CALIFORNIA COMMUNITY COLLEGES
Analysis of compliance with the 50 Percent Law (ECS 84362)
Annual Financial and Budget Report
The Current Expense of Education
SUPPLEMENTAL DATA
S11 GENERAL FUND - UNRESTRICTED SUBFUND
For Actual Year: 2014-2015
Academic Salaries
Budget Year: 2015-2016
District ID: 410
Name: CABRILLO
Activity (ECSA)
Activity (ECSB)
Activity (ECSX)
ECS 84362 A
ECS 84362 B
Excluded
Object
Instructional Salary Cost
Total CEE
Activities
Code
AC 0100-5900 & AC 6110
AC 0100 - 6799
AC 6800 - 7390
Total
Instructional Salaries
Contract or Regular
1100
11,925,986
11,925,986
11,925,986
Other
1300
8,687,509
8,687,509
8,687,509
20,613,495
20,613,495
0
20,613,495
Total Instructional Salaries
Non-Instructional Salaries
Contract or Regular
1200
4,361,489
114,195
4,475,684
Other
1400
707,708
11,472
719,180
0
5,069,197
125,667
5,194,864
20,613,495
25,682,692
125,667
25,808,359
9,403,687
285,289
9,688,976
Total Non-Instructional Salaries
Total Academic Salaries
Classified Salaries
Non-Instructional Salaries
Regular Status
2100
Other
2300
Total Non-Instructional Salaries
686,952
288,400
975,352
0
10,090,639
573,689
10,664,328
Instructional Aides
Regular Status
2200
1,151,415
1,151,415
1,151,415
Other
2400
313,533
313,533
313,533
Total Instructional Aides
1,464,948
1,464,948
0
1,464,948
Total Classified Salaries
1,464,948
11,555,587
573,689
12,129,276
6,225,651
12,680,009
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses
5000
Equipment Replacement
6420
Total Expenditures Prior to Exclusions
808,546
12,680,009
1,455,656
139,301
1,594,957
6,277,159
689,494
6,966,653
29,867
29,867
29,112,640
57,680,970
Page 2
1,528,151
59,209,121
CALIFORNIA COMMUNITY COLLEGES
Analysis of compliance with the 50 Percent Law (ECS 84362)
Annual Financial and Budget Report
The Current Expense of Education
S11 GENERAL FUND - UNRESTRICTED SUBFUND
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Exclusions
Activities to Exclude
Name: CABRILLO
Activity (ECSA)
Activity (ECSB)
Activity (ECSX)
ECS 84362 A
ECS 84362 B
Excluded
Instructional Salary Cost
Total CEE
Activities
AC 0100-5900 & AC 6110
AC 0100 - 6799
AC 6800 - 7390
Total
TOP Code
Instructional Staff–Retirees’ Benefits and Retirement Incentives
5900
0
Student Health Services Above Amount Collected
6441
0
Student Transportation
6491
0
Noninstructional Staff-Retirees’ Benefits and Retirement Incentives
6740
0
Objects to Exclude
Rents and Leases
Object Code
5060
15,271
Academic Salaries
1000
1,249,578
Classified Salaries
2000
0
Employee Benefits
3000
0
Supplies and Materials
4000
16,883
32,154
Lottery Expenditures
1,249,578
Software
4100
0
Books, Magazines, & Periodicals
4200
0
Instructional Supplies & Materials
4300
0
Noninstructional, Supplies & Materials
4400
0
Total Supplies and Materials
Other Operating Expenses and Services
0
0
5000
0
0
0
Page 3
CALIFORNIA COMMUNITY COLLEGES
Analysis of compliance with the 50 Percent Law (ECS 84362)
Annual Financial and Budget Report
The Current Expense of Education
S11 GENERAL FUND - UNRESTRICTED SUBFUND
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
Budget Year: 2015-2016
Capital Outlay
District ID: 410
Name: CABRILLO
Activity (ECSA)
Activity (ECSB)
Activity (ECSX)
ECS 84362 A
ECS 84362 B
Excluded
Object
Instructional Salary Cost
Total CEE
Activities
Code
AC 0100-5900 & AC 6110
AC 0100 - 6799
AC 6800 - 7390
Total
6000
Library Books
6300
Equipment
6400
Equipment - Additional
6410
Equipment - Replacement
6420
15,245
15,245
4,415
4,415
0
Total Equipment
0
4,415
0
4,415
Total Capital Outlay
