact) hours of student instruction/activity in credit and non-credit courses.
Full-time equivalent student (FTES) is one of the workload measures used in the
computation of state support for California community colleges.
Fund - An independent fiscal and accounting entity with a self-balancing set of accounts
for recording cash and other financial resources, together with all related liabilities and
residual equities or balances, and changes therein.
Fund Balance - The difference between assets and liabilities.
General Fund - The fund used to account for the ordinary operations of the district. It is
available for any legally authorized purpose not specified for payment by other funds.
Inflation Factor - An increase in apportionment provided by the state to reflect the
increased cost of operation due to inflation.
Lottery - Approved by voters in November 1984, lottery games began in October 1985.
Of the total lottery revenues generated, a minimum of 34% must be distributed to public
schools and colleges for “education of pupils.” Lottery income has added about 3% - 4%
to community college funding.
Mandated Costs - College district expenditures, which occur as a result of federal or state
law, court decisions, demonstrative regulations, or initiative measures.
Marginal Funding - A procedure whereby the gain or loss in funds for growth or decline in
FTES is computed at a rate, which is less than the average revenue per FTES.
Noncredit FTES - FTES earned in non-credit courses, generally adult education.
Object - Expenditure classification category of an item or a service purchased.
Per Capita Personal Income - Income before taxes as estimated by the U.S. Department
of Commerce.
Program-Based Funding - A system whereby a program or activity generates revenue
based on a formula or allocation without specifying where and how the funds must be
spent.
50
Proposition 13 - An initiative amendment passed in June 1978, adding Article XIII A to the
California Constitution. Tax rates on secured property are restricted to no more than 1% of
full cash value. Proposition 13 also defined assessed value and required a two-thirds vote
to change existing or levy other new taxes.
Proposition 98 – An amendment to the California Constitution in 1988 that guaranteed K–
14 education (kindergarten through community college) a minimum amount of state and
property tax revenue each year.
Reserve - Funds set aside in a college district budget to provide for future expenditures or
to offset future losses, for working capital, or for other purposes.
Restricted Funds - Money, which must be spent for a specific purpose either by law or by
local board action.
Revenue - Income from all sources.
Revenue Limit - The specific amount of student enrollment fees, state and local taxes a
college district may receive per pupil for its general education program. Annual increases
are determined by Proposition 98 formula or the Legislature.
SB -361 - A comprehensive reform to the program based funding formula that allocate
general-purpose apportionments to the 72 districts; the revised formula allocates funding
based on attendance of full-time equivalent students.
Shortfall - An insufficient allocation of money, requiring an additional appropriation or
resulting in deficits.
Split Roll - A system for taxing business and industrial property at a different rate from
individual homeowners.
State Apportionment - An allocation of state money to a district based on total available
general revenues less property taxes and enrollment fees.
Subventions - Provision of assistance or financial support, usually from higher
governmental units to local governments or college districts, for example, to compensate
for loss of funds due to tax exemptions.
Sunset - The termination of the regulations for a categorical program or regulation.
Tidelands Oil Revenues - Money from oil on state-owned lands. When available, some
of the revenues are appropriated for community college capital outlay needs.
TOP Code - Taxonomy of Programs code number used in budget.
Unencumbered Balance - That portion of an appropriation or allotment not yet expended
or obligated.
Unfunded FTES - FTES which are generated in excess of the enrollment/FTES cap.
51
California Community Colleges
Sound Fiscal Management
Self-Assessment Checklist
1.
Deficit Spending – Is this area acceptable?





2.
3.





7.
Yes / No
Has the district settled bargaining agreements within new revenue sources during the past three
years?
Did the district conduct a pre-settlement analysis identifying an ongoing revenue source to support
the agreement?
Did the district correctly identify the related costs?
Did the district address budget reductions necessary to sustain the total compensation increase?
Unrestricted General Fund Staffing – Is this area acceptable?


