West Kern Community College District Proposed Annual Budget 2011-2012 Board of Trustees
Dawn Cole Carolyn Hosking Michael Long KalVaughn Billy D. White Richard J. Giese, Interim Superintendent/President
West Kern Community College District 29 Emmons Park Drive Taft, CA 93268 (661) 763 -7700 www.taftcollege.edu West Kern Commllility College District
Sept ember 8, 2011
ladies and Gentlemen of the Board:
I am pl eased to submit to yo u and th e resident s of the West Kern Commun ity Co llege Dist ri ct (WKCCD)
t he attached budget document out lining the Fiscal Year 2011-12 Annual Bu dget. This report provides a
projection of Ta ft College' s f in ancia l operations for the fiscal year already underway.
The proposed budget can be characteri zed as stat us quo in academ ic offerings with reduced student,
administrative, and maintenan ce support services. Maintaining cu rrent st udent enrollment is proposed
w ithout the ben efit of add itional Stat e funds beyond the FY 2010-1 1 apportio nment allocation;
therefore, this proposa l agai n incl udes a recom mendation to draw upon reserves as detailed below .
Should the Board concur with t his re com mendation, Taft College w ill be able to maint ain enrollment at
the FY 2010-11 levels for stud ents seeking higher education.
As previously mentioned, t he pro posed budget recomme nds a drawdow n f rom cash reserves. This is
based on total anticipated revenues of $24,74 7,410, used t o offset t otal operating expenses of
$2 6,396,582 leaving an operating deficit of $1,649,172. To bridge the f undi ng ga p it is proposed to
utilize $80,052 f ro m General Fund ca sh reserves, $682,129 from unused grant an d program carryover
balance s, $136,991 in M easure A funds for Banner Syste m costs, and $750,000 fro m Fund 41 for GASB
45 and retiree medical insurance premium costs . Estimated General Fund unrestri cted reserve levels
after the drawdown will be approxim ately $4,473,689 or 21.4% of unrestricted exp enditures. State
guidelines recomm end a min imum prudent unrestricted General Fund bal an ce of 5% of unrestricted
expend itures be maintained for fiscal uncertainty. Continued use of reserves to bridge t he gap each
year is not a recom mended practice. However, the cont inuing poo r eco nomy co mbined with
comm unity needs have prompt ed th is important fiscal reco mmend atio n. Moreover, as th e uncertain
State f iscal condition persists, with fut ure budget red uctions a ge nuine threat, it is reco mmended that
FY 2011-12 be used as a planning and t ran si tio n year to restructure Ta ft Co llege fo r fut ure deman ds and
continu ed fiscal uncertainty.
Th e proposed budget does not mee t the minim um fund ing ratio prescribed by th e "50% Law" as
required by the State. Th e budget as pro posed yields a ratio of 47.5 1% or $430,978 sh ort of comp liance .
The District is required to mee t t he 50% requirement by Ju ne 30, 2012. This requi remen t an d t he need
for fiscal and operation al adjustments must occur w ithin this fiscal yea r. Staff w ill ret urn t o t he Board of
Trustees in November 2011 w ith a plan to meet th is important co m pliance requ irement.
As detailed in the Executive Summ ary, the State of California has adopt ed a f inal bu dget for FY 201 1-12 .
Howeve r, midyear budget cuts are high ly pro bable and con t ingency plans for th is fisca l th reat wi ll also
29 Emmons Park Drive ·Tali,CaliJornia93268 . 66 1.7637700 • fax 66 1.7637703
be developed and presented to your Board in November 2011. Despite t he fiscal un certainty in which
we operate, faculty and staff rema in com mitted to serving yo ur Board, the students and the co mmun it y
during th ese uncertain fiscal ti mes .
Interim Superintend ent/Presi den t
WEST KERN COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET 2011/2012 Table of Contents
Executive Summary ...... ... ........ .. . . .. . . . .
1
Budgeted Sources of Funds .
8
List of Funds Budg eted ..... .
12 General Fund Budget Summary ........ .
13 Superintendent / President Budget Summary.
.... .. . . . . . .. . . . . . . . .
Instruction Budget Summary . . . . . . . . . . . .. .. . . ... .. ... . . .. . .. . . .. . . . ..
Student Services Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Administrative Se rvices Budget Summary . . . . . . . . . . . . . . . . . . . . ... .. ..
16 18 20 22 Bookstore Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.........
Cafeteria Budget Summary. . . . . . . . . . . . . . . .
Child Development Center Budget Summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dormitories Budget Summary . . . .
. . ... _.
. . .. . . .. _.
Parking Budget Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transition to Independent Living Budget Summary ..... _. . ___ . . .. . ... .. . _. _
24 25 26 27 28 29 Annual Budget by Organization Code .. .. . . . . _.. _.. . _.. . . .... . _. . .. . . _..
30 EXECUTIVE SUMMARY
2011-12 STATE FISCAL UPDATE & PROPOSED BUDGET ASSUMPTIONS
CALIFORNIA STATE BUDGET:
The Fiscal Year 2011-12 budget process commenced wi t h a call for
compromise and hope for a prom pt agree me nt to allow the public to vote on tax extension s and o ther
major reform s.
It con clud ed with a maj ority-vote budget incl uding deep program cuts, deferred
payments, assumptio ns of highe r reven ues, and the th reat of mid-year trigger cuts. The plan solves
wh at was identi fied in Ja nua ry as a $26 .6 bill ion gap through program reduc t ions, borro wing and
transfers, and an assumption of majo r reven ue gains beyond January, 2011 est imate s. The fi na l budget
assu mes General Fund expe nditures of $85 .9 billion, a decrease of $5.5 bi llion from the 2010-11 fiscal
year. Despite t hese acti ons, t he Department of Finance pre liminarily ant icipates a 2012 -13 deficit of
$3 .1 bill ion.
In addition to $6.6 bill io n in new revenue estim ated by the Dep artm ent of Finance at the M ay Revise,
the final budget assum es an addition al $4 b ill ion in revenue t o help close the gap. Thi s is partly based
on the fact tha t tax rece ipt s for May and June were appro xi mately $ 1 billion higher than estimates,
givi ng rise to hopes of an eco nomy impro ving fas ter th an an t icip at ed .
To address co ncerns that th e reve nues wi ll not match assumpt io ns, the budget includes a contro l
section giving t he Directo r of Fi nance authority to reduce app ropriations upon a fin ding by Decem ber
15
th
that re ve nues are not kee ping pace w ith budget assum ptions .
Potential reductions to
appropriations will be admi nistere d as follo ws:
• Tier 0 - There wi ll be no midyear cuts if at least $3 billion of the $4 billion of the higher
reve nues materi alize .
• TIer 1 - If only $2 bi llion to $3 billion of the reven ues materia li ze, up to $601 mill io n in
midyear cuts could be en acted. Th ese act ions w ould in cl ud e an additional $ 100 million
reduction to ea ch of UC and CS U an d a $3 0 millio n Ge neral Fu nd red uction to t he Californ ia
Comm unity Colleges offset by an increase in fees to $46 per unit.