0
19,660
0
19,660
Other Outgo
7000
Total Exclusions
Total for ECS 84362, 50% Law
Percent of CEE (Instructional Salary Cost / Total CEE)
0
0
1,284,509
16,883
1,301,392
29,112,640
56,396,461
1,511,268
57,907,729
51.62%
100.00%
50% of Current Expense of Education
28,198,230
Nonexempted (Remaining) Deficiency from second
preceeding Fiscal Year
Amount Required to be Expended for Salaries of Classroom
29,112,640
56,396,461
1,511,268
57,907,729
29,112,640
57,680,970
1,528,151
59,209,121
4,415
68,614
Instructors
Reconciliation to Unrestricted General Fund Expenditures
Total Expenditures Prior to Exclusions
Capital Expenditures
6000
Equipment Replacement (Back out)
6420
Total Unrestricted General Fund Expenditures
29,117,055
Page 4
68,614
(29,866)
0
(29,866)
57,719,718
1,528,151
59,247,869
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2015
Description
District ID: 410
Name: CABRILLO
11
12
10
CA
General Fund
General Fund
General Fund
(Object)
Unrestricted
Restricted
COMBINED
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
0
24,599,152
(3,376,880)
21,222,272
0
30,000
30,000
Investments (at cost)
9120
Accounts Receivable
9130
2,977,919
1,704,639
4,682,558
Due from Other Funds
9140
1,957,183
6,951,476
8,908,659
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
0
(2,069)
(2,069)
1,189,158
54,212
1,243,370
30,751,343
5,333,447
36,084,790
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
3,959,392
97,293
4,056,685
Accrued Salaries and Wages Payable
9520
163,204
11,985
175,189
Compensated Absences Payable Current
9530
788,675
Due to Other Funds
9540
9,655,066
Temporary Loans
9550
0
Current Portion of Long-Term Debt
9560
0
Deferred Revenues
9570
TOTAL LIABILITIES
788,675
101,824
9,756,890
2,863,894
4,546,099
7,409,993
17,430,231
4,757,201
22,187,432
Page 5
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2015
Description
District ID: 410
Name: CABRILLO
11
12
10
CA
General Fund
General Fund
General Fund
(Object)
Unrestricted
Restricted
COMBINED
FUND BALANCE (NON-GASB 54)
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
4,282,000
Reserve for Encumbrances Credit
9713
3,647,778
Reserve for Encumbrances Debit
9714
0
Reserve for Debt Services
9715
0
Assigned/Committed
9754
2,675,547
2,675,547
Unassigned
9790
2,715,787
2,715,787
Total Fund Balance
Fund Balance (GASB 54)
0
0
13,321,112
576,246
4,858,246
3,647,778
576,246
13,897,358
9750
Nonspendable Fund Balance
9751
0
Restricted Fund Balance
9752
0
Committed Fund Balance
9753
0
Assigned Fund Balance
9754
0
Total Designated Fund Balance
Uncommitted Fund Balance
0
0
0
9790
0
TOTAL FUND EQUITY
13,321,112
576,246
13,897,358
TOTAL LIABILITIES AND FUND EQUITY
30,751,343
5,333,447
36,084,790
Page 6
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
20
Debt Service Funds:
21
Bond Interest and Redemption Fund
22
Revenue Bond Interest and Redemption Fund
COMBINED BALANCE SHEET
29
Other Debt Service Fund
For Year Ended June 30, 2015
District ID: 410
Description
Name: CABRILLO
21
22
29
Bond Interest
Revenue Bond
CA
and
Interest and
(Object)
Redemption Fund
Other Debt
Redemption Fund
Service Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
TOTAL ASSETS
3,821,461
11,069,859
30,969
346,500
11,069,859
377,469
3,821,461
0
0
0
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
Accrued Salaries and Wages Payable
9520
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
TOTAL LIABILITIES
Page 7
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
20
Debt Service Funds:
21
Bond Interest and Redemption Fund
22
