2012-13
FINAL BUDGET
Cabrillo Community College District
September 17, 2012
Board of Governors, July 2012
Budget Update: 2012-13 Enacted Budget
For the second year in a row, the state enacted an on-time budget. For the second year in a row, the
approved budget relies on midyear trigger cuts to make the plan financeable if revenues fail to meet
estimates. While the 2011-12 budget approved trigger cuts as a check against overly optimistic revenue
assumptions, the 2012-13 budget relies on voter approval of a November ballot initiative to fund
essentially a stay-the-course budget for public education. If the ballot initiative fails, the axe will
primarily fall on education to keep expenditures aligned with revenues.
The approved budget (AB 1464) solves what was identified by the Administration as a $15.7 billion
problem, as scored at the May Revision. To close the gap, the Budget Act enacts spending reductions
totaling $8.1 billion, assumes approximately $6 billion in new revenues through voter approval of the
ballot initiative, and $2.5 billion in other solutions (e.g., fund transfers, loan repayment delays, etc.).
These solutions close the identified gap and provide for a reserve of $948 million. Assuming successful
passage of the ballot initiative, state General Fund expenditures are estimated at $91.3 billion, which is
about $4 billion more than the 11-12 fiscal year but $11 billion lower than the 2017-08 fiscal year.
Taxes and Trigger Cuts
Once again, the Legislature and the Administration have returned to the trigger cut well. In order to
avoid nearly $6 billion in painful midyear reductions (the vast majority in education), voters will have to
approve the Governor’s proposed tax increases at the November ballot. If approved, the Schools and
Local Public Safety Protection Act would raise income taxes on high-income taxpayers for seven years
and would raise the state sales tax by one-quarter percent for four years. It’s estimated that the
measure would raise about $8.5 billion in revenues for the 12-13 fiscal year.
If voters reject the initiative, the following reductions will be implemented as of January 1, 2013:







$5.4 billion from Proposition 98 (more detail below).
$250 million from UC.
$250 million from CSU.
$50 million from Developmental Services.
$20 million from grants to Local Police Departments.
$10 million from the Department of Forestry and Fire Protection.
$17.6 million from various other programs, including flood protection, state parks, and the
Department of Justice.
Education Highlights
Proposition 98 – For the 2012-13 fiscal year, K-14 Proposition 98 is funded at a total of $53.6 billion
($36.8 billion in General Fund). Successful passage of the November ballot initiative leads to an overall
Prop 98 increase of $2.9 billion. This provides sufficient finding to keep levels of school funding
relatively flat, pay down approximately $2.2 billion in deferrals, and fund the Quality Education
1
Board of Governors, July 2012
Investment Act (QEIA) program within the minimum guarantee. The Department of Finance notes that
successful passage of the ballot initiative would lead to a projected total growth of $17.2 billion over the
next four years. While this would not represent dramatic growth, at least the K-14 would slowly begin
to reverse years of harmful reductions.
K-12 – By and large, this is a stay the course budget for K-12. The new funding provided if the ballot
initiative passes will primarily go toward paying down deferrals (approximately $2.1 billion). The budget
also augments categorical funding for charter schools ($53.7 million) to reflect the growth in that
population. The budget also assumes the K-12 General Fund obligations will be offset by $1.3 billion in
assets previously held by Redevelopment Agencies. A new mandates block grant would provide districts
with $28 per unit of average daily attendance (ADA) in lieu of submitting reimbursement claims to the
State Controller. If the ballot initiative fails, K-12 would experience programmatic reductions totaling
approximately $4.8 billion. This would involve loss of the deferral buy down funding and an additional
cut to general purpose funding. Districts would be authorized to negotiate a reduction of up to 15 days
from the calendar in the 2012-13 and 2013-14 fiscal years to achieve savings.
UC/CSU – The Budget provides some new flexibility for both UC and CSU by eliminating some traditional
set-asides and restrictions and by not identifying enrollment targets. A trailer bill agreement would also
provide $125 million to each segment in the 2013-14 fiscal year if student fees are not raised in 2012-13.
This deal is contingent upon successful passage of the ballot initiative. If the initiative fails, the UC and
CSU would experience midyear reductions of $250 million each, and would not receive the $125 million
payments in 2013-14 even if fees were held steady.
Cal Grants – The budget achieves savings in the Cal Grants program by restricting eligibility to
institutions that 1) have a graduation rate of at least 30 percent and 2) have a cohort default rate no
worse than 15.5 percent (these requirements will not apply to institutions – such as community colleges
– in which fewer than 40 percent of students avail themselves of federal loans). Through a line-item
veto, the Governor also imposed a 5 percent across-the-board reduction on maximum awards, so, for
example, Cal Grant B access awards have been reduced from $1,551 to $1,473. Various additional
restrictions and award reductions for students attending private, for-profit schools were approved that
will begin to phase in the 2013-14 fiscal year.
California Community Colleges
The major components of the 12-13 CCC budget are:





No new reductions unless the November ballot fails.
$50 million in growth funding to help restore some of the FTES lost in recent years.
$159.9 million to buy down system deferrals.
No change to categorical programs, as the Governor’s consolidation proposal was rejected.
No repeal of SB 361, as the Legislature also rejected the Governor’s proposal to revise our
general apportionment system.
2
Board of Governors, July 2012


Approval of a new mandates block grant. Districts opting in to the block grant will receive $28
per FTES to cover compliance costs incurred during the 2012-13 fiscal year. Otherwise, districts
may go through the normal claiming process for reimbursement at a later date. Districts must
make their selection known to the Chancellor’s Office by September 30.
Full hold harmless protection from any shortages in RDA-related revenues, both in the current
year and budget year. This alleviates a major risk to CCC budgets, as shortages in these funds
($116M in 11-12 and $341M in 12-13) could otherwise have resulted in massive deficits.
As noted above, if the November initiative fails, K-14 education is slated for a trigger cut of nearly $5.4
billion. The CCCs would lose the $209.9 million in new funding approved in the budget ($50 million for
growth/restoration and $159.9 million for deferral repayments) and would take an additional base cut
of $338.6M (nearly 7.5%). Similar to language included for base cuts made in the 2009 and 2011 Budget
Acts, this base cut will be allocated as a workload reduction with legislative intent that community
college districts will prioritize courses relating to transfer, career technical education, and basic skills.
Clearly, this trigger cut would be a devastating hit to our colleges, and districts need to budget carefully
to account for this potential midyear reduction.
Conclusion: A Year of Risk
The state’s economic recovery is slow and that fact is reflected in the 2012 Budget Act. All hope for
avoiding funding reductions is reliant upon the will of the voters in November. The risk of midyear
trigger cuts is certainly the system’s most dire risk, but it is by no means the only one.
While we have statutory protection from RDA-related property tax shortages, any significant shortage
would create a budget problem for the state that could result in additional CCC reductions. Troublingly,
the state is pushing a major cash crunch onto the CCCs. CCCs will receive only about 40 percent of the
General Fund cash through the first 5 months of the 12-13 fiscal year as was received during the first 5
months of the 11-12 fiscal year. Even if the ballot initiative passes, districts will receive about 40 percent
of their annual General Fund money in June. This makes managing cash flow a difficult juggling act even
under the best of circumstances. Of course, districts should be prepared for midyear trigger cuts, but
they will also need to have sufficient reserves available to ride out the slow flow of state General Fund
allocations and handle other risks and emergencies that may arise at either the state or local level.
3
2012-2013
FINAL BUDGET
TABLE OF CONTENTS
PAGE
I
General Fund – Overview ................................................................................................. 1
A.
Base Budget ......................................................................................................... 2
1.
Base Budget Revenue.............................................................................. 2
a.
b.
c.
2.
General Apportionment ............................................................... 5
Lottery.......................................................................................... 6
Non-Resident Tuition .................................................................. 6
Base Budget Expenditures ...................................................................... 7
a.
Benefits ........................................................................................ 8
Base Budget Tables
Base Budget Revenue .................................................................. 9
Base Budget Expenditures ......................................................... 10
B.
Community Education........................................................................................ 12
C.
General Restricted Fund ..................................................................................... 14
D.
Carry-Over Sub-Fund ......................................................................................... 18
E.
Operating Reserves............................................................................................. 19
F.
One-Time Sub-Fund – FTES Reserves .............................................................. 20
G.
One-Time Sub-Fund ........................................................................................... 21
H.
Reserves (Ending Balance) ................................................................................ 22
1.
Base Budget Reserves ........................................................................... 22
a.
b.
c.
d.
e.
f.
g.
2.
I.
General Reserves ....................................................................... 22
Revolving Cash Fund................................................................. 22
Clearing/Operational Fund......................................................... 22
CalPers Reserve ......................................................................... 22
2012-13 Operating Reserves ...................................................... 22
FTES Reserve ............................................................................ 23
One-Time Sub-Fund Allocations ............................................... 23
Ending Fund Balance vs. Cash Balance ................................................ 25
Other Financing Sources (Outgo)....................................................................... 26
Inter- and Intra-Fund Transfers ............................................................. 27
i
TABLE OF CONTENTS
(CONTINUED)
II
Retiree Benefit Fund ....................................................................................................... 28
III
Debt Service Fund ........................................................................................................... 32
IV
Child Development Fund ................................................................................................ 34
V
Building Fund ................................................................................................................. 36
A.
Scheduled Maintenance & Capital Construction Projects .................................. 36
B.
Transportation, Parking & Security.................................................................... 36
C.
Certificates of Participation ................................................................................ 36
D.
Redevelopment Agency (RDA) Funds............................................................... 36
VI
General Obligation Bond Fund ....................................................................................... 38
VII
Enterprise Fund – Auxiliary Services.............................................................................. 44
VIII
Associated Students Fund ............................................................................................... 52
IX
Trust & Agency Fund ...................................................................................................... 54
X
Scholarship & Loan Trust Fund ...................................................................................... 56
XI
Student Financial Assistance Fund.................................................................................. 58
XII
Student Representation Fee Trust Fund .......................................................................... 60
XIII
Student Center Fee Fund ................................................................................................. 62
XIV
Staffing Summary - All Funds ........................................................................................ 64
Summary of Budget Reductions...................................................................................... 65
Attachments:
California Community Colleges Chancellor’s Office Statement, June 27, 2012 ........ A1-5
2012-13 Budget Reduction Plans, Phase IV, September 17, 2012.............................. B1-3
2012-13 Final Budget Planning Parameters, August 6, 2012.................................... C1-11
2012-13 Budget Reduction Plans, Phase II and III, June 11, 2012 ............................. D1-5
2012-13 Budget Reduction Plans, Phase I, April 2, 2012 ........................................... E1-4
ii
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
I. GENERAL FUND - OVERVIEW
The General Fund is maintained to account for those transactions that are for the overall operation
(Instruction, Student Services, Business Services, etcetera). Within the General Fund, a number of sub-funds
have been established: Base Budget, Restricted, Community Education, District Match, Carryover, and
One-Time sub-funds. The division of these sub-funds reflects the need to differentiate discretionary revenue
from restricted revenue and ongoing funding from one-time funding.
A brief description of each sub-fund is provided later in the report. It is anticipated that the college will
utilize $3,142,914 from the Operating Reserves to balance the Final Budget.
Cash deferrals of almost $9.6 million have contributed to the District's need to continue to freeze spending on
non-essential expenditures.
The Final Budgets for the Unrestricted Base Budget, including District Match, and the Restricted Fund are
summarized as follows:
General Fund
Overview
Base
Budget (Note 1)
Restricted
(Note 2)
District
Match
Carry
Over
Revenue
55,252,216
10,944,950
0
321,400
Expenditures
56,330,344
10,879,787
0
550,321
3,519,118
Revenue less
Expenditures
(1,078,128)
65,163
(550,321)
(3,197,718)
Transfers In/(Out)
(2,064,786)
(986,693)
550,321
3,142,914
0
74,193
Transfers From One Time Fund
Adjustment (Note 3)
Net Change in Fund Balance
Prior to One Time Transfer
From Reserves
Beginning Balance
July 1,2012
Projected Net Ending
Fund Balance
June 30, 2013
Community
Education
One
Time
Total
General Fund
906,230
67,424,796
(346,086)
1,265,544
72,199,028
346,086
(359,314)
(4,774,232)
0
0
0
(3,142,914)
(2,501,158)
0
393,588
(847,337)
0
(2,804,130)
(2,796,828)
(359,314)
(6,807,609)
3,000,000
847,337
0
2,804,130
4,764,240
991,446
12,407,153
3,000,000
0
0
0
1,967,412
632,132
5,599,544
0
Beginning balance includes the FTES Reserve and the Bridge Fund Reserve.
Note 1: The Base Budget requires a transfer in of $3,142,914 from the 'One Time Reserve' in order to balance the FY 2012-13
budget on a short term basis.
Note 2: The Restricted Budget requires $74,193 from the "One Time Reserve' in order to balance Matriculation ($75,561) and
Other Misc. Accounts ($1,368) for FY 2012-13.
Note 3: As noted above, Matriculation will receive one-time monies to offset it's current projected deficit. Additionally, the
Carry Over Fund is expecting to receive additional funds from the FY 2012-13 unused Fund 11 allocation, as shown on pg. 19.
1
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
A.
BASE BUDGET
Base Budget is an unrestricted sub-fund, accounting for the ongoing operational
expenditures of the college and is based on the Budget Planning Parameters
presented to the Board on August 6, 2012.
1.
BASE BUDGET REVENUE
The Base Budget Revenue for community colleges is based on a formula
that allocates a “basic allocation” based on the number of colleges and
centers in a district. In addition to the basic allocation, each district
receives equalized rates for its full-time equivalent students (FTES) from
the state general apportionment, student enrollment fees, and property
taxes.
a.
General Apportionment
2011-12 Actual
Enrollment Fees: A total of $400 million was cut from the
California Community College’s base apportionment. This cut
was partially mitigated by an increase in fees (from $26 to $36 per
unit) estimated at $110 million. Together, the net reduction to
California Community Colleges was approximately $290 million;
resulting in a workload reduction of 6.2%. Deferrals were also
increased by $129 million bringing the total deferrals for CCCs to
$961 million.
For Cabrillo, the above resulted in the following: a 6.2% reduction
in FTES (approximately 723.84 FTES), reduced apportionment
revenues of $3.3 million, and an overall increase of $1 million in
deferrals for a total deferred amount of approximately $9 million.
During December 2011, state revenues were lower than budgeted,
thereby triggering both ‘Tier 1 and 2’ reductions, resulting in an
additional system wide reduction of $102 million to base
apportionments and a fee increase from $36 to $46 per unit,
commencing in the summer of 2012.
For Cabrillo, Tier 1 cuts were considered one-time reductions of
$315,000. Tier 2 reductions were considered permanent ongoing
cuts totaling $755,000 (includes a workload reduction of 165 credit
FTES).
In January, the State Chancellor’s Office notified districts that
student fee revenue was lower than previously budgeted, resulting
in a $1 million shortfall for Cabrillo College.
2
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
2012-13 Final Budget
Enrollment Fees: Student enrollment fees are budgeted at $46 per
unit (increased from $36 per unit for FY 2011-12). Note: The
college does not set enrollment fees. The State offsets the
college’s state funding by 98% of the enrollment fee revenues.
When there is an enrollment fee shortfall, the state does not
backfill the shortfall for the college.
Growth:
funds.
The Final Budget does not include restoration/growth
COLA: The Final Budget does not include funding for COLA.
Other issues:
Downside risk of overly optimistic revenue projections from the
state make 2012-13 mid-year budget reductions a strong
possibility. Mid-year cuts of $3.5 million are a strong possibility
for 2012-13 in January.
3
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
ANNUAL APPORTIONMENT ATTENDANCE
FULL-TIME EQUIVALENT STUDENTS (FTES)
Year
1992-1993
1993-1994
FTES
8,685
8,370
Increase
(Decrease)
(3.6%)
1994-1995
8,459
1%
1995-1996
1996-1997
1997-1998
8,228
8,526
9,247
(2.7%)
3.5%
8.5%
1998-1999
9,549
3.3%
1999-2000
9,696
1.5%
2000-2001
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
2006-2007
2006-2007
2007-2008
2007-2008
2008-2009
2008-2009
2009-2010
2009-2010
2010-2011
2010-2011
2011-2012
2011-2012
10,175
10,956
11,391
11,410
11,159
11,159
10,981 (funded)
11,462 (reported)
11,467 (funded)
11,610 (reported)
13,472 (reported)
11,847 (funded)
12,799 (reported)
11,357 (funded)
11,915 (reported)
11,651 (funded)
12,483 (reported)
10,683 (funded)
5%
7.7%
4%
.17%
(2.2%)
-0(1.44%)
.786%
(5%)
(4%)
(7%)
2.5%
5%
(8%)
*Differential fee of $50 for holders of BA/BS degrees
4
Student Fees
$13 per Unit
*$13 per Unit
$13 per Unit
No Differential
$13 per Unit
$13 per Unit
$13 per Unit
$13 per Unit-Fall
$12 per Unit-Spring
$12 per Unit-Fall
$11 per Unit-Spring
$11 per Unit
$11 per Unit
$11 per Unit
$18 per Unit
$26 per Unit
$26 per Unit
$20 per Unit
$20 per Unit
$20 per Unit
$20 per Unit
$20 per Unit
$20 per Unit
$26 per Unit
$26 per Unit
$26 per Unit
$26 per Unit
$36 per Unit
$36 per Unit
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
This chart compares the 2011-12 general apportionment with the budget for 2012-13.
GENERAL APPORTIONMENT
2011-12
Final
Budget
2011-12
Second Principal
Apportionment
2012-13
Final Budget
10,927
53,265,000
10,683
52,563,099
-4,412,000
-4,018,939
1,097,000
540,483
-800,000
Foundation Grant
4,000,000
4,000,000
4,000,000
Watsonville Center Revenue
1,000,000
1,000,000
1,000,000
Funded Credit/Non-credit FTES Assumptions
BASE REVENUES
10,683
49,195,000
State Budget Reduction of Workload (base FTES)
General Apportionment Reduction @ mid-range - $5.15
Student Fee Offset
Federal Fund Shortfall
Budget- Downside Risk
Growth funds eliminated
Negative COLA -.39%
COLA- Mid-Year Reduction
Deficit Factor for 2011-12 - P-2
General Apportionment-shortfall
Property Tax Shortfall
GENERAL APPORTIONMENT
-1,270,687
-250,000
54,700,000
5
-991,683
52,813,956
52,403,317
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
b.
Lottery
2011-12 Actual
The Lottery revenue for 2011-12 is based on total FTES of 11,915 at a rate
of $117 per FTES. The restricted rate is estimated at $23 per FTES.
2012-13 Final Budget
The lottery estimate for 2012-13 is based on total FTES of 11,150 at a rate
of $122 per FTES. The restricted rate is estimated at $28 per FTES.
c.
Non-Resident Tuition
2011-12 Actual
Non-resident tuition for 2011-12 will remain at the statewide average rate
of $183, plus $4 per unit for capital outlay fee. The college enrollment
from out-of-state and foreign students is expected to decrease.
2012-13 Final Budget
Non-resident tuition for 2012-13 will be set at the District’s computed cost
rate of $200, plus $4 per unit for the capital outlay fee. The college
enrollment from out-of-state and foreign students is expected to remain
relatively constant.
6
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
2.
BASE BUDGET EXPENDITURES
The following assumptions were used in generating the base budget
expenditures:

