2009-10
FINAL BUDGET
Cabrillo Community College District
September 14, 2009
2009-2010
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 ............................................................... 2
Lottery.......................................................................................... 5
Non-Resident Tuition .................................................................. 5
Base Budget Expenditures ...................................................................... 6
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.
Mid-Year Reduction Reserve............................................................................. 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.
I.
General Reserves ....................................................................... 22
Revolving Cash Fund................................................................. 22
Clearing/Operational Fund......................................................... 22
CalPers Reserve ......................................................................... 22
2008-09 Mid-Year Reserve........................................................ 22
FTES Reserve ............................................................................ 22
Other Financing Sources (Outgo)....................................................................... 24
Inter- and Intra-Fund Transfers ............................................................. 25
i
TABLE OF CONTENTS
(CONTINUED)
II
Retiree Benefit Fund ....................................................................................................... 26
III
Debt Service Fund ........................................................................................................... 30
IV
Child Development Fund ................................................................................................ 32
V
Building Fund................................................................................................................. 34
A.
Scheduled Maintenance & Capital Construction Projects.................................. 34
B.
Transportation, Parking & Security.................................................................... 34
C.
Certificates of Participation................................................................................ 34
D.
Redevelopment Agency (RDA) Funds............................................................... 35
VI
General Obligation Bond Fund ....................................................................................... 38
VII
Bookstore Fund ............................................................................................................... 44
VIII
Cafeteria Special Revenue Fund ..................................................................................... 46
IX
Associated Students Fund ............................................................................................... 48
X
Trust & Agency Fund...................................................................................................... 50
XI
Scholarship & Loan Trust Fund ...................................................................................... 52
XII
Student Financial Assistance Fund.................................................................................. 54
XIII
Student Representation Fee Trust Fund .......................................................................... 56
XIV
Student Center Fee Fund ................................................................................................. 58
XV
Staffing Summary - All Funds ........................................................................................ 60
Attachments:
2009-10 Budget Update ........................................................................................... A1-A9
Budget Study Session ............................................................................................ B1-B16
ii
2009-10 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, Carry-Over, and One-Time Sub-Funds. The division of these
sub-funds refects 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.
The Base General Fund for 2009-10 is summarized as follows:
General Fund
Overview
Base
Budget
Restricted
District
Match
Carry
Over
Community
Education
One
Time
Total
General Fund
Revenue
59,286,006
9,706,350
0
270,000
0
530,758
69,793,114
Expenditures
58,805,153
11,463,502
516,703
3,799,997
3,308,764
483,427
78,377,546
Revenue less
Expenditures
480,853
(1,757,152)
(516,703)
(3,529,997)
(3,308,764)
47,331
(8,584,432)
0
(857,155)
Transfers In
(Out)
Net Change in
Fund Balance
Beginning
Balance
July 1, 2009
Net Fund
Balance
June 30, 2010
(480,135)
(893,723)
516,703
(2,650,875)
0
(3,529,997)
(3,308,764)
3,375,000
1,501,506
0
3,529,997
5,600,848
325,816
14,333,167
3,375,718
(1,149,369)
0
0
2,292,084
373,147
4,891,580
718
47,331
Ending balance includes the FTES Reserve and the unallocated One-time funds.
The Restricted Fund balance will be adjusted after the budgets for EOPS, CARE, DSPS &
Matriculation are fully balanced.
1
(9,441,587)
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
A.
BASE BUDGET
Base Budget is an unrestricted sub-fund, accounting for the ongoing operational
expenditures of the College.
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 the 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 tax
revenue.
a.
General Apportionment
2008-09 Actual
Enrollment Fees: The enrollment remained at $20 per unit.
COLA: .68% or $393,000 allocated, then reduced as part of the
2008-09 mid-year reductions.
Growth: Growth funds were projected using a constrained growth
rate of 1.84%; $1,077,666.
General Apportionment Shortfall: The college is anticipating a
general apportionment shortfall of $430,000 for 2008-09.
Property Tax Shortfall: The District is anticipating a property tax
shortfall of $393,509.
Part-time Faculty Compensation: Funding for this program was
maintained at $498,999 for 2008-09.
2009-10 Final Budget
Enrollment Fees: Student Enrollment fees are budgeted at $26 per
unit; an increase of $6 per unit.
Growth:
No growth funds are projected in 2009-10.
The college reported FTES from summer 2009 in 2009-10.
COLA: No COLA on apportionments.
2
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
ANNUAL APPORTIONMENT ATTENDANCE
FULL-TIME EQUIVALENT STUDENTS (FTES)
Year
1992-1993
1993-1994
1994-1995
FTES
8,685
8,370
8,459
Increase
(Decrease)
(3.6%)
1%
1995-1996
1996-1997
1997-1998
1998-1999
8,228
8,526
9,247
9,549
(2.7%)
3.5%
8.5%
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
10,175
10,956
11,391
11,410
11,159
11,159
10,981
11,462 (reported)
11,467
11,567 (reported)
13,472 (reported)
11,847 (funded)
5%
7.7%
4%
.17%
(2.2%)
-0(1.44%)
.786%
*Differential fee of $50 for holders of BA/BS degrees
3
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 UnitSpring
$12 per Unit-Fall
$11 per UnitSpring
$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
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
This chart compares 2008-09 General Apportionment with the budget for 2009-10.
GENERAL APPORTIONMENT
2008-09
Revised Base
& Mid-Year
Adjustments
11,847
52,902,912
Funded FTES Assumptions
BASE REVENUES
2008-09
ENDING
11,847
52,902,912
State Budget Reduction of Workload (base FTES)
2009-10
Final
Budget
11,346
53,822,065
-1,200,000
Adjust Base for $120 mil. (non basic skill, CTE, transfer) net of $70 mil.
backfill
Growth (.786%, 1.99%, 1%)
919,153
1,077,666
Growth funds for 2009-10 reallocated to restore base revenue
Growth funds eliminated
580,000
Foundation Grant
4,000,000
4,000,000
4,000,000
Watsonville Center Revenue
COLA, Cost of Living Adjustment
1,000,000
393,824
0.68%
1,000,000
393,824
0.68%
1,000,000
-393,824
-430,000
-393,509
-393,824
-430,000
COLA- Mid-Year Reduction
General Apportionment-shortfall
Property Tax Shortfall 2008-09 Deficit Coefficient .986
Deficit Coefficient .9967194672 (Property Tax Shortfall, Enroll Fee
Subsidy)
Property Tax Shortfall 2008-09
Property Tax Shortfall 2009-10 (based on $116.7 million), net of $63.3
mil. Backfill
GENERAL APPORTIONMENT
4
-430,000
-430,000
-1,170,000
57,998,556
58,120,578
56,602,065
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
b.
Lottery
2008-09 Actual
Lottery revenue continued to decline during 2008-09. Funding rates for
2008-09 were revised to $129 per FTES; $109 for unrestricted and $20 for
restricted.
2009-10 Final Budget
The Lottery Commission is projecting a rate of $128 per FTES for
2009-10. The funding rate for restricted lottery revenue is estimated at
$14 per FTES and $111 per FTES for the unrestricted fund.
c.
Non-Resident Tuition
2008-09 Actual
The 2008-09 actual revenue was $791,917.
2009-10 Final Budget
The projected budget for non-resident tuition for 2009-10 is $829,000.
5
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
2.
BASE BUDGET EXPENDITURES
The following assumptions were used in generating the base budget
expenditures:
•
The $2.9 million in budget reductions included in the 2009-10
Preliminary Budget were ongoing reductions and are reflected in the
Final Budget numbers presented in this document.
•
Other operating reductions for student uncollectible accounts,
maintenance service, utilities, etc. are included in the Final Budget.
Other budget adjustments were made to realign the 2009-10 Final
Budget with 2008-09 actual expenditures.
•
No salary increases for 2009-10 are included in the Final Budget.
•
Benefit stipend increases were budgeted at 15%. The District is
expecting a significant reduction in this estimate as a result of changes
in the lowest cost HMO medical plan. This change is likely to occur
in November, 2009.
•
Column and step increases for all units are included in the 2009-10
Final Budget.
•
The PERS rate increased from 9.428% to 9.7% in 2009-10.
•
The District reduced the number of full-time faculty positions in the
base budget by eight. Adjunct replacement units were increased to
offset the reduction in full-time positions budgeted.
•
Energy costs are expected to increase in 2009-10 as new buildings are
completed. Natural gas price fluctuations continue to make it difficult
to accurately project these expenditures.
•
Operating expenses for the new Visual and Performing Arts Complex
and maintenance expenses for the new Parking Structure are included
in the Final Budget.
•
Funding for year 2 of the 5 year technology lease is included in the
Final Budget; $362,575.
•
The Sheriff’s Office budget and other transportation related revenues
and expenditures were moved from the base budget to the
transportation fund budget. The consolidation of these activities into
one fund provides a clearer presentation of the information. Revenue
6
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
line items moved included: Parking Citation and Fingerprinting
revenue. Expenditure line items moved included: 60% of the
Sheriff’s Office contract and the operating budgets for parking citation
and fingerprinting support.
•
The 2009-10 Final Budget includes a $100,000 transfer from the base
budget to the Retiree Benefit fund to help fund future retiree benefits
and $897,000 to fund the cost of 2010-11 retiree benefits.
•
Total transfers from the Mid-Year Reserve and the One-Time Subfund to balance the base budget equals $1,353,000.
•
As a part of the categorical review process, the general fund match
requirements were identified. In prior years, the match for EOPS was
coded as a base budget expenditure. The match has been reclassified
to the District Match fund to show a more accurate picture of the
District Match. More adjustments may be necessary as some match
expenditures are still under review. This adjustment does not increase
the general fund deficit because the expenditures were already
budgeted in the base.
7
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
a.
Benefits
Mandatory benefits have been funded based on the following rates:
DISTRICT BENEFITS
FY 07/08
FY 08/09
FY 09/10
9.306%
9.428%
9.7%
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%
$1.63
$1.63
$1.63
.45%
.45%
.45%
15.00%
15.00%
15.00%
$6,755, $12,849,
$17,680
$7,586, $14,442,
$19,838
N/A
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
8
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND BASE BUDGET
BASE
BUDGET
REVENUE
FEDERAL
8150 Admin. Allowance
8160 Veterans
Total Federal
STATE
8612
8612
8612
8670
8613
8699
8681
LOCAL
8811
8840
8850
8860
8874
8879
8880
8890
8890
8890
*General Apportionment
P/T Faculty Comp
P/T Faculty Office & Insur
*State Taxes
*BOGG
2% Admin. Allow.
Other State Revenues
Lottery
Total State
2008-09
FINAL
BUDGET
$
WORKING
BUDGET
$
2009-10
ACTUALS
AT 6/30/09
$
35,346
1,100
35,346
1,100
38,773
1,197
36,446
36,446
39,970
34,607,864
441,146
33,135,042
498,696
165,000
1,900,000
38,000
1,365,000
156,000
2,051,000
38,000
4,000
1,288,500
33,128,956
498,999
64,434
172,795
2,051,311
41,582
4,000
1,288,783
38,517,010
37,171,238
37,250,860
%
FINAL
BUDGET
$
35,346
1,100
0.1%
36,446
34,237,065
158,071
165,000
2,500,000
38,000
1,314,795
61%
38,412,931
*Taxes
Catalogs
Facility Rental/Use
Interest
*Enrollment Fee
2% Adm. Allow.
Transcripts
Non-Resident Tuition
Parking Citations
Fingerprints
Miscellaneous
Total Local
18,275,000
200
82,000
300,000
3,700,000
71,429
30,000
782,000
80,000
130,000
35,000
19,352,000
200
97,000
186,000
3,426,536
71,429
30,000
792,000
135,151
130,000
35,000
19,158,907
98
98,349
186,449
3,426,536
72,948
24,304
791,917
140,756
130,467
26,970
23,485,629
24,255,316
24,057,701
39%
20,836,629
Total Revenue
62,039,085
61,463,000
61,348,531
100%
59,286,006
52,797,864
4,000,000
1,000,000
850,000
52,902,912
4,000,000
1,000,000
1,077,666
393,824
52,902,912
4,000,000
1,000,000
1,077,666
393,824
* GENERAL APPORTIONMENT
Base, Prior Year
Foundation Grant
Center Revenue
Growth/Reallocation of Growth
COLA
Adjustments:
Elimination of COLA
General Apport. Shortfall
Property Tax Shortfall
Reduce Base FTES
* TOTAL GENERAL APPORTIONMENT
0
58,647,864
(393,824)
(430,000)
(430,000)
0
58,120,578
9
(393,824)
(430,000)
(430,000)
0
58,120,578
16,000,000
200
71,000
100,000
3,700,000
71,429
30,000
829,000
35,000
53,822,065
4,000,000
1,000,000
580,000
0
(430,000)
(1,170,000)
(1,200,000)
56,602,065
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND BASE BUDGET
BASE
BUDGET
EXPENDITURES
CERTIFICATED SALARIES
1100 Teaching
1200 Non-Teaching
1300 Part-Time Teaching
1400 Part-Time Non-Teaching
Total Certificated
CLASSIFIED SALARIES
2100 Regular Contract
2200 Instr'l Aide Contract
2300 Part-Time Classified
2400 Part-Time Class Instr'l Aide
Total Classified
STAFF BENEFITS
SUPPLIES
4200 Other Books
4300 Instructional Supplies
4500 Non-Instructional Supplies
Total Supplies
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)
5800 Postage
Advertising
Fingerprint & Testing Reqs
Printing
Program Support
Component
Other Fees
Uncollectable Stdnt. Recv.