Revenue Bond Interest and Redemption Fund
COMBINED BALANCE SHEET
29
Other Debt Service Fund
For Year Ended June 30, 2015
District ID: 410
Description
Name: CABRILLO
21
22
29
Bond Interest
Revenue Bond
CA
and
Interest and
(Object)
Redemption Fund
Other Debt
Redemption Fund
Service Fund
FUND BALANCE (NON-GASB 54)
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Assigned/Committed
9754
Unassigned
9790
377,469
3,821,461
11,069,859
377,469
3,821,461
0
0
0
TOTAL FUND EQUITY
11,069,859
377,469
3,821,461
TOTAL LIABILITIES AND FUND EQUITY
11,069,859
377,469
3,821,461
Total Fund Balance
Fund Balance (GASB 54)
9750
Nonspendable Fund Balance
9751
Restricted Fund Balance
9752
Committed Fund Balance
9753
Assigned Fund Balance
9754
Total Designated Fund Balance
Uncommitted Fund Balance
11,069,859
9790
Page 8
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
31
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Special Revenue Funds:
Bookstore Fund
34
Farm Operation Fund
32
Cafeteria Fund
35
Revenue Bond Project Fund
33
Child Development Fund
39
Other Special Revenue Fund
District ID: 410
Name: CABRILLO
31
32
33
34
35
39
Farm Operation
Revenue Bond
Other Special
Cafeteria Fund
Child
Development
Fund
Fund
Project Fund
Revenue Fund
CA
Description
(Object)
Bookstore Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
60,979
101,959
0
0
162,938
0
0
0
0
0
0
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
Accrued Salaries and Wages Payable
9520
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
TOTAL LIABILITIES
47,042
62,308
8,923
0
0
118,273
Page 9
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
31
COMBINED BALANCE SHEET
Special Revenue Funds:
Bookstore Fund
34
Farm Operation Fund
32
Cafeteria Fund
35
Revenue Bond Project Fund
33
Child Development Fund
39
Other Special Revenue Fund
For Year Ended June 30, 2015
District ID: 410
Name: CABRILLO
31
32
33
34
35
39
Farm Operation
Revenue Bond
Other Special
Cafeteria Fund
Child
Development
Fund
Fund
Project Fund
Revenue Fund
CA
Description
(Object)
Bookstore Fund
FUND BALANCE (NON-GASB 54)
Fund Balance Reserved
9710
0
0
0
0
0
0
NonCash Assets
9711
0
0
0
0
0
0
Amounts Restricted by Law for Specific Purposes
9712
0
0
44,665
0
0
0
Reserve for Encumbrances Credit
9713
0
0
0
0
0
0
Reserve for Encumbrances Debit
9714
0
0
0
0
0
0
Reserve for Debt Services
9715
0
0
0
0
0
0
Assigned/Committed
9754
0
0
0
0
0
0
Unassigned
9790
0
0
0
0
0
0
0
0
44,665
0
0
0
Total Fund Balance
Fund Balance (GASB 54)
9750
Nonspendable Fund Balance
9751
0
0
0
0
0
0
Restricted Fund Balance
9752
0
0
0
0
0
0
Committed Fund Balance
9753
0
0
0
0
0
0
Assigned Fund Balance
9754
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL FUND EQUITY
0
0
44,665
0
0
0
TOTAL LIABILITIES AND FUND EQUITY
0
0
162,938
0
0
0
Total Designated Fund Balance
Uncommitted Fund Balance
9790
Page 10
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
40
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Description
Capital Projects Funds:
41
Capital Outlay Projects Fund
42
Revenue Bond Construction Fund
District ID: 410
Name: CABRILLO
41
42
43
CA
Capital Outlay
Revenue Bond
General Obligation
(Object)
Projects Fund
Construction Fund
Bond Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
5,845,545
1,917,443
(20)
7,762,968
0
0
0
0
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
429
Accrued Salaries and Wages Payable
9520
190
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
TOTAL LIABILITIES
514,681
25,346
540,646
Page 11
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