The Final Budget assumes the District will capture $300,000 in
salary/benefit savings from vacant positions.

No negotiated salary increases for 2012-13 are included in the Final
Budget.

Benefit stipend increases were approximately 5.0%.

An increase in retiree benefits of approximately $86,000 is budgeted.

The PERS rate has increased from 10.923% to 11.417%. The District
pays the employee contribution for classified and confidential
employees, for a total of 18.417%.

Column and step increases are funded for all units.

The District plans to continue to suspend winter session in 2013.

The operating budget continues to include $350,000 to backfill the loss
of state funding for scheduled maintenance and instructional
equipment funding.

The District is developing a plan to begin funding retiree benefit costs
for new employees in the base budget.

Total transfers from the Bridge Fund Reserve of $3,142,914 will be
used to balance the 2012-13 Final Budget.

The expenditure budget was reduced by approximately $4 million
related to the Phase I thru IV reductions included in Attachment A.

The expenses associated with participating in the TRAN program are
estimated at $90,000.

Management’s compensation concessions adopted by the Board on
August 6, 2012 are included. Specifically: 50%-50% cost sharing of
benefit stipend increases on an on-going basis and a 2.22% salary
reduction associated with a five day work day reduction for FY
2012-13.

No concessions from faculty, classified or confidentials are included in
the Final Budget. Negotiated agreements are in various stages of
completion.
7
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
a. Benefits
Mandatory benefits have been funded based on the following rates:
FY 10/11
FY 11/12
FY 12/13
10.707%
10.923%
11.417%
7%
7%
7%
$9.33/mo/per
employee
$9.33/mo/per
employee
$9.33/mo/per
employee
STRS
8.25%
8.25%
8.25%
SOCIAL SECURITY
6.20%
6.20%
6.20%
MEDICARE
1.45%
1.45%
1.45%
$1.898
$1.854
$1.854
.30%
1.61%
1.10%
15.00%
15.00%
15.00%
$8,774, $16,971,
$23,363
$9,019, $17,516,
$24,136
$9,453, $18,087,
$25,407
DISTRICT BENEFITS
PERS (Employer Portion)
PERS Employee (Paid by
Employer for Confidential
employees and for Classified
bargaining-unit employees)
PERS AB2177
WORKERS COMP
Rate per $100 payroll
UNEMPLOYMENT
Rate per $100 payroll
Local experience charge
CAFETERIA PACKAGE/FTE
All Employee Groups (Except
Managers)
Manager’s Shared 50% Cost
Increase
$9,236, $17,802,
$24,772
8
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND
BASE BUDGET
REVENUES
FEDERAL
8150 Admin. Allowance
8160 Veterans
Total Federal
STATE
8612
8612
8670
8612
8612
8681
Working Bdgt
2011-12
Actual
2011-12
$
$
$
Final Bdgt
2012-13
%
43,769
1,100
44,869
44,869
27,939,995
244,522
155,000
3,750,000
38,000
1,397,448
24,995,509
244,522
159,297
4,894,868
38,000
1,376,586
24,993,520
244,522
159,297
4,897,008
56,307
1,119,021
33,524,965
31,708,782
31,469,675
18,655,005
200
90,000
60,000
4,200,000
81,278
30,000
943,881
5,000
18,532,884
200
90,154
60,000
3,917,288
81,278
30,000
943,881
5,000
18,532,887
0
130,959
60,884
3,917,288
79,945
23,463
817,136
(16,639)
Total Local
24,065,364
23,660,685
23,545,923
43%
22,711,213
TOTAL REVENUES
57,635,198
55,414,336
55,072,731 100%
55,252,216
49,950,000
4,000,000
1,000,000
49,950,000
4,000,000
1,000,000
49,950,000
4,000,000
1,000,000
49,195,000
4,000,000
1,000,000
(250,000)
(2,200,154)
(250,000)
(2,200,000)
(250,000)
(991,683)
(800,000)
*General Apportionment
P/T Faculty Comp
*State Taxes
*BOGG
2% Admin. Allow.
Lottery
*Taxes
Catalogs
Facility Rental/Use
Interest
*Enrollment Fee
2% Adm. Allow.
Transcripts
Non-Resident Tuition
Miscellaneous
* GENERAL APPORTIONMENT
Base, Prior Year
Foundation Grant
Center Revenue
Growth/Reallocation of Growth
COLA
Adjustments:
Reverse Workload Reduction
General Apport. Shortfall
Student Fee Offset
Property Tax Shortfall
Reduce Base FTES
* TOTAL GENERAL APPORTIONMENT
55,621
1,512
$
43,769
1,100
Total State
LOCAL
8811
8840
8850
8860
8874
8874
8879
8880
8890
Adopted Bdgt
2011-12
43,769
1,100
57,133 0.10%
44,869
26,948,312
244,522
155,000
3,750,000
38,000
1,360,300
57%
32,496,134
17,850,005
200
93,000
60,000
3,700,000
81,278
30,000
891,730
5,000
0
0
0
0
54,700,000
52,499,846
52,500,000
52,403,317
9
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND
BASE BUDGET
EXPENDITURES
CERTIFICATED SALARIES
1100 Teaching
1200 Non-Teaching
1300 Part-Time Teaching
1400 Part-Time Non-Teaching
Total Certificated Salaries
CLASSIFIED SALARIES
2100 Regular Contract
2200 Instr'l Aide Contract
2300 Part-Time Classified
2400 Part-Time Class Instr'l Aide
Total Classified Salaries
EMPLOYEE BENEFITS
3000 Mandatory Benefit
3400 Medical Fringe Benefit
Total Employee Benefits
SUPPLIES & MATERIALS
4200 Other Books
4300 Instructional Supplies
4500 Non-Instructional Supplies
Total Supplies & Materials
OTHER OPERATING EXPENDITURES
5100 Professional Services
5200 Travel & Mileage
5300 Dues & Memberships
5400 Insurance
5500 Utilities
5600 Rental Equip. & Facilities
Maint. Serv. Agreements
Repairs
5700 Legal Fees
Audit
Misc. Fees (Mchnt Bank/TRAN)
5800 Postage
Advertising
Fingerprint & Testing Reqs
Printing
Program Support
Component
Permit & License Fees
Other Fees
Uncollectable Stdnt. Recv.
Total Operating
CAPITAL OUTLAY
6300 Books
6400 Equipment
Total Capital Outlay
Adopted Bdgt
2011-12
Working Bdgt
2011-12
Actual
2011-12
$
$
$
13,558,928
4,112,942
8,050,879
199,188
12,202,858
4,478,812
7,901,361
750,898
12,203,089
4,450,802
7,823,729
737,630
25,921,937
25,333,929
25,215,250
10,394,648
1,616,726
440,020
303,147
10,021,419
1,588,292
724,050
295,200
9,704,255
1,497,789
640,637
243,575
12,754,541
12,628,961
12,086,256
6,643,827
6,509,680
6,643,827
6,494,680
6,614,401
6,861,122
13,153,507
13,138,507
13,475,523
8,000
434,603
595,195
8,000
279,067
479,921
8,000
170,118
387,870
1,037,798
766,988
565,988
386,742
80,966
89,566
454,940
2,061,073
21,300
811,650
225,700
130,000
78,000
170,626
157,500
68,039
26,300
118,791
331,456
52,878
76,708
3,500
275,000
884,580
86,899
95,387
523,112
1,984,349
38,427
747,143
318,671
160,000
78,000
181,426
157,600
55,912
26,000
108,552
14,607
52,037
43,935
4,450
275,000
588,188
55,145
86,736
503,867
1,581,113
36,684
664,419
227,943
191,791
68,420
166,064
69,591
36,561
19,226
35,529
3,767
350
31,394
2,323
436,862
5,620,735
5,836,087
4,805,973
21,950
391,066
21,950
327,673
21,950
134,058
413,016
349,623
10
Final Bdgt
2012-13
%
$
12,900,807
3,794,043
8,054,791
146,695
45%
24,896,336
9,638,453
1,382,779
411,062
303,147
21%
11,735,441
6,303,311
6,674,952
24%
12,978,263
8,000
430,865
492,757
1%
931,622
376,858
111,601
89,566
522,000
1,909,573
21,300
728,350
246,000
160,000
71,000
238,226
110,000
63,039
23,800
117,291
71,456
52,878
58,228
4,500
400,000
9%
156,008 0.3%
5,375,666
21,950
391,066
413,016
2012-13 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND
BASE BUDGET
EXPENDITURES
Adopted Bdgt
2011-12
Working Bdgt
2011-12
Actual
2011-12
$
$
$
Final Bdgt
2012-13
%
$
TOTAL EXPENDITURES
TOTAL REVENUES
58,901,534
57,635,198
58,054,095
55,414,336
56,304,998
55,072,731
56,330,344
55,252,216
REVENUES OVER (UNDER) EXPENDITURES
(1,266,336)
(2,639,759)
(1,232,267)
(1,078,128)
(550,321)
250,190
(550,321)
250,190
(541,486)
277,296
(550,321)
275,915
116,622
15,000
98,329
85,839
(343,439)
(1,294,000)
(200,000)
(390,076)
(1,911,725)
316,622
15,000
98,329
85,839
(343,439)
(1,294,000)
(200,000)
(390,076)
(1,711,725)
316,622
15,000
98,879
85,839
(343,435)
(1,294,000)
(200,000)
(390,076)
(1,711,171)
216,596
10,000
102,011
86,508
(341,495)
(1,314,000)
(200,000)
(350,000)
(1,790,380)
(2,211,856)
(2,011,856)
(1,975,361)
(2,064,786)
(3,478,192)
(4,651,615)
(3,207,628)
(3,142,914)
847,439
847,439
3,478,192
5,748,192
2,666,142
3,142,914
0
1,944,016
305,953
0
BALANCE - BEGINNING YEAR
3,209,000
3,209,000
3,209,000
3,000,000
YEAR END FUND BALANCE
3,209,000
3,209,000
3,000,000
3,000,000
3,154,000
30,000
25,000
3,154,000
30,000
25,000
3,154,000
30,000
25,000
2,875,000
100,000
25,000
0
3,209,000
=========
0
3,209,000
===========
0
3,209,000
=========
0
3,000,000
===========
OTHER FINANCING SOURCES (OUTGO)
To District Match-FD 13
Indirects-fr FD 12, 33, 71, 72, 79
TRANSFERS
From Bookstore Fund 51
From Assoc. Students Fund 71
From Student Center Fund 73
From Trust & Agency Fund 79
To Debt Service Fund 22
To Retiree Benefits Fund 23
To Bldg/Transportation Fund 41
To Bldg/Sched Maintenance FD 46
Total Transfers
TOTAL OTHER FINANCING
SOURCES (OUTGO)
EXCESS REVENUES/TRANSFERS
OVER (UNDER) EXPENDITURES
GIVEBACKS TO RESERVES (11)
FROM ONE-TIME (17)
RESERVES ADJUSTMENT TO 5%
NET CHANGE TO FUND BALANCE
RESERVES
General Reserve
Revolving Cash Fund
Clearing/Operational
Unallocated
Budget Adjustments
Mid-Year Reductions
TOTAL RESERVES
11
2012-13 FINAL BUDGET
COMMUNITY EDUCATION – GENERAL FUND
B.
COMMUNITY EDUCATION
This sub-fund accounts for the Community Education and the Contract Education
programs.
The Community Education program is primarily based upon revenue generated
from class fees.
12
2012-13 FINAL BUDGET
CABRILLO EXTENSION/COMMUNITY EDUCATION - GENERAL FUND
Cabrillo Community College District
Final Budget 2012-13
Cabrillo Extension/Community Education Fund (15)
Budget
2011-12
Actual
2011-12
Budget
2012-13
Revenues
8800: Local
Total Revenues
592,600
592,600
1,321,449
1,321,449
906,230
906,230
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
7600: Grants/Donations/Scholarships
Total Expenditures
4,000
360,742
146,420
26,971
182,208
3,000
723,341
24,343
330,298
98,903
51,958
538,426
4,064
43,905
1,091,897
57,935
491,145
232,491
17,411
458,861
3,000
4,701
1,265,544
Excess of Revenues Over Expenditures
(130,741)
229,552
(359,314)
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
-
Total Other Financing Sources (Outgo)
0
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
13
0
0
(130,741)
229,552
(359,314)
761,894
761,894
991,446
631,153
991,446
632,132
2012-13 FINAL BUDGET
GENERAL RESTRICTED FUND
C.
GENERAL RESTRICTED FUND
The Restricted General Fund programs are established for the purpose of
providing specialized services. These services are funded by revenues collected
from program participants or from revenues provided by a federal, state or local
agency. As the name implies, restricted funds may only be used to pay for the
costs of providing specific services.
Federal, state and local agencies frequently require that a district receiving special
funding provide general fund dollars to the restricted program. This “match”
varies by funding agency and may be in the form of a cash contribution to pay for
specific expenditures, or it may be an “in-kind” contribution that is made through
allocation of existing District resources such as use of a facility, use of equipment,
utilities or personnel. Required match is often expensed in the unrestricted
general fund. The college continues to evaluate match requirements and
commitments to determine the appropriate level of match for each program.
The severe cuts that some restricted programs implemented in 2009-10 have
become permanent. For the 2012-13 Final Budget, the Matriculation program
remains out of balance by $75,561. This budget will be balanced with one-time
funds.
The state has given districts the authority to transfer funds between twelve
restricted programs, without affecting future allocations. The college will
continue to discuss potential transfers. The flexibility provisions are in effect for
fiscal years 2009-10 through 2012-13.
Page 15 shows a summary of the 2012-13 Final Restricted General Fund revenues
and expenditures. Pages 16-17 show the listing of programs included in the
Restricted General Fund budget.
14
2012-13 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2012-13
Restricted Fund (12)
Budget
2011-12
Actual
2011-12
Budget
2012-13
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