8.
Yes / No
Can the district manage its cash flow without interfund borrowing?
Is the district repaying TRANS and/or borrowed funds within the required statutory period?
Bargaining Agreements – Is this area acceptable?

Yes / No
Is the district ensuring it is not using one-time funds to pay for permanent staff or other ongoing
expenses?
Is the percentage of district general fund budget allocated to salaries and benefits at or less than
the statewide average (i.e. the statewide average for 2003-04 is 85%)?
Internal Controls – Is this area acceptable?


Yes / No
Is the district’s unrestricted general fund balance consistently maintained at or above the
recommended minimum prudent level (5% of the total unrestricted general fund expenditures)?
Is the district’s unrestricted fund balance maintained throughout the year?
Cash Flow Borrowing – Is this area acceptable?


6.
Yes / No
Has the district’s enrollment been increasing or stable for multiple years?
Are the district’s enrollment projections updated at least semi-annually?
Are staffing adjustments consistent with the enrollment trends?
Does the district analyze enrollment and full-time equivalent students (FTES) data?
Does the district track historical data to establish future trends between P-1 and Annual for
projection purposes?
Has the district avoided stabilization funding?
Unrestricted General Fund Balance – Is this area acceptable?

5.
Yes / No
Is the district’s fund balance stable or consistently increasing?
Is the fund balance increasing due to on-going revenue increases and/or expenditure reductions?
Enrollment – Is this area acceptable?





4.
Is the district spending within their revenue budget in the current year?
Has the district controlled deficit spending over multiple years?
Is deficit spending addressed by fund balance, ongoing revenue increases, or expenditure
reductions?
Are district revenue estimates based upon past history?
Does the district automatically build in growth revenue estimates?
Fund Balance – Is this area acceptable?


Yes / No
Yes / No
Does the district have adequate internal controls to insure the integrity of the general ledger?
Does the district have adequate internal controls to safeguard the district’s assets?
52
9.
Management Information Systems – Is this area acceptable?



10. Position Control – Is this area acceptable?



Yes / No
Is position control integrated with payroll?
Does the district control unauthorized hiring?
Does the district have control over part-time academic staff hiring?
11. Budget Monitoring – Is this area acceptable?







Yes / No
Is there sufficient consideration to the budget, related to long-term bargaining agreements?
Are budget revisions completed in a timely manner?
Does the district openly discuss the impact of budget revisions at the board level?
Are budget revisions made or confirmed by the board in a timely manner after the collective
bargaining agreements are ratified?
Has the district’s long-term debt decreased fro the prior fiscal year?
Has the district identified the repayment sources for the long-term debt?
Does the district compile annualized revenue and expenditure projections throughout the year?
12. Retiree Health Benefits – Is this area acceptable?





Yes / No
Has the district performed the proper legal analysis regarding potential lawsuits that may require
the district to maintain increased reserve levels?
Has the district set up contingent liabilities for anticipated settlements, legal fees, etc?
15. Reporting – Is this area acceptable?


Yes / No
Has the district experienced recent turnover in its management team (including the Chief
Executive Officer, Chief Business Officer, and Board of Trustees)?
14. District Liability – Is this area acceptable?

Yes / No
Has the district completed an actuarial calculation to determine the unfunded liability?
Does the district have a plan for addressing the retiree benefits liabilities?
13. Leadership/Stability – Is this area acceptable?

Yes / No
Is the district data accurate and timely?
Are the county and state reports filed in a timely manner?
Are key fiscal reports readily available and understandable?
Yes / No
Has the district filed the annual audit report with the System Office on a timely basis?
Has the district taken appropriate actions to address material findings cited in their annual audit
report?
Has the district met the requirements of the 50 percent law?
Have the Quarterly Financial Status Reports (CCFS-311Q), Annual Financial and Budget Reports
(CCFS-311), and Apportionment Attendance Reports (CCFS-320) been submitted to the System
Office on or before the stated deadlines?
53