40
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Description
Capital Projects Funds:
41
Capital Outlay Projects Fund
42
Revenue Bond Construction Fund
District ID: 410
Name: CABRILLO
41
42
43
CA
Capital Outlay
Revenue Bond
General Obligation
(Object)
Projects Fund
Construction Fund
Bond Fund
FUND BALANCE (NON-GASB 54)
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Assigned/Committed
9754
Unassigned
9790
Total Fund Balance
7,222,322
7,222,322
0
0
0
0
0
TOTAL FUND EQUITY
7,222,322
0
0
TOTAL LIABILITIES AND FUND EQUITY
7,762,968
0
0
Fund Balance (GASB 54)
9750
Nonspendable Fund Balance
9751
Restricted Fund Balance
9752
Committed Fund Balance
9753
Assigned Fund Balance
9754
Total Designated Fund Balance
Uncommitted Fund Balance
9790
Page 12
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
COMBINED BALANCE SHEET
50
Enterprise Funds:
51
Bookstore Fund
53
Farm Operations Fund
52
Cafeteria Fund
59
Other Enterprise Fund
For Year Ended June 30, 2015
Description
District ID: 410
Name: CABRILLO
51
52
53
59
Farm
Other
CA
Bookstore
Cafeteria
Operations
Enterprise
(Object)
Fund
Fund
Fund
Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
Fixed Assets
9310
Site Improvements
9320
Buildings
Accumulated Depreciation Buildings
63,778
61,215
13,333
1,977
9321
9330
9331
Library Books
9340
Equipment
9350
645,142
9351
528,337
Accumulated Depreciation Equipment
Work in Progress
Total Fixed Assets
TOTAL ASSETS
84,633
9300
Sites
Accumulated Depreciation Site Improvements
1,547,129
9360
116,805
0
0
0
1,725,149
77,111
0
86,610
Page 13
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
COMBINED BALANCE SHEET
50
Enterprise Funds:
51
Bookstore Fund
53
Farm Operations Fund
52
Cafeteria Fund
59
Other Enterprise Fund
For Year Ended June 30, 2015
Description
District ID: 410
Name: CABRILLO
51
52
53
59
Farm
Other
CA
Bookstore
Cafeteria
Operations
Enterprise
(Object)
Fund
Fund
Fund
Fund
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
Accrued Salaries and Wages Payable
9520
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
Total Current Liabilities and Deferred Revenue
Long-Term Liabilities
25,979
41,260
3,426
0
0
3,426
100,000
0
0
0
141,260
0
0
3,426
9600
Bonds Payable
9610
Revenue Bonds Payable
9620
Certificates of Participation
9630
Lease Purchase of Capital Lease
9640
Compensated Absences Long Term
9650
Post-Employment Benefits Long Term
9660
Other Long-Term Liabilities
9670
Total Long-Term Liabilities
TOTAL LIABILITIES
15,281
968
100,000
Page 14
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
COMBINED BALANCE SHEET
50
Enterprise Funds:
51
Bookstore Fund
53
Farm Operations Fund
52
Cafeteria Fund
59
Other Enterprise Fund
For Year Ended June 30, 2015
Description
District ID: 410
Name: CABRILLO
51
52
53
59
Farm
Other
CA
Bookstore
Cafeteria
Operations
Enterprise
(Object)
Fund
Fund
Fund
Fund
FUND EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Assigned/Committed
9754
Unassigned
9790
1,597,630
73,385
1,597,630
73,385
0
46,234
0
0
0
0
(13,741)
3,726
TOTAL FUND EQUITY
1,583,889
77,111
0
83,184
TOTAL LIABILITIES AND FUND EQUITY
1,725,149
77,111
0
86,610
Total Reserved Fund Balance
Fund Balance (GASB 54)
46,234
9750
Nonspendable Fund Balance
9751
Restricted Fund Balance
9752
Committed Fund Balance
9753
Assigned Fund Balance
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
9790
Other Equity
9800
Contributed Capital
9810
Retained Earnings
9850
Investment in General Fixed Assets
9890
36,950
Page 15