2,742,495
4,287,556
1,646,983
8,677,034
2,723,732
4,579,215
1,844,431
9,147,378
4,834,298
4,336,253
1,774,399
10,944,950
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
2,007,527
1,843,244
1,539,776
713,596
3,293,411
119,779
9,517,333
2,297,723
2,010,320
1,427,843
430,396
2,360,075
383,519
8,909,877
1,911,393
1,773,014
1,439,923
741,364
2,955,218
2,058,875
10,879,787
(840,299)
237,501
65,163
(155,378)
(213,760)
(158,771)
(227,678)
(151,730)
(212,184)
234,395
(161,300)
1,000
(141,405)
(622,779)
(296,043)
(526,853)
(986,693)
(1,136,342)
(289,353)
(921,530)
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
7600: Grants/Donations/Scholarships
7320: Indirects
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
15
1,136,690
1,136,690
348
847,337
847,337
(74,193)
2012-13 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2012-13
Restricted - General Fund Detailed Program Listing
Project
Description
023
030
033
049
050
051
052
056
100
103
107
110
111
112
125
126
128
134
138
130
136
137
140
141
150
153
158
165
175
176
178
190
194
202
204
205
217
230
233
242
292
327
CAP
Foundation-Fstr Youth Supprt
Foundation - Ow/JACL
Nursing Exp. HAS Match
Title III-STEM Construction
Title III-STEM 11-12 Yr 1
Title III-STEM 12-13 Yr 2
Foundation-Athletic Trainers
Lottery
Student Representation
Foundation - Stroke Center
Health Services
DSPS
Human Care Alliance
CARE
EOPS
PVUSD EOPS Smr Migrant
ACCESS 11-12
ACCESS 12-13
NSF - MESA/STEEP 11-12
NSF - MESA/STEEP 12-13
NSF - Chemistry Bridges
WIA-Adult Wkr-FTTW
WIA-Dislocated Wkr-FTTW
Federal College Wk Stdy
Stdnt Fin Assist - BFAP
Lumina Foundation 10-11
Foster Kinship Care
MESA 12-13
Aurora/Cal Teach Init.
NSF - E.I.L.S.
Matriculation-Non Credit
Matriculation-Credit
Faculty/Staff Diversity
TANF (FTTW)
Calworks (FTTW)
TTIP c/o
AMATYC
Calif Connects (ARRA)
Int'l Student Cap Surcharge
Calworks (FTTW)
QSEN-Nursing Fac Dev
Federal
Revenue
8100
State
Revenue
8600
Local
Certificated Classified
Revenue
Salaries
Salaries
8800-8900
1000
2000
89,425
6,007
16,594
5,073
466,779
1,782,566
258,466
403,080
Other
Supplies & Operating
Materials Expenses
4000
& Services
5000
5,100
7,000
26,500
109
1,864
916
254
Employee
Benefits
3000
50,825
5,898
14,730
3,708
103,082
37,805
99,014
42,368
27,935
25,823
312,200
30,000
40,000
917,533
544,554
32,000
111,027
551,100
47,063
183,197
456,627
64,841
44,006
233,089
1,680
82,801
13,085
1,002
10,022
8,678
38,574
4,475
2,184
8,736
26,094
2,018
22,687
36,164
206,642
9,872
32,787
42,213
233,562
400,900
25,275
122,647
50,500
18,604
54,270
4,639
30,423
77,115
158,582
48,782
33,541
102,021
282,019
16,059
220
71,000
1,845
143
1,476
2,228
21,037
566
9,421
10,282
51,545
1,779
873
11,189
4,795
47,994
18,020
18,020
233,562
149,316
118,000
2,450
28,123
8,268
11,453
33,648
95,605
130,681
25,823
312,200
2,000
Capital
Outlay
6000
23,641
30,000
492,176
5,432
54,576
500
1,000
1,092
3,000
4,551
38,606
22,192
8,293
1,774
5,782
15,113
60,000
822
1,162
1,838
21,147
4,099
2,340
4,013
10,384
123,200
2,500
679
23,235
1,324
1,738
12,108
732
4,221
3,066
1,942
122,292
4,556
146,112
1,740
4,308
132,200
4,368
17,472
24,211
93,944
13,006
36,619
1,394
850
850
1,632
2,381
11,975
5,735
4,065
10,127
1,471
5,692
3,316
420
9,000
85,136
466,779
1,995
14,873
5,692
3,736
Indirect
7320
1,526
13,749
8,864
337,868
6,585
23,641
160,543
Transfer
Out
7310
195
1,782,566
125,056
1,526
16,883
Student Aid
7600
9,000
13,104
40,085
23,739
4,456
16
1,303
6,905
4,456
Total
Expenses
89,425
6,007
16,594
5,073
2,249,345
258,466
403,080
25,823
856,754
32,000
111,027
911,080
917,533
64,841
44,006
233,089
26,094
2,018
22,687
36,164
206,642
9,872
32,787
42,213
233,562
400,900
25,275
122,647
50,500
1,526
16,883
8,864
413,429
6,585
47,282
160,543
1,471
5,692
3,736
9,000
85,136
4,456
2012-13 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2012-13
Restricted - General Fund Detailed Program Listing
Project
330
331
339
352
353
354
357
361
362
363
365
367
386
387
391
393
397
507
616
620
624
647
670
701
708
816
822
859
860
861
867
Description
CTE Nursing Enrl Growth
RN Enrollment Growth
CEED Med Asst
Title V-Hisp Serv Inst 10-11
Title V-Hisp Serv Inst 11-12
Title V-Hisp Serv Inst 12-13
Foundation - Nursing
Basic Skills 10-11
Basic Skills 11-12
Basic Skills 12-13
SA/HIV (Formerly OFR)
STAP
SBDC-YEP 11-12
SBDC BEC 11-12
SBDC-SBA July-Dec
SBDC-SBA Jan-June
SBDC-Job Acct
Student Body Center Fee
Foundation - Crocker
Foundation - Rad Tech
Foundation - VAPA
Fndtn Faculty Grant 11-12
Foundation - Horticulture
Rockefeller Philanthropy
NSF - ACES (Sci & Math)
VTEA 1C
CTE Teacher Pipeline
BACCC VTEA 1B
CTE Comm Coll
CTE Comm Coll
CTE BAWFC
Total
Federal
Revenue
8100
State
Revenue
8600
Local
Certificated Classified
Revenue
Salaries
Salaries
8800-8900
1000
2000
146,687
23,761
32,488
38,690
155,251
462,485
21,790
71,229
90,000
239,922
167,466
128,925
172,899
63,012
17,376
16,280
41,844
783
1,116
28,088
3,500
5,033
31,676
199,711
16,001
5,380
50,137
4,108
89,809
3,953
28,885
25,385
60,000
73,828
24,444
132,300
3,409
7,463
25,250
1,861
108,564
59,144
261,577
327,612
104,543
300,000
266,232
124,706
23,883
4,834,298
4,336,253
1,774,399
Employee
Benefits
3000
33,227
16,526
12,003
11,456
36,702
16,792
36,036
36,036
19,883
19,418
2,529
7,295
18,135
18,135
6,480
Other
Supplies & Operating
Materials Expenses
4000
& Services
5000
767
7,334
1,188
242
8,443
38,690
9,500
104,587
3,432
77,396
998
9,964
21,476
90,000
8,260
142,100
750
90,361
8,764
75,950
1,271
140,854
3,521
16,817
24,444
6,300
3,409
Capital
Outlay
6000
Student Aid
7600
Transfer
Out
7310
Indirect
7320
5,642
914
1,374
4,234
11,538
10,267
4,806
917
146,687
23,761
32,488
38,690
155,251
462,485
21,790
9,964
71,229
90,000
239,922
167,466
128,925
172,899
60,000
73,828
24,444
132,300
3,409
7,463
25,250
1,861
108,564
59,144
261,577
327,612
104,543
300,000
266,232
124,706
23,883
212,184
11,866,480
42,000
838
28,791
20,096
4,980
6,687
2,308
2,840
126,000
983
1,859
28,360
38,312
110,307
32,568
33,171
13,167
41,479
6,125
15,000
126,212
31,332
1,225
10,897
1,741
16,450
14,489
71,314
22,877
2,896
8,317
646
1,911,393
1,773,014
1,439,923
17
17,936
10,422
3,500
13,324
500
741,364
12,500
82,247
83,007
6,929
266,674
181,211
110,888
22,966
2,955,218
25,250
2
67,704
4,382
21,598
4,089
6,000
1,000
737
2,058,875
151,730
622,779
Total
Expenses
2012-13 FINAL BUDGET
CARRY-OVER SUB-FUND – GENERAL FUND
D.
CARRY-OVER SUB-FUND
The carry-over sub-fund account consists of: self-sustaining funds, projects that
are not completed within the same fiscal year and available balance in line-item
budgets authorized for carry-over.
Self-sustaining funds depend on their ability to generate revenue to support their
actual operating expenditures.
Major projects that cross fiscal years are carried over in this sub-fund. Examples
are major repairs, remodeling, and painting projects that are not state-funded.
Examples of items authorized for carry-over are the year-end balances in supply
budgets and the balance in the account established to fund the deductible for
insurance claims.
18
2012-13 FINAL BUDGET
OPERATING RESERVES - GENERAL FUND
E. OPERATING RESERVES
Beginning Balance (Mid Year-Bridge Fund Reserves, Final Budget)
ADD:
Projected Ending balance
2012-13 Estimated One-Time Subfund Allocations
LESS:
Allocated to 2012-13 Deficit- 100% of the deficit funded
Mid-Year Cuts 2012-13 (see worst case projection for 2012-13)
Projected Ending Operating Reserves
Projected
FY 2012-13
2,969,887
1,500,000
(359,561)
967,412
875,000
144,114
1,019,114
It should be noted that concessions for the Management group are included in the 2012-13 Final Budget.
19
1,000,000
(3,142,914)
TBD
* Does not include FTES reserve of $1,000,000
Note:
If all bargaining groups agree to salary reductions of 2% and Benefit Cost Sharing of 50%:
Salary Reductions - All groups approx 2%
Benefit Savings from Potential Incremental Cost Sharing Proposal
Additional, Estimated Available Reserves
Projected
@ 66.67%
FY 2013-14
967,412
1,967,412
2012-13 FINAL BUDGET
ONE-TIME SUB-FUND FTES – GENERAL FUND
F.
ONE-TIME SUB-FUND – FTES RESERVE
FTES RESERVE
1,000,000
Available Balance
20
$
1,000,000
2012-13 FINAL BUDGET
ONE-TIME SUB-FUND - GENERAL FUND
G.
ONE-TIME SUB-FUND
Net Allocations:
Lease Revenue Watsonville- Adult Ed
40,000
Lease RevenueWatsonville- SOS
40,000
Lease Revenue Main Campus 350 Building-OASIS (net)
40,000
Lease Revenue -HW 1 Precision (Net)
80,000
(200,000)
Transfer to Retiree Benefit Fund
Retirement Incentives
(200,000)
Benefits for Laid Off Workers
(48,000)
Public Safety One-Time Backfill
(36,000)
Matriculation Shortfall 2012-13 (estimate)
(75,561)
Total Allocations
(359,561)
21
2012-13 FINAL BUDGET
RESERVES – GENERAL FUND
H.
RESERVES (ENDING BALANCE)
1.
RESERVES
The District’s General Fund balance decreased approximately $5 million in
FY 2011-12 from $17.4 million to $12.4 million. The FY 12-13 budget
continues to rely on the use of these reserves (approximately $3.1 million)
to balance the existing structural deficit. Doing so is expected to result in a
reduced ending fund balance as well as the further reduction to ending cash
balance for the year. The current projections estimate that all of the
available cash balance will be used by the end of FY 12-13; emphasizing the
need to secure funds by participating in a Mid-Year TRANS as well as a
Summer TRANS. The necessary reliance on borrowed funds increases the
District’s fiscal risk as it limits its ability to respond to unplanned events.
2.
BASE BUDGET RESERVES
The General Reserves, Revolving Fund, Revolving Stores, and
Clearing/Operational Fund are accounted for in the base budget in the
amount of $3,000,000. These funds are not designated for allocation during
the fiscal year.
a.
General Reserves
An account to record the reserve budgeted to provide operating cash
in the succeeding fiscal year until taxes and state funds become
available. The California Community Colleges Chancellor’s Office
guideline is a minimum of 5% of the total General Fund Reserve.
The Final Budget includes a 5% general reserve; $2,875,000.
b.
Revolving Cash Fund
A $100,000 account to be used for emergency or small sundry
disbursements.
c.
Clearing/Operational Fund
A $25,000 account to be used for District deposits and subsequent
withdrawal into appropriate county treasury accounts.
d.
CalPers Reserve
A CalPers reserve was included in the budget until 2009-10. The
reserve was reallocated to the Bridge Fund Reserve for 2010-11.
e.
2012-13 Operating Reserves
The District retains an Operating Reserve to provide one-time
assistance and planning time for addressing ongoing reductions in
state revenues. The District will cover the $3,142,914 deficit for
2012-13.
22
2012-13 FINAL BUDGET
RESERVES – GENERAL FUND
f.
FTES Reserve
The FTES Reserve balance is included on page 20. The FTES
reserve will be funded at $1,000,000 for 2012-13.
g.
One-Time Sub-Fund Allocations
The One-Time Sub-Fund includes approximately $5 million for onetime projects and reserves needed to balance the budget. New
allocations for 2012-13 total $359,561.
23
2012-13 FINAL BUDGET
RESERVES - GENERAL FUND
2012-13 Final Budget
5% Reserve of the General Fund
RESERVES
Final Budget
Base
Budget
General Reserve
2,875,000
Revolving Cash Fund
100,000
Clearing/Operational
25,000
Total Reserves
$3,000,000
24
2012-13 FINAL BUDGET
FUND BALANCE VS CASH
2.
ENDING FUND BALANCE vs CASH BALANCE
Budget
6/30/2013
Ending Balance
6/30/2010
6/30/2011
6/30/2012
Unrestricted Funds
5% General Reserve - Fund 11
Carry Over - Fund 14 (Note 1)
One-Time - Fund 17 (Note 1)
FTES Reserve - Fund 17 (Note 1)
Community Ed - Fund 15
Total Unrestricted Funds
$3,209,000
3,599,048
6,134,217
500,000
451,114
$13,893,379
$3,209,000
3,744,031
7,593,195
1,000,000
761,895
$16,308,121
$3,000,000
3,197,718
3,370,652
1,000,000
991,446
$11,559,816
$3,000,000