Hold for Growth Adjustment
Total Operating
CAPITAL OUTLAY
6300 Books
6400 Equipment
6500 Lease/Purchase
6600 Building Remodels
Total Capital Outlay
TOTAL EXPENDITURES
2008-09
FINAL
BUDGET
$
WORKING
BUDGET
$
2009-10
ACTUALS
AT 6/30/09
$
%
FINAL
BUDGET
$
14,435,398
4,517,041
8,840,311
195,465
13,099,099
5,189,922
8,516,718
666,140
13,094,906
5,189,875
8,497,368
584,010
27,988,215
27,471,879
27,366,159
10,634,361
1,593,259
466,305
287,336
9,941,590
1,539,245
619,765
314,470
9,920,810
1,514,997
555,781
265,459
12,981,261
12,415,070
12,257,047
22%
12,703,787
11,751,859
11,166,265
11,116,623
20%
12,095,879
8,000
477,634
538,185
8,000
405,153
442,017
8,000
296,508
277,869
1,023,819
855,170
582,377
716,531
121,616
74,006
455,710
2,214,504
77,098
793,328
188,647
125,000
76,600
122,626
237,500
124,039
95,050
184,491
331,456
52,878
51,908
303,500
16,250
958,537
145,372
80,434
441,254
1,979,804
64,785
807,842
203,366
385,400
74,100
138,176
237,555
132,180
105,610
160,849
126,484
42,648
49,617
170,000
0
703,202
90,664
71,089
432,216
1,676,455
56,839
624,387
134,618
384,931
74,100
126,724
172,424
83,137
84,527
115,327
16,220
679
29,930
166,203
0
6,362,738
6,304,013
5,043,672
16,950
370,424
373,000
0
20,702
297,883
362,575
0
20,703
167,621
362,574
11,272
760,374
681,160
562,170
60,868,266
58,893,557
10
13,830,274
4,214,187
8,434,608
240,764
48%
26,719,833
10,310,791
1,608,037
472,251
312,708
8,000
473,228
597,547
1%
1,078,775
399,242
113,666
73,926
436,623
1,984,796
20,108
706,600
192,517
200,000
75,075
138,626
247,500
99,039
24,550
118,791
316,686
52,878
107,831
225,000
0
9%
5,533,454
16,950
293,900
362,575
0
1%
56,928,048 100%
673,425
58,805,153
2009-10 FINAL BUDGET
GENERAL FUND - OVERVIEW
UNRESTRICTED GENERAL FUND BASE BUDGET
BASE
BUDGET
EXPENDITURES
TOTAL EXPENDITURES
TOTAL REVENUE
REVENUE OVER (UNDER)
EXPENDITURES
OTHER FINANCING SOURCES (OUTGO)
To Fin. Aid Fund Match
To Gen. Fund, District Match
Indirects-fr FD 12, 33, 71, 72
TRANSFERS
From Student Center Fund
From Bookstore Fund
From Assoc. Students Fund
From Trust & Agency Fund
To Bldg FD-Transportation
To Bldg FD-Sched Maint Match
To Child Development Fund
To Retiree Benefits Fund
To Debt Service Fund
Total Transfers
TOTAL OTHER FINANCING SOURCE
SOURCES (OUTGO)
2008-09
FINAL
BUDGET
$
WORKING
BUDGET
$
2009-10
ACTUALS
AT 6/30/09
$
FINAL
BUDGET
$
60,868,266
62,039,085
58,893,557
61,463,000
56,928,048
61,348,531
58,805,153
59,286,006
1,170,819
2,569,443
4,420,483
480,853
(60,275)
(381,500)
157,481
(60,275)
(381,500)
184,621
(49,143)
(381,499)
191,082
(60,275)
(516,703)
312,612
(310,000)
(1,045,000)
(342,054)
(1,423,933)
51,800
114,041
18,000
84,180
(85,000)
(123,076)
(310,000)
(1,045,000)
(338,786)
(1,633,841)
51,800
114,041
18,000
82,546
(85,000)
(123,076)
(310,000)
(1,045,000)
(338,786)
(1,635,475)
90,475
118,319
18,000
98,882
(435,000)
(123,076)
0
(997,000)
(339,369)
(1,568,769)
(1,708,227)
(1,890,995)
(1,875,035)
(1,833,135)
2,545,448
(1,352,282)
51,800
114,041
15,000
92,280
EXCESS REVENUE/TRANSFERS
OVER (UNDER) EXPENDITURES
(537,408)
678,448
MAINTAIN CONTINGENCY RESERVE AT 5%
(199,609)
(199,609)
(199,609)
MID-YEAR REDUCTIONS
TRANS FOR CARRYOVER DESIGNATIONS
FROM ONE-TIME
TO ONE-TIME SUB-FUND
(1,366,861)
258,986
(1,237,964)
738,000
348,000
983
826,839
0
718
BALANCE - BEGINNING YEAR
3,375,000
3,375,000
3,375,000
3,375,000
YEAR END FUND BALANCE
3,375,983
4,201,839
3,375,000
3,375,718
3,154,000
30,000
25,000
983
166,000
3,154,000
30,000
25,000
14,763
166,000
3,154,000
30,000
25,000
3,154,000
30,000
25,000
718
166,000
NET INCREASE TO FUND BALANCE
RESERVES
General Reserve
Revolving Cash Fund
Clearing/Operational
Unallocated
CalPers
Budget Adjustments
Mid-Year Reductions
TOTAL RESERVES
0
3,375,983
==========
11
812,076
4,201,839
===========
166,000
0
3,375,000
=========
1,353,000
0
3,375,718
===========
2009-10 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
2009-10 FINAL BUDGET
COMMUNITY EDUCATION - GENERAL FUND
Cabrillo Community College District
Final Budget 2009-10
Community Education
Budget
2008-09
Revenues
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
7600: Grants/Donations/Scholarships
Total Expenditures
Excess of Revenues Over Expenditures
Actual
2008-09
Budget
2009-10
375,000
375,000
696,905
696,905
530,758
530,758
70,747
141,413
58,020
6,200
140,000
1,000
4,605
193,552
51,946
21,459
210,865
1,000
417,380
51,839
155,431
38,824
17,222
343,181
301
218
607,016
(42,380)
89,889
47,331
0
0
483,427
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
0
Net Change to Fund Balance
(42,380)
89,889
47,331
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
235,927
235,927
325,816
193,547
325,816
373,147
13
2009-10 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. Match requirements and commitments will be re-evaluated in 201011 to determine the appropriate level of match for each program.
The state is applying severe cuts in some restricted programs in 2009-10. The
2009-10 Final Budget reflects the 24-100% reductions included in the Governor’s
budget. The state has allowed districts to carry over 2008-09 funds for EOPS,
CARE, DSPS, Student Financial Aid Administration and Matriculation until
September 30, 2009. These carryovers are reflected in the Final Budget. The
2009-10 Final Budgets for EOPS, CARE, DSPS and Matriculation are included
on page 16 as unbalanced. The revenue estimated for these programs have been
reduced but the corresponding expenditure budgets are still under development as
of this writing. Expenditure budgets for these programs will be finalized during
the month of September.
The state has given Districts the authority to transfer funds between twelve
restricted programs, without affecting future allocations. The College is currently
discussing potential transfers.
The status of federal stimulus funding for 2009-10 is still uncertain. The latest
information indicates that if federal one-time funds are received they will be
greatly reduced; 30-35% of the original estimate.
Although budget reduction plans for 2009-10 have been developed, it may be
necessary to provide one-time funds to EOPS, CARE and DSPS of approximately
$400,000.
It should be noted that state categorical programs will experience further
reductions of state revenue, no federal stimulus funds and no one-time allocations
from the District in 2010-11.
Page 15 shows a summary of the 2009-10 Final Restricted General Fund revenues
and expenditures. Pages 16-17 show the listing of programs included in the
Restricted General Fund budget.
14
2009-10 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2009-10
Restricted Fund
Budget
2008-09
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
2008-09
Budget
2009-10
1,460,875
5,607,215
2,308,637
9,376,727
1,884,325
6,432,838
2,407,319
10,724,482
2,094,844
5,553,075
2,058,431
9,706,350
2,120,259
2,111,900
1,423,872
564,038
3,370,633
481,806
10,072,508
2,353,231
2,498,255
1,361,118
337,172
2,906,966
459,021
9,915,763
2,247,909
2,254,402
1,693,609
499,490
4,244,515
523,577
11,463,502
(695,781)
808,719
(171,106)
(139,442)
(174,238)
(169,105)
(288,604)
(268,419)
(722,853)
(693,052)
(336,700)
Total Other Financing Sources (Outgo)
(1,033,401)
(1,036,395)
(893,723)
Net Change to Fund Balance
(1,729,182)
(227,676)
(2,650,875)
Other Financing Sources (Outgo)
7600: Grants/Donations/Scholarships
7320: Indirects
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Project Reserves
Beginning Fund Balance
Increase to Fund Balance
Ending Fund Balance
15
(1,757,152)
0
0
0
1,729,182
1,729,182
1,501,506
0
1,501,506
(1,149,369)
2009-10 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2009-10
Restricted - General Fund Detailed Program Listing
Project
Description
000
023
100
103
104
110
111
112
121
122
125
126
127
129
130
136
137
138
139
140
141
153
154
165
174
175
176
190
191
193
194
202
204
205
211
212
213
214
215
217
218
Transportation
CAP
Lottery
Student Representation
Child Care Fees
Health Services
DSPS
Human Care Alliance
EOPS 08-09
Tutorials-Griffith
CARE
EOPS
CARE 08-09
P.V. Summer Migrant Ed
NSF MESA/STEEP 09-10
NSF MESA/STEEP 08-09
NSF Chemistry Bridges
ACCESS
NSF MPICT
WIA-Adult Wkr-FTTW
WIA-Dislocated Wkr-FTTW
SFAA - BFAP
SFAA - BFAP 08-09
Foster Kinship Care
MESA
MESA
MESA Aurora/STEM
Matriculation-non credit
Matric-non credit 08-09
Matriculation-credit 08-09
Matriculation-credit
Faculty & Staff Diversity
TANF (FTTW)
Calworks (FTTW)
State Instr Equip 08-09
State Instr Equip 06-07
State Instr Equip 07-08
St Instr Equ 1-Tm 07-08
TTIP 05-06
TTIP 06-07
TTIP 07-08
Federal
Revenue
8100
State
Revenue
8600
Local
Revenue
8800-8900
Certificated
Salaries 1000
580,000
74,121
Classified
Salaries
2000
Supplies &
Materials
4000
47,633
4,638
1,500
1,000
345,350
68,255
319,802
70,080
129,958
460,976
22,311
11,000
12,300
33,692
2,200
116,970
17,120
12,926
87,006
1,000
1,000
1,000
500
2,351
14,935
2,883
30,524
410
6,000
1,111
300
54,529
84,548
234,404
6,372
13,554
55,030
1,915
23,101
664
642
720
490
27,670
38,513
134,679
393
10,471
445
10,504
23,116
1,888
109,565
24,258
6,173
1,018
1,702
1,500
400
165,830
32,500
540
660,000
1,274,159
230,437
919,205
92,391
Other
Operating
Capital
Student Transfer Out
Expenses &
Outlay 6000 Aid 7000
7300
Services
5000
414,300
164,200
20,850
265,184
2,500
30,000
40
500
485,942
2,000
242,198
42,000
Employee
Benefits
3000
19,431
31,387
205,677
12,598
140,317
7,860
11,171
100,000
146,000
19,515
31,813
125,971
14,083
60,198
5,370
4,016
6,029
4,164
9,666
9,665
393,833
6,372
118,067
79,055
11,056
300
7,760
12,945
105,854
279,417
0
19,515
232,425
108,934
0
0
0
0
0
0
56,759
19,431
52,312
63,020
253,555
1,300
Indirect
7310
62,051
11,000
8,750
18,293
11,596
2,126
1,667
1,378
3,661
6,468
11,896
10,000
5,000
1,071
42,000
25,000
1,300
12,113
40,000
1,960
13,267
790
9,590
430
14,750
13,550
1,811
463
300
2,952
3,041
425
500
2,128
1,349
190,617
242,515
160,813
2,148
8,592
19,017
159,161
11,643
43,896
30,000
816
1,543
1,664
105,854
95,223
7,158
4,679
19,112
16,139
108,934
31,729
59,914
25,761
301
10,261
8,820
16
21,000
Total
Expenses
580,000
74,121
610,534
32,500
540
984,351
1,996,481
92,391
19,431
52,312
92,290
370,882
1,300
31,387
205,677
12,598
140,317
7,860
11,171
100,000
146,000
393,833
6,372
118,067
79,055
11,056
300
20,421
12,945
105,854
735,307
7,974
39,030
232,425
108,934
31,729
59,914
46,761
301
10,261
8,820
2009-10 FINAL BUDGET
RESTRICTED - GENERAL FUND
Cabrillo Community College District
Final Budget 2009-10
Restricted - General Fund Detailed Program Listing
Project
228
230
236
241
242
292
305
318
330
331
342
343
358
362
363
364
365
367
368
389
391
393
398
507
620
656
658
670
708
712
713
816
819
822
859
860
861
862
863
864
Description
Federal
Revenue
8100
State Instr Eqp-Trlr Bill 06-07
AMATYC
Tech Prep Hartnell
State Instr Equip 08-09
Intnl Student Cap Surcharge
Calworks (FTTW)
MBUAPCD-Bike Loans&Racks
MBUAPCD-Transp Dem Mgmt
CTE Nursing Growth
RN Enrollment Growth
CTE Nursing Equipment
Cal Success
CC AHEC
Basic Skills 07-08
Basic Skills 08-09
Basic Skills 09-10
OFR Foster Parent
STAP
APS-Adopt,Prom & Supprt
SBDC-YEP Jan'09-Jan'10
SBDC-SBA July-Dec
SBDC-SBA Jan-June
SBDC Econ Dev
Student Body Center Fee
Rad Tech Foundation
Fndtn-Faculty Grts 08-09
Fndtn-E.A.S.E. Grant 08-09
Foundation-Horticulture
DBA - NSF Sci & Math
WDBA Hewlett/Irvine
DBA Hewlett
VTEA 1C
Tech Prep VTEA II
CTE Teacher Pipeln 08-09
BACCC VTEA 1B
CTE Comm Coll Proj 1a
CTE Workforce Innov 1b
CTE Comm Coll Suppl 1c
CTE Comm Coll Proj 2a
CTE Workforce Innov 2b
Total
State
Revenue
8600
Local
Revenue
8800-8900
Certificated
Salaries 1000
Classified
Salaries
2000
Employee
Benefits
3000
0
6,969
9,841
0
8,000
85,136
10,740
48,363
21,289
82,166
84,978
9,453
41,992
24,540
36,459
11,823
18,782
52,289
29,910
13,554
15,471
9,193
62,500
16,318
127,793
185,640
10,163
168,159
0
0
150,610
204,922
167,466
33,687
0
28,059
24,619
70,000
70,000
150,000
34,763
34,763
84,071
130,500
17,832
0
3,625
70,928
116,177
17,176
15,121
35,211
204,843
478,983
67,000
68,242
34,106
34,153
13,167
16,207
12,996
12,000
60,515
225,000
300,000
2,094,844
242,773
130,365
86,692
500,000
250,000
5,553,075
2,058,431
2,247,909
15,305
15,305
41,106
Other
Operating
Capital
Student Transfer Out
Expenses &
Outlay 6000 Aid 7000
7300
Services
5000
52,080
6,969
9,841
55,584
15,796
137
4,607
45,000
17,500
16,318
6,519
3,479
11,392
9,772
930
9,792
115,800
Supplies &
Materials
4000
5,000
5,000
300
3,350
250
250
500
103,592
64,756
150,610
118,247
108,558
24,345
5,147
16,989
16,989
18,554
9,500
Indirect
7310
2,577
8,654
11,538
9,337
5,014
3,334
19,231
9,615
52,080
6,969
9,841
55,584
15,796
85,136
62,500
16,318
127,593
185,440
10,163
168,159
0
103,592
146,955
150,610
204,922
167,466
33,687
10,420
70,000
70,000
150,000
130,500
17,832
2,563
3,625
70,928
116,177
35,211
204,843
478,983
67,000
225,000
300,000
242,773
130,365
86,692
500,000
250,000
268,419
12,357,225
4,915
7,140
391
11,032
24,591
20,096
4,042
1,923
2,693
2,693
5,769
5,000
121,000
656
10,941
61,357
179
27,375
125,284
128,952
4,472
17,460
5,875
79,559
84,807
12,318
23,989
3,156
1,933
1,554
1,435
14,681
2,254,402
17
1,693,609
569
425
16,437
1,112
700
3,200
10,000
7,508
12,335
9,002
176
5,500
1,500
4,750
311
1,390
363
181,980
13,351
108,744
262,764
208,046
110,490
69,923
404,183
240,022
499,490
4,244,515
1,294
33,371
3,704
22,876
6,000
1,000
2,000
2,500
25,500
523,577
288,604
336,700
Total
Expenses
2009-10 FINAL BUDGET
CARRY-OVER SUB-FUND – GENERAL FUND
D.