1
• Ti er 2 - If less th an $2 billion of the revenues, over $1 .8 billio n in cuts could be met out to K­
14. Specifica lly, K-12 could see the elimination of tra ns po rtat ion funding ($248 million ) and
a reduction of funding equival ent of 7 school days ($1.5 billion). The Califo rnia Com munit y
College s co uld receive a reduction to apportio nments of up to $72 mill ion beyond Tier 1
cuts . These re ductions wo uld be propo rtion ate to revenu e esti mates.
CALIFORNIA COMMUNITY COLLEGE BUDGET HIGHLIGHTS : The major changes to th e CCC budge t are as
follow s:
• $400 m ill ion cu t to base apport ion me nts.
• $110 million in increased fe e revenue due to an in crease in fees from $26 to $ 36 pe r unit.
This revenue mitigates the base cut for a net apport io nmen t re duct ion of $290 mill ion
(approxim ately 4 .9% ).
• $129 m ill ion in new deferrals , bringin g the total deferrals for CCCs to $961 million
(approximately 17% of the budget) .
• The new suspen sion of two mandates:
1) Sexual Assault Res pon se Procedure s and 2)
Stude nt Reco rds.
• An extensio n of categorical fundi ng flexibility thro ugh th e 2014-15 fisca l ye ar.
•
No funding was prov ided for either growth or COLA.
•
No res tora tion of the cat egorical program reduct ions that were enacted in th e 2009 Budget
Act.
Risks: The Budget co nta ins several risks for t he Cal ifo rnia Community Colleges:
Midyear triggers - The largest risk is the threat of midyear trigger act ions if revenues do not reach t he
levels assumed in th e budge t. While midyear cuts cause hard shi p under any circum stance s, t he State
Chancellor' s Office is especially conce rn ed about the po ssibi li ty of a fe e increa se th at woul d o cc ur prior
to th e spring term . This w ould impose a last min ut e unexpected cost fo r studen t s and wo uld be
extremely difficult fo r districts to admin ister.
The State Cha ncellor's office is w orki ng with the
legi slature to postpone fee increases until su mmer 2012.
Fe e shortage - Based on pre liminary fi gures for th e 2010-11, th e State Chancel lor' s Office believes t he re
has been an increase in the percentage of w aivers granted to stu dents. The fee collectio ns estim ated by
2
the Dep artme nt of Fina nce do not app ear to adequately account for this gro wth as they rely upon actu al
fi gu res from the 2009 -10 fi scal ye ar.
approxima tely $2 5 million state-w ide.
It is believed t hat a conservative estimate of th e shortage is
This would repre sent a deficit in app ortio nm ents unless
mitigated by other fa ctors such as higher t han estimated property taxes .
Economic Recovery - The State bu dget assum ed $11.8 billion in reven ues in exces s of w hat wa s
estimated in Janua ry. While a large co mpon ent of this estimate is based on actual current year tax
receipts, it is difficult t o re concile these figures with other recent troubl ing econ o mic indicators, such as
slow job growth and rece nt sto ck marke t corrections.
PROGRAM SERVICE IMPACTS:
In June, 20 11 the Board of Trus tees approved a te nt ative proposed
budget with an antiCipated w ork lo ad re d ucti on of approxim ately 152 FTES, assumed sig nific ant bu dget
cuts in non-class room area s, an d pro posed the utilization of reserves to bridg e the f und ing gap thereby
avoidin g jo b acti ons that may have incl uded layoffs and furloughs .
Since that time,
the
California
Comm unity College
Board
of Governo rs approved
a policy
recommendat ion t hat would sp are nine small community college districts (less th an 3, 000 FTES) from
the onero us workload and funding cuts approved in t he Stat e budget. This actio n wa s re co mm ended
and implemented in order to avoid a liquid ity crisis t hat a number of sm all co llege districts might incur if
they are not provided fiscal relief . Accord ing to a conversa tio n with Sta te Ch ance llor's Office staff, West
Kern Community College District w ill avoid approxim ate ly $950,000 in fund ing cuts an d app ro xim ately
390 FTES workload re duction s if w e accept the waiver. The District was ve rball y assured th at th e only
negative impact to accepting the waiver w ill be exclusion fro m future funding rest orations (for FY 2011­
12) inten ded to make college districts wh ole when the economy rebou nds and restoration fu nds
become availa ble. The District was also assured that we will also be be neficia ries of fu nd ing restora t ions
meant to offset the previo us budge t cu ts f rom prior fi scal years includ ing FY 2009-10 an d 2010-11. With
these assu rance s and the generous waiver offer, th e Di strict acce pted this offer o f a wo rkloa d red uctio n
wa iver. Unfortuna te ly, Chan ce llor' s Office sta ff could not assure th e Dist rict that w e wo uld rema in
immune fro m cu ts if these mid-year fiscal act ions prove to be req uired later in FY 2011- 12.
In the final proposed budget, staff ha s fu lly res to red FTES and attend ant cl ass sections and has
incorporated t he re la ted co sts and reve nues . The pro posed budget is be st characterized as mainta ining
3
FY 2010-11 service levels. Sustain ing FY 2010- 11 enrol lme nts has pla ce d press ure o n the General Fund
to absorb rel at ed cost increase s w hile efforts co ntin ue in the purs uit of grant funds an d other ex te rna l
monies . Other expe nses have in creas ed such as sal aries drive n by custom ary inc rem ent rai ses and
health benefit costs have grown by app ro ximately 6%. In FY 2011-12, Banner software costs are once
again fu nded w ith Measure "An mo nies. This acti on pro vides te mporary relief for th e Gen eral Fu nd .
However, t he District should antici pate th e use of Gen eral Fund monies t o meet this expense in FY 2012­
13. The following informatio n prov id es an overview of bu dgeta ry im pacts on various functi ons of the
College .
Instruction Ser vices:
The enrollme nt for Fal l 2011 is roughly eq uivalent to t hat of Fall 2010 and
en rollmen t for Spring 2012 is expected to increase over Fa ll 2011. A ran ge of 990 to 1050 secti ons w ill
be offered in Fall 2011, Spri ng 2012 an d Su mmer 2012 . To accom modate t he projected enro llment,
many full -time fa culty w ill unde rtake add itiona l sectio ns as overload whi le pa rt-time ad j unct faculty w ill
be employed t o meet the rema ining nee ds. External fund s in the form of grant s an d ot her catego rica l
funding are in creasingly sought and will be utilized to augment t he capa cities of vari ous departments t o
serve mo re stude nts. However, due to State level catego ri cal shift s and red uct ions, sala ry an d benefits
for on e full -time in structor is now abso rbed by t he General Fund.
Restoratio n of enrollme nt and sect ions req uires increases in expe nd itures for eq uipment, books,
supplies and other expendables in t he proposed bu dget . To offset th ese cost in cre ases, fund ing for
student w orkers has been reduced and, for the third conse cutive ye ar, t ra vel and confere nces are
proposed fo r minimal funding .
Despite th e budgetary constrai nts and challenge of servi ng more stud en ts, the Office of Instructi on is
confident the stu dents will see t heir educational needs ful filled w ithin t he comprehensive course
offeri ngs at Taft Coll ege in 2011-12.