3,513,599
157,000
1,000,000
632,132
$8,302,731
1,119,666
1,136,690
847,337
1,034,564
$15,013,045
$17,444,811
$12,407,153
$9,337,295
Restricted Funds
Total General Fund Ending Balance
Cash Balance
5,568,430
14,130,344
6,933,116
6,000,000 **
Apportionment Allocation Deferrals
2010-11 @ $9,000,000
2011-12 @ $9,600,000
2012-13 @ $9,600,000 (est)
Note 1:
Coordinated efforts to purposfully slow expenditures from the 'Carry Over' and 'One Time' sub-funds
will be implemented in order to ensure an available year end fund balance sufficient to cover payroll
and essential operating expenses.
** Includes an anticipated Mid-Year TRAN of $6 million.
25
2012-13 FINAL BUDGET
OTHER FINANCING SOURCES (OUTGO)
I.
OTHER FINANCING SOURCES (OUTGO)
Other financing sources include proceeds from long-term debt, sale of fixed
assets, and incoming transfers.
Other outgo includes debt retirement, student aid and transfers to other funds.
Inter-fund transfers are made to move appropriations and dollars from one fund to
another fund for the purpose of paying for expenditures using the structure
required by generally accepted accounting principles applied to governmental
entities. The transfer of funds allows money to be moved from one fund to a
second fund with the second fund then being responsible for paying all operating
costs of that program. This practice allows all program expenditures related to the
operation of the program, regardless of funding sources, to be accounted for in a
single fund. This treatment provides readers with a full understanding of the
scope of the program as a whole.
Intra-fund transfers are made within a fund of a district. An example of an intrafund transfer would be moving funds from the unrestricted general fund to the
restricted general fund.
A schedule of Inter- and Intra-fund Transfers is included on the following page.
26
2012-13 FINAL BUDGET
TRANSFERS
INTERFUND TRANSFERS
Transfer in
Unrestricted General Fund 11
From One-Time Sub Fund 17
From Bookstore Fund 51
From Bookstore Fund 51
From ASCC Fund 71
From Stu Ctr Fund 73
From Trust & Agency Fund 79
To Debt Service Fund 22
To Retiree Benefit Fund 23
To Building Fund 41 (Transportation)
To Building Fund 46 (Scheduled Maintenance)
Transfer Out
3,142,914
116,596
100,000
10,000
102,011
86,508
341,495
1,314,000
200,000
350,000
Restricted General Fund 12
To Debt Service Fund 22
To Student Rep Fund 72 (Fees)
To Student Ctr Trust Fund 73 (Fees)
466,779
30,000
126,000
One-Time Sub Fund 17
To Unrestricted General Fund 11
To Retiree Benefit Fund 23
3,142,914
200,000
Debt Service Fund 22
From Unrestricted General Fund 11
From Restricted General Fund 12
341,495
466,779
Retiree Benefit Fund 23
From Unrestricted General Fund 11
From One-Time Sub Fund 17
1,314,000
200,000
Building Funds 41-47
From Unrestricted General Fund 11 (41-Transportation)
From Unrestricted General Fund 11 (46-Scheduled Maintenance)
Associated Students CC Fund 71
From Bookstore Fund 51
To Unrestricted General Fund 11
One-time vending income
15,000
Stdnt Senate Library Bk Reserves
Library Txtbk Reserves-pass thru
Student fees collected
126,000
102,011
Trust & Agency Fund 79
To Food Service Fund 52
Pino Alto/Sesnon to Unrestricted General Fund 11
39,551
86,508
Total Inter- and Intra-fund Transfers
6,640,854
Indirects collected in the Unrestricted General Fund
From Restricted General Fund 12
From Child Development Fund 33
From Associated Students Fund 71
From Student Representation Fund 72
From Trust and Agency Fund 79
Total Indirects Reimbursed to Fund 11
212,184
19,347
17,100
2,100
25,184
275,915
27
GF Salaries and Benefits
One-Time transfer from Reserves
Stdnt Senate Library Bk Reserves
39,551
30,000
Student Center Trust Fund 73
From Restricted General Fund 12 (Fees)
To Unrestricted General Fund 11
Balance General Fund
Future retiree benefits
Transportation and Protective Serv
Scheduled Maintenance
10,000
Student Representation Fund 72
From Restricted General Fund 12 (Fees)
Title III STEM Construction Loans
Student fee transfer
Student fee transfer
Present & future retiree benefits
Future retiree benefits
116,596
100,000
15,000
Food Service Fund 52
From Trust & Agency Fund 79
Balance General Fund
GF Salaries and Benefits
One-Time transfer from Reserves
Library Textbook Reserves
GF Salaries and Benefits
GF Pino Alto Salaries (50%)
Debt payment
Present & future retiree benefits
Transportation and Protective Serv
Scheduled Maintenance
Debt payment
Title III STEM Construction Loans
200,000
350,000
Bookstore Fund 51
To Unrestricted General Fund 11
To Unrestricted General Fund 11
To ASCC Fund 71
Purpose
6,640,854
Student fees collected
GF Salaries and Benefits
One-time vending income
GF Pino Alto Salaries (50%)
2012-13 FINAL BUDGET
RETIREE BENEFIT FUND
II.
RETIREE BENEFIT FUND
Pursuant to the Governmental Fund Group descriptions contained in the California
Community Colleges Budget and Accounting Manual, the District has established a
Retiree Benefit Fund that is contained within the debt service fund group. The fund is
used for the sole purpose of funding retiree health benefits.
The District pays retiree benefits directly out of the Retiree Benefit Fund. During the
year, a transfer is processed from the general fund to cover the estimated annual cost of
retiree benefits.
The District is required to account for the costs of retiree health benefits on an accrual
basis, i.e., over the working lifetime of eligible employees. In 2009-10 the District
implemented GASB 45 reporting requirements and the entity-wide financial statements
now recognize the annual required contribution (ARC). The ARC includes future other
post employment benefits (OPEB) costs of active eligible employees + amortized
unfunded liability of retirees.
Although GASB 45 does not require funding the ARC, districts are encouraged to
consider OPEB commitments and the district’s ability to finance when they assess their
fiscal health in preparation for Accreditation, future Bond measures, etc. Therefore,
additional annual allocations for funding the future cost of retiree benefits from the base
budget and one-time funds are: $150,000 from base and $200,000 from one-time.
Funds held in the Retiree Benefit Fund will accumulate interest income that will be held
toward the cost of future benefits.
28
2012-13 FINAL BUDGET
RETIREE BENEFIT FUND
Cabrillo Community College District
Final Budget 2012-13
Retiree Benefit Fund (23)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
8,300
8,300
7,945
7,945
10,500
10,500
1,068,000
1,133,273
1,078,000
1,068,000
1,133,273
1,078,000
(1,059,700)
(1,125,328)
(1,067,500)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
1,544,000
1,544,000
1,514,000
Total Other Financing Sources (Outgo)
1,544,000
1,544,000
1,514,000
484,300
418,672
446,500
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
1,982,393
1,982,393
2,401,065
2,466,693
2,401,065
2,847,565
Reserve - For Future Retiree Benefits
2,466,693
2,401,065
2,847,565
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Net Change to Fund Balance
29
Retiree Benefit Fund (23)
Projections through 2015-16
2006-07 thru
2010-11 Actual
2011-12
Actual
2012-13
Projected
2013-14
Projected
2014-15
Projected
2015-16
Projected
Grand
Total
1,133,273
1,078,000
1,164,000
1,307,000
1,359,000
(3,674,078)
(1,133,273)
(1,078,000)
(1,164,000)
(1,307,000)
(1,359,000)
(9,715,351)
4,807,351
1,078,000
1,164,000
1,307,000
1,359,000
1,416,000
11,131,351
FUNDING for Annual Costs:
Beginning Balance
Less actual costs /
Projected Budget
a
Base Budget Allocation
for Subsequent Annual Costs
b
Ending Balance
$
1,133,273
$
1,078,000
$
1,164,000
$
1,307,000
$
1,359,000
$
1,416,000
$
1,416,000
FUNDING for Future Benefits:
Beginning Balance
849,120
1,323,065
1,683,565
1,945,765
2,209,765
Base Budget Allocation
for Reserves
235,649
216,000
150,000
150,000
150,000
150,000
1,051,649
One-Time Fund Allocation
for Reserves
525,000
250,000
200,000
100,000
100,000
100,000
1,275,000
88,471
7,945
10,500
12,200
14,000
15,400
148,516
Interest Income
Ending Balance
$
849,120
$
1,323,065
$
1,683,565
$
1,945,765
$
2,209,765
$
2,475,165
$
2,475,165
Annual Ending Fund Balance
$
1,982,393
$
2,401,065
$
2,847,565
$
3,252,765
$
3,568,765
$
3,891,165
$
3,891,165
a
b
Projected budget based on Actuarial Study.
Base budget allocation is for subsequent fiscal year annual costs. Transfer is made prior to new year to maximize interest earnings.
30
-This Page Intentionally Left Blank-
31
2012-13 FINAL BUDGET
DEBT SERVICE FUND
III.
DEBT SERVICE FUND
The District uses the Debt Service Fund to account for the payment of the Certificates of
Participation (COP) authorized by the Board of Trustees in 1997-98 as well as the STEM
Lease Purchase Agreement, which was recently approved (June 2012) for the purpose of
financing a construction project related to the STEM grant. COPs are a form of debt used
by governmental agencies that does not require voter approval.
A transfer from the General Fund is made to cover annual COP and the Lease Purchase
Agreement commitments.
The Debt Service Fund also includes loan payments for Delta School capital
improvements made in 2007 and a corresponding reimbursement from Delta School for
annual loan payments.
32
2012-13 FINAL BUDGET
DEBT SERVICE FUND
Cabrillo Community College District
Final Budget 2012-13
Debt Service Fund (22)
Actual Budget
1999-002011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
49,065
49,065
49,065
49,065
49,065
49,065
343,439
49,065
392,504
343,435
49,065
392,500
341,495
515,844
857,339
(343,439)
(343,435)
(808,274)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
343,439
343,435
808,274
Total Other Financing Sources (Outgo)
343,439
343,435
808,274
0
0
0
360,896
360,896
360,896
360,896
360,896
0
360,896
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
7000: Debt Reduction
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
33
2012-13 FINAL BUDGET
CHILD DEVELOPMENT FUND
IV.
CHILD DEVELOPMENT FUND
The Child Development Fund is designated as a special revenue fund. This fund
accounts for legally restricted revenue sources such as the Child Care Premium Tax
Bailout, the California Department of Education, and the U.S. Department of Education.
The Children’s Center functions as a demonstration lab for the Early Childhood
Education instructional program while providing child care services to families of
students, faculty, staff and community members. Since the 2009-10 fiscal year, Cabrillo
has partnered with the Santa Cruz County Community Counseling Center by leasing the
Baskin Center for a Head Start program. This local revenue represents the continual
efforts being made to become a more fiscally sustainable Center.
The Claire Giannini Foundation awarded the Children’s Center a grant in the amount of
$50,000 for the academic year 2012-13. The main purpose of the grant is “to provide
consulting support for a strategic planning process to understand and resolve fiscal gaps
and strengthen organizational cohesion.” To that effect, the grant allocates $30,000 of
the $50,000 as follows:
- $20,000 for general support of the Children’s Center’s budget.
- $10,000 towards the Children’s Center’s Director’s salary. Goal: to assess the
parenting classes currently offered and for which the Director is the instructor of
record, and to draft potential curriculum and format changes.
34
2012-13 FINAL BUDGET
CHILD DEVELOPMENT FUND
Cabrillo Community College District
Final Budget 2012-13
Child Development Fund (33)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
210,126
397,306
152,675
760,107
197,024
412,940
155,220
765,184
260,478
346,631
168,800
775,909
271,129
125,898
140,734
20,000
182,923
279,906
133,490
129,453
18,252
184,898
284,011
130,398
134,850
17,450
189,108
740,684
745,999
755,817
19,423
19,185
20,092
Interfund Transfers
8900: Transfers In