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Internal Service Funds:
61
Self-Insurance Fund
69
Other Internal Service Fund
District ID: 410
Name: CABRILLO
61
69
CA
Description
(Object)
Other Internal Service
Self-Insurance Fund
Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
Student Loans Receivable
9150
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
Fixed Assets
9300
Sites
9310
Site Improvements
9320
Accumulated Depreciation Site Improvements
Buildings
Accumulated Depreciation Buildings
9321
9330
9331
Library Books
9340
Equipment
9350
Accumulated Depreciation Equipment
Work in Progress
Total Fixed Assets
TOTAL ASSETS
9351
9360
0
0
0
0
Page 16
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Internal Service Funds:
61
Self-Insurance Fund
69
Other Internal Service Fund
District ID: 410
Name: CABRILLO
61
69
CA
Description
(Object)
Other Internal Service
Self-Insurance Fund
Fund
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
Accrued Salaries and Wages Payable
9520
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
Total Current Liabilities and Deferred Revenue
Long-Term Liabilities
0
0
0
0
0
9600
Bonds Payable
9610
Revenue Bonds Payable
9620
Certificates of Participation
9630
Lease Purchase of Capital Lease
9640
Compensated Absences Long Term
9650
Post-Employment Benefits Long Term
9660
Other Long-Term Liabilities
9670
Total Long-Term Liabilities
TOTAL LIABILITIES
0
968
Page 17
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
Internal Service Funds:
61
Self-Insurance Fund
69
Other Internal Service Fund
District ID: 410
Name: CABRILLO
61
69
CA
Description
(Object)
Other Internal Service
Self-Insurance Fund
Fund
FUND EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Assigned/Committed
9754
Unassigned
9790
Total Reserved Fund Balance
0
0
0
0
TOTAL FUND EQUITY
0
0
TOTAL LIABILITIES AND FUND EQUITY
0
0
Fund Balance (GASB 54)
9750
Nonspendable Fund Balance
9751
Restricted Fund Balance
9752
Committed Fund Balance
9753
Assigned Fund Balance
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
9790
Other Equity
9800
Contributed Capital
9810
Retained Earnings
9850
Investment in General Fixed Assets
9890
Page 18
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
District ID: 410
Name: CABRILLO
71
Description
72
73
74
75
76
77
79
Associated
Student
Student Body
Student
Scholarship
CA
Students
Representation
Center Fee
Financial Aid
and Loan
Investment
Compensation
Deferred
Other
(Object)
Trust Fund
Fee Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
ASSETS
Cash, Investments, and Receivables
9100
Cash:
Awaiting Deposit and in Banks
9111
In County Treasury
9112
Cash With Fiscal Agents
9113
Revolving Cash Accounts
9114
Investments (at cost)
9120
Accounts Receivable
9130
Due from Other Funds
9140
Student Loans Receivable
9150
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
Fixed Assets
9310
Site Improvements
9320
Buildings
Accumulated Depreciation Buildings
9350
TOTAL ASSETS
125,995
699,478
123,961
398,270
17,000
12,362
50,621
74,240
7
0
0
0
0
0
0
0
0
230,283
97,183
211,753
513,177
125,995
0
0
716,485
43,203
17,368
9331
Equipment
Work in Progress
40,667
9330
9340
Total Fixed Assets
37,171
9321
Library Books
Accumulated Depreciation Equipment
84,821
9300
Sites
Accumulated Depreciation Site Improvements
169,712
9351
9360
Page 19
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
District ID: 410
Name: CABRILLO
71
Description
72
73
74
75
76
77
79
Associated
Student
Student Body
Student
Scholarship
CA
Students
Representation
Center Fee
Financial Aid
and Loan