Student Services: A number of program s in St ude nt Se rvices are rea lizi ng St ate fu nding reductions w hile
simultaneously gra nt fu nds continu e to provid e limited addit ional re sources.
continu ing fundi ng reductions and
In res ponse to th e
imul taneo us cost increases, budget line items for te mporary,
substitute and overtim e allowances have been mini mize d if not el iminated .
In athle tics, assistant
coa ches have been re stored to t he budget; however, sports progra m suppli es an d site improvem ent
monie s have been eli mina ted. Addition al fun draising and use of ath letic fou nd ation monies might be
4
used to bridge gaps. Co mm unity Se rvi ces w ill pe rform ba si c comm unity an d high scho ol promot ions of
Ta ft Coll ege. However, the re are no fu nds for market ing t he college through TV com mercia ls, ra dio or
any other majo r campa igns. Cou nselin g, Outreach and Rec rui ting, EOPS, GED/Le arn ing Ski lls, Registrar,
and Stude nt Services have all reduced or elimi nated te mporary positio ns, student worker funding,
supplies, travel and advertising funds . M atricu latio n fu nding has been reduced and the impact compel s
shifting of em pl oyees to Cal Works and Fi na ncial Aid programs, an d el imin ation of travel and supp ly
budgets. The Vice Presi de nt of Student Services bu dge t has incurre d red uct ions in su pplie s, printing,
travel, equipment, and gra duation expenses.
Other Support Services:
Ot her su pport services such as Business Services, Human Resources,
Informat io n Technology Services, and Ma intena nce an d Op erations are projected to operate below FY
2010-11 actual expe nd iture leve ls. Sim ilar to oth er college fu ncti ona l areas, supplies, travel, stude nt
wo rke rs, etc. have bee n mini m ized if not eli mi nate d.
Proposed cost increases in the Vice Preside nt
Admi nistrative Se rvices bu dget unit are driven pri marily by full year budget ing of t he salary and be nefits
costs for the Vice Preside nt. Thi s compensation expense wa s bu dgeted for only 10 months in FY 2010 ­
11. Furthe r, un co ntrollable cost increases in health benefits, insurance, and necessary co ntrac ts also
contribute to a smal l increase in proposed costs . Transportatio n is budget ed with minima l fun ds to
provide for an tic ipated st udent field trips plann ed by In struction.
Cafeteri a operations anticipate a sma ll increase in level of sale s ($11,140) an d will req uire $35, 129 less
in Genera l Fund contributions ($333,871) comp are d to FY 2010-11 . Boo kstore o pera tions are forecasted
to increase sales ($50,226) and will requ ire a General Fund contributio n of $13 0, 874, $66, 126 less tha n
the FY 2010 -11 approved budge t. Both the Bookstore an d Cafeteria underwent reorganiza t ion in FY
2010-11 that resulted in avo ided sa lary expense fo r a part-tim e position in each operation .
Capital Projects: Funded campus modernization projects co ntinue t hrough FY 2011-12. Th ese proje cts
are fund ed from Measure "A" and State bonds. Approxi mate ly $112,450,000 is th e an t icipated tota l
cost of the Facility Capital Im provemen t Plan . Of th at amount, $32,768,465 has been bu dge ted for
project s rangi ng fro m Science Modernization to the TIL Center. Comp leted or near comp leted projects
include Master Planning ($2 35,822), Co mmunity Technology Center ($1 1.3 million), Techno logy Upgrade
($3.7 mil lion), Camp us Landsca pe and Courtyard ($1.7 million ) Sci ence M odernization ($5 .0 million ),
Ma in tenance and Operatio ns Facili ty ($3.2 million ), and Tec h Arts Modernizat ion ($5 .9 million). The TIL
Center Proj ect ($13 .4 million ) is cu rrent ly underway.
5
Fixed Assets:
Prop osed fixed asset acq uisitio ns include a rep lac ement truck in Ma in te na nce and
Operat ions and furn iture in Instruction services . As pa rt of the reo rga nizatio n and relo cation o f th e
Associate Dean of Instruction and t he Di recto r of Career Technical Education to t he Adm inistration
Buildi ng, the need for addit ional instru ctional office space w as ide nti fied.
To acco mm odate the
necessary move, mo dular and movab le office furni ture will be purc hased at a cost of $29,93 4.
M anagement and fi ve instructional supp ort servi ces staff will work as one ohe sive and efficient unit in
a central and conven ient location .
The vehicle replace men t is necessary due to an aging flee t.
Maintena nce and Operat ions contin ues t o utilize roll ing stock as long as poss ible whil e economically
feasib le.
State Mandates an d Guidelines: Th e proposed bu dget exceeds t he State unrestricted General Fund cash
reserve guide line of 5% of unrestricted expend it ures. Unrestricted expenditures are propose d t o be
$20,878,547 and the proj ected reserve ba lance at the en d of FY 2011- 12 is estim ated to be $4,473, 68 9
(21.4%) after a budget bala ncing drawdow n of $80,052 that will be used to augment St udent Services
funct ions given fu rth er State fundi ng reduc tio ns in categori ca l programs and $2 9,934 for Instruct io n
Services' fixed asset acquisition.
The proposed budge t does not meet the mi nimum fun di ng ratio prescribed by the "50% Law" as
required by t he State. The budget as proposed, in clud ing funding of FTES re sto rat ion, yiel ds a ratio of
47.5 1% or $430,978 short of compliance. The District is re quired to meet th e 50% requireme nt by June
30, 2012 . Given this requiremen t and t he nee d for fiscal an d ope rational adjust ments, st aff w ill return
to th e Board of Truste es in Novem ber 2011, with a pla n to meet thi s im portant co mpliance
requi re ment.
Consisten t with District po licy and GASB 45 requirements, incl ud ed in th e proposed budget is a $574,571
contribution to the trust fun d established to meet an ticipat d fina ncial dem ands o f ret iree post
employment be nefits.
A rece nt actuaria l st ud y quan tif ied th e post -em ploymen t be nefits' unfu nded
liability at approximate ly $18,714,985 . Th is propose d co ntri butio n to the trust fund increm enta lly
moves the District towa rd fund ing this long te rm lia bility an d w ill serve to strengthen the Di strict's credit
worthi ness for future debt issuan ce. Funds t o meet thi s obligation are sourced fro m Fund 41 wh ere t he
Board of Truste es previously deposi ted $1,500,000 for t he purpose of funding the GAS B 45 requ irement.
6
Further, an addition al $175,4 29 is proposed for use in th e current budget year to partially fund t he
medical insurance premiums for Dist rict ret iree s. This is an allo wa ble and ap propr iate use of t h se
designated funds for meeting GASB 45 ob ligat ions to District re tirees.
CONCLUSION:
Overall, the propose d FY 20 11-12 pro pose d bu dge t maint ains st atus quo academic
service levels. However, fu nds available for student and admi nistrative support services have been
limited w hile operating costs have risen resul tin g in signif icant expense redu ctions in other di scretionary
accou nts. District staff will co ntinue budget ary work and develo p a proposed pl an to meet the 50%
statuto ry requ irement. Moreover, after th e new calen da r year comme nces, State budget adj ustm ents
may possibly be impo sed on commun ity co lleges state-wi de .