7300: Transfers Out
300
(18,755)
16
(18,755)
(19,347)
Total Other Financing Sources (Outgo)
(18,455)
(18,739)
(19,347)
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
35
968
446
745
-
-
446
968
446
1,191
2012-13 FINAL BUDGET
BUILDING FUND
V.
BUILDING FUND
This fund accounts for federal, state and local funding for scheduled maintenance, capital
outlay projects, and student transportation fees. The Preliminary Budget includes projected
expenses for new projects only.
A.
SCHEDULED MAINTENANCE & CAPITAL OUTLAY PROJECTS
The state will not be providing Scheduled Maintenance funding for 2012-13.
However, the District will be funding $350,000 from its base fund for this purpose.
In November 2007, the college was awarded a Financial Assistance Award of
$2.5 million from the Economic Development Agency for construction of the
Watsonville Green Technology Center at the Watsonville Center. In May 2009,
the amount was augmented by EDA in the amount of $865,000 in order to assist
the project in achieving LEED Platinum status. An additional $1.5 million in
funding has been provided from bond funds (General Obligation Bond, Measure
D, and Series B). The Watsonville Green Technology Center was completed in
fiscal year 2011-12 and classes have been scheduled for the fiscal year 2012-13
beginning in the fall.
B.
TRANSPORTATION, PARKING & SECURITY
The District has discontinued the Bus Pass program effective in fiscal year 201112. Revenue is generated by parking fees and a transfer-in from the General Fund.
These funds are designated for parking lot security, maintenance, and repairs.
C.
CERTIFICATES OF PARTICIPATION (COPS)
Certificates of Participation (COPS) were sold in 1997-98. The proceeds have
been used for deferred maintenance, upgrading of infrastructure, and purchase and
installation of the Datatel software system.
D.
REDEVELOPMENT AGENCY (RDA) FUNDS
The Final Budget for 2012-13 does not include an increase in RDA funds as these
will be folded into the District’s operating revenues from the state. Total
unallocated RDA funds are estimated to be approximately $1.5 million, of which
$1 million has been set aside towards a permanent site in Scotts Valley. The
remaining $500,000 will continue to support the existing Scotts Valley Site lease
obligation which has extended for the next three and a half years as follows:
Year Six (2012):
Year Seven (2013):
Year Eight (2014):
Year Nine (2015):
$123,000 plus custodial and utilities
$127,500 plus custodial and utilities
$132,000 plus custodial and utilities
$ 66,000 plus custodial and utilities
36
2012-13 FINAL BUDGET
BUILDING FUND
Cabrillo Community College District
Final Budget 2012-13
Building Funds (41-46)
Revenues
8100: Federal
8600: State
8800: Local
8900: Misc
Total Revenues
Budget
2011-12
Actual
2011-12
Budget
2012-13
1,728,610
1,111,020
1,290,000
88,820
4,218,450
1,728,610
611,173
1,615,388
0
3,955,171
0
499,847
710,000
88,820
1,298,667
0
101,750
29,551
11,969
1,989,384
4,736,537
0
6,869,191
0
76,065
21,064
7,134
935,772
2,975,683
0
4,015,718
0
103,301
44,002
10,969
2,619,131
933,077
1,750,345
5,460,825
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
7000: Reserves
Total Expenditures
Excess of Revenues Over Expenditures
(2,650,741)
Interfund Transfers
Transfers In
Transfers Out
Net Change to Fund Balance
(60,547)
(4,162,158)
590,076
1,144,206
550,000
0
0
0
(2,060,665)
1,083,659
(3,612,158)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
4,776,692
2,716,027
4,776,692
0
5,860,351
5,860,351
0
2,248,193
Reserve - Parking Lot - Fund 41
Reserve - Future COPs Projects - 42
Reserve - For Contingency - 43
Reserve - Redevelopment - 44
Reserve - Sched. Maint. Projects - 46
230,047
0
21,937
2,094,652
369,391
779,387
194,366
318,560
2,709,440
1,858,598
194,561
0
122,872
1,561,371
369,389
37
2012-13 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
VI.
GENERAL OBLIGATION BOND FUND
In June 1998 the voters approved an $85 million General Obligation Bond
(Measure C) on behalf of Cabrillo College.
Sales of Measure C bonds have taken place in increments as funds were needed:
1st Issue (Series A) 1998-99
- $12 million
2nd Issue (Series B) 1999-00
- $30 million
3rd Issue (Series C) 2000-01
- $20 million
Final Issue (Series D) 2001-02
- $23 million
In March 2004 the voters approved a $118.5 million General Obligation Bond
(Measure D) on behalf of Cabrillo College.
Sales of Measure D bonds occurred as follows:
1st Issue (Series A) May 2004
- $60 million
Final Issue (Series B) April 2007 - $58.5 million
The following key projects are included in the Bond Fund for 2012-13:
 Building 800 remodel (STEM)
 Building 600 classroom renovation
 Close out of substantially completed and occupied projects (DSA
closeout)
 VAPA remediation project (Repairs)
 Building improvements as approved throughout the year
The following key projects were substantially completed in 2011-12:
 Watsonville Green Technology Center
 Building 800 Moves Phases I & II
In May 2012, the District refunded approximately $38 million of the outstanding
Measure D (Series A) bonds, thereby taking advantage of exceptional market conditions
and saving the taxpayers approximately $4.8 million over the life of the debt.
38
2012-13 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2012-13
1998 & 2004 General Obligation Bonds
Bond Funds 47-49 (Combined)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Actual
2011-12
Budget
2012-13
0
0
39,500
39,500
0
0
132,374
132,374
0
0
25,300
25,300
0
0
0
0
52,400
3,162,746
3,215,146
0
167
18
45,937
106,532
2,773,760
2,926,414
0
0
0
0
259,548
6,028,308
6,287,856
(3,175,646)
(2,794,040)
(6,262,556)
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
0
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
Net Change to Fund Balance
(3,175,646)
(2,794,040)
(6,262,556)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
14,279,942
0
11,104,296
14,279,942
0
11,485,902
11,485,902
0
5,223,346
39
2012-13 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2012-13
1998 General Obligation Bonds
Bond Fund 48 - Measure C
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Actual
2011-12
Budget
2012-13
0
0
9,500
9,500
0
0
9,321
9,321
0
0
4,000
4,000
0
0
0
0
26,000
60,000
86,000
0
0
0
0
5,959
153,606
159,565
0
0
0
0
34,522
1,751,524
1,786,046
(76,500)
(150,244)
(1,782,046)
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
0
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
Net Change to Fund Balance
(76,500)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
40
(150,244)
(1,782,046)
1,939,607
1,939,607
1,789,363
1,863,107
1,789,363
7,317
2012-13 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2012-13
2004 General Obligation
Bond Fund 49 - Measure D - Series A
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
0
0
10,000
10,000
0
0
9,581
9,581
0
0
4,100
4,100
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
0
0
0
0
6,400
102,746
109,146
0
167
18
0
50,518
189,426
240,129
0
0
0
0
6,157
1,690,149
1,696,306
Excess of Revenues Over Expenditures
(99,146)
(230,548)
(1,692,206)
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
0
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
Net Change to Fund Balance
(99,146)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
41
(230,548)
(1,692,206)
2,149,291
2,149,291
1,918,743
2,050,145
1,918,743
226,537
2012-13 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2012-13
2004 General Obligation
Bond Fund 47 - Measure D - Series B
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Actual
2011-12
Budget
2012-13
0
0
20,000
20,000
0
0
113,472
113,472
0
0
17,200
17,200
0
0
0
0
20,000
3,000,000
3,020,000
0
0
0
45,937
50,055
2,430,728
2,526,720
0
0
0
0
218,869
2,586,635
2,805,504
(3,000,000)
(2,413,248)
(2,788,304)
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
0
Net Change to Fund Balance
(3,000,000)
(2,413,248)
(2,788,304)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
10,191,044
0
7,191,044
10,191,044
0
7,777,796
7,777,796
0
4,989,492
42
-This Page Intentionally Left Blank-
43
2012-13 FINAL BUDGET
ENTERPRISE FUNDS – AUXILIARY SERVICES
VII. ENTERPRISE FUNDS – AUXILIARY SERVICES
The bookstore has experienced dramatic declines in sales in the last few years as have all
college bookstores nationwide. Textbook sales are expected to continue to decline in the
future. The largest operational expense consists of salary and benefit costs for personnel
as well as operational infrastructure costs such as rent and utilities. A previous food
services contract also prohibited the bookstore from selling grab and go sandwiches and
other food that would help sustain the operation. The existing contracts and different
managers for bookstore, food, vending services and duplications services on campus
created competition amongst the various services. The campus community supported
exploring other service delivery models and other ways of organizing services on campus
to make them sustainable. As a result, the college moved forward with the creation of a
new department on campus: Auxiliary Services. The Auxiliary Services department
combines Bookstore, Food Services and Duplications. The long term goal of the
department is to develop a holistic approach in delivering services to students. The new
combined service unit will be tracked through the use of three enterprise funds: (51)
Bookstore, (52) Food Services and (59) Duplications.
BOOKSTORE FUND
The Bookstore Fund is accounted for as an enterprise fund. Enterprise funds require the
accounting of total operating costs (direct and indirect, including depreciation) as well as
the financing or recovery of these costs, primarily through user charges (Budget and
Accounting Manual 2.25).
The bookstore generates revenue to cover all the expenses of the operation including
more than $200,000 reimbursement to the District for administrative fees including rent,
District employee expense, and other operating expenses. This amount also includes a
donation to the Student Senate Library Reserve Book Fund and various occupancy fees.
Please note: a schedule depicting historical trend information for the Bookstore has been
included on page 50.
FOOD SERVICE FUND (Cafeteria and Vending Accounts)
On April 2, 2012 the Governing Board approved awarding a contract to Taher, Inc. of
Minnetonka, NM for the operation of the food services for a three-year agreement with
two one-year options to renew. Their contractual arrangement with the college is as
follows:
-
Pay a flat commission of $35,000 per year.
Pay an additional 50% of profits per year.
Provide $1,500 in co-sponsored catered events to student and college faculty/staff
events.
Provide a $200 annual scholarship.
Make a $75,000 investment in equipment to implement POS system and upgrade
Gazebo and service offerings on the lower campus.
44
2012-13 PRELIMINARY BUDGET
ENTERPRISE FUNDS – AUXILIARY SERVICES
Vending Income
Beginning July 1, 2012, a portion of the District Vending/Pepsi Revenue will be included
in the 2012-13 Final Budget. A one-time balance transfer of $39,551 from the Cabrillo
College Trust and Agency account is also reflected in the 2012-13 Final Budget.
Auxiliary Services will be responsible for managing the vending contract with Pepsi. A
portion of the vending commissions received will be transferred into Auxiliary Services
to support the operation. The support for 2012-13 is estimated at $39,551.
DUPLICATIONS FUND
The Duplications Fund is the third Enterprise Fund created to accommodate the structural
changes outlined above. Currently Duplications is expected to result in a deficit of
approximately $42,000. Structural changes will need to be implemented in order to
address the projected deficit.
45
2012-13 FINAL BUDGET
AUXILIARY SERVICES ENTERPRISE FUNDS
Cabrillo Community College District