CARRY-OVER SUB-FUND
The carry-over sub-fund accounts for 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
2009-10 FINAL BUDGET
MID-YEAR REDUCTION RESERVE – GENERAL FUND
E.
MID-YEAR REDUCTION RESERVE
MID-YEAR RESERVE
1,160,600
Adjustments:
* Allocate Remaining Balance to 2009-10 Deficit
In Base
* Transfer to Base Budget
19
(1,160,600)
Total Allocation
(1,160,600)
Available Balance
0
2009-10 FINAL BUDGET
ONE-TIME SUB-FUND – GENERAL FUND
F.
ONE-TIME SUB-FUND – FTES RESERVE
FTES RESERVE
1,854,606
Available Balance
20
$
1,854,606
2009-10 FINAL BUDGET
ONE-TIME SUB-FUND - GENERAL FUND
G.
ONE-TIME SUB-FUND
Available balance
1,348,278
Commitments:
Transfer to Retiree Benefit Fund
100,000
AEC Theater/Music Equipment
192,900
300 Building
24,900
One-Time Transfer to cover 2009-10 Base Budget Deficit
Estimated 2009-10 One-Time Support to Categoricals
Total Allocations
193,000
400,000
(910,800)
Unallocated
437,478
21
2009-10 PRELIMINARY BUDGET
RESERVES – GENERAL FUND
H.
RESERVES (ENDING BALANCE)
1.
BASE BUDGET RESERVES
The General Reserves, Revolving Fund, Revolving Stores,
Clearing/Operational Fund and CalPers Reserve are accounted for in the
Base Budget in the amount of $3,375,000. 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; $3,154,000.
b.
Revolving Cash Fund
A $30,000 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 is included in the 2009-10 Final Budget. The
reserve will be used to help smooth recent fluctuations that have
occurred in the CalPers employer contribution rate.
e.
2008-09 Mid-Year Reserve
The District established a mid-year reserve to address the 2008-09
mid-year budget reductions. The Reserve will be used to reduce
the 2009-10 base budget deficit.
f.
FTES Reserve
The FTES Reserve balance is included on page 20.
22
2009-10 FINAL BUDGET
RESERVES - GENERAL FUND
2009-10 Final Budget
Reserves of the General Fund
RESERVES
Final Budget
Base
Budget
General Reserve
3,154,000
Revolving Cash Fund
30,000
Clearing/Operational
25,000
Unallocated Reserve
718
166,000
CalPers
Total Reserves
$3,375,718
23
2009-10 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.
24
2009-10 FINAL BUDGET
TRANSFERS
INTER- AND INTRA-FUND TRANSFERS
Transfer in
Unrestricted General Fund 11
From One-Time Sub Fund 17
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
1,353,000
118,319
18,000
90,475
98,882
339,369
997,000
435,000
123,076
Restricted General Fund 12
To Child Development Fund 33 (Fees)
To Building Fund 41 (Transportation)
To Building Fund 46 (Scheduled Maintenance)
To Student Rep Fund 72 (Fees)
To Student Ctr Trust Fund 73 (Fees)
500
164,200
21,000
30,000
121,000
One-Time Sub Fund 17
From Unrestricted General Fund 11
To Unrestricted General Fund 11
To Retiree Benefit Fund 23
To Cafeteria Fund 52
1,353,000
100,000
Debt Service Fund 22
From Unrestricted General Fund 11
339,369
Retiree Benefit Fund 23
From Unrestricted General Fund 11
From One-Time Sub Fund 17
997,000
100,000
Child Devel Fund 33
From Restricted General Fund 12 (Child Care Fees)
500
Building Funds 41-47
From Unrestricted General Fund 11 (41-Transportation)
From Unrestricted General Fund 11 (46-Scheduled Maintenance)
From Restricted General Fund 12 (41-Transportation)
From Restricted General Fund 12 (46-Scheduled Maintenance)
435,000
123,076
164,200
21,000
Bookstore Fund 51
To Unrestricted General Fund 11
To ASCC Fund 71
118,319
15,000
Cafeteria Fund 52
From One-Time Sub Fund 17
Associated Students CC Fund 71
From Bookstore Fund 51
To Unrestricted General Fund 11
15,000
18,000
Student Representation Fund 72
From Restricted General Fund 12 (Fees)
30,000
Student Center Trust Fund 73
From Restricted General Fund 12 (Fees)
To Unrestricted General Fund 11
121,000
90,475
Trust & Agency Fund 79
Pino Alto/Sesnon to Unrestricted General Fund 11
98,882
Total Inter- and Intra-fund Transfers
4,024,821
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
Total Indirects Reimbursed to Fund 11
25
268,419
23,893
18,200
2,100
312,612
4,024,821
2009-10 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.
Additional allocations for funding the future cost of retiree benefits from the base budget
and one-time funds are: $200,000 ($100,000 from each) in 2009-10 and 2010-11,
$250,000 ($150,000 from base, $100,000 from one-time) for 2011-12 and 2012-13.
Funds held in the Retiree Benefit Fund will accumulate interest income that will be held
toward the cost of future benefits.
Next Steps – GASB 45 Implementation
Effective July, 2009 the District will be required to account for the costs of retiree health
benefits on an accrual basis, i.e., over the working lifetime of eligible employees. The
entity-wide financial statements will recognize the annual required contribution (ARC).
The ARC includes future 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.
The Chancellor’s Office is in the final stages of drafting an Accounting Advisory on the
subject which will help guide districts on reporting requirements including how to
allocate components of the ARC equally amongst all regular programs.
The focus of next steps for funding the District’s liability involves the development of a
strategy to assign the cost of retiree health benefits for current employees across all
programs equally.
26
2009-10 FINAL BUDGET
RETIREE BENEFIT FUND
Cabrillo Community College District
Final Budget 2009-2010
Retiree Benefit Fund
Budget
2008-09
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
2008-09
Budget
2009-10
77,974
77,974
19,973
19,973
21,000
21,000
917,041
862,049
898,393
917,041
862,049
898,393
(839,067)
(842,076)
(877,393)
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
1,095,000
1,095,000
1,097,000
Total Other Financing Sources (Outgo)
1,095,000
1,095,000
1,097,000
255,933
252,924
219,607
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
1,159,994
1,412,918
1,415,927
1,159,994
0
1,412,918
Reserve - For Future Retiree Benefits
1,415,927
1,412,918
1,632,525
Net Change to Fund Balance
27
1,632,525
Retiree Benefit Reserves Projection 2006/07 through 2012/13
2006-07
Actuals
Estimated Annual Costs
per Actuarial Study
2007-08
Actuals
2008-09
Actuals
2009-10
Projected
2010-11
Projected
2011-12
Projected
2012-13
Projected
Funding for
Future Benefits
872,507
841,543
898,393
996,860
1,130,460
1,146,855
$ 5,886,618
920,000
884,676
1,017,627
1,016,234
1,150,374
1,166,914
FUNDING for Yearly Expense:
Beginning Balance
Base Budget Allocation
to Cover Annual Cost for
subsequent year
Less actual costs
Ending Balance
920,000
800,000
995,000
897,000
1,131,000
1,147,000
1,168,000
$ 7,058,000
-
- 835,324
- 862,049
- 898,393
- 996,860
- 1,130,460
- 1,146,855
- 5,869,941
884,676 *
1,017,627 *
1,016,234 *
1,150,374 *
1,166,914 *
1,188,059 *
395,291
616,291
843,291
1,126,291
920,000 *
$ 1,188,059
FUNDING for Future Benefits:
Beginning Balance
-
100,000
275,318
Base Budget Allocation
for Reserves
-
50,000
50,000
100,000
100,000
150,000
150,000
$ 600,000
100,000
75,000
50,000
100,000
100,000
100,000
100,000
$ 625,000
-
50,318
19,973
21,000
27,000
33,000
39,000
$ 190,291
1,126,291 *
1,415,291 *
$ 1,415,291
*
$ 2,603,350
One-Time Funds Allocation
for Reserves
Interest Income - 5%
Ending Balance
Annual Ending Fund Balance
100,000 *
1,020,000
*
275,318 *
1,159,994
*
395,291 *
1,412,918
616,291 *
*
1,632,525
Notes:
06-07 Funds transferred 6/18/07. No interest accrued
During 2008-09, updated Annual Costs with new actuarial study projections (rev 9/3/2008)
Current process
Annual costs for the subsequent fiscal year are transferred during current year to maximize interest earnings
Monthly benefits are paid directly from the retiree benefit fund
28
*
843,291 *
1,993,665
*
2,293,205
*
2,603,350
-This Page Intentionally Left Blank-
29
2009-10 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. 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 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.
30
2009-10 FINAL BUDGET
DEBT SERVICE FUND
Cabrillo Community College District
Final Budget 2009-2010
Debt Service Fund
t Budget
9 2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2008-09
Budget
2009-10
51,610
51,610
51,610
51,610
49,065
49,065
3,245
339,029
49,065
391,339
3,245
339,029
49,065
391,339
339,369
49,065
388,434
(339,729)
(339,729)
(339,369)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
338,785
338,785
339,369
Total Other Financing Sources (Outgo)
338,785
338,785
339,369
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
(944)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
31
(944)
0
361,840
361,840
360,896
360,896
360,896
360,896
2009-10 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 Center, which functions primarily as a demonstration lab for the Early
Childhood Education program while providing child care services to students and staff, is
being restructured into a more fiscally sustainable Center. The current Child
Development Fund end-of-year balance of $158,375 will offset any funding uncertainties
resulting from the state reimbursement of children eligible for state aid from the Child
Development Division (CDD) of the California Department of Education.
32
2009-10 FINAL BUDGET
CHILD DEVELOPMENT FUND
Cabrillo Community College District
Final Budget 2009-2010
Child Development Fund
Budget
2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2008-09
Budget
2009-10
68,360
680,253
133,512
882,125
68,943
700,239
66,501
835,683
75,239
654,812
46,000
776,051
405,382
240,097
261,503
42,775
215,716
2,500
433,120
251,213
225,418
33,401
215,534
1,033
271,245
185,221
185,371
29,500
206,191
1,100
1,167,973
1,159,719
878,628
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
7000: Grants/Donations/Scholarships
Total Expenditures
Excess of Revenues Over Expenditures
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Net Change to Fund Balance
(285,848)
(324,036)
(102,577)
312,000
(18,039)
310,253
(18,685)
500
(23,893)
(32,468)
(125,970)
190,844
190,844
158,376
198,957
158,376
32,406
8,113
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
33
2009-10 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 provides funds for scheduled maintenance and capital outlay projects.
The Building Fund also includes funding from Redevelopment Agencies. The
College has been awarded an allocation from State Proposition 55 of $20,357,000
for construction and $1,937,500 for equipment for the Arts Education Complex.
In October 2005 the College was awarded an allocation from State Proposition
55, which the voters passed in November, 2006, of $10,490,000 for construction
and $1,185,000 for equipment for the Allied Health Buildings. On May 20, 2008,
the District received State approval to encumber funds against the construction
portion of the allocation.
In March 2008, the College was awarded an allocation from State Proposition 55,
which the voters passed in November 2006, of $2,167,000 for construction and
$931,000 for equipment for the Building 300 Renovation Project.
Specific projects include:
Capital Construction & Equipment
Arts Education Complex
Arts Education Complex Equipment
Allied Health Complex
Allied Health Complex Equipment
5,750,000
1,185,000
Building 300 Renovation
Building 300 Renovation Equipment
1,500,000
250,000
Scheduled Maintenance
B.