Admin istration will also devel op
cont ingen cy plans in anticipation of possibl e mid-year apportion men t cuts and wil l remai n vigila nt in
moni toring these po ten ti al threats and keep the Board of Tr uste es and all other stakeholders inform ed
as matters evolve.
7
WEST KERN COMMUNITY COLLEGE DISTRICT
2011/2012 BUDGETED SOURCES OF FUNDS
Unrestricted
Federal
8199
8199
8199
8151
81 99
8199
8153
Title V - Basic Skills
Title V - IV/8th Transfer Grant
Title V - OFS Grant
Federal A_dmin Allowance
TPSID Grant
TRIO Grant
Work Study
State
8612
8613
8615
8619
8622
862 3
8624
8625
8630
8631
8629
8632
8627
8640
8657
8681
8689
Estimated State Apportionment
Basic Skills
Fee W ai ver Ad min
Part-Time Faculty Salaries
EOPS
DSPS
CARE
SFA Adm inistration
Credit Matriculation
Non-Cred it Matriculation
Equal Employment Opportunity (Faculty & Staff Diversity)
TANF
Calworks
KCCDHN Grant
Perkins Funds
Lottery
GED County Reimbursement
Restricted
105,000
439,44 0
785,237
8,634
497,243
220,000
39, 296
2,094,850
6,589,419
90,000
15,244
52,365
184,058
191 ,291
22 ,149
127,778
375,762
23,891
3,921
33,366
113,557
1,343,936
102,075
287,0 88
10,823
6,939,695
2,627 ,028
Total
105,000
439 ,440
785,237
8,634
497,243
220 ,000
39236
2,094,850
6,589,419
90 ,000
15,244
52,365
184,058
191,291
22,149
127,778
375 ,762
23,891
3,921
33,366
11 3,557
1,343 ,936
102,075
287 ,088
10,823
9 ,566,723
8
WEST KERN COMMUNITY COLLEGE DISTRICT 2011/2012 BUDGETED SOURCES OF FUNDS Unrestricted
Local
8811
Estimated Property Tax
8839
Facility Rental
8831
Multim edia Contracts
8861
Interest Income
8874
Estimated Enrollment Fees
8877
Instructional Materials Fee
8870
Student Fees-GED
8879
Transcripts
8880
Non Resid ent Fees
TIL - Reim bursements
8890
CTE Special Funds
8892
8892
Other Misc . Local Revenue
Total Local Revenues
50,097
13 ,051,861
TOTAL GEN ERAL FUND SOURC ES
19,991,556
Reserve
Instruction Carryover
RES
Federal Work Study Ca rryover
RES
Banner Maintenance Contract Carryover
RES
Title V - STEM Grant Carryover
RES
TTIP Carryover
RES
RES
General Fund Reserve Contributions
RES
OPEB Obligation Contribution
Tota I Reserve Contributions
TOTAL FUNDS , ALL SOURCES
Restricted
Total
11,991,683
11 ,991,683
30,600
16.992
60,636
704,7 18
22, 240
8,000
30,600
16,992
60,636
704,718
22 ,240
8,000
11,295
11 ,295
149,600
6,000
33, 976
149,600
17,976
22,000
50 ,097
13,085,837
4,755,854
24.747,410
54,934
8,107
11,976
22 ,000
750,000
886,991
762 ,1 81
54,934
8,107
136,991
645,656
3,366
50,118
750,000
1,649,172
20,878 .547
5,518,035
26 ,396.582
136,991
645,656
3,366
50,118
9
WEST KERN COMMUNITY COLLEGE DISTRICT 2011/2012 BUDGETED SOURCES OF FUNDS Unrestricted
Bookstore
Sales
Gen era l Fund Contribution
Total Bookstore Revenue
Food Services
Sales
Dorm Student Sales
General Fund Contribution
Total Food Service Revenue
Child Care Center
Ge neral Program
Migrant Education
Migrant Bilingual Services
Food Contract
Total Child Care Center Revenue
Dorms
Revenue from Student Fees
Interest Incom e
Total Dorm Revenue
Parking
Local Revenue
Interest Income
Total Parking Revenue
Restricted
Total
999 ,979 130,874 1,1 30,853 211,836 280 ,368 333 ,871 826, 075 1,154,281 497 ,391 77,800 150 ,000 1,879,4 72 104,000 3,750 107,750 850 350 1,200 Transition to Independent Living
T IL Regional Center Contracts
Student Fees
Interest Income
Total Transition to Independent Livi ng Reven ue
1,555,775 79,000 1,000 1,635,775 TOTAL SPEC IAL FUND REVENUES
5,581,125
TOTAL ALL FUNDS
31 ,977,707
10
West Kern Community College District 2011/2012 Budget General Fund Revenue Federal 0% Other Local
State Apportionm ent and
Programs
Studen t Fees 3% 27%
Categorica l Programs
3%
Federal Grants 8% Property Taxes
46%
11
WEST KERN COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET 2011/2012
LIST OF FUNDS BUDGETED
FUND
DESCRIPTION
TOTAL BUDGET
$
11
General Fund, Unrestricted
12
General Fund, Restricted
5,51 8, 035
31
Boo kstore Enterprise Fund
1, 130,853
32
Cafeteria Enterprise Fund
33
Child Development Center Fund
35
Dormito ry Fund
36
Parki ng Fund
39
Transition to Independent Li ving Fund
TOTAL ALL FUNDS
20 ,878, 547
826 ,075
1,879,472
107,750
1,200
1,635,775
$
31 ,977,707
12
West Kern Community College Di strict
2011 /12 Budget Summary
General Fund - Funds 11 & 12
Object
Code
8100
8600
8800
8900
Description
Federal Revenue
State Income
Local Income
Reserves
2009 / 2010
Actual
2010 / 201 1
Actual
2011 / 2012
COMBINED
Budset
20 11 / 2012
UNRESTRICTED
Budset
2011 / 2012
RESTRICTED
Bud get
5,5 96,056
12,674,767
7,119,607
6,699 ,425
8,954 ,7 38
13,091,557
2,0 94 ,850
9, 566 ,72 3
13,085,837
1,649,1 72
6,939 ,695
13,0 51,861
886 ,99 '1
2,094,850
2,62 7,02 8
33,976
762 ,18 1
25.390,430
28.745 ,720
26 ,396,582
20,878.547
5,518,035
Ac ad emic Sa lari es
7,262, 032
7,579 ,82 5
8,267 ,74 8
7,393,281
874 ,467
Total for 1000: Academic Salaries
7,262,032
7,579,825
8,267,748
7,793,'281
874,467
Classified Salaries
5,734,350
6,090,340
5,926,557
4,346,414
1,580,143
Total for 2000: Classified Salari es
5,734,350
6, 090 ,340
5,926,557
4, 346,414
1, 580 ,143
3,687,513
4,148,906
4,641 ,370
3, 672 ,684
96 8,686
3,687,513
4,148,906
4,64 1,370
3,672, 684
968,686
2,793
7,557
863,497
44,50 0
3,024
8,871
940,372
28,353
4,819
7,472
740,953
13,300
2,319
7,472
564,326
12 ,800
2,500
176,627
500
918,347
980, 62 0
766,544
586,917
179,627
- - --­
Total for 8000: Reve nue
1000
2000
3000
Staff Be nefit s
Total for 3000: Employee Benefits
4100
4200
4300
4400
Textbooks
Magazines 1 Periodicals
Supplies (All categories)
Food Supplies
Total for 4000: Supplies an d Materials
13
Object
Code
5200
5300
5400
550 0
5600
5700
5800
5900
Description
Dues and Memberships
Insurance
Legal , Election & Audit Expenses
Personal & Consulting Services
Rents, Leases & Repairs
Travel & Conference Expe nses
Utiliti es I Housekeep ing Services
Other Operating Expenses
Total for 5000: Operating Expen ses and Servi ces
6100
6200
6300
6400
Sites and Site Improvements
Buildin gs
Library Books and Materials
Eq uipment
Total for 6000: Capital Outlay
7100
7300
7400
7500
7600
7900
Debt Retirement f Oth er Finan cing
Transfers
Other Interest f Long-Term Debt
Student Financial Aid
Other Stud ent Aid
Reserves I Contingencies
Total for 70 00: Other Ou tgoing Expenditures
Net Change in Fund Bal ance
Fund Balance, Beginning of Year
Prior Period Adjustments
Fund Bal ance, End of Year
2009/2010
Actual
2010 / 2011
Actual
2011 / 2012.
COMBINED
Budget
2011 12012
UNRESTRICTED
Budget
2011 12012
RESTRICTED
Budget
2,409
60,662
155,055
142 ,367
707,895
3,358,170
293,854
552,226
168 ,577
72,494
155,5 15
131 ,636
527,043
3,013,825
309 ,994
639,47 5
663,468
55,616
174,250
107,000
300,857
2,704,577
206,92 4
554 ,228
1,205 ,463
53,207
174, 250
107,000
168 ,750
1,924 ,722
118,201
523,215
743,181
132,107
779,855
88 ,723
3 1,01 3
462,282
5,438,806
5, 513 ,450
5,308 ,915
3 ,812 ,526
1,496, 389
7,093
695,018
52 ,008
577,715
373,132
293, 936
33,537
802 ,399
15,000
7,500
22 ,000
533,936
5,000
7,500
22,000
186 ,550
10 ,000
347 ,386
1,331,834
1,503 ,004
578,436
221,050
357.33 6
8,325
455,000
500,175
13,4 50
63, 618
9,253
1,564 ,000
17,974
464,745
17,974
464,745
72130
7,996
53 ,341
362,956
362 ,956
7,996
53 ,341
1,040 ,568
1,645,583
907 .01 2
845.675
61 ,337
25 ,413,450
27,461,728
26 ,396 ,582
20 ,878,547
5.5 18,035
(23,020 )
5,860,292
4,108,2 15
9,945,487
1,283 ,992
9,945,487
11 ,229,479
14
1-
I
West Kern Community College District
2011/12 Budget
General Fund Expenditures
500 0 WESTEC
5%
6000 Capital Outlay
2%
700 0 Other Outgoin g
3%
-1 I
1000 Academic Salaries
31%
I
I50 00 Operating Expenses
& Services
1
I
1
4000 Supplles-<!o.
Materials
3%
30 00 Sta ff Benefits
18%
2000 Classified Salaries
23%
I
_ _I
15
West Kern Community College District
2011 /12 Budget Summary
SUPERINTENDENT 1 PRESIDENT
Object
Code
1100
1200
1400
D es crj~tion
Instructional Salaries, Regular Teaching
Non Instructional Salaries, Regular Teaching
Non Instruction al Sa laries, Other
Total for 1000 : Academic Salaries
210 0
2300
Non In struction al Salaries , Regular Status
Non Instruction al Salaries, Other
Total for 2000: Classified Salaries
3100
3200
3300
3400
3500
3600
State Teachers Retirement System (STRS)
Publ ic Employees Retirement System (PERS )
Old Age, Survivors , Di sability and He alth In s.
Health and Welfare Benefits
State Unemployment Insurance
Workers Compensation Insurance
Tota l for 3000 Employee Benefits
4100
4300
440 0-
Textbooks
Supplies (All ca tegories)
Food S upplies
Total for 4000: Supp lies and Materials
2009 / 2010
Actual
2010 / 201 1
Actual
2011 / 2012
COMBINED
Budset
2011 / 2012
UNRESTRICTED
Budget
2011 / 2012
RESTRICTED
Budset
111,203
183,400
5,076
114,157
183,400
79,166
115,019
206,336
19,230
11 5,0 19
206 ,336
19,2 30
299 ,679
376 ,723
340,585
340,585
756,603
62 ,376
782,988
50,524
819 ,368
23, 200
819,368
23,200
81 8,979
833,512
842,568
842,568
24,723
74,014
65,243
193 ,641
3,276
5,572
32,179
86,780
66,229
221 ,331
8,4 65
6.275
30,645
94 ,645
73,1 67
237,606
8,520
6,701
30 ,645
94 ,645
73 ,167
237,606
8,520
6,701
366, 469
421 ,259
451,284
451,284
431
72,905
749
405
52,897
33
425
22 ,6 10
250
425
18 ,397
250
4,213
74,085
53,335
23, 285
19,072
4,2 13
West Kern Community College District
2011 /12 Budget Summary
SUPERINTENDENT 1 PRESIDENT
Object
Code
5200
5400
5500
5600
5700
5800
5900
Description
Dues and Memberships
Legal, Election & Audit Expenses
Person al & Consulting Services
Rents , Lea ses & Repa irs
Tra vel & Conference Exp enses
Utilities I Housekee ping Services
Other Ope ratin g EXf2enses
Total for 500 0: Ope rating Expenses and Serv ices
6400
Equipment
Total for 6000 : Ca pital Outlay
13.= ,:14
80 ,486
131,016
66,799
1,914
4,733
201 1 / 2012
COMBINED
Budget
32 ,800
2 ,000
76,050
145 ,625
17,600
2 ,000
4 ,400
2011 / 2012
UNRESTRICTED
Budget
32 ,800
2 ,000
76 ,050
145 ,625
17,600
2,000
4,400
539 ,005
340 ,1 41
280 ,4 75
280,475
45,820
26,071
13,500
13, 500
45 .820
26 ,071
13,500
13,500
2 ,144,037
2,051 ,041
1,95 1,697
1,94 7,4 84
2009 /2 010
Actual
34,521
15,432
220,352
163,250
101,804
2,912
6c. 't
2010 / 2011
Actual
4 1,949
2011 12012
RESTRICTED
Budget
4,213
17
West Kern Community College District
2011112 Budget Summary
INSTRUCTION
Object
Code
1100
1200
1300
1400
Description
Instructional Salari es , Re gular Teaching
Non Instructional Salaries, Re gul ar Teaching
Instructi onal Salaries, Other
Non In structional Salaries , Other
Total for 1000: Acad emic Salaries
2100
2200
2300
2400
Non Instructional Salaries, Regular Status
Instructional Aides , Regular
Non Instructional Salaries, Other
Instructional Ai des, Other
Total for 2000: Classified Salaries
3100
3200
3300
3400
3500
3600
State Teachers Retirement System (STRS)
Public Employees Retirement System (PERS)
Old Age, SU N ivors, Di sability and Health Ins.
Health an d Welfa re Benefits
State Unemployment Insurance
W orkers Compensation Insu ra nce
Total for 3000: Employee Benefits
4100
4200
4300
4400
Te xtbooks
Magazin es 1 Periodicals
Supplies (All categories)
Food Supplies
Total for 4000: Supplies and Materials
2009 / 2010
Actual
2010/2011
Actual
2011 / 2012
COMBINED
Budfilet
201 1/ 2012
UNRESTRICTED
Budget
2011 / 2012
RESTRICTED
Budget
3,225, 605
339 ,876
1, 722 ,880
423, 984
3,160,497
406,056
1,600.304
629 ,67 1
3,307 ,867
621,896
2,110,964
262 ,370
3,183,376
363,800
2,1 10,964
147,370
124,491
258,096
5,71 2 ,345
5,796, 52 8
6,303 ,097
5,805,510
497 ,587
995,139
321,025
113, 684
38,647
1,315,649
392 .2 14
86 ,205
45,025
1,065,568
339,20 6
88,098
122,561
45 1,160
159, 72 2
88,098
122, 561
614 ,408
179 ,484
1.468 ,495
1,839,093
1,615,433
821,541
793,892
518,889
121,568
189,648
920,409
51,191
35,625
450,441
143,265
209,023
1,032,697
51,760
~~13
45 8,16 1
175,602
271 ,058
1,207,533
116,539
66 ,606
42 1,074
78,376
202 ,147
887,838
99,305
58 .571
37,087
97 ,22 6
68 ,9 11
319,6 95
17,234
8,03 5
1,837, 330
1,925,319
2 ,295.499
1,747,311
548 ,188
2,257
7,557
527 ,934
32,747
2,404
8,871
578,889
21,674
1,394
7,472
431 ,562
7,550
1,394
7,472
308 ,155
7,550
570 ,495
611 ,838
447,978
324,571
115,000
123,407
123,407
18
West Kern Community College District
2011 /12 Budget Summary
INSTRUCTION
Object
Code
5200
5500
5600
5700
5800
5900
Descri~tion
Dues and Memberships
Personal & Consulting Services
Rents , Leases & Repai rs
Travel & Confere nce Expen ses
Utilities 1 Housekeepin g Services
Other Operatin g Expenses
Total for 5000: Operating Exp enses and Services
6100
6200
6300
640 0
Sites and Site Improvements
Buildings
Library Books and Materials
Equi pment
Total for 6000: Capital Outlay
7100
Debt Retirement 1 Other Financing
Total for 7000: Other Outgoing Expenditures
2009 / 2010
Actual
11 ,4 18
381,515
3,067,578
100,505
50,91 4
35 .000
2010 / 2011
Actua l
15,549
324 ,891
2 ,466 ,555
127,559
54 ,534
43,430
2011 / 2012
COMBINED
Budget
6,100
21,250
2,179 ,786
81 ,902
54, 928
460 ,661
2011 / 20 12
UNRESTRICTED
Budget
6,100
12,250
1,428 ,576
25 ,1 50
23, 91 5
5,2 00
3,646,930
3,032,518
2 ,804,62 7
1,501 ,191
366,739
293 .936
33,537
689, 864
10 ,000
695,018
52 ,008
505,170
22,000
419 ,547
22 ,000
103,000
316, 54 7
1,252,196
1,384,076
451,547
125,000
326,547
6
4
6
4
14,487 ,797
14,589,376
13,918, 181
10,325 ,124
3,593 ,05 7
2011/2012
RESTRICTED
Budget
9,000
751,210
56,752
31,013
455,461
1,303 ,436
10 ,000
West Kern Community College District
2011 /12 Budget Summary
STUDENT SERVICES
Object
Code
1200
1300
1400
Description
Non Instructional Salaries, Regular Teaching
Instructional Salaries, Other
Non Instructional Salaries , Other
Total for 1000 : Academic Sa laries
2100
2200
2300
2400
Non Instructional Sa laries, Regular Status
Instruction al Aides, Regul ar
No n Instructional Salaries, Other
Instructional Ai des, Oth er
Total for 2000 : Classified Salaries
3100
3200
3300
3400
3500
3600
State Teachers Reti rem ent System (STRS)
Public Employees Retirement System (PERS)
Old Age, Su rv ivors, Disab ility and Health Ins .
Health and Welfare Benefits
State Unemploym ent Insurance
Work ers Compens ation Ins uran ce
Total for 3000: Employee Benefits
4100
4300
4400
Textbooks
Supplies (All categories)
Food Supplies
Total for 4000 Supplies and Materia ls
2009/2010
Actual
2010 12011
Actual
2011 / 2012
COMBINED
Budget
2011 / 2012
UNRESTRICTED
Budget
2011 / 2012
RESTRICTED
Budget
748 ,349
9,974
2,21 0
840 ,222
96,413
17,556
998,935
101,389
14 ,888
633,830
89 ,614
14,888
365 ,105
11,775
760,533
954, 191
1,115,212
738 ,332
376,880
1,2 34,3 68
37 ,6 13
446,162
107 ,474
1,323,663
40,279
440,341
3,805
1,377, 248
39, 02 1
372 ,235
860 ,817
18,440
122,996
516,43 1
20 ,581
249,239
1,825 ,617
1,808,088
1,788,504
1,002 ,253
786,251
64,235
128,632
127,114
454 ,4 15
31 ,591
13,480
58,216
166, 855
144,811
536,289
16,976
14,4 75
68,056
194,471
149, 585
609,576
42, 019
2 1,849
48,535
115,759
93 ,982
366,581
26,654
13, 54 7
19, 52 1
78, 7 12
55, 603
242 ,995
15,365
8,302
8 19,467
937,622
1,085,556
665 ,058
420 ,498
105
130, 934
7,226
2 15
147, 158
3 .452
3,000
126,128
4,500
500
76 ,274
4 ,000
2,500
49,854
500
138 ,265
150 ,825
133,628
80 ,774
52 ,854
20
West Kern Community College District
2011/12 Budget Summary
STUDENT SERVICES
Object
Code
5200
5400
5500
5600
5700
5800
5900
Description
Dues and Memberships
Legal, Election & Audit Expenses
Personal & Consulting Services
Re nts, Leases & Rep airs
Travel & Conference Expenses
Util ities 1 Housekeeping Serv ices
Other Operating Exp enses
Total for 5000 Operating Expenses and Services
6100
6400
Sites and Site Improvements
Equipment
Total for 6000 Capital Ou tla y
7100
7500
7600
Debt Retirem ent I Other Fin an cing
Student Financia l Aid
Other Stud ent Aid
Total for 700 0: Oth er Outgoing Exp en dit ures
2009 / 2010
Actu al
13, 713
2,354
850
26,201
81 ,142
3 ,213
47,304
2010 / 2011
Actual
13,776
2011 / 2012
COMBINED
Budget
15, 066
2011 / 2012
UNRESTRICTED
Budget
12 ,657
2011 / 2012
RESTRICTED
Budget
2,40 9
17,208
124 ,831
97,030
2 ,988
30 ,950
123,607
146,665
10 1,422
2,850
21,020
500
118,020
69,451
2,850
18,120
123, 107
28,645
31 ,971
174,777
286, 783
410,6 30
221,598
189, 032
5,256
18,348
6,393
62,855
45 ,339
14,500
30 ,839
23,604
69 ,248
45 ,339
14 ,500
30,839
5,605
13,450
63,618
6,373
12,874
72,330
12,874
7,996
53 .341
82,673
78,703
74,211
12,874
6 1,337
3,824 ,936
4,285 ,460
4,653, 080
2 ,735 ,389
1,917 ,691
2,90 0
7,996
53 ,341
21
22 West Kern Community College District
2011/12 Budget Summary
ADMINISTRATIVE SERVICES
Object
Code
5200
5300
5400
5500
5600
5700
5800
5900
Descri~tion
Dues and Memberships
Insurance
Leg al, Electio n & Audit Expenses
Personal & Consulting Serv ices
Rents, Leases & Repairs
Travel & Confe rence Expe nses
Utilities / Housekeep in g Service s
Other Operating EX[2 enses
Total for 5000: Operating Expenses and Services
6100
6200
6400
Total for 6000
7100
7300
7400
7900
Sites and Site Improvements
Buildings
Eguipment
Cap ital Outlay
Debt Retirement 1 Other Finan ci ng
Transfers
Other Interest 1 Lon g-Term Debt
Reserves 1 Co ntingencies
Total for 7000: Other Outgoing Expenditures
2009 12010
Actual
1,010
155,055
124,53 1
105,178
101 ,140
10,403
495,187
85 ,589
2010 1201 1
Actual
1,220
155,515
118,392
104,458
291, 423
18,606
580,039
584 ,2 '3 c,
1,078,093
2011 12012
COMBINED
2011 / 2012
UNRESTRICTED
2011 12012
RESTRICTED
Bud~et
Bud~et
B u d~et
1,650
174,250
105 ,000
79,950
232,501
6,000
494,4 50
719 ,382
1,650
174,2 50
105 ,000
79, 950
232 ,501
6, 000
494 ,450
71 5,461
3,921
1 ,8 S ~.988
1,81 3,183
1,809,262
3,921
8,377
~ 3 ,609
5,000
7,500
55,550
5,000
7,500
55,550
10,214
')2 ,609
68 ,050
68,050
2,714
455,000
500 ,175
:=: ,876
1,564,000
5,100
464 ,745
5,100
464,745
362,956
362, 956
1,837
957,889
1,566,8 76
832,801
832,801
4, 956,681
6,535 ,831
5,874,471
5,870,550
3,92 1
23
West Kern Community College District
201112012 Budget Summary
Bookstore - Fund 31
Object
Code
8841
8600
8800
8981
Tota l fo r 8000
Descrletion
Bookstore Sales
State Reve nue
Local Revenue
Interfund Tra nsfe rs
Revenue
2009/2010
Actual
75,000
1,06 5,374
759,069
8,426
578
850 ,000
1,61 8,073
130,874
1,130 ,85 3
2000 Cl assified Salaries
Total for 2000: Classified Salaries
21 0.91 5
21 0,9 15
202 ,930
202 ,930
200 ,225
200 ,225
3000 Staff Ben efits
Total for 3000: Empl oyee Benefits
75,718
75 ,718
67,4 11
67,411
83,801
83,801
637,827
654,865
672,000
89,156
728
727,71 1
80 ,222
449
735,536
45,556
150
717 ,706
1,290
511
1,500
31,895
4, 32 1
9,066
46,501
93,073
33,730
5,157
12,528
45 ,899
97, 825
4 1,915
4,000
13,350
50,356
111, 12 1
65 ,086
65,086
500
17 ,50 0
18 ,000
1,168,788
1,1 30 ,85 3
4100
4200
4300
4400
Total for 4000
Books
Magazines I Periodicals
Supplies (All categories )
Foo d S u ~elies
Supplies an d Material s
5200
550 0
5600
5700
5800
5900
Total for 5000:
Dues and Memberships
Personal & Consulting Servi ces
Rents , Leases & Repairs
Travel & Conference Expenses
Utilities I Housekeeping Services
Other Opera ting Expenses
Operatin g Expenses an d Services
990 ,374
2011 12012
Budget
201012011
Actual
6200
Buildings
6400 Eguiement
Tota l for 60 00: Cap ital Outl ay
1,107,417
Net Change in Fu nd Balan ce
Fun d Balance, Beginning of Year
Prior Period Adjustments
Fun d Balance, En d of Year
(42 ,043)
550,510
276 ,566
785, 033
999,979
449 ,285
785,03 3
1,234,318
24
West Kern Community College District
2011/12 Budget Summary
Cafeteria - Fund 32
Object
Code
8841
8889
8800
8981
Tota l for 8000:
Description
2010/2011
Actual
2011/2012
Budget
21 1,836
280.368
380,000
872 ,372
173,153
299, 091
2,361
369,000
843 ,60 5
-=T:-o~ta-:-l-:-fo-r-::2~0-::-00· Classified Sal aries
283,354
283. 354
307,111
307 ,111
239,867
239,867
- - 3000
- ­ Staff Benefits
Total for 3000: Em ployee Ben efi ts
11 0,821
11 0. 821
113,614
113,61 4
131 ,934
131,934
4300
Sup plies (All categories)
44 00
Food Supplies
Total for 4000 : Supplies and Materials
1,420
394,402
39 5, 822
4,860
424 ,921
429 ,781
2,400
443,124
445,524
1,781
40
2, 904
50
1,500
40
603
2,424
3,642
6,586
3,700
5,250
8,647
8,647
2,837
2,837
3,500
3,500
80 1,068
859,929
826,075
71 ,304
589 ,195
(16,324)
37 4,647
-=--,..-:----,:-~.