Final Budget 2012-13
Auxiliary Services (Bookstore, Food Services, Duplications)
Enterprise Funds (51, 52, 59)
Budget
2011-12
Actual
2011-12
Budget
2012-13
2,816,481
1,786,829
1,029,652
2,859,451
1,882,380
977,071
2,736,700
1,731,179
1,005,521
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
329,581
177,572
12,750
387,005
10,000
916,908
275,664
137,556
6,817
418,329
323,800
187,141
20,045
342,918
838,366
873,904
Excess of Revenues Over Expenditures
112,744
138,705
131,617
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
(131,622)
(331,622)
39,551
(231,596)
Total Other Financing Sources (Outgo)
(131,622)
(331,622)
(192,045)
(18,878)
(192,917)
(60,428)
Total Income
Cost of Sales
Gross Profit or (Loss)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
1,592,855
1,592,856
1,399,939
1,573,977
1,399,939
1,339,511
Note:
Auxiliary Services established FY 2012-13 beginning 7/1/2012.
Prior year budgets and actuals are for Bookstore and Food Services only.
46
2012-13 FINAL BUDGET
BOOKSTORE FUND
Cabrillo Community College District
Final Budget 2012-13
Bookstore Enterprise Fund (51)
Budget
2011-12
Actual
2011-12
Budget
2012-13
Total Income
Cost of Sales
2,806,481
1,786,829
2,849,438
1,882,380
2,670,700
1,731,179
Gross Profit or (Loss)
1,019,652
967,058
939,521
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
329,581
177,572
12,750
377,005
275,664
137,556
6,817
416,557
302,766
166,276
10,000
312,318
896,908
836,594
791,360
Excess of Revenues Over Expenditures
122,744
130,464
148,161
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
(131,622)
(331,622)
(231,596)
Total Other Financing Sources (Outgo)
(131,622)
(331,622)
(231,596)
(8,878)
(201,158)
(83,435)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
47
1,546,676
1,546,676
1,345,518
1,537,798
1,345,518
1,262,083
2012-13 FINAL BUDGET
FOOD SERVICES ENTERPRISE FUND
Cabrillo Community College District
Final Budget 2012-13
Food Services Enterprise Fund (52)
ActualBudget
1999-002011-12
Actual
2011-12
Budget
2012-13
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
10,000
10,000
10,013
10,013
35,000
35,000
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
10,000
10,000
20,000
1,772
10,000
1,772
10,000
(10,000)
8,241
25,000
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
39,551
Total Other Financing Sources (Outgo)
0
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
48
0
39,551
(10,000)
8,241
64,551
46,179
46,180
54,421
36,179
54,421
118,972
2012-13 FINAL BUDGET
OTHER ENTERPRISE FUND - DUPLICATIONS
Cabrillo Community College District
Final Budget 2012-13
Other Enterprise Fund - Duplications (59)
ActualBudget
1999-002011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
0
0
0
0
31,000
31,000
0
0
0
0
0
0
0
0
0
0
21,034
20,865
10,045
20,600
0
72,544
0
0
(41,544)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
Net Change to Fund Balance
0
0
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
0
0
0
0
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
49
(41,544)
0
(41,544)
Cabrillo College
Bookstore - Historical Trends
FY 2005-06 thru 2012-13
Actual
2010-2011
Actual
2011-2012
Final
Budget
2012-2013
Actual
2005-2006
Actual
2006-2007
Actual
2007-2008
Actual
2008-2009
Actual
2009-2010
2,118,397
868,336
55,284
43,642
101,760
44,745
127,900
1,902,679
1,122,560
47,870
40,923
105,165
57,310
155,172
2,162,001
1,070,839
220,183
52,866
63,296
119,239
56,171
178,408
2,065,743
1,208,018
210,080
47,060
111,999
134,414
90,060
256,699
1,810,221
1,073,717
187,232
35,066
124,949
147,638
95,199
382,847
1,606,271
836,031
2,806
24,217
163,100
135,826
99,301
346,430
1,614,273
584,501
5,294
15,610
122,219
133,299
94,613
279,629
1,350,000
750,000
20,000
100,000
135,000
85,000
230,700
3,360,064
3,431,679
3,923,003
4,124,073
3,856,869
3,213,982
2,849,438
2,670,700
Cost of Sales
2,370,129
2,412,870
2,810,284
2,869,933
2,638,616
2,101,721
1,882,380
1,731,179
Gross Profit or (Loss)
989,935
1,018,809
1,112,719
1,254,140
1,218,253
1,112,261
967,058
939,521
370,727
129,097
7,252
170,550
51,614
409,800
155,375
7,809
187,575
51,614
484,871
191,246
15,748
198,620
57,852
22,024
14,095
519,840
215,789
11,604
280,307
68,634
22,024
494,390
214,579
13,125
334,216
78,460
22,024
452,139
207,014
8,031
306,291
72,801
22,024
275,664
137,556
6,817
315,745
72,801
22,024
302,766
166,276
10,000
228,577
54,217
22,024
6,544
7,168
2,630
5,987
7,500
1,163,338
1,078,098
836,594
791,360
Income
New Texts
Used Texts
Hardware
Computer Software
Sundries
General Supplies
Sales Non-Merchandise
Other Income
Total Income
Expenditures
Non-Instructional Salaries
Employee Benefits
Supplies and Materials
Other Oper Expenses
Rent and Utilities
M&O Supplies
M&O Equipment
Bank Loomis
Capital Outlay
Total Expenses
729,240
812,173
984,456
1,118,198
Other Financing Sources
Transfer In
Transfer Out
Sr. Accounting Specialist
Grounds (M&O)
Custodian (M&O)
Library Reserve Book Fund (ASCC)
(15,000)
(73,386)
(16,935)
(19,184)
(15,000)
(75,394)
(19,463)
(19,184)
(15,000)
(73,641)
(22,400)
(22,278)
(15,000)
(77,069)
(24,464)
(28,133)
(15,000)
(200,000)
(72,249)
(20,625)
(23,748)
(15,000)
(88,386)
(88,386)
(124,505)
(129,041)
(133,319)
(144,666)
(331,622)
(231,596)
172,309
118,250
3,758
6,901
(78,404)
(110,503)
(201,158)
(83,435)
1,434,365
1,606,674
1,606,674
1,724,924
1,724,924
1,728,682
1,728,682
1,735,583
(73,386)
(73,386)
(15,000)
Total Other Financing Sources
Net Change to Fund Balance
Beginning Fund Balance
Ending Fund Balance
50
1,735,583
1,657,179
1,657,179
1,546,676
1,546,676
1,345,518
(100,000)
(70,148)
(21,557)
(24,891)
(15,000)
1,345,518
1,262,083
-This Page Intentionally Left Blank-
51
2012-13 FINAL BUDGET
ASSOCIATED STUDENTS FUND
VIII. ASSOCIATED STUDENTS OF CABRILLO COLLEGE (ASCC)
OPERATING FUND
The ASCC Operating Fund is money held in trust by the District for organized student
body association activities. The District has fiduciary responsibility for these funds.
Revenues to the ASCC Operating fund are mostly generated by the sale of student
activity cards (SAC), vending machine commissions, and contributions from the
bookstore.
The revenue supports student services, clubs, cultural events, speakers, college-wide
support grants, scholarships, textbook support programs and many other services.
Additionally, this budget includes funds to support the effort to reinstitute the bus pass
program.
In the area of textbook support the following programs are supported:
 Textbooks on Reserve (2-hour check-out, managed through the Library and ILC)
 Textbook Rental Program (managed by the Cabrillo Bookstore)
 Borrow-A-Book Program - textbooks on loan for the semester (managed by a
committee of staff volunteers, currently housed in the Transfer Center)
52
2012-13 FINAL BUDGET
ASSOCIATED STUDENTS FUND
Cabrillo Community College District
Final Budget 2012-13
Associated Students Fund (71)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
222,200
222,200
221,923
221,923
230,120
230,120
8,000
198,625
16,777
188,662
10,000
198,580
206,625
205,439
208,580
15,575
16,484
21,540
Interfund Transfers
8900: Transfers In
7300: Transfers Out
15,000
(30,575)
15,000
(31,484)
15,000
(27,100)
Total Other Financing Sources (Outgo)
(15,575)
(16,484)
(12,100)
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
53
0
0
9,440
200,582
200,582
200,582
200,582
200,582
210,022
2012-13 FINAL BUDGET
TRUST & AGENCY FUND
IX.
TRUST & AGENCY FUND
The Trust and Agency Fund was established to account for monies held in a trustee
capacity by the college for individuals, student organizations or clubs. Money is
expended in accordance with procedures established by the entity for which the money is
held in trust.
The Trust and Agency Fund contains accounts where the District is the agent for the
funds. These accounts are not funded from the General Fund. Examples include student
clubs and organizations, Cabrillo Stage, Distinguished Artists, Cabrillo Chorus, pottery
fund, athletic ancillary funds and numerous others. The fund balance is an accumulated
balance of the entities, and is not available to the General Fund.
The transfer out represents the support of the Pino Alto and Catering classified positions
on the college payroll. New for this year will be a 2% administrative fee charged to all
accounts, based on actual expenses.
54
2012-13 FINAL BUDGET
TRUST AND AGENCY FUND
Cabrillo Community College District
Final Budget 2012-13
Trust and Agency Fund (79)
ActualBudget
1999-00
2011-12
Actual
2011-12
Budget
2012-13
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
1,213,660
1,213,660
1,451,074
1,451,074
1,284,596
1,284,596
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
525,737
581,075
1,100
1,107,912
254,553
1,126,762
1,300
1,382,615
225,955
944,924
1,000
1,171,879
105,748
68,459
112,717
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
7600: Student Registration Fees
(7,000)
(1,080)
(850)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
(85,839)
(85,839)
(151,243)
Total Other Financing Sources (Outgo)
(92,839)
(86,919)
(152,093)
12,909
(18,460)
(39,376)
745,916
745,916
727,456
758,825
727,456
688,080
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
55
2012-13 FINAL BUDGET
SCHOLARSHIP & LOAN TRUST FUND
X.
SCHOLARSHIP & LOAN TRUST FUND
The Scholarship and Loan Trust Fund accounts are for gifts, donations and bequests that
are used for scholarships, grants or loans to students. The majority of income for this
fund comes from the Cabrillo Foundation; the remainder is received from other sources.
The Grove Scholarships were received in the 2008-09 fiscal year. The un-awarded
balance of the Grove Scholarships was returned to the Cabrillo College Foundation on
June 30, 2012. The Osher Scholarship was established through the Foundation beginning
in 2009-10 fiscal year. The High Achievers Scholarship was established in the 2010-11
fiscal year for highly motivated students enrolled in Career Technical Education
programs at Cabrillo.
In the spring of 2012, the Student Emergency Grant was established in the amount of
$20,000. These funds will be disbursed over the next five years (2011-12 through 201516).
In the spring of 2012, two funds were established for Foster Youth: the Foster Youth
Emergency Grant and the Foster Youth Scholarship.
56
2012-13 FINAL BUDGET
SCHOLARSHIP AND LOAN TRUST FUND
Cabrillo Community College District
Final Budget 2012-13
Scholarship and Loan Trust Fund (75)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Budget
2012-13
759,700
759,700
665,038
665,038
667,850
667,850
0
0
0
759,700
665,038
667,850
(759,700)
(745,985)
(667,850)
(759,700)
(745,985)
(667,850)
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
7000: Grants/Donations/Scholarships
Actual
2011-12
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
Net Change to Fund Balance
0
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
57
(80,947)
0
87,095
87,095
6,148
87,095
6,148
6,148
2012-13 FINAL BUDGET
STUDENT FINANCIAL ASSISTANCE FUND
XI.
STUDENT FINANCIAL ASSISTANCE FUND
Student Financial Assistance Funds are designated to account for receiving and
disbursing federal and state-funded student financial aid.
PELL GRANTS - A federal program available to undergraduate students who are
participating in an eligible program and enrolled in three or more units. The amount of
the grant is determined by the student's index number. The 2012-13 Final Budget reflects
the 2012-13 amount authorized by the Department of Education. Augmentations are
received throughout the year.
SEOG - Supplemental Educational Opportunity Grant is a federal program that enables
students with verified exceptional financial needs to pursue their studies at institutions of
higher education. The student must be enrolled at least on a half-time basis, (six or more
units), show evidence of academic progress, and be capable of maintaining good