2,000,000
500,000
127,000
TRANSPORTATION, PARKING & SECURITY
After payment is made to the Santa Cruz County Transit District, the net
collections from the bus passes and parking permit fees are transferred into the
Building 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.
34
2009-10 FINAL BUDGET
BUILDING FUND
D.
REDEVELOPMENT AGENCY (RDA) FUNDS
The budget for 2009-10 projects $450,000 in RDA funds and continues to support
the new Scotts Valley center in the amount of $178,200 for the facilities lease
agreement and $5,000 for miscellaneous Maintenance & Operations work.
Unallocated RDA funds in the 2009-10 Budget are estimated at $266,800.
35
2009-10 FINAL BUDGET
BUILDING FUND
Cabrillo Community College District
Final Budget 2009-2010
Building Fund
Budget
2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2008-09
Budget
2009-10
0
11,200,870
525,000
11,725,870
0
8,027,589
618,072
8,645,661
0
11,185,000
845,000
12,030,000
Total Expenditures
0
57,602
28,810
5,500
1,316,423
11,567,083
228,550
13,203,969
0
140,584
28,936
6,937
711,170
12,013,705
0
12,901,332
0
116,025
33,031
12,200
1,137,845
11,195,000
199,616
12,693,717
Excess of Revenues Over Expenditures
(1,478,099)
(4,255,671)
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
7000: Reserves
Interfund Transfers
Transfers In
713,029
Transfers Out
966,210
0
Net Change to Fund Balance
(765,070)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
Reserve - Parking Lot - Fund 41
Reserve - Future COPs Projects - 42
Reserve - For Contingency - 43
Reserve - Redevelopment - 44
Reserve - Sched. Maint. Projects - 46
37
(663,717)
743,276
0
(3,289,460)
1,174,663
79,559
2,843,783
(1,668,394)
410,319
(2,114,797)
(2,114,797)
3,602,118
1,566,880
(230,667)
0
67,609
519,956
53,421
455
202,241
55,833
(2,785,694)
412,368
455
0
70,833
1,083,224
412,368
2009-10 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 2009-10:
• Construction of the Arts Education Classroom (AEC) Project:
o Project also receives $20,357,000 State Capital Outlay Construction
funding and $1,136,000.00 Equipment funding.
• Completion of the Project Closeout for the Student Services Complex project
• Construction of the Allied Health Complex
o Project also receives $10,248,000 in State Capital Outlay Construction
funding and $1,185,000 in Equipment funding.
• Building Improvements (as approved throughout the year)
• ADA access improvements (as approved throughout the year)
• Reallocation of space made available by opening of new facilities.
• Building 300 Remodel
o Includes $2,167,000 in State Capital Outlay construction funding and
$931,000 in Equipment Funding
• Watsonville ITEC
o Includes a minimum of $2.5 million in an Economic Development Agency
(EDA) Funding
The following key projects were completed in 2008-09:
• Completion and occupancy of three buildings of the AEC project
• Watsonville library purchase and demolition
• Numerous building improvement projects throughout campus (building painting,
classroom renovation, etc.)
• Stadium bathroom remodel
• Stadium seating accessibility project
• Aptos campus-wide signage project
• Space reallocation study
A portion of the Measure C Fund Balance is being held in Reserve to develop a long term
solution for the North County Site.
The 2009-10 Final Budget shows expenditures for newly funded projects only.
38
2009-10 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2009-2010
1998 & 2004 General Obligation Bonds
Bond Funds (Combined)
Budget
2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Budget
2009-2010
0
0
1,400,000
1,400,000
0
0
888,439
888,439
0
0
330,000
330,000
0
0
0
24,455
282,640
29,878,364
30,185,459
0
0
0
2,698
166,902
23,437,206
23,606,806
0
0
0
4,000
30,000
18,726,263
18,760,263
(28,785,459)
(22,718,367)
(18,430,263)
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
2008-09
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
(28,785,459)
(22,718,367)
(18,430,263)
56,449,998
0
27,664,539
56,449,998
0
33,731,631
33,731,631
0
15,301,368
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
39
2009-10 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2009-2010
1998 General Obligation Bonds
Bond Fund - Measure C
Budget
2008-09
Actual
2008-09
Budget
2009-2010
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
0
0
100,000
100,000
0
0
51,946
51,946
0
0
15,000
15,000
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
0
0
0
0
34,618
565,263
599,881
0
0
0
0
17,103
184,905
202,008
0
0
0
0
0
931,559
931,559
(499,881)
(150,062)
(916,559)
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
0
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
0
0
0
Total Other Financing Sources (Outgo)
0
0
0
Net Change to Fund Balance
(499,881)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
40
(150,062)
0
(916,559)
2,761,072
2,761,072
2,611,010
2,261,191
2,611,010
1,694,451
2009-10 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2009-2010
2004 General Obligation
Bond Fund - Measure D - Series A
Budget
2008-09
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
2008-09
Budget
2009-2010
100,000
100,000
60,739
60,739
15,000
15,000
0
0
0
24,455
248,022
4,344,966
4,617,443
0
0
0
2,684
116,730
956,758
1,076,172
0
0
0
0
0
1,794,704
1,794,704
(4,517,443)
(1,015,433)
(1,779,704)
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
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
41
(4,517,443)
(1,015,433)
(1,779,704)
5,092,242
5,092,242
4,076,809
574,799
4,076,809
2,297,105
2009-10 FINAL BUDGET
GENERAL OBLIGATION BOND FUND
Cabrillo Community College District
Final Budget 2009-2010
2004 General Obligation
Bond Fund - Measure D - Series B
Budget
2008-09
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
2008-09
1,200,000
1,200,000
775,754
775,754
300,000
300,000
0
0
0
0
0
24,968,135
24,968,135
0
0
0
14
33,069
22,295,543
22,328,626
0
0
0
4,000
30,000
16,000,000
16,034,000
(23,768,135)
(21,552,872)
(15,734,000)
Other Financing Sources (Outgo)
8940: Sale of Bonds
0
Interfund Transfers
8900: Transfers In
7300: Transfers Out
0
0
Total Other Financing Sources (Outgo)
0
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
42
Budget
2009-2010
0
0
0
0
(23,768,135)
(21,552,872)
(15,734,000)
48,596,684
0
24,828,549
48,596,684
0
27,043,812
27,043,812
0
11,309,812
-This Page Intentionally Left Blank-
43
2009-10 FINAL BUDGET
BOOKSTORE FUND
VII. BOOKSTORE FUND
The Bookstore Fund is an enterprise fund. An enterprise fund accounts for the total costs
of providing goods and services on a continuing basis to students and staff and is
financed through user charges or earned income.
The issue of textbook affordability is the primary focus of bookstore operations and to
this end efforts are being focused on increasing sales in other sales departments and
drawing more customers into the store.
The increase in sales and expenses reflects the operations in the new, larger location.
The bookstore operation generates all revenue to cover all the expenses of the operation
and additionally provides payments to the District for occupancy fees, administrative fees
and a payment to the Student Senate Library Reserve Book fund totaling in excess of
$241,000.00.
The initial success of the pilot “Textbook Rental Program” has led to the planned
expansion of the program for 2009-10. The Spring 2009 program served 160 students in
three discipline areas. The student response was overwhelmingly positive, with requests
for additional copies of current titles and titles in additional program areas. The program
is expanded for Fall 2009 and Spring 2010. The bookstore and the Student Senate
support the continuation and expansion of the program.
44
2009-10 FINAL BUDGET
BOOKSTORE FUND
Cabrillo Community College District
Final Budget 2009-2010
Bookstore Fund
Enterprise Fund
t
9
Budget
2008-09
Actual
2008-09
Budget
2009-10
Total Income
Cost of Sales
4,066,800
2,870,962
4,124,083
2,869,933
4,109,500
2,843,579
Gross Profit or (Loss)
1,195,838
1,254,150
1,265,921
535,670
261,487
15,000
337,150
519,840
215,789
11,604
370,965
546,949
270,440
15,000
382,358
1,149,307
1,118,198
1,214,747
46,531
135,952
51,174
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
(129,041)
(129,041)
(133,319)
Total Other Financing Sources (Outgo)
(129,041)
(129,041)
(133,319)
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
Net Change to Fund Balance
(82,510)
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
45
6,911
(82,145)
1,728,700
1,728,700
1,735,611
1,646,190
1,735,611
1,653,466
2009-10 FINAL BUDGET
CAFETERIA SPECIAL REVENUE FUND
VIII. CAFETERIA SPECIAL REVENUE FUND
On April 9, 2007, the Governing Board approved awarding a contract to Taher, Inc. of
Minnetonka, NM for the operation of the food services for two years, with three one-year
options to renew. As of June 30, 2009 they have completed their two years contract. The
original agreement provided an annual commission of $32,500 and a contribution of
$25,000 to cover part of a Cabrillo employee. In addition, they would provide $1,000 in
co-sponsored catered events to student and College faculty/staff events. The Cabrillo
employee was reassigned after the first year, so the $25,000 was deleted from the
obligation for 2008-09.
Taher has advised the District that in fiscal year 2008-09 the company lost over $100,000
on the Cabrillo College account. In order to continue for 2009-10 they would need to
amend the agreement such that the District commission would be reduced to $10,000 and
operating hours be reduced in some venues. In addition, they are making other changes
(obtaining better supplier discounts, better managing waste and employee hours, etc.).
Their contractual arrangement with the College is now as follows:
•
Pay a flat commission of $10,000 per year.
•
Provide $1,000 in co-sponsored catered events to student and College faculty/staff
events.
46
2009-10 FINAL BUDGET
CAFETERIA SPECIAL REVENUE FUND
Cabrillo Community College District
Final Budget 2009-10
Cafeteria Special Revenue Fund
t Budget
9 2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2008-09
32,500
32,500
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
Budget
2009-10
32,505
32,505
10,000
10,000
0
0
10,000
25,000
35,000
32,500
32,505
0
0
32,500
32,505
94
94
32,599
32,594
32,599
7,599
(25,000)
Other Financing Sources (Outgo)
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
47
0
(25,000)
2009-10 FINAL BUDGET
ASSOCIATED STUDENTS FUND
IX.
ASSOCIATED STUDENTS FUND
The Associated Students Fund is money held in trust by the District for organized student
body association activities. The District has fiduciary responsibility for these funds.
The Associated Students Fund is funded by the sale of student activity cards (SAC),
student bus passes, vending machine commissions, and contributions from the bookstore.
The revenue supports student services, clubs, cultural events, speakers, college wide
support grants, scholarships and textbook support programs.
This includes:
• Textbooks on Reserve (managed through the Library and ILC)
• Textbook Rental Program (managed by the Hawkshop)
• Look a Book! Program-textbooks on loan for the semester (managed by a
committee of staff volunteers)
The Associated Students Fund budget for fiscal year 2009-10 is augmented due to an
increase of revenue. The increase in revenue is a result of a successful Benefits Check-off
system for Student Activity Cards for Spring 2008.
48
2009-10 FINAL BUDGET
ASSOCIATED STUDENTS FUND
Cabrillo Community College District
Final Budget 2009-10
Associated Students Fund
t
9
Budget
2008-09
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
2008-09
Budget
2009-10
201,500
201,500
269,602
269,602
245,000
245,000
15,500
186,000
17,476
175,365
15,000
208,800
201,500
192,841
223,800
Excess of Revenues Over Expenditures
21,200
Other Financing Sources (Outgo)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
15,000
(15,000)
15,000
(18,000)
15,000
(36,200)
(21,200)
Total Other Financing Sources (Outgo)
0
(3,000)
Net Change to Fund Balance
0
73,761
0
101,689
101,689
175,450
101,689
175,450
175,450
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
49
2009-10 FINAL BUDGET
TRUST & AGENCY FUND
X.
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 2009-10 fiscal year budget for Trust and Agency does not include CCCSAA
(California Community College Student Advisory Association) funds. The College will
no longer be acting as Treasurer for those funds.
50
2009-10 FINAL BUDGET
TRUST AND AGENCY FUND
Cabrillo Community College District
Final Budget 2009-10
Trust and Agency Fund
Budget
2008-09
Actual
2008-09
Budget
2009-10
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
1,192,150
1,192,150
1,302,959
1,302,959
1,135,000
1,135,000
Expenditures
1000: Academic Salaries
2000: Non-Instructional Salaries
3000: Employee Benefits
4000: Supplies and Materials
5000: Other Operating Expenses
6000: Capital Outlay
Total Expenditures
151,670
1,000,500
2,000
1,154,170
166,273
1,022,712
3,614
1,192,599
165,000
855,000
3,500
1,023,500
Excess of Revenues Over Expenditures
37,980
110,360
111,500
Other Financing Sources (Outgo)
7000: Student Registration Fees
(1,580)
(1,666)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
Total Other Financing Sources (Outgo)
(90,700)
(92,280)
(93,946)
(95,612)
(98,882)
(98,882)
Net Change to Fund Balance
(54,300)
14,748
12,618
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
845,231
845,230
859,978
790,931
859,978
872,596
51
0
2009-10 FINAL BUDGET
SCHOLARSHIP & LOAN TRUST FUND
XI.
SCHOLARSHIP & LOAN TRUST FUND
The Scholarship and Loan Trust Fund accounts 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.
52
2009-10 FINAL BUDGET
SCHOLARHIP AND LOAN TRUST FUND
Cabrillo Community College District
Final Budget 2009-10
Scholarship and Loan Trust Fund
Budget
2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2008-09
Budget
2009-10
420,100
420,100
722,892
722,892
683,034
683,034
420,100
722,892
683,034
(420,100)
(568,875)
(683,034)
(420,100)
(568,875)
(683,034)
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
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
53
0
154,017
0
10,372
10,372
164,389
10,372
164,389
164,389
2009-10 FINAL BUDGET
STUDENT FINANCIAL ASSISTANCE FUND
XII. 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 on at least a half-time basis (six or more units). The
amount of the grant is determined by the student's index number. The beginning budget
reflects the amount of the initial award letter. 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 on at least a half-time basis, 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.
ACADEMIC COMPETITIVE GRANT – A Federal funded grant for first and second
year college students. Students must be enrolled on at least half-time basis in a college
degree program or certificate of achievement in their first or second academic year and be
a Federal Pell Grant recipient.
54
2008-09 FINAL BUDGET
STUDENT FINANCIAL ASSISTANCE FUND
Cabrillo Community College District
Final Budget 2008-09
Student Financial Assistance Fund
Budget
2007-08
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Actual
2007-08
Budget
2008-09
5,076,220
780,000
144
5,856,364
6,093,786
798,376
(392)
6,891,770
6,322,059
771,044
144
7,093,247
5,856,364
6,891,770
7,093,247
(5,856,364)
(6,978,086)
(7,007,900)
(5,856,364)
(6,978,086)
(7,007,900)
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
30,504
0
30,504
55
(86,316)
85,347
30,504
(55,812)
(55,812)
29,535
2009-10 FINAL BUDGET
STUDENT REPRESENTATION FEE FUND
XIII. STUDENT REPRESENTATION FEE FUND
California Legislation authorized a one-dollar fee to be collected from students to support
Student Senate representatives in lobbying for student rights before city, state and federal
agencies.
56
2009-10 FINAL BUDGET
STUDENT REPRESENTATION FEE FUND
Cabrillo Community College District
Final Budget 2009-10
Student Representation Fee Fund
t
9
Budget
2008-09
Actual
2008-09
Budget
2009-10
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
29,000
22,982
27,900
29,000
22,982
27,900
(29,000)
(22,982)
(27,900)
Interfund Transfers
8900: Transfers In
7300: Transfers Out
29,000
32,325
30,000
(2,100)
Total Other Financing Sources (Outgo)
29,000
32,325
27,900
0
9,343
0
64,806
64,806
74,149
64,806
74,149
74,149
Excess of Revenues Over Expenditures
Other Financing Sources (Outgo)
Net Change to Fund Balance
Beginning Fund Balance
Fund Adjustment
Ending Fund Balance
57
2009-10 FINAL BUDGET
STUDENT CENTER FEE FUND
XIV. STUDENT CENTER FEE FUND
The Student Center Fee is required of all students and is designated solely for the purpose
of maintaining and remodeling student activity centers throughout the District. In the last
few years, the majority of expenditures from this fund have been used to furnish and
maintain the new 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 2009-10 Final Budget includes $100,000 in Student Center updates, as well as
$400,000 for the Internet Café project.
The 2009-10 Final Budget includes an increase of the transfer out to General Fund. This
increase is to help fund the cost of the Student Activities Coordinator position. The
increase was approved by the Student Senate for the 2009-10 fiscal year only.
58
2009-10 FINAL BUDGET
STUDENT CENTER FEE FUND
Cabrillo Community College District
Final Budget 2009-10
Student Center Fee Fund
Budget
2008-09
Revenues
8100: Federal
8600: State
8800: Local
Total Revenues
Budget
2009-10
13,000
13,000
9,393
9,393
11,500
11,500
16,000
485,000
501,000
97
0
96,356
96,453
10,000
2,000
528,000
540,000
(488,000)
(87,060)
(528,500)
102,000
(51,800)
128,340
(51,800)
121,000
(90,475)
50,200
76,540
30,525
(437,800)
(10,520)
(497,975)
894,001
894,001
883,481
456,201
883,481
385,506
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
2008-09
Other Financing Sources (Outgo)
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
59
2009-10 FINAL BUDGET
STAFFING SUMMARY - ALL FUNDS
XV. STAFFING SUMMARY - ALL FUNDS
FULL-TIME EQUIVALENT EMPLOYEES
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
13,604
14,871
15,231
14,867
14,623
15,157
15,056
16,012
16,900
N/A
47
44
43
37
37
36
36
38
39
38.5
227
235
234
227
211
230
226
225
228
217
356
364
405
372
376
367
368
411
436
*382
234
253
238
217
220
223
233
249
246
241
12.00
13.75
13.75
12.63
12.63
12.63
12.63
13.50
13.50
12.50
570
574
402
382
386
393
440
405
632
♦148
Information on this chart is based on the Business Office count of FTE positions for the 2009-10 Final
Budget. This includes position changes approved through the August 2009 Board meeting.
It should also be noted that the numbers for adjunct faculty and hourly employees are not FTE, but a
headcount of all employees in those categories.
Student count based on information published in the Cabrillo College Fact Book
*Adjunct count based on active assignments Fall 2009 semester
♦ Temporary/hourly and students actually working through August 19, 2009
Updated 08/31/09
60
ATTACHMENTS
Replacementfor page8 J
CahM"C"AP
a
AGENDA ITEM BACKGROLIND
1
DATE
TO: GOvERNINGBO.ARD
FROM: PRESIDENT
August3,20A9
SUBJECT
2009-10Budget Update
RTASONFORBOARDCONSIDERAT]ON
ENCLOSURE(S)
ITEM NIJT,GER
Page I of9
II\IFORMATION
BACKGROUND:
The following reportsare provided for the Board's information and discussion:
. Vice Chancellor,FiscalPolicy BudgetUpdate-Jui1,'
24, 2009
. LeagueBudgetUpdate-iuly 28" 2009
' ProjectedApportionment Reductions-Base Budget and CaregoricalPrograms
(Basedon LeagueupdateJuly 28. 2009)
Highlights of the latestupdatefor 2009-10include:
. Generalapportionmentreductionssimilar to the amountsincludedin the 2009-10Preliminary
Budget.
. FundedFTES for the collegeis expectedto decrease
by 2.5-3.5%.
o Categoricalongoing programreductionsranging from 0 to 1009/o
net of one-timefederai
stimulus funding. The July 28 updatefrom the Leaguenow estimatesthe one-timefederal
stimuius funds for community collegesat $60-90million not the $130 million that was originally
projected.
. The categoricalreduction proposalsinclude languagethat aiiows for limited flexibiliii to transfer
programs and/orthe generalfund.
funds betu.'een
r Studentfees have increasedfrom $20 to $26 per unit effectiveFall 2009.
. The defen'alof generalapportionments
from 2009-10to 2010-l1 u'asincreasedby $48 million
bringing deferralsto $703 mlilion.
. Staterevenueoroiectionscontinueto deciinema-kins2009-10mid-yearcutsiikely.
The GoverningBoard adoptedthe 2009-l0 Preliminarl'Budgetwith a structuraldeficit of $2,1i75.766.
Reservesand one-timefunds wereusedto balancethe PreliminarS'Budget.
. The college is currently working on ciosing out the 2008-09 fiscal 1,'earto determineending
balancesfor all funds.
r The $85 million in proposed2008-09cutswere not adopted.Programssuchas EOPS.DSPSand
Matrjculationset asideI 0-15% of their 2008-09aliocationsto preparefor the 2008-09
reductions.Thesefundswill be can'iedover andusedto offsettheimpact of the 2009-10
reductionson a one-timebasis.
. The deferralof $ I 15 mi lion fi'om 2008-09to 2009-10u'asnot adopted.
A d m i n i s t r a t o rI n i t i a t i
\/ictoria
Pegi Ard
demic and ProfessionalMatter
I f r e s . F a c u l n S e n a t eA g r e c m e n t
S e n a t eP r e s i d e n S
t ignature
A1
[r Yes EI No
i Yes
lr*o
Final Budgeland evaiuatinq
forthe 2009-1Ct
fhe collegers updatingrelenue and expenditureestimates
the impactof calegoricalproaramreductionson FTES and collegesupportservices.Discussions
compensation
fcrr2009-10:includingFTESreductions.
continueaboutfurthererpenditulereductions
reductions.etc.
and benefitreductions.prosramand serr''ioe
Updatingcashflou'prcljectionsbasedon the lateststatebudgetinformationis an ongoingchallenge.
Pool during 2009-10to
Ti-iecollecers planninsto borrou'fundsfrom the SantaCruzCountl'Inrzestment
meetongoingexpenditurecommitrnentsfor 2009-i0. We arerequiredto repal'finds borrowedrn 2009l 0 br, the end of April. 20l0. The collesewill borroia'from internalsen ice fundsfor last two monthsof
of Counil fundsra'illrequirethe District10conlinueto
the fiscallear. The timing of thc repavment
conser\/ecashfor the entirefiscal -r,ear.
at
The volatilitl,of the statebudgetcontinuesto makebudgetplanning.operationsand cashmanaqement
q'riting
general
is
over
fund for 2010- i I at this
the collegeclifficult. The structuralbudgetdeficit for the
$3 million. This numberis expectedto fluctuateas updatesin the state'sfisca1statusbecomeavailabie.
District staffwill attenda statebudgetworkshopon August21 to gain more detailsabouthou,the state
enactedbudqetvill impactthe colJege.
is coniinuingbudr:etplanning
forihe 1010-ll fiscal1,ear.The lollou'ingaclionsareunder
The collec.e
d i S C U S S i O na 1 t l f g Q p l l a o e P l e n n i n o C n r r n ^ i l i n n r e n o r a f i ^ - f n r l h c
Arrorrct 17 (in1'gfning BOafd StUdV
Session:
.
.
.
r
The developnrent
of a rnuiti-r,earbudgetwhich includesa muiti-,vearenrollmenttarget
Programisenice reductions
Operatingreductions
reductions
Compensation/benefit
A2
24. 2009
BudgetUpdate--ju11'
Subject: Budget Update--Ju|y24, 2009
From: " Skinner"Erik" <eskirner@CCCCO.EDU>
D a t e :F r t . ) 4 J u l 2 0 0 9l 4 : 3 3 : 3 3- 0 7 0 0
To : SO2CBO@LISTSER\T.CCCNEXT.NET
DearColleagues:
hasjust passeda packageof 31
the StareLegislature
Workingthrouqhthe nightandwejl into the next afternoon,
its work this moming around7
finished
The
State
Senate
reached
Big
5.
b1'the
budget
agreemenl
the
bills reflecting
just
package
now goesto the Covernor
The
moments
ago.
budget
passed
bills
the final
a.m.andthe StateAssembll'
his signature.
andpresumabi,v
for his consideration.
including:$15.3billionin cuts;$4 billion in revenue
$24billionin budgetsoiutions
of bills contains
The package
deferrals;
and $2.1billion in neu'borrowing.The package
in
funding
shills
and
fees;
billion
and
$2.7
accelerations
b
i
l
l
s
b
r
i
ngthestatebudgetbackintoalignment--atleast
i n c l u d e s a r e s e r v e$o9f 2 1m i l l i o n . T a k e n t o g e t h e r , t h e 3 l
for the moment.
tlrebudgetpackageavoidsmanyof the mostsevereprogramreductionsand
From an overallperspecrive,
Notably,the elirninationof allneu'Cal Grant
Ma1'Revision.
proposed
in the Governor's
that
had
been
eliminations
Deep cutsto the HealthyFamiiies
program
were
rejected.
both
awardsand the eliminationof the CaIWORKs
programand StateParkswere also significantlyreduced.ThesechangesweremadepossibleIargell'by shrinkingthe
sizeof the reserve(from $4.5billion to $92I miliion) andthe useof somesmokeandrrrirrors,suchasmovingthe
June 30. 2010 paydayfor stateworkersto Jul), I , 2010 tiruspushingthe expenseinto the next fiscal year and
' ' s a v i n g$"1 . 2b i l l i o n .
98
Proposition
Tlie budgetpackagedoesnot suspendProposition98 as had beenproposedby the Governor.When the Lesislature
failedto implement$1.6billion in proposed2008-09Proposition98 cutsbeforethe end of the fiscalyear,it
that the levei ofrequiredProposition98 fundingfor 2009-i0 wouldbe increasedby a like arnounldueto a
appeared
higher2008-09base.This u'ouldhaveblown a $3.2billion hole in the alreadystrappedstatebudget($1.6billion due
to the missed2008-09cutsand $1.6billion dueto the higherobligationin 2009-10).To addressthis problem,the
in 2009-10in orderto avoidthis spending
the Proposition98 minimumguarantee
Governorproposedsuspending
pressure.As might be expected.the suspensionproposalraisedsignificantcriticism from the educatjoncommunity'
Ratherthan take on the formidablepolitical oppositionto suspension,creativebudgetstaffersfound an alternative
andcutting$1.6billion in 2008-09K-12
Proposition98 by identif-ving
way ro solvethis problemwithoutsuspending
categoricalfunding that had not )'et clearedthe Controller'sOffice.
The budgetpackagesettlesanotirerhigh srakesandhiehlytechnicalProposition98 issuethal dominatedthe finai
factor"owedto schoolsand
namell'theamountof Proposition98 "maintenance
daysof budgetnegotiations,
o o li e s e sI l n d e r t h e n r o v i s i o n s o f P r o p o s i t i o n g S , u , h e n t h e s t a t e f u n d s s c h o o i s a n d c o l l e g e s b e l o u ' a c e t l " a i n b a
Due
1eve1.
an obligationis incurredto increaseProposition98 spendingin futureyearsto correcttltis underfunding.
98 left someambiguitl'asto
occurringin 2008-09,the languageof Proposition
to a uniqueset of circurnstances
.A'B
aspan of rheadoptedpackage.
factorlras incurredin thatyear.Oneof Lhebillspassed
ulrsrhera mainlenance
c
e
n
i
f
i
n
g
t
i
r
a
t
a
m
a
i
n
t
e
n
a
n
c
e
f
a
c
t
o
r
r
.
l
a
s
i
n
c
u
r
r
e
d
.
r
e
s
u
)
t
i
n
g
i
n
a
n
l
u
t
u
r
evearoblisa
3xxxx.sertledtirarissuebr
funding
This
in
2007-08).
($9.5
u,as
incurred
billionof thisu,asincurredin 2008-09and$1.7billion
$l1.2 bjllion
in futureyearsin which StateGeneralFund revenueshaverebounded.
ra,illbe addedto the Proposition98 guarantee
factoru'ill be repaiduntil 2012-13.
Basedon the repaynlentformulait is iikely thal noneof this maintenance
'lhe
factor
areto receiveB percentof the maintenance
languagein AB 3xxxx specifiesthatcommunitl'colieges
f,,-rrc--nr
'^"chl. qqn0miijion.lt is uncleari.lhr the cornmunit_r
colleqes
woulCj
receivelessthantlreirproporional
I UIJUJ--Vr
r l'U;lrlJ
U
.v!
l l p e r c e n t s h a r eu: e u i l l b e g a t h e r i n g a d d i t i o n ai nl f o r m a t i o n r e g a r d i n g r v h a t l e d t o t h i s a i l o c a t i o n . T h e l a n g u a g e a l s o
A3
01 J
9:20Alt
7'29"2009
I l u d g e i l .i p c i a t e - - j u l r2 4 . l 0 ( ) 9
tecituical
oareer
ro the communitvcolieces
ti'rattlie fundsprovicied
wouldbe splitequall)'betrveen
soecifies
(CTE)andgeneral
purpose
aiiocations.
\\zhileboththeseilemshavehistoricalllbeenhiehprioritiesfor
educarjon
prosrants
otherprioritiessuchasrestoringdeepcutsto studenlsupportcaregorical
the communitl colleges),stem.
and
lvasdeveioped
collegerepresentatives
r.r,ithout
inputlrom communit-v
seentro havebeenignored.Thelanguage
qatheringbeforewe fully undersland
its intentand
u,ewill needto do additionalaraivsisand infor-marion
we will makedecisions
aboutwhetherit makessenseto seek
thesituation.
As w,ebetterunderstand
implications,
untill0ll-13 at the earliesi.
underthe language
Giventhatfundinswill not be distributed
ro tl-reprovisions.
changes
thereis time for"us to taclilethis issue.
CaliforniaCommunitvColIeges
Commitleepackageadoptedin .lune.
budgetiareeil'reflects
the Conference
the communitl'coilege
As anricipared,
Committeeversioninclude:
fi'omthe Conference
Departures
1006-0qculswerenotadopted.
"$ii5 millionin proposed
t'Thedeferralof an addrrional
not adopted.
$i 15 miliion from 2008-09to 2009-10r.r'as
* . A na u g m e n l a r i ooni ' $ 1 0m i l l i o nr o S B 7 0 C T Ep r o g r a mrse l a t i v teo t h eC o n f c r e n cvee r s i o nT.h i sa u g m e n t a t i o n
purposeone-time
blockgrantunder
to a general
\\'asaccomplished
bl,redirecting
$10 rniliionpreviousll'comnitted
SB 1133.(l'.lote.theConferenceversioncut$20millionfromSBT0CTEfunds,leaving$38million.Thead
p a c k a ober i n g st h e t o r a lt o 5 4 8m i l l i o nt.
*The deferralof generalapporlionments
b1'$48million overthe
frorr 2009-I 0 to 20I 0- 1I u'asincreased
version.bringingthetoralinter-yeardeferralto $703million.Q.lote:the deferraifrom 2008-09to
Conference
2 0 0 9 - 1 0 w a s $ 5 4 0 m i l i i olnh.e C o n f e r e n c e v e r s i o n i n c r e a s e d t h e d e f e r r a l b y $ l l 5 m i l l i o n . T h e a d o p r e d p a c k a g e
addsanother$48 million.)
version.Below
with the Conference
the adoptedbudgetpackageis consistent
Otherthantlre f:aturesnoledabor,e.
packatelor the cotntnunilrcolleqes:
of theadopted
arethc ma.lolelcrnents
*An increasein studentfeesfi'om$20 to $26 per creditunit effecrivefall 1009(this increase
$80
senerates
miilion in revenuesthal is usedto mitigateculs to the communitlcolleges)
*An estimatedallocationof $130million in federalfundsprovidedthroughthe SrateStabilization
provisionsof
in the comingweeks
ARRA. The actualamountof fundingreceivedb.vthe communitl,collegesu,i1lbe determined
basedthrougha formuia-drivencalcuiation.
*Eliminationof all erowh funds
*No COLA
+ S i i 3 r n i l i i o ni n c u t st o c a t e g o r i cparlo g r a mtsa S l 4 0 m i l l i o no n e - t i mbea c k f i lils p r o r i d c du s i n ef e
. d e r a.lA R R . A
van'from
programs
to $193rnillion).Cutsto specificcategorical
bringingthenetreduction
fundsandfeerevenues.
to total eliminatron(PhysicalPlantilnstructional
no cut (FosterCareand StudentFinancialAid Administration)
for the
afreraccounting
facingcutsof betweenl6 and32 percent.
Biock Grant)uith mostprog.rams
Equipmenr
0ne-timebackfill.
" S l l 0 m i l i i o nr e d u c t i otnc g c n e r apl u r p o s feu n d s( i n I i e uo f t h ep r o p o s at ol r e d u c feu n d i n gr a t e sf o r p h r s i c a J
e d u c a r i ocno u r s e s ) .
* A b L r d g e r le0d0 q - 1 0i o c a lp r o p e n t) a x s h o n f a lol f $ 5 3m i l l i o n( t h e l o t abl u d g e t epdr o p e n \t a xs h o n [ a ]ils $ l l o
miliionb
. u 1$ 6 3m i l l i o ni n r e l r e ifs p r o v i d e d ) .
*A budgeted
2009-10studentfeeshortfallof $21miliion.
*Languaue
theChancellor
to reducebaseu,orkload
rreasures
in proponionto cutsin sencral
authorizing
processrn
usedin tlreapporljonment
apponionrnent
fundrng.Thisplovrsionwill blingtheenrollmerrt
er;pectations
p r o ri d e db 1r l r es r a t eL. e e i s l a r i vi n
l i n eu i t h r h el e v c lo f f u n d r n g
c l e r rlra n c u a sse1 a l et sh a td i s r r i c tssh o u l dt.o t h e
(rrc2tpql
cxientnossihle"
andbasic
makereduc.tions
in courseSections
in areasothertiranworkforcetraining.transfer.
skilis.
*Language
prograrrsand i:rto
authorizing
communitvcollegedistricts
to transferfundsout of certaincategolical
prograrrinoludedin the siatebudget.A publicbcrzrrd
is rrquiredbcforenraliingsuclta
nreetjng
an\ othercategorical
transfer.
hit
C i r c n r i r a rt J r ch u d g ept e c k a l ea d o p t ebdr t h e l - e g i s l a l uur ca s t h ep r o d u cot f B i g j n e . s o L i a t i or nr c5r.r r t i c i p a t e
A4
_ ot J
i 1 9 l t r L t oc . l { r . { M
BudgeiUpdate-Juii,24, 2009
will endorseit. It is likel-vthat the Govemor wilJ expedite his sieninc of this budget rn
Govemor Schu,arzenegger
IOUs. Howe\/er, as is tvpically
orderto bring a close to this budget crisis. inciuding the issuanceof additional costi_r'
the case,the Governor will likely' veto some specific budget iine irems as he signs the budget.
provided above is basedlargel)'on an a revieu'of draft bills that have leaiied out of the
I would note that the anal.r,sis
r! -q^P ^r i Lrv^r r \ r t r q r r J u^r ' i hL r 'r r b
( i l l s a r e n o l o f f i c i a l l r i n p r i n t v e t i . \ \ / e w i l l c o n i i n u et o a n a l 1 ' z r
the fine print of the budget
packageand checkit againstthe officialbiils oncethe.rhavebeenreleased.
we wjll folior.r,up
with a hnal budgetupdate.That update
After the Covernortakesactionon the budgetpackage.
u,i1lincludesqreaterdetail on the cutsto specificcategoricalprograms,the languagerelatedto workload reductions
and categorical
fundingflexibilitv.and somediscussjon
on implementingthe chanoescontainedin this new)y
adoptedbudgetpackage.
Regards,
Erik Skinner
\rice Chancellorfor FiscalPolicy
CaliforniaCommunityColleges,
StateChancelior'sOffi ce
916-323-1007
A5
iof 3
l'29i2009 9:20Alv
73t
htrp:iru'ww.ccleaeue.org/i4alpagesi index.cfin?pagelD:3
- Cornrnunil'College
Leazueof Caii
BudgelUpdate#19: Ju11'?8.2009
w
f:
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Yr:'a.:.r:t:) ::' t'. : |::t!,i'
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Br.edgetUpdate #tr 9: July 28, 2989
!..eaoersll:p
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iion). > Governmen[3] Relstioos > Slate Bud:ie'!
Drstric[ 5ervices
i;over'r'rrr e|iiai R.eiatlons
iie gro n;l I
F , e D r c s e n i aL i v e s
'..eag tie/rl-[:fi1 3
Legisiatrve Bill P.sports
i-e-qsiatrve Bili Roofir
Siate Leoislative
J pCates
siaie Budget
Budget Vr{:vr'po tnls
io\Yn Hal Meeti|rg
G o v e r n o - A r n o l o S c n w a r z e n e g g etro d a y s r c J n eac p r c n i r g e( J 5r J | l St h a t r e v l s e t h e
2 0 0 9 - 1 0 b u o g e t a d o p t e o D y t n e L e g i s r a t u r el n F e b r u a r y ,w h , c n r m D o s e sd e e p c u t s t o
o u r s y s r e r no f c o m m u n i t y c o l l e g e s T
. h e c u t s w i l l s l a s hc o m r n u n i t y c o l l e g es p e n d t n g
b y o v e r $ 5 8 0 m i l l i o n f r o m t h e a m o u n t a p p r o v e d r n F e b r u a r y ,a n d i s e x p e c t e d t o
r e d u c e e n r o l l m e n t o y 2 5 0 , 0 0 0s t u d e n t s .
G e n e r a lP e r - S t u d e n t F u n d i n g
T h e g e n e r a lf u n d i n g f o r c o m m u n i t y c o l l e g e s ,w h i c h i s a l l o c a t e do n a p e r - s t u d e n t
b a s i s ,w i l l b e r e d u c e d b y a t o t a l o f $ 2 3 5 , 6 0 0 , 0 0 0 .O f t h i s , $ 1 2 0 m i l l i o n i s a s p e c i f i c
r e d u c t i o na p p r o v e d b y t h e L e g i s l a t u r ea n d t h e o t h e r $ 1 1 5 . 6 m i l l i o n i s d u e t o
a n t i c i p a t e ds h o r t f aIl s i n g e n e r a lr e v e n u e ( a p p o r t i o n m e n t - $ 4 1 m) , a n d o v e r e s t im a t e s
r n p r o p e r t yt a x e s ( $ 2 1 . 2 m ) a n d s t u d e n t f e e s ( $ 5 3 . 4 m ) .
a-a i\erYs
T h e r e d u c t r o nr n g e n e r a l f u n d i n gw i l l l e a d t o a " w o r k l o a d r e d u c t i o n ' 't h a t w i l l m a t c h
f u n d e d e n r o l l m e n t w i t h a v a i l a b l ef u n d i n g , a n a d j u s t m e n te x p e c t e d t o r e d u c e f u n d e d
. h i l e t h i s i s a n u n f o r t u n a t ec o n s e q u e n c eo f t h e
e n r o l l m e n t i n d i s t r i c t sb y 2 . 5 - 3 . 5 o / oW
b u o g e t t h a t w i l l r e o u c e a c c e s sf o r s r u d e n t st o c o m m u n i r y c o l l e g e s ,i t i s e s s e n t i a lt o
k e e p p e r - s t u d e n tf u n d i n g i n l i n e w i t h t h e s t a t u t o r i l yp r e s c r i b e df u n d i n g l e v e l s a n d
a v o i d a p e r m a n e n t e r o s i o no f q u a l i t y .
Puo!laatrcns
Student Enrollment Fees
AboLittire -ca!lue
are
feesare$26percreditunit.Districts
Eifective
Fall2009,student
enrollment
Cornnruliiy a-0i{ege
Fr n d i n o
ACvocacy ilarnrlbook
Legisjaif,/e Direclclry
!ln k.-<
Cc,niaci Us
Srte Search
r e q u i - e dt o c o l l e c tf e e s f o r s t u d e n t st h a t h a v e a l r e a d y r e g r s t e r e d ,a n d a n y r e v e n u e
that is not collected will be subtracted from the svstem's already deficited
a DDortionment.
W h i l e m a n y o f u s b e l i e v e t h a t t h e f e e i n c r e a s et s i l l - t i m e d a n d u n r e a s o n a b l yh i g h
g i v e n t h e s r a t e ' se c o n o m y , i t i s i m p o r t a n t f o r a l l f a c c r l r ys, t a i f , t r u s t e e s a n d
l ludent
c o m m u n i t y m e m b e r s t o t e l l s t u d e n t sa b o u t t h e F r e e A o p l r c a t r o nf o ' F e C e r a S
{ r C . R e m i n d s t u d e n t st h a t o v e r o n e - t n r r do f a l l c o m m u n r t y c o l t e g e s t u d e n t sg e t t h e r r
rtg.!_[L?
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C a t e g o r i c a lF u n d i n g
T n e b u d g e t p r o v i o e s d e e p r e d u c t i o n st o c a t e g o r i c a lp r o g r a m s , a n d p r o v t d e sl o c a l
d i s t r i c t ss i g n i f i . a n t l a t i t u d et o a c c o m m o d a t et h e c u r s . C a t e g o r i c a lp r o g r a m s f a l ' i n t o
two separate g ro u ps-- prote cied a nd unp rotected. < i-Ul],.n-q
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r e q u i r e r r e n i s a n d m a n d a t e s c o n t i n u e ,a n d f u n d s m a y n o l b e u s e d f o r a n v o t h e r
DUr D O S e .
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D i s a b l e dS t u d e n t s P r o g i - a m sa n d S e r v i c e s( D S P S )
E x t e n d e dO p p o r i u n i t yP r o g r a m sa n d S e r v i c e s( E O P S )
C o o p e r a i i v eA g e n c i e sR e s o u r c e sf o r E d u c a t i o n( C A R E )
F c s t e r C a r e E d u c a t i o nf 2 5 o l oc u t )
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Budgel Ljpdate; lc): iul), 2E.2009 - Communtn'Coltege Lrague ot (.alt..
. N u r s i n gs u p p o r t
. S t u d e n t F i n a n c i aAi i d A d m i n i s t r a t i o n( 2 4 o l oc u t )
. T e l e c o m m u n i c a t i o nasn d T e c h n o l o a v
Unprotected
, r [ n t h e p o s s i b i l t t yo f u p t o
T h e " u n p r o t e c t e d "c a t e g o r i c a l sw e r e m o s t l y c u l o y 6 2 o / c w
o n e h a l f o f c u t b e r n gr e s t o r e dw i t h f e d e r a lf u n o s . F o l l o w i n ga p u o l i ch e a r r n ga r d a
vote of the governing board, the funding can be transferred to anv other
cateoorical ouroose listed in either the orotected or unorotected items (but
n o t g e n e r a l f u n d ) , A f t e r s u c h a v o t e , a l l s t a t u t o r y a n d r e g u l a t o r y m a n d a t e sa r e
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e E c o n o m i cD e v e l o D m e n t
. E q u a le m p l o y m e r to D p o - t u n i t y
. Matriculation
o P a r t - t i m ef a c u l t yc o m p e n s a t r o n
. P a r t - t i m ef a c u l t y h e a l t h i n s u r a n c e
. P a r t - t r m ef a c u l t yo f f i c e h o u r s
. P h y s i c a lp l a n t a n d t n s t ' u c t i o n a sl u p p o f t ( 1 0 O o zcou t )
o T r a n s f e re d u c a t i o na n d a r t i c u l a t i o n
F u n o sf o r t h e s e p r o g r a m sw i l r D e d i s t r i b u t e db a s e do n t h e p r o p o r t r o no f t h e
s t a t e w i d e a l l o c a t i o n sf o r t h e s e i t e m s i n 2 0 0 8 - 0 9 .T h t s c r e a t e s a c h a l l e n g e ,a s s o m e
p r o o r a m s ( i . e . c a r e e r - t e c n n r c aeld u c a t i o na n d e c o n o m i cd e v e l o p m e r t ) h a v e
s i g n i f i c a n tg r a n t - D a s e da l t o c a t i o n st h a t a r e t e c h n i c a l l yf r e e d u n d e r t h e l a n g u a g eo f
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C h a n c e l l o r ' sO f i i c e .
l r o g r a m si n s u c h a d i f f r c u l tr i r n e i s
O b v i o L . l s l yt h, i s s i g n i f r c a nct h a n g et o c a t e g o r i c a D
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r s6u: ar f" t n, Yc a r O t o f a n O q t f h r n r r n h n r r t n r r r . n l i p n a <
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t a k e n , i t w i l l b e i m p o s s i b l et o d o w h a t w e w e r e d o t n g f o r s t u d e n t sa n d o u r
c o m m u n r t r e so v e r t h e l a s t t e n y e a r s . N e v e r t h e l e s si,t ' s i m p o r t a n t t o e n g a g e I n
c a m p u s d i a l o g a b o u t h o w b e s t t o a b s o r bt h e s e c u t s a n d m a x i m i z e s e r v i c e st o
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iimec
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T h a h , r r i n t r -n a c k a r a n f f i e i : l l v r o l r o q ^ r c 1 3 O m i l l t O n i n f U n d S r e C e i v e i U n d e r t h e
v r i v J
t
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o f c u t s w e r e c e r v e dr e l a t r v et o U C , C S U a n d K - l - 2 s c h o o l s ,a n d t h e t o t a l a m o u n t o '
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offset to the categorical cuts will not be provided.
Proposition 98 Outlook
i n t h e n e x l e r g h t e e rr,r o r t h s , i t t s l i < e l v
W h i l e t h e e c o n o m yi s e x p e c r e dt o r e D o u . r d
n 6 g u a r a n t e ew i l l d r o p r " 2 0 1 0 - 1 1 ,s u b J e c t l ' tcgo m m u n l t vc o l l e g e st o
t h e P r o p o s i t i o9
t v e n u es o J r c e ss u n s e t , nJ a r u a - v 2 0 1 1 :t h e
a d d j t r o n ac u t s .T w o s r g n i f r c a nr e
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a n y q u e s t i o n s ,p l e a s ed o n o t h e s i l a t et o a s k m e a t s : - o f t r a " ( , c re: ca c r - r ac ' r c o r
T h e r e s aT e n a a t t t e r i a f o r c : l e acor e.o - q .
T:916-144-864I
F: 9!6-444-2954
E:cclc@ccleague.org
A8
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7 /?9i20099: I i AI\
Proj ected Apportionment Reduction5-s,25s Budget and categorical Programs
Prooosed Reductionsfor 08-09& 09-10
Source: League Budget Update 7128109
PROGRAM
GeneralApportionment
0B-09
08-09
Current
Proposed
Apport.
Reduction@
7t28109
@P2 6t23t09
09-1
0
Projected
Apport.
878,000
31,i22,091
1730,000
-878,000
34,122,091
, 1,730,000
J1,)ZZ,UVl
+/- NET P.Y CORRECTIONS
nlq
backfilis
GeneralApportionment
680.832
EnrollFee Adm (BCGG 29i,)
Total GeneralApportionment
0 9 - 10
Proj Ongoing
R e d u c t i o n@
7t28t09
%
Cut
08/09
Estimated
CarryOver
Funds
Comments
5o/o
ilF
34,001
35,652,042
Categorical Programs
TANF - 50% State
TANF - 50% Federal
zi,zJz
23,232
23,232
23,232
4,71
F i n a n c i a lA i d ( S . F . A . A . )
E O . P .& S .
517,882
C.A.R-E
136,290
qlA
517.882
D S . P . &S ,
341,80?
Calworks
341,842
123.088
FosterCareEducation
(Credit)
Matriculation
(Non Credit)
Matricuiation
Faculty& StaffDiversity
aa F a^a
20,421
2A,421
14,998
1r' qq8
498,999
498,999
Part{ime FacultyOfirceHours
4 1, 4 9 9
41 AAq
Pad{ime Fac lns
22.935
36 036
Part-timeFacultyCompensation
Telecomm unications
EconomicDevelopment
N u r s i n gE d u c a t i o n
276,479
BasicSkills
2)1 AA\
lnstr Equipment& Libi'ary
12t RA2
221,000
2 2 1, 4 8 5
165.722
- 43.613
32%
19,430
- 599.604
32%
- 211,917
OZ-/o
4,000
- 30,772
25o/o
- 455,890
62%
tz,oo I
62%
- 9,299
624/o
62Yo
- 25.729
62o/o
1a224
620/o
11.532
- 375,16
32%
- 70.724
32%
1AO qnn
12.940
Fund
Unrestncted
62To
74,875
32To
4.000
62%
0
l:raar
Tanh
trn
719,700
7 1 97 0 0
Rtelc
fl:rccr
Torh
trr1 /nA-nQ\
800,000
800,000
93.967
93.967
7 Rr? qaa
7 oEE Oan
100o/o
6ZYo
Qtrfc
0
- 259.092 36%
- 2 8 8 , 0 0 0 36%
- a? aA7
10 0 %
3,479,466
' P r o p e r t y T a x S h o r t f a l l i n g e n e r a lf u n d
- * F e d e r a ls t a b i l i z a t i o nf u n d s m a y b e p r o v i d e d t o o f f s e t a p o r t i o n o f c a t e g o r i c a lc u t s . A m o u n t s y e t t o b e d e t e r m i n e d
TOTAL PROJECTEDREDUCTIONS
1% increase
32%
- 2,480
200,000
Total Categoricals
6.300
- 78,160
tr"1 tnA-07)
F u n d i n gO b l i g a t i o(nS B 11 3 3 )
24%
126.064
Qta+a r''aroar fo^n
/n7-AQ\
a%
90.619
122.853
126,064
Transfer& Ariiculation
Calworks% for State
ozla
0
122,842 100%
M a i n t8 R e p a i r s
Scheduled
ChildcareTaxbailout
14,404
:8Z8.OOO
.-5209.466
A9
reductionsT-28-09
xis
0 categprojecteo'
M:\BOARDVC09\8-09'2009-1
Ended6/30/09
Redirected
CM
BudgetStudySession
FacultySenateMeeting
August25,2009
Bi
Agenda
Assessingthe Risks
I
.........2
FundingDeferrals
June2009EndingBalanceOverview
...........3
2009-10BudgetUpdate
BaseBudgetDeficitProjection
..........4
CateeoricalProsramReductionsOverviewand Timeline .................
5
.
ARRA FederalStimulusFunds
.........10
Flexibility and ComplianceRequirements
........1l
2010-lI and20lI-12
parameters
BudgetPlanning
...........
FTESTarset& WorkloadReduction.........
.. 12
.......13
BudgetReductionCriteria,Commitmentsand Strategies
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Budget
Study Sessiontitle and agenda.doc
B2
14
Assessingthe Risks
Overviewof 2009-10StateBudget
2009-10CommunityCollegeReduction
8.7%
Reductions
StateApportionment
$211M
Programs
Reductions
Categorical
$333M
No COLA
No Growth
Risks Continue
payments)
Cashflow (deferredapportionment
UncertaintyRegardingARRA Funds
2009-10Mid-YearCuts
2010-11 Reduced
Fundins
. StructuralImbalanceof StateBudset
. Propertytax shortfall
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
1 Assessingthe Risks.doc
B3
Page1
Funding Deferrals
StateAdopted2009-10Budgetincludessignificantdeferralsin paymentsto
communitycolleges:
Parrmentsdeferredwithin the 2009-10fiscal vear
$200M
Paymentsdefenedfrom 2009-10to the 2010-11fiscalyear
$703M
Friday, Aug 21'tnews
Additionaldeferralto 2010-11 fiscalvear
$ 100M
Total deferralto 2010-1I fiscal vear
$803M
Note: Cabrillo lo/oof StateBudeet for CommunitvColleees
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
2 FundingDeferrals.doc
B4
Page2
General Fund Ending Balance
* Community collegesbudget cuts due to the statebudget crisis;
elimination of COLA
apportionment paymentsdeferred
reimbursementsfor stateapprovedconstructionprojects on hold
* Cabrillo Collegeimplementeda "managed"hiring processand spending"freeze"
and encouragedprograms and servicesto "carrSrover" unspentfunds
and to build reservesto help bridge for the future
BaseBudget
5%oReserve Restricted
Carry
Over
Community
One Time Education
Total General
Fund
June.2008
3,375,983 t"729.r822"462.2374.907"320
)75 q)7
12.709.666
June,2009
3,375,000 1 , 5 0 1 , 5 0 63,275,0005,855,845
325,816
14,333,167
Overview of One Time Funds
FTES Reserve
Allocated Funds*
BaseBudeetDefic:. t
1.854.606
1,555,800
1,800,000
?
645,439
2009-10 Catesorical
Reserve
Unallocated
5,855,845
Total
* Global educationprogram seedmoney (3 year allocation), new facilities start up costs,
one-time contribution to the retiree benefit fund, 50th Anniversary planning
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
3 2009 GeneralFund Balancecomparison.xls Page 3
B5
2009-10BaseBudget Deficit
Projection
2009-10Preliminary
BaseBudgetDeficitJune15,2009
includes$3.2million in budgetreductions
(SeepageDl PreliminaryBudget)
$2,075,000
2009-10FinalBaseBudgetDeficit
Projected
(to be submittedto Boardfor approvalSeptember
14,2009)
$1,800,000
Thecollegehasidentifiedsavingsin operatingbudgets,suchas:
Utilities.maintenance
services
Needto planfor 2009-10Mid-Yearcuts: I'/o:
$600,000
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
4 2009-10Basebudgetdeficit projection.doc
B6
Page 4
CategoricalProgram ReductionsOverview
2 0 0 9 -l 0
for 2009-10reductions
Tinrclincrvzrs
cJcvclopcd
only.
Categoricalprogramslvere:
. cncollragedto carryover firndsfi"on.r
2008-09to offtet reductionsin 2009-10.
. askedto subr.nit
for 2009-10thatmeetall programcornpliance
budgetproposals
requirernents
. askedto submitbudgetproposals
withoutthe expcctation
of ARRA FcdcralStimLrlus
dollarsas backf-ill.
and
. askcdto submitbudgetproposals
for 2009-10thatareself slrpporting.
if possible.
Thc attachedspreadsheet
hasgror-rped
the categoricalprogramsas follor'vs:
A.
B a s eB u d g c a
t n dO n c - T i m cF u n d s :
Restricted
Funds.rvithoutContmitments
B.
to Staff
Restricted
funds,with PotentialStaffImpact
C.
I . SLrtllcient
fundsto getthrougli2009-l0
2. Potcntialneedfor one-timefundsfor 2009-10
.
.
.
programs
At this pointin tirre,basedon reviewof thebr-rdgets
the categorical
submitted,
in A. B, and C. l can r.neet
the cl.raller.rge
for 2009-l0 with no backflll fiom the general
fund.
processcontinues
The revier,v
u'iththoseprogramsin C.2.
Workshopon Friday,Aug 21,2009andreceivedupdated
Staffattended
a StateBLrdget
irrfbrnration
on the ARRA fLrnds
andcompliance
requirenrents.
2 0 1 0 - Il
. A nrorcconrprehensive
processrvill be Lrsed
programreductiorrs
fbr ongoir-rg
categorical
e f ' f e c t i vien 2 0 l 0 -1I .
. A t i n r c l i n cw i l l b c d e v e l o p efdo r t h i sp r o c e sbsy S e p t .l l t h a n dw i l l r e q u i r et h ec o l l e g et o
groupsby December
fiom constituent
2009.
concludctlrc initial inpr"rt
WorkshectandTinrelineattached
P:trre 5
87
Categorical Reductions - State Restricted General Fund
Assumes no Federal stimulus funds available to backfill
Source: League Budget Update 7/28109and Updates from the Chancellor's office
20-Aue-09
Categorical Programs
08-09
Current
Apport.
@.P26t23t09
09-10
Projected
Apport.
09-10
Proj Ongoing Yo
Reduction@ Cut
7/28t09
08/09
Estimated
Carry Over
Funds
Impact
A. BaseBudgetand One-Time
Funds
Part-timeFacultyCompensation
r'oRaoq
498,999
Part-timeFacultyOffice Hours
41 AqA
41,499
Part-timeFacultyHealthIns.
).) o?<
??ais
- 309,379 62%
- )\'7)A
62%
0
Submitclaim on an annualbasisfor
reimbursement.Actual reimbursement
is proratedbasedstatewideclaims. Any
fundsreceiveddepostedin one-time
fund.
ta))o
62%
0
Jame as aDove.
563,433
-349,328
14,998
14,998
-o?qq
Instr Equipment& LibraryInstruction/Student
Services
t22,842
122,842
r22,842 100%
Maint & Repairs
Scheduled
r??R5?
r?? R5?
ltt
Subtotal
563,433
0
2009-10PreliminaryBudgetwasbased
n the 620/oreductionin funding. The
rreliminarydeficit includesthe
N309.379.
B. Restricted Funds, without
commitments to staff
Facultv& Staff Diversitv
Rt?
tt,532
36.036
36.036
4,000
4,000
BasicSkills
22t,485
22r.485
70,875
Subtotal
300,729
522,2L4
-339,880
Reductions not impacting staff
864,162
f elecommunications-Librarv/lT
Iransfer& Articulation
1,085,647
Reducefunds availablefor iob
fairsirecruitment
62%
)1R q54
Reducescheduledmaintenance/repair
expenditures.Maintain District I : I
matchrequirementin basebudget
I00o/o
32o/o
r9,382
2,480 62%
-689,209
32%
Reduceequipmentreplacement
purchases.MaintainDistict3:1 match
requirement
in basebudget
Determine ongoing expenditure
commitments
Reducebudget.
)\o \4'7
Significantcarryoverfundsavailable.
On going fundssufficientto meet
programcommitments.
548,883
548,883
B8
M:\Docs fi'om Tatiana\Aug 24 09 Board Budget Study Session\Page6 2009-10 categprojredsforcPCAugl909.xls
Page 6
Categorical Reductions - State Restricted General Fund
Assumes no Federal stimulus funds available to backfill
Source: League Budget Update 7128109and Updates from the Chancellor's office
20-Aug-09
Categorical Programs
08-09
Current
Apport.
@ P2 6t23t09
09-r0
Projected
Apport.
09-10
Proj Ongoing v,
Reduction@ Cut
7/28t09
08/09
Estimated
Carry Over
Funds
Impact
C. RestrictedFundswith
PotentialImpact on Stafff
C.l Sufficientfunds to get
throueh 2009-10
Calworks
341,802
341,802
t09,377
J 270
0
FastTrack to Work andTANF CO only
funds. Also receives120,000WIB,
$100,000one-timestimulusfunds,
$85,136WlB, and$70,000FoodStamp
EmploymentTraining.
TANF - 50% State
zJ,z) z
zJ,zJ z
-1 414
32%
0
Consolidation of County/Federal/State
fundine
TANF - 50% Federal
z),zJ L
zJ,z) L
0
0o/o
0
Consolidationof County/Federai/State
funding
Economic Developmenl
455 0?5
0%
This includesRTF ($96,000)and
CCCWIB($350,000).Dueto a flaw in
legislation,allocatedthe sameas
previousyearwith the exceptionof
SBDC.
- 93,000 62%
The CO expectsthereductionwill be
lessthan62%,dependson the
availabilityof FederalStimulusfunds.
Haveidentifiedfundsto get through
2009-10at a 62Yoreduction.
0
455,025
SmallBusinessDevelopment
Center
r50,000
I 50,000
FinancialAid (SFAA)
\7'7 57q
393.833
q4 5?n
ChildcareTaxbailout
t26,064
t26,064
18,r60 62%
Endingbalance,Baskinleaseand
Ccampisgrantwill providefundsto
maintainthe program.
123,088
- 5,021
PerCO, the allocationhasnot been
reduced25ohfor2009-10.SeeAus 6th
CO letter.
FosterCareEducation
NursingEducation
Subtotal
276,079
221,000
L,773,013
1,957,276
24o/o
6,300
4o/o
- 70,720 32%
-458,232
0
1)1 '7q7
Receivedthe 2009-10Official Initial
Allocation
Shancellor's
Officehasbackfill funds
lvailable.the 2009-10reductionis 16%
134,093
B9
6 2009-10categprojredsforCPCAugl909.xls
M:\Docsfiorn Tatiana\Aug24 09 Board BudgetStudySession\Page
Page 7
Categorical Reductions - State Restricted General Fund
Assumes no Federal stimulus funds available to backfill
Source: League Budget Update 7128109and Updates from the Chancellor's office
2O-Aug-09
Categorical Programs
08-09
Current
Apport.
@ P2 6/23/09
09-10
Projected
Apport.
09-10
Proj Ongoing v,
Reduction@ Cut
7128t09
08/09
Estimated
Carry Over
Funds
lmpact
C.2 Potentialone-timefunds for
2009-10
D . S . P . &S .
t,873,763
1,813,763
- 599,604
32%
1 8 7 , 6 9 8 TBD
E . O . P&. S .
51 7 , 8 8 2
517,882
165,722
32%
la4?o
TBD
C.A.R.E.
136,290
136,290
- 43,613
32%
1 ?q5
TBD
Matriculation(Credit)
735,307
735,307
- 455 RqO
62%
12,661
62%
Matriculation(Non Credit)
)o 4)l
20,421
r05,850 TBD
1) 440
3,293,663
3,293,663
-1,277,491
327,2r3
RestrictedFundswith Potential
Impact on Staff
5,056,676
5,140,939
-1,735,722
461,306
Total
s.920.838
6.226.s86
-2,424,931
1,010,189
Subtotal
TBD
810
M:\Docs from Tatiana\Aug 24 09 Board Budget Study Session\Page6 2009- I 0 categprojredsforCPCAugI 909.xls
Page 8
Timelineand Processlbr RemainingSteps
i n 2 0 0 9 - 1 0B u d g e tD e v e l o p m e n t
CategoricalProgram Reductions
Wintersession
Date
A u g .5 . 2 0 0 9
Event
CPC
A L r g I. l . 2 0 0 9
C a b i n cM
t ccting
ReviewDraft Categorical
ProgranrsBudgctsand
parameters
revisedplanr-ring
fbr teachingr.rnits,
etc.fbr
2009-10. Reviervdraft
agendafor Budgetstr-rdy
session.
A L r g .1 8 .2 0 0 9
Admin.CorlncilMeetins
StateBudsetWorkshon
Rcv cw the abovc
A u e .2 1 ,2 0 0 9
Action
Tirneline for categorical
nroqranrbudset rcductions
A L r g2. 4 , 2 0 0 9
Governing Board BLrdget
Studv Session
Aus.24 28,2009
F l c xW c c k
A d m i n .C o u n c i M
l eetins
A u g .2 5 , 2 0 0 9
A u g . 2 5 ,2 0 0 93 - 5 : 0 0p n r
A u s .2 5 .2 0 0 9n o o n
S e p tl ., 2 0 0 9 ,8 - 1 0 : 0 0
anr
FacLrltvSenateMeetins
C C E Un r e e t i n s
BoardBudgetCommittee,
Constitucnt
Leadersand
A d r r r i nC. o u n c iM
l eetirrq
S e p t2
. , 2009
ManascrsMcctinc
S e n t2.
. 2009
NO CPC
S p e c i aCl P CM e e t i n s
BoardMeetins
BoardBr-rdget
Committee,
Leadersand
Constituent
A d n r i r rC. o t r n c iM
l cctinr
Adn n C o u n c
Scnt.9. 2009
S e p t .I 4 " 2 0 0 9
S c p t .2 l . 2 0 0 9
S e n t2
. 2 .2 0 0 9
Sent.23. 2()()9
S c n t .3 0 . 2 0 0 9
M a r r a g e rM
s e e lr-lg
SpeciaC
l PC Meetinq
MedicalBenefitsforunr
Reviewrevisedcategorical
programbudgets,debrief
t l r eb u d r : est t u d vs e s s i o r r .
Sesnor-r
Horticr-rltr"rre
ReviewDraft Revised
Planningparanreters
for
2009-10,discr-rss
categorical
imnact.
Drogramreductions
RcvicwDraft Rcviscd
PlanningParzrmeters
and
catcgoricalprogranl
redr-rctions
for 2009-l0
ReviervFinal BLrdset
AnnroveFinal Budcet
Review br.rdget
recommendations
Rev ew recolnl.lrendations
Rev ew recommendations
Rev ew recommcndations
Pluc 9
811
American Recovery and ReinvestmentAct
(ARRA Funds)
.
California will receive$4 billion ARRA Funds
.
2009-10StateBudgetfor communitycollegesincludes$130million
programreductions
ARRA fundsto offsetcategorical
.
The actualamountof funding will be determinedby a formula-driven
calculation(by DOF)
.
Currentprojectionsare that communitycollegeswill receivelessthan
50% of the $130million
.
ARRA Fundshave samecategoricalprogramflexibility as statefunds
l0AARAFunds.doc
BoardBudgetStudySession\Page
M:\DocsfiomTatiana\Aug2409
Btz
Page 10
Flexibiltty
and Coqliance
Requireuents
Funding*
CaliforniaCommunityColleges- Categorical
2009-10
BudgetAct
AB4x-1
ARRAFederal StateGeneral
Funds
Funds
Flexibility
Allowed
*,F
**
*ri
,f*
*,f
**
ti t*
r*:t
1.,f
rf*
**
**
130,000,000
SubtotalCategorical
*Unresolvedissues:1) specificallocationsof ARRAand statefundsto eachcategoricalprogram;2) statusof statewideand regional
piojects;and 3) statusof 58 70 CfEfunding'
*' Flexibiiityprovisionappliedto these categoricalprogramsand allowsfundsto be movedfrom these programsinto any categorical
lessthe2009-10cut,through2O!2-t3.
program.Categorical
programsunderflexibilityruleslock-ln2O08-0gdistrictallocationlevel,
*** Reflectsa shift in SB1133 (2006Prop.98 SettlementFunds)to BudgetAct
From State Budget l,{orkshop
AugusE 2L, 2009
Pnoc 11
813
2010-11and 20ll-12 Budget Planning Parameters
(in progress)
August, 2409
2010-11Budget Planning Parameters
BaseBudset Increase
One-Time
1,800,000
0
0
0-$2.000.000
?
$2s0.000-$625.000
Eliminate Structural Defi cit. 2009-10
COLA; projectedto be zero
Growth Fund
CC Budsetreduction
Anticipated StudentEnrollment fee increase
PERS EmployerRateincreaseanticipated:
1% is estimatedat $125.000
2-5o/oEach
Step & Column lncrease
Medical/Dental Plan Rates
Catesorical Program Bud gets
New facilities comins online:
Health & Wellness
New Positions
Supplies& Equipment
500,000
I
,)
?
38.050
One-Timestartup costs(funded)
*
175 ,600
300Buildins
?
9.920
New Positions
Supplies& Equipment
One-Timestartup costs
24,90A*
Labor Asreements
OperatingCosts-Utilities, etc.
20ll-12 Budget Planning Parameters:
500,000
50,000
Steo& Column Lncreases
Retiree Benefits Reserve
Medical/Dentalolan rates
New facilities comins online:
ITEC facilitv
New Positions
Supplies& Equipment
One-Timestart up costs
100,000
,l
t3,200
56.400
* funded
122010-11
& 2011-i2BudgPlanDocsAug 09.doc
09 BoardBudgetStudySession\Page
M:\Docsfiom Tatiana\Aug24
814
Page 12
FTES Target
2009-10,2010-tt, 20tt-12
2009- (,
ected I'unded
u 2009
FTES- JJulv
FundedBaseFTES.2008-09
Workload GTES) will be reduceddue to StateBudeetreductions
Iotal BaseFTES,2009-l0
11,847
-50c
TT,347
2010-11and20ll-12
Proiected FundedBaseFTES 2009-10
Growth Funds next two years
FTES Reserve
11,341
Minimum Target
Actual 2008-09
11,841
13,472
I
50c
UntundedFTES,2008-09
2009-10 CourseReductions
Curriculum
revisions,
2009-10and2010-11
1,625
-500
-425
2009-10 Winter Session,potentialelimination
-r25
Proiected
UnfundedFTES2009-10
3/5
Other Potential Impacts on FTES
StudentEnrollmentFeeIncreasefrom $20 to $26
2010-Il @526to $34
2011-12
@$34to $44
If feeincreases
aredramatic..
CategoricalProgam Reductions
UC and CSU reducedcourseofferinss
Unemploymentrate
Target FTES
11,847
* The enrollment for fall 2009 is currently abovefall 2008, but it is beginning to level off
* Fall 2009 censusis key information to evaluatethe potential impacts on FTES for the current
year and in developingthe strategiesto reachthe target 11,847FTES over the next few years
* StrategicEnrollment ManagementCommittee will develop multi-year plan
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
13 FTES TargetAugO9.xls
815
Page 13
2010-11Budget ReductionCriteria, Commitments
and Strategies
BudgetReductionCriteria:
o CPC discussed
the 2009-10BudgetCriteriaon August20,2009
o A subcommitteewill review currentlanguageand developrecommendations
to clarifz the criteria and presentto CPC on September9, 2009.
. Criteria will be articulatedas budsetreductionevaluationtools.
BudgetReductionStrategies:
r Compensationprograms
o Wintersession
o Satellitecentersefficiency of use/cost
o FTES target
o Auxiliarylanctllary and categoricalprograms
o Efficienciesin servicedeliverv
o Revenueenhancements
. (Global Education)
o Additional strategiesto be developed
areincludedin the2009-10PreliminaryBudget
Note: 2009-10BudgetReductionStrategies
page
81.
document,
14 2010-l I budgetreductioncriteria Aug 09.doc
M:\Docs from Tatiana\Aug24 09 Board Budget Study Session\Page
816
Page 74