Investment
Compensation
Deferred
Other
(Object)
Trust Fund
Fee Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
Accrued Salaries and Wages Payable
9520
Compensated Absences Payable Current
9530
Due to Other Funds
9540
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
Total Current Liabilities and Deferred Revenue
Long-Term Liabilities
14,970
236,690
10,116
865
22,001
252,145
3,775
44,790
865
22,001
488,835
3,775
0
0
(6,821)
8,590
54,906
9600
Bonds Payable
9610
Revenue Bonds Payable
9620
Certificates of Participation
9630
Lease Purchase of Capital Lease
9640
Compensated Absences Long Term
9650
Post-Employment Benefits Long Term
9660
Other Long-Term Liabilities
9670
Total Long-Term Liabilities
TOTAL LIABILITIES
441
968
0
0
0
0
0
0
0
0
8,590
865
22,001
488,835
3,775
0
0
54,906
Page 20
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2015
District ID: 410
Name: CABRILLO
71
Description
72
73
74
75
76
77
79
Associated
Student
Student Body
Student
Scholarship
CA
Students
Representation
Center Fee
Financial Aid
and Loan
Investment
Compensation
Deferred
Other
(Object)
Trust Fund
Fee Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
Trust Fund
FUND EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amounts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Assigned/Committed
9754
Unassigned
9790
24,342
122,220
221,693
96,318
189,752
221,693
96,318
189,752
24,342
122,220
0
0
661,579
0
0
0
0
0
0
0
0
TOTAL FUND EQUITY
221,693
96,318
189,752
24,342
122,220
0
0
661,579
TOTAL LIABILITIES AND FUND EQUITY
230,283
97,183
211,753
513,177
125,995
0
0
716,485
Total Reserved Fund Balance
Fund Balance (GASB 54)
661,579
9750
Nonspendable Fund Balance
9751
Restricted Fund Balance
9752
Committed Fund Balance
9753
Assigned Fund Balance
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
9790
Other Equity
9800
Contributed Capital
9810
Retained Earnings
9850
Investment in General Fixed Assets
9890
Page 21
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
District ID: 410
Description
Name: CABRILLO
Fund S11
Fund S12
Fund S10 Total
Object
Unrestricted
Restricted
General Fund
Code
Actual
Actual
Actual
Federal Revenues
8100
Forest Revenues
8110
Higher Education Act
8120
228,819
228,819
Workforce Investment Act
8130
60,464
60,464
Temporary Assistance for Needy Families (TANF)
8140
28,070
28,070
Student Financial Aid
8150
40,494
23,760
64,254
Veterans Education
8160
1,979
Vocational and Technical Education Act (VATEA)
8170
748,678
748,678
Other Federal Revenues
8190
1,533,828
1,533,828
Total Federal Revnues
8100
2,623,619
2,666,092
State Revenues
General Apportionments
0
42,473
1,979
8600
8610
0
Apprenticeship Apportionment
8611
0
State General Apportionment
8612
13,962,780
13,962,780
Other General Apportionment
8613
6,604,376
6,604,376
General Categorical Programs
8620
Child Development
8621
Extended Opportunity Programs and Services(EOPS)
8622
309,234
309,234
Disabled Students Programs and Services(DSPS)
8623
1,269,057
1,269,057
Temporary Assistance for Needy Families (TANF)
8624
28,069
28,069
California Work Opportunity and Responsibility to Kids (CalWORKs)
8625
424,550
424,550
Telecommunications and Technology Infrasturcture Program (TTIP)
8626
Other General Categorical Programs
8627
1,678,355
1,678,355
0
0
Page 22
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
District ID: 410
Description
Name: CABRILLO
Fund S11
Fund S12
Fund S10 Total
Object
Unrestricted
Restricted
General Fund
Code
Actual
Actual
Actual
EPA Proceeds
8630
Reimburseable Categorical Programