Analysis of Selected Data from the Annual Fin. and Budget Report (CCFS-311), Qtrly. Fin. Status Report (CCFS-311Q), and Fiscal Data Abstract
For the period FY 2009-10 to 2013-14
410
Cabrillo Community College District
Unrestricted GF - Col. 2
Unrestricted GF - Fund 11, Col. 1
Budgeted
2013-14
EDP
No.
Actual
13/14 Line
Item %
Acct Description
Updated_2/7/2014
Actual
2012-13
12/13 Line
Item %
Actual
2011-12
11/12 Line
Item %
Year-to-Year Change
Actual
2010-11
10/11 Line
Item %
Change from 12/13 to 13/14
2009-10
09/10 Line
Item %
12/13 to 13/14
$ Change
12/13 to 13/14
% Change
Change from 11/12 to 12/13
11/12 to 12/13
$ Change
11/12 to 12/13
% Change
Change from 10/11 to 11/12
10/11 to 11/12
$ Change
Change from 09/10 to 10/11
10/11 to 11/12 09/10 to 10/11
% Change
$ Change
09/10 to 10/11
% Change
8100
8600
8800
8900
801
Federal Revenues
State Revenues
Local Revenues
Other Financing Sources 
Total Revenues
44,869
31,502,354
27,150,659
552,977
59,250,859
0.1%
53.2%
45.8%
0.9%
100.0%
55,620
32,028,463
27,725,195
437,235
60,246,513
0.1%
53.2%
46.0%
0.7%
100.0%
57,133
31,485,488
25,419,185
3,228,250
60,190,056
0.1%
52.3%
42.2%
5.4%
100.0%
50,320
38,379,649
24,619,192
329,917
63,379,078
0.1%
60.6%
38.8%
0.5%
100.0%
49,030
36,916,514
24,691,800
325,596
61,982,940
0.1%
59.6%
39.8%
0.5%
100.0%
-10,751
-526,109
-574,536
115,742
-995,654
-19.3%
-1.6%
-2.1%
26.5%
-1.7%
-1,513
542,975
2,306,010
-2,791,015
56,457
-2.6%
1.7%
9.1%
-86.5%
0.1%
6,813
-6,894,161
799,993
2,898,333
-3,189,022
13.5%
-18.0%
3.2%
878.5%
-5.0%
1,290
1,463,135
-72,608
4,321
1,396,138
2.6%
4.0%
-0.3%
1.3%
2.3%
1000
2000
3000
4000
5000
6000
7000
501
Academic Salaries
Classified Salaries
Employee Benefits
Supplies and Materials
Other Operating Expenses and Services
Capital Outlay
Other Outgo 
Total Expenditures
26,334,679
12,605,931
12,687,243
2,464,610
8,125,780
476,443
3,186,758
65,881,444
40.0%
19.1%
19.3%
3.7%
12.3%
0.7%
4.8%
100.0%
25,009,425
11,790,159
12,901,668
1,235,618
6,395,652
153,469
2,142,435
59,628,426
41.9%
19.8%
21.6%
2.1%
10.7%
0.3%
3.6%
100.0%
25,660,539
12,722,713
13,851,245
800,312
6,354,176
638,114
4,911,262
64,938,361
39.5%
19.6%
21.3%
1.2%
9.8%
1.0%
7.6%
100.0%
25,788,348
13,085,135
12,841,409
958,772
5,394,579
677,511
2,218,571
60,964,325
42.3%
21.5%
21.1%
1.6%
8.8%
1.1%
3.6%
100.0%
26,906,391
12,050,359
11,648,403
758,309
6,095,363
1,738,674
1,723,734
60,921,233
44.2%
19.8%
19.1%
1.2%
10.0%
2.9%
2.8%
100.0%
1,325,254
815,772
-214,425
1,228,992
1,730,128
322,974
1,044,323
6,253,018
5.3%
6.9%
-1.7%
99.5%
27.1%
210.4%
48.7%
10.5%
-651,114
-932,554
-949,577
435,306
41,476
-484,645
-2,768,827
-5,309,935
-2.5%
-7.3%
-6.9%
54.4%
0.7%
-75.9%
-56.4%
-8.2%
-127,809
-362,422
1,009,836
-158,460
959,597
-39,397
2,692,691
3,974,036
-0.5%
-2.8%
7.9%
-16.5%
17.8%
-5.8%
121.4%
6.5%
-1,118,043
1,034,776
1,193,006
200,463
-700,784
-1,061,163
494,837
43,092
-4.2%
8.6%
10.2%
26.4%
-11.5%
-61.0%
28.7%
0.1%
201
Excess/(Deficiency) of Rev. over Expenditures
-6,630,585
n/a
618,087
n/a
-4,748,305
n/a
2,414,753
n/a
1,061,707
n/a
-7,248,672
-1172.8%
5,366,392
113.0%
-7,163,058
-296.6%
1,353,046
127.4%
901
902
903
904
905
Net Increase/(Decrease) in Fund Balance
Net Beginning Balance, July 1
Prior Year Adjustment
Adjusted Beginning Balance
Ending Balance, June 30
-6,630,585
12,177,903
0
0
5,547,318
-119.5%
219.5%
n/a
n/a
100.0%
618,087
11,559,816
0
11,559,816
12,177,903
5.1%
94.9%
0.0%
94.9%
100.0%
-4,748,305
16,308,121
0
16,308,121
11,559,816
-41.1%
141.1%
0.0%
141.1%
100.0%