20 00
Cafeteria Sa les
Dorm Student Sales
Local Revenue
lnte rfund Transfers
Reve nue
2009 / 2010
Actual
Classified Salaries
- - -- -
5200
5600
5700
58 00
5900
Total for 50 00 :
- - - --
Du es and Memberships
Re nts , Leases & Re pairs
Travel & Conference Expenses
Utilities ! Hou sekeeping Services
Other Ope ra ting Expe nses
Operating Expenses and Serv ices
62 00 Buildings
6400 Equipment
=-----:--:---­
Tota l for 6000: Capita l Outl ay
Net Chan ge in Fund Balance
Fund Balance, Beginning of Year
Prior Perio d Adjustments
Fund Balance, End of Year
199,465
29 2,907
333,871
826,075
(~ 85 . 85 2)
374 ,647
358,323
25
West Kern Community College District 2011/12 Budget Summary Child Development Center - Fund 33 Object
Code
8100
8600
8800
8981
Total fo r 800 0:
Description
Federal Reven ue I Food Program
State Reven ue 1 Contracts
Local Revenue
Interfund T ransfers
Revenue
2009/2010
Actual
2010/2011
Actual
2,058,376
109 ,678
1,7 16,164
9,068
145,000
1,979 ,910
1,879,4 72
1000 Academi c Sa laries
Total for 1000 : Academic Salari es
180,111
180, 111
143,846
143,846
15 1.092
151 ,092
Classified Salaries
2000
Total for 2000: Classified Salaries
1.136,185
1,136,185
1,189 ,278
1,189,278
1,060,372
1,060,372
3000
Staff Benefits
Total for 3000: Employee Benefits
425 ,522
425, 52 2
457 ,670
457,6 70
444, 596
444,596
4300
Supplies (All categories)
Food Supplies
4400
Total for 4000: Supplies and Materials
16,777
143,450
160,22 7
67 ,828
152,493
220,321
3,500
150,000
153,500
5200
5300
5500
5600
5700
5800
5900
Total for 5000:
Dues and Memberships
Insurance
Consulting
Rents, Leases & Repairs
Travel & Conference Expenses
Utilities / Housekeeping Services
Other 0 eerating Expenses
Operati ng Expenses an d Services
143,255
1,898 ,896
16,225
2011 / 2012
Budget
50
24 ,998
893
60 ,008
2,6?~
88,633
300
27,568
1,469
71,151
5,394
105,882
9,000
59 ,052
1,860
69,912
3,695
2,268
5,963
Site Improvements
6100
6400
EqU ipment
Total for 6000: Ca pital Outlay
1,990,678
Net Change in Fund Balance
Fund Balance, Beginning of Year
Prior Period Adjustments
Fund Balance, End of Year
150,000
1,72 9 ,472
67,698
(477801 )
(!63,S10)
(5/3 ,913)
2,122 ,960
1,879,472
(143,050)
(573,913)
(716,963)
26
West Kern Community College District
2011/12 Budget Summary
Dormitories - Fund 35
Object
Code
Description
8873 Local Revenue / Dorm Fees
8800 Local Revenue
7
-=T'"""o­ta-:­1fo-r--=8-:'"07"00 : Revenue
2009/2010
Actual
2010/2011
Actua l
2011/2012
Budget
104,2 17
16,89 1
121 ,108
185 ,31 7
6,572
191,889
104,000
3,7 50
107.750
- - -4300
- - Supplies (All categori es)
Total for 400 0: Supplies and Materials
15, 069
15,069
9, 172
9,1 72
17,200
17,20 0
5600
57 00
5800
=-_--:-_
5_9_0_0
Total for 5000:
Rents, Leases & Repairs
Travel & Conference Exp enses
Utilities / Hou sekeeping Services
Other Operating Expenses
Operating Expenses an d Services
5,568
2,1 57
24 ,02 8
115
31 ,868
5,41 3
3,4 24
26,1 92
44
35, 073
6 ,750
2,400
25,400
50
34 ,60 0
6100
62 00
- -- 64
-00
Total for 6000 :
Site Improvements
Buildings
Equipment
Capital Outlay
45.427
45,42 7
29,950
1,895
31,845
1,000
12, 000
11 .200
24 ,200
60 0
(6,752)
600
(6,752)
7400 Tran sfers
790 0 Reserve for Contingencie s
- - -Total for 7000 Other Outgoing Expe nditures
Net Change in Fun d Balance
Fund Balance, Be ginn ing of Year
Pri or Period Adjustme nts
Fund Balance, En d of Yea r
-
92 ,964
69,338
28,144
60 8,397
152,398
788,9 39
122 ,551
788, 939
1,000
30.750
31 ,750
107,7 50
911,490
27
West Kern Community College District 2011/12 Budget Summary Parking - Fund 36 Object
Code
8800
~~~~~
To~lfur 80 00 :
Description
Local Reve nue
Revenue
____-....,..-4-30-0 Suppl ies (All categories )
Total for 4000: Supplies and Materials
- -5000
- - O perati ng Expenses
Total for 5000 : Operati ng Expenses an d Services
2009/2010
Actual
2010 / 2011
Actual
2011/2012
Budget
66 7
667
1,213
1,2 13
1,200
1,200
200
200
- - - - - 2,289
1,100
1,100
2,289
100
100
89
89
10-::- Site 1m pro vements
-=---:--:--6--::-=-0
To tal for 6000: Capital Outlay
289
Net Change in Fund Balance
Fund Balan ce , Begin ning of Year
Prior Period Adjustments
Fund Balance, End of Year
378
67 ,874
89 7
69,149
2,28 9
1,200
(1,076)
69 ,149
68, 073
28
West Kern Community College District
2011/12 Budget Summary
Transition to Independent Living - Fund 39
Object
Code
860 0
8800
8900
Total for 8000:
Description
State Revenue 1 Regional Center Fees
Local Reve nue
Interfun d Transfers
Revenue
2009 / 2010
Actual
2010 / 2011
Actual
2011 /2 012
Budget
1,555,775
80 ,000
1,30 2,392
1,1 75,932
71,049
100,00 0
1,346,981
1000 Academic Sal aries
Tota l fo r 1000 Acade mic Sa laries
34,569
34 ,569
95 ,393
95 ,393
10 1,575
10 1,575
2000 Classifi ed Salaries
Total for 2000 : Cl assifi ed Salari es
928,570
928 ,570
99 1,093
99 1,093
960 .445
960, 445
3000 Staff Ben efits
Total for 3000 : Empl oyee Benefits
284, 82 1
284, 821
346,8 71
34 6,871
430,459
430 ,459
Supplies (All categories)
4300
4400
Foo d Supeli es
Total for 4000: Supplies an d Materials
43,922
222
44, 144
57,908
352
58 ,260
37,424
1,000
38 ,424
520 0
5500
5600
5700
5800
5900
Total for 5000:
160
20,000
6,401
41,103
16,977
4 ,617
89, 258
300
250
4,970
29 ,386
21 ,235
1,911
57,752
14,800
50 ,622
13, 369
850
79,941
1,625
1,625
400
400
2,5 73
2,57 3
Dues and Memberships
Consulting
Rents , Leases & Rep airs
Trave l & Conference Expe nses
Utiliti es / Housekeeping Services
Other Operating Expenses
Ope rating Expenses and Servi ces
6100
Site Improvements
6400
Equiement
Total for 6000: Capital Outlay
1,260,066
42,326
7000 Other Outgoing Expenditures
Total for 7000: Oth er Outgoing Expend itures
22 ,358
22 ,358
1,351 ,4 81
Net Change in Fund Balance
Fund Balance, Beginning of Year
Prior Period Adjustments
Fund SalaneE End of Year
1. 63 5,775
(49 ,089)
173,130
(1 50 ,601 )
(26,560)
1,581 ,275
1,635,775
(234 ,294 )
(26,560)
(260 ,854)
29