standing.
EOPS - Extended Opportunity Program and Services is a state grant that is awarded
through the Financial Aid Office to students with verified exceptional need who qualify
under the program guidelines.
CARE - Cooperative Agencies Resources for Education is a state program awarded
through the Financial Aid Office for welfare-dependent single heads of households with
preschool age children.
CAL GRANTS A, B, C – A state funded grant given to students to help pay for college
expenses.
DIRECT LOANS - Direct Loans are made through the William D. Ford Federal Direct
Loan Program which is administered by the U. S. Department of Education. Fall 2010
was the first year of participation in the Federal Direct Loan Program.
 Subsidized Loans – Are for students with demonstrated financial need
 Unsubsidized Loans – Are not based on financial need
 Parent Plus Loans – Are loans for the parents of dependent students
58
2012-13 FINAL BUDGET
STUDENT FINANCIAL ASSISTANCE FUND
Cabrillo Community College District
Final Budget 2012-13
Student Financial Assistance Fund (74)
Budget
2011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
15,146,263
893,452
120
16,039,835
18,428,932
850,089
60
19,279,081
17,938,166
882,000
84
18,820,250
0
0
0
16,039,835
19,279,081
18,820,250
(16,039,835)
(19,282,148)
(18,820,250)
(16,039,835)
(19,282,148)
(18,820,250)
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
7000: Grants/Donations/Scholarships
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
Net Change to Fund Balance
0
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
30,265
0
30,265
59
(3,067)
0
30,265
27,198
27,198
27,198
2012-13 FINAL BUDGET
STUDENT REPRESENTATION FEE FUND
XII. STUDENT REPRESENTATION FEE FUND
Permitted by California Education Code, the Student Representation Fee, one dollar per
student per semester, is charged to all students. The use of this fee is designated solely
for the purpose of providing training for student representatives and the cost incurred for
them to lobby for student rights “before city, county, and district governments and before
offices and agencies of the state government.”
60
2012-13 FINAL BUDGET
STUDENT REPRESENTATION FEE FUND
Cabrillo Community College District
Final Budget 2012-13
Student Representation Fee Fund (72)
Actual Budget
1999-002011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
-
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Actual
2011-12
Budget
2012-13
80
80
-
30,000
21,308
30,000
30,000
21,308
30,000
(30,000)
(21,228)
(30,000)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
30,000
(2,100)
27,630
(1,939)
30,000
(2,100)
Total Other Financing Sources (Outgo)
27,900
25,691
27,900
Net Change to Fund Balance
(2,100)
4,463
(2,100)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
79,386
79,386
83,849
77,286
83,849
81,749
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
61
2012-13 FINAL BUDGET
STUDENT CENTER FEE FUND
XIII. STUDENT CENTER FEE FUND
Permitted by California Education Code, the Student Center Fee is charged to all students
and is designated solely for the purpose of maintaining, operating and remodeling student
activity centers throughout the District. The majority of annual revenues from this fund
have been used to maintain and operate the Student Activity Center (SAC) East. The fee
is $1 per unit for a maximum of $5 per semester, and cannot exceed $10 per academic
year. Some students receiving financial assistance may have the fee waived.
The 2012-13 Final Budget includes continued support of the transfer out to the General
Fund. This support helps fund the maintenance and operations cost of the SAC East. The
Student Activities Coordinator position is currently funded at 56% of full time from this
fund (44% is covered by General Fund). This support was approved by the Student
Senate for the 2009-10 fiscal year. Continued support past 2009-10, was contingent upon
the District implementing procedures to collect the full $10 fee per student per academic
year as allowed by the California Education Code. Although the District has not
implemented this new procedure and therefore is not fully collecting all available funds
from this source of revenue, the ASCC Senate will continue to provide one more year of
support.
Considering the severe budget crisis, the ASCC Senate is considering funding this
position at 100% as soon as the District implements procedures to collect the full amount
of revenue allowed by the California Education Code for this funding source.
For the 2012-13 fiscal year, the ASCC Student Senate has established a goal to
significantly enhance the appearance of the cafeteria/student center in the 900 building.
For this reason, this budget includes a significantly higher expense than in previous years.
This expense will be covered from savings accumulated from previous years.
62
2012-13 FINAL BUDGET
STUDENT CENTER FEE FUND
Cabrillo Community College District
Final Budget 2012-13
Student Center Fee Fund (73)
Actual Budget
1999-002011-12
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2011-12
Budget
2012-13
300
300
1,849
1,849
300
300
10,000
115,000
125,000
25,188
10,271
13,960
49,419
19,600
260,400
18,000
298,000
(124,700)
(47,570)
(297,700)
131,000
(98,329)
113,758
(98,879)
126,000
(102,011)
32,671
14,879
23,989
Net Change to Fund Balance
(92,029)
(32,691)
(273,711)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
815,390
815,390
782,699
723,361
782,699
508,988
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
63
2012-13 FINAL BUDGET
STAFFING SUMMARY - ALL FUNDS
XIV. STAFFING SUMMARY - ALL FUNDS
FULL-TIME EQUIVALENT POSITIONS
(Includes all filled and unfilled budgeted positions)
Fall Sem.
Students
Mgrs/Admin
Contract
Faculty
Adjunct
Faculty
Classified
Staff
Confidential
Staff
Hourly
Employees
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012**
13,604
14,871
15,231
14,867
14,623
15,157
15,056
16,012
16,900
16,467
15,541
15,030
N/A
47
44
43
37
37
36
36
38
39
38.5
36
37
33
227
235
234
227
211
230
226
225
228
216.5
220
213.50
202.95
356
364
405
372
376
367
368
411
436
419
367
377
391*
234
253
238
217
220
223
233
249
246
241
239
226
203.70
12.00
13.75
13.75
12.63
12.63
12.63
12.63
13.50
13.50
12.50
12.50
11.75
11.40
570
574
402
382
386
393
440
405
632
283
341
89
101♦
Information on this chart is based on the Business Office count of FTE positions for the 2012-13 Final
Budget. This includes position changes approved through the August 2012 Board meeting and phase IV
reductions. It should be noted that the numbers for adjunct faculty and hourly employees are not FTE,
but a headcount of employees in those categories.
Student count based on information published in the Cabrillo College Fact Book
*Adjunct count based on Fall 2012 semester active assignments
♦ Temporary/hourly and student workers as of the July 1 to 19, 2012 payroll
**FTE reflects adopted and proposed reductions, Phase I through Phase IV
Updated 08/17/12
64
2008-13
Summary of Base Budget Reductions
Position Reductions (FT faculty, classified, confidential, Mgrs)
Administrative Services (2.5 Custodial positions added in 2010-11)
Instruction **
President
Student Services
Total
Operating Reductions
Administrative Services
Instruction- Adjunct TU reductions**
Instruction-Operating
President
Student Services
Total
FTE
Total
14.27
18.08
2.90
11.75
47.00
0.46
Other Funds/Categorical Redirects/Other Outgo & Resources
Instruction
Children's Center
President
Student Services (Student Center)
Total
Increase indirect coming from grants/categoricals-collegewide
Other Collegewide Account Reductions
1.00
6.88
0.50
0.56
8.94
$1,020,389
$2,695,571
$250,370
$712,227
$4,678,557
$600,842
$1,945,946
$828,659
$158,171
$90,348
$3,623,966
$81,894
$410,796
$21,905
$41,399
$555,994
$226,317
$1,773,397
Summary of FT Faculty Reductions/Adjunct Replacement Units**
2008-09 (8 FT Faculty added to PCN)
2009-10
2010-11 (1 FT Faculty added to PCN)
2011-12
2012-13
**dollar figures include net cost of adjunct replacement. No net change to FTE
Summary of reductions by Component
Administrative Services
Instruction
Children's Center
President
Student Services
Collegewide
Total
FT
Adj Replace Units
-8.00
-240
8.00
240
-1.00
-30
6.00
180
10.50
315
15.50
465
$1,621,231
$5,552,070
$410,796
$430,446
$843,974
$1,999,714
$10,858,231
Summary of reductions by Year
2008-09
2009-10
2010-11
2011-12
2012-13
$753,386
$3,510,590
$1,305,574
$1,267,186
$4,021,495
$10,858,231
65
Cumulative (Includes position reductions, eliminations and new positions added, for all funds)
Reduction in FTE by Classification and Year
Year
2007-2008 FTE
Classified
Balance
2008-2009
2009-2010
2010-2011
2011-2012
2012-2013
Confidential
Administration
Full Time
Faculty
249.00
13.50
38.00
225.00
5647.26
(3.00)
(5.00)
(2.00)
(13.00)
(23.47)
(1.00)
(0.75)
(0.35)
1.00
(0.50)
(2.50)
1.00
(4.00)
3.00
(11.50)
3.50
(6.50)
(10.55)
87.42
(277.54)
(333.42)
41.50
(60.41)
Net Reduction of Adjunct TU's
Adjunct
TU's converted
to FTE
188.24
(542.45)
Net FTE Reductions since 2007-08
(46.47)
(2.10)
(5.00)
(22.05)
Total Cumulative FTE since 2007-08
202.53
11.40
33.00
202.95
Information provided from Instruction:
2009-2010
2010-2011
2011-2012
2012-2013
Adjunct
Faculty
TU's
Teaching Units Cut
529
204
158
317
Sections Lost
158
74
56
109
1208
397
66
(18.08)
5,104.81
170.16
Division/Department
Acc/Business/Fin/RE
CABT
DMCP (DBA/ACE)
English
ESL
Journalism
Reading
Writing Center
World Languages
BELA Total
Anthropology
Arche Tech
Comm Studies
Criminal Justice
Cul Arts/Hosp Mgmt
ECE
Economics
Education
Fire Tech
Geography
History
Meteorology
Philosophy
Poly Sci
Psychology
Sociology
Women's Studies
% Courses
TU Cut 08- TU Cut 09- TU Cut
TU Cut Total Cuts
TU
Accum Cuts as That Were
09 for 09- 10 for 10- 10-11 for 11-12 for 08-09 thru Allocation % of 12-13 Core as of
10
11
11-12
12-13
12-13
for 12-13
Alloc
Fall 11
58.00
7.00
4.50
6.00
RE Suspended
27.00
9.50
11.00
16.00
8.00
6.00
3.00
2.00
24.00
cut by 67%
8.00
3.00
74.3%
62.0%
49.9%
99.0%
79.5%
52.8%
88.3%
3.00
27.50
13.50
131.00
51.50
0.00
66.50
6.00
9.15
2.00
6.75
8.00
3.00
2.50
12.75
2.63
12.00
4.75
7.00
6.00
1.63
6.00
3.00
1.00
6.00
1.50
7.00
3.00
13.75
11.25
3.00
3.00
13.50
7.50
3.00
3.75
7.00
3.75
3.00
6.00
3.00
3.00
6.00
3.00
9.00
249.00
2,268.77
11.0%
Eliminated
19.50
12.00
90.7%
12.00
3.00
67
97.2%
0.0%
87.3%
69.9%
85.7%
74.7%
100.0%
85.3%
35.2%
95.1%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Division/Department
HASS Total
Allied Health
Dental Hygiene
Health Science
Human Services
Medical Assistant
Nursing Educ
PE (Kin)/Athletics
Rad Tech
HAWK Total
% Courses
TU Cut 08- TU Cut 09- TU Cut
TU Cut Total Cuts
TU
Accum Cuts as That Were
09 for 09- 10 for 10- 10-11 for 11-12 for 08-09 thru Allocation % of 12-13 Core as of
10
11
11-12
12-13
12-13
for 12-13
Alloc
Fall 11
120.25
58.03
8.00
62.38
248.66
1,898.00
13.1%
2.65
6.00
6.00
3.00
12.00
12.38
1.70
10.50
65.75
13.50
32.76
13.65
96.13
21.20
45.91
16.65
179.89
1,357.83
13.2%
Library Instruction
0.00
1.60
0.00
1.80
3.40
215.00
1.6%
Aeronautics
Astronomy
Biology
Chemistry
Computer Science
Computer & Info Syst
Constr/Energy Mgmt
Engineering
Engineering Tech
Geol/Ocean/ES
Horticulture
Mathematics
Math Learning Center
MESA
6.00
Eliminated
1.20
0.66
3.50
6.75
16.35
5.40
8.50
5.40
3.00
2.00
2.25
79.00
Cut by 30%
8.50
27.00
5.00
68
0.0%
98.6%
100.0%
28.0%
88.3%
99.0%
56.1%
82.2%
95.4%
0.0%
70.5%
95.3%
100.0%
100.0%
64.9%
68.4%
100.0%
54.7%
91.8%
85.6%
99.0%
Division/Department
Physics
Welding
NAS Total
Applied Living Arts
Art History
Art Photography
Art Studio
Dance
Digital Media
Music
Theatre Arts
VAPA Total
Overall Total
Estimated Sections Lost
% Courses
TU Cut 08- TU Cut 09- TU Cut
TU Cut Total Cuts
TU
Accum Cuts as That Were
09 for 09- 10 for 10- 10-11 for 11-12 for 08-09 thru Allocation % of 12-13 Core as of
10
11
11-12
12-13
12-13
for 12-13
Alloc
Fall 11
2.40
2.40
16.25
102.35
34.21
11.50
7.25
3.75
3.75
1.67
1.67
10.50
16.38
5.00
11.68
35.00
20.00
24.00
1.00
9.25
16.90
13.50
7.75
9.25
0.00
65.00
201.56
Cut by 33%
2,412.09
8.4%
Eliminated
7.50
18.50
8.25
29.50
24.50
6.00
3.00
6.00
12.00
79.67
36.60
103.75
105.03
325.05
1,402.20
23.2%
529.40
203.14
157.66
317.36
1,207.56
9,553.89
12.6%
158
74
56
109
397
69
100.0%
0.0%
0.0%
100.0%
76.8%
88.2%
70.7%
93.6%
70.1%
84.8%
Position Reductions
Administrative Services
Accounting Asst.-Business Office
Confidential Asst.- HR
Confidential-Retirement
Maintenance Worker II
Sr. Maintenance Worker
Custodian
Mail Services Assistant
Senior Accounting Specialist-Bus Office
Lead Reprographics Tech
Grounds Maintenance Worker-M & O
Confidential Asst.- HR
IT Computer Systems Maint Tech
IT Computer Systems Maint Tech
Custodian
Confidential-Hourly
Accounting Asst.- College Bank
Accounting Specialist-College Bank
Mail Services Assistant
Duplications
Accounting Assistant-Business Office
Custodian
Purchasing Specialist
Buyer
Multi-Media Specialist
Confidential Personnel Technician
Unrest GF Filled
FTE
/Unfilled
0.80
0.50
1.00
1.00
1.00
0.50
0.50
0.10
0.20
1.00
0.25
1.00
0.50
2.00
0.25
0.20
0.10
0.25
0.67
0.15
1.00
0.10
0.10
1.00
0.10
Total- Administrative Services
14.27
Instruction
Academic Computing- Help Desk/TLC
LRC Specialist Library
LIA Wats- Comp. Lab
LIA- Wats-ESL
Office Assistant Stroke Center
8 retired faculty net of Adjunct replacements
0.20
0.583
0.09
0.09
0.50
F
F
F
U
U
U
F
F
F
U
U
F
U
U
U
F
F
F
U
U
U
U
F
F
F
Fiscal Year of
Reduction
Total
$42,250
$38,383
$103,374
$68,529
$68,529
$9,608
$33,475
$8,717
$37,486
$63,031
$23,769
$112,650
$40,577
$129,282
$14,227
$12,602
$7,484
$14,476
$41,899
$20,370
$63,812
$4,974
$5,504
$50,041
$5,340
2008-09
2008-09
2009-10
2009-10
2009-10
2009-10
2011-12
2011-12
2011-12
2011-12
2011-12
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
PCN 311021
PCN 362013
PCN 362011
PCN 351012
PCN 351004
Net of Contract cleaning stroke center-PCN353028
PCN 302003
PCN 311007
Net of reclassification of position-PCN 313002
PCN 401205
net of classified hourly replacement-PCN 362013
net of SQL Database position-pcn 321002/321024
PCN 401205
PCN 353025/353029
PCN362013
PCN 311001/311002
PCN 311009
PCN 302001
To Auxiliary Services Fund-PCN 313003
Reduce to Classified Hourly- PCN 311026
PCN 353016
PCN 301401
PCN 301404
PCN 321020
PCN 362004
2009-10
2009-10
2009-10
2009-10
2009-10
2009-10
PCN 402003
PCN 501005
PCN 402506
PCN 402510
PCN 448010
no net change to FTE
$1,020,389
F
U
F
F
U
$12,661
$35,432
$5,366
$5,265
$11,633
$276,000
70
Position Reductions
Dean of Library- Management Retirement
(mid-year)
LIA-Math
LIA-Welding
Program Specialist-Medical Assist
LIA-Writing Center
LIA-Writing Center
Program Specialist-CEED
Program Specialist-CEED
6 retired faculty net of Adjunct replacements
Program Specialist -CEED
Program Specialist -CEED
Office Specialist -CEED
Public Safety Director
Children's Ctr Director
LIA-Computer Lab
IDA-HAWK
IDA-BELA
IDA-NAS
IDA-VAPA
Public Safety Coordinator
Performing Arts Complex Assistant
Visual Arts Tool Room Technician
Photo Lab Technician
LIA-Library
Biology Lab Tech
LIA Medical Assisting
10.5 unfilled (retired) Faculty net of Adjunct
LIA-Writing Center
LIA-Writing Center
LIA-Math
Public Safety Coordinator
Dean CEED
Dean Education Centers
Total- Instruction
Unrest GF Filled
FTE
/Unfilled
0.38
0.09
0.28
0.63
0.42
0.50
0.50
F
F
U
U
U
U
U
0.50
0.50
0.06
1.00
1.00
0.08
0.92
0.92
0.83
0.92
0.50
0.25
0.42
0.56
1.00
0.83
0.46
F
F
U
F
F
F
U
U
U
F
F
F
F
F
F
F
U
0.63
0.56
0.38
0.50
0.50
0.50
U
U
U
F
F
F
18.08
Fiscal Year of
Reduction
Total
$83,000
$19,972
$4,832
$12,664
$44,559
$20,453
$31,515
$31,515
$225,000
$36,175
$27,844
$9,404
$117,518
$29,175
$5,776
$79,982
$64,943
$58,449
$67,283
$43,242
$9,948
$26,136
$35,819
$81,173
$56,467
$22,175
$397,425
$43,418
$40,391
$418,510
$46,577
$71,004
$86,870
$2,695,571
71
2009-10
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
(net of faculty backfill- PC units)- one-time savings
Renee plans to replace this position
PCN 461028
PCN 468004
PCN 475102
PCN 434007
PCN 434014
50% funding to CEED-Fund 15-PCN 713502
50% funding to CEED-Fund 15-PCN 713503
no net change to FTE
50% funding to CEED-Fund 15-PCN 713502
50% funding to CEED-Fund 15-PCN 713503
Funding to CEED Fund 15-PCN 713504
Net of Faculty replacement-PCN 426005
Net of Faculty replacement-PCN 441519
PCN 402506
PCN 450505
PCN 420505
PCN460507
PCN 490808/490507
PCN 426004
PCN 498503
PCN 495001
PCN 493501
PCN 501009
PCN 412006
PCN 475104
no net change to FTE
PCN 434005
PCN 434010
PCN 461028
PCN 426004-to Fund 15
PCN 601004-to Fund 15
PCN 402504-to Title V
Position Reductions
Unrest GF Filled
FTE
/Unfilled
President's Component
Web Producer
Comm/Graphic Design
Data Base Administrator
Confidential Assistant
Integrated Marketing & Communications Coord
1.00
0.15
1.00
0.50
0.25
Total President
2.90
Student Services
A & R Transcript evaluator- Scott's Valley
Division Acct. Specialist
A & R Records Tech
Program Specialist
General Counselor
Director of Financial Aid
Admissions & Records Assist I
Transfer Center Counselor
Outreach Coordinator
A & R Assistant II
Counseling
Tranfer & Career Center
A & R Assitant II
Financial Aid Program Sprecialist
Student Employment Coordinator
Student Affairs-Switchboard
0.50
1.00
1.00
1.00
1.00
1.00
1.00
0.60
0.46
2.00
0.16
0.08
0.75
1.00
0.10
0.10
U
F
U
F
F
Fiscal Year of
Reduction
Total
$87,177
$10,449
$88,920
$38,861
$24,963
2008-09
2009-10
2009-10
2011-12
2012-13
New position- never filled-PCN 212006
PCN 212002
New position- never filled-PCN 212126
PCN 211003
PCN 212005
2008-09
2008-09
2009-10
2009-10
2009-10
2011-12
2011-12
2011-12
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
New position-PCN 821015
New position-never filled-PCN 812005
PCN 821012
PCN 814004
PCN 813009
Net of Assist Director Fin Aid-PCN 813104
PCN 821012
Net of Adjunct replacement-PCN 831101
Net replacement with EOPS-PCN 801503
PCN 821008/821020/821022
PCN 831010/831016
PCN 831102
PCN 821011-25% Funding to PCN 821013
PCN 813107
PCN 814003 (No net savings in 2012-13 day count)
PCN 812005 (No net savings in 2012-13 day count)
$250,370
F
U
U
U
F
F
U
U
F
F
F
F
F
U
F
F
$30,894
$55,574
$58,852
$56,713
$87,169
$53,905
$63,722
$9,903
$41,642
$140,178
$0
$0
$46,877
$66,798
$0
$0
Total- Student Services
11.75
$712,227
47.00
4,678,557
Total
72
Position Reductions/redirects
Instruction
Program Specialist
Dean-CEED (10% to BACCC)
Admin. Asst.-CEED to VATEA
Office Spec.-CEED to "grants"
Total Instruction
Filled
/Unfilled Total
FTE
0.25
0.1
0.174
0.4733
0.9973
Fiscal Year of
Reduction
Funding Source
F
F
F
F
$27,441
$15,458
$13,851
$25,144
$81,894
2009-10
2009-10
2009-10
2009-10
Matriculation
BACCC
President's Office
Research Analyst
0.50 F
$21,905
2009-10
CEED
Student Services
Student Activities Coordinator
0.56
$41,399
2009-10
Student Center Fee for one year
Total Categorical Redirects
2.06
$145,198
Indirect (increase from 2008 to 2013)
Increase Indirect from grants,
categoricals
Increase Indirect from grants,
categoricals
Collect indirects from Assoc
Students & Student Rep Fund
2% Indirect for Accounting
Services, Trust & Agency
Evie
Pavla
$121,292
$52,725
2011-12
$20,300
$32,000
Total Redirects/increase in indirect
Change to Transfer Out
Children's Center
Children's Center Teachers
Children's Center Interns (see total)
Children's Center Director
Children's Center program spec.
Children's Center- PC
Chidren's Center Teachers
VATEA, etc.
2012-13
$371,515
3.00
$156,661
0.13
1.00
0.75
2.00
6.88
$10,000
$48,135
$196,000
$410,796
73
2008-09
2008-09
2008-09
2008-09
2009-10
2009-10
.13 FTE; Reduced # of mos.
Child Care Center Restructure
val11-04-09
Component Base Budget Reductions 2008-2013
Admin
Services
Adjunct *
Temp Hrly *
Supplies/Operating
Auxiliary Operations
Equipment
$15,703
$26,293
$30,000
$16,185
Total 2008-09
$88,181
FT- Faculty Load reductions *
Athletic Program Elimination *
Adjunct *
Temp. Hrly *
Supplies/Operating
Auxiliary-Bookstore
Equipment
Total 2009-10
$15,703
$103,405
$30,000
$149,108
Adjunct * - suspend wintersession
Adjunct * - reduce course offerings
Eliminate HawkTalk
Total 2010-11
Suspend CCFT Conferences
Temp Hourly-Business Office
M&O-Supplies/Operating
ECE-supplies
VAPA-Division Budget
ECE Student Hourly
Horticulture Supplies
Adjunct *
Adjunct * Wellness Program
Adjunct * ECE
Instruction
$63,860
$43,218
$59,017
$166,095
$1,000
Student
Services
$17,068
$8,068
$3,900
$1,000
$29,036
President
$17,000
$28,000
$953,860
$43,218
$59,019
$157,171
$17,068
$8,068
$3,900
$1,101,097
$157,171
$29,036
$170,724
$170,000
$0
$340,724
Reduce Blackboard Fees
Postage
$30,000
$17,000
$28,000
$970,928
$66,989
$323,495
$30,000
$18,480
$0
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
2011-12
Reduce 100 TU's
Reduce 6 TU's
Reduce 6 TU's
$366,082
$18,480 2012-13
$30,000 2012-13
74
530 TU reduction
$1,436,412
$30,900
$1,110
$50,000
$1,200
$70,000
$6,200
$10,000
$175,600
$10,536
$10,536
$0
2009-10
2009-10
2009-10
2009-10
2009-10
2009-10
$368,000
$1,200
$70,000
$6,200
$10,000
$175,600
$10,536
$10,536
$314,972
$284,312
$27,276
$30,900
$51,110
Net of 54 TU reduction
$10,000
$1,110
$50,000
Total 2011-12
Year
2008-09
2008-09
2008-09
2008-09
2008-09
$188,000 2010-11 prelim 200 Total TU reduction
$170,000 2010-11 prelim 2010-11
$10,000 2010-11 prelim
$17,276
$0
Total
$80,928
$66,989
$90,210
$30,000
$16,185
to Instructional Lottery Funds
Component Base Budget Reductions 2008-2013
val11-4-09
Audit
Maintenance Services Hold
UPS
IT Operating
Cell Tower Leases
Stage Operating
Eliminated 36 TU's-Adjunct *
Public Safety In-Service
Duplications
M&O Building Maintanence Services
Scheduled Maintancence
Acad Comp-repair/periodicals
Eliminated 127.25 TU's-Adjunct*
Supplies
Vehicle Replacement
Eliminate 152.46 TU's-Adjunct*
Public Safety In-Service
College & Career Night
Graduation
M&O Maintenance Support
Purchasing-Postage
VP Admin Services-supplies
HR-part time hourly
HR-Bilingual Testing
HR-Conference
HR-Advertising
HR-Fingerprints
HR-TB Testing
$7,000
$10,000
$7,500
$5,000
$36,000
$12,407
$64,344
$150,000
$30,645
$50,000
$40,076
$7,545
$225,869
$1,000
$10,000
$270,617
$110,000
$2,000
$3,000
$50,000
$10,000
$6,427
$2,500
$250
$1,000
$5,000
$1,000
$1,500
$7,000
$10,000
$7,500
$5,000
$36,000
$12,407
$64,344
$150,000
$30,645
$50,000
$40,076
$7,545
$225,869
$1,000
$10,000
$270,617
$110,000
$2,000
$3,000
$50,000
$10,000
$6,427
$2,500
$250
$1,000
$5,000
$1,000
$1,500
Total 2012-13
$312,443
$851,717
$0
$5,000
$1,169,160
Total
$600,842
$2,774,605
$158,171
$90,348
$3,623,966
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
2012-13
Renegotiate Cell Tower Leases
Reduce 36 TU's
To Auxiliary Services Fund
Reduce 127.25 TU's
reduce handouts
leaves $40,000 of initial $300,000
* includes benefits
Adjunct Reductions-Yr to Date
Instruction Operating less Adjunct
$1,945,946
1211.71 Total TU reductions to date
$828,659
75
2008-2013 Collegewide Reductions
Total
Collegewide accounts (2009-10 Prelim. Budget)
Collegewide accounts (2009-10 Final Budget)
Collegewide benefits
Collegewide- lease savings (Santa Cruz)
$158,430
$118,000
$273,168
$60,290
Total 2009-10
$609,888
Collegewide benefits - PERS employer rate
Collegewide technology lease payoff
District contribution - bus pass
Salary savings
$175,000
$362,574
$100,000
$300,000
Total 2010-11
$937,574
2009-10 Prelim
2009-10 Final Budget
2009-10 Final Budget Benefits
2009-10 Prelim
2010-11 Prelim
2010-11 Prelim
2010-11 Prelim
2010-11 Prelim
Collegewide-Marketing-Advertising
Collegewide-Postage
Collegewide-Legal
Collegewide-Utilities
$
$
$
$
25,000
40,000
20,000
40,000
Total 2011-12
$
125,000
Freeze of Sabbatical Leaves
$
100,935 2012-13
Total 2012-13
$
100,935
Total
$1,773,397
76
2011-12
2011-12
2011-12
2011-12
ATTACHMENTS