2,414,753
13,893,368
0
13,893,368
16,308,121
14.8%
85.2%
0.0%
85.2%
100.0%
1,061,707
12,831,661
0
12,831,661
13,893,368
7.6%
92.4%
0.0%
92.4%
100.0%
-7,248,672
618,087
n/a
n/a
-6,630,585
-1172.8%
5.3%
n/a
n/a
-54.4%
5,366,392
-4,748,305
n/a
n/a
618,087
113.0%
-29.1%
n/a
n/a
5.3%
-7,163,058
2,414,753
0
2,414,753
-4,748,305
-296.6%
17.4%
n/a
17.4%
-29.1%
1,353,046
1,061,707
0
1,061,707
2,414,753
127.4%
8.3%
n/a
8.3%
17.4%
chk
12,177,903
11,559,816
-
Fund Balance:
Fund Balance % [905/501]
Required Fund Balance to meet 5% threshold
Over -Under 5% threshold
FTES: 
FTES - Resident
FTES - Nonresident
Total FTES
50 % Law: 
Instructional Salary Costs (AC 100-5000 and 6110)
Current Expense of Education (AC 100-6799)
% of Instructional Salary Costs to CCE
50% Requirement
Over -Under 50% Requirement
2013-14
2012-13
16,308,121
-
2011-12
13,893,368
-
2010-11
-
2009-10
8.4%
20.4%
17.8%
26.8%
22.8%
3,294,072
2,253,246
2,981,421
9,196,482
3,246,918
8,312,898
3,048,216
13,259,905
3,046,062
10,847,306
2013-14 1st Qtr
311Q Report
10,894
2013-14
2012-13
10,894
236
11,130
2011-12
11,142
232
11,374
2010-11
11,601
247
11,848
2009-10
Change from 12/13 to 13/14
% Change
-12.0%
312,651
-6,943,236
2011-12
2010-11
2009-10
27,901,280
54,361,798
51.33%
27,180,899
720,381
29,040,269
57,018,037
50.93%
28,509,019
531,250
28,682,573
55,268,878
51.90%
27,634,439
1,048,134
27,460,049
54,422,229
50.46%
27,211,115
248,934
83.4%
80.4%
84.8%
83.1%
10.5%
-75.5%
Change from 11/12 to 12/13
# Change
0
0.0%
-248
4
-244
GF Cash Balance (unrestricted and restricted):
Cash Balance Per 311Q (excluding investments)
78.4%
2013-14 1st Qtr
311Q Report
3,104,819
2012-13 4th Qtr
311Q Report
2,845,499
2011-12 4th Qtr
311Q Report
7,546,568
2010-11 4th Qtr
311Q Report
13,687,488
2009-10 4th Qtr
311Q Report
6,716,923
% Change
-2.2%
1.7%
-2.1%
Change from 12/13 to 13/14
Change from 11/12 to 12/13
$ Change
$ Change
% Change
-1,138,989
-2,656,239
% Change
Salaries and Benefits as % of Total Expenditures
-8.2%
10.6%
# Change
% Change
% Change
-3.9%
-4.7%
0.4%
Change from 11/12 to 12/13
$ Change
$ Change
259,320
9.1%
-4,701,069
% Change
-62.3%
6.5%
-37.3%
Change from 10/11 to 11/12
# Change
-459
-15
-474
% Change
-4.0%
-6.1%
-4.0%
Change from 10/11 to 11/12
$ Change
357,696
1,749,159
% Change
1.2%
3.2%
-1.0%
3.9%
2,155
2,412,598
# Change
-1,198
0
-1,198
$ Change
-6,140,920
% Change
-44.9%
$ Change
1,222,524
846,649
311_Analysis
-9.4%
0.0%
-9.2%
% Change
4.5%
1.6%
1.4%
% Change
1.8%
Change from 09/10 to 10/11
$ Change
6,970,565
: For purposes of this analysis, Other Financing Sources is combined into Total Revenues and Other Outgo is combined with Total Expenditures.
: FTES data for 2012-13, 2011-12, 2010-11, and 2009-10 is from Chancellor's Office Data Abstract ; 2013-14 Total Resident FTES from latest 311Q and is a projected amount.
: 50% law data from data abstract. (Instructional Salary Costs/Current Expense of Education) >= 50%
Note: If "no data" is displayed for any FTES or GF Cash Balance, the district did not submit CCSF-311Q as of the date of this analysis.
Cabrillo_Fiscal_Trend_Analysis_12_13_
% Change
Change from 09/10 to 10/11
-4.4%
Change from 10/11 to 11/12
0.1%
22.2%
Change from 09/10 to 10/11
% Change
2.9%
Change from 12/13 to 13/14
Change from 09/10 to 10/11
% Change
-8.9%
198,702
-4,947,007
% Change
-5.0%
% Change
Change from 10/11 to 11/12
% Change
2.6%
-265,497
883,584
Change from 12/13 to 13/14
12,799
247
13,046
2012-13
Change from 11/12 to 12/13
% Change
1 of 1
% Change
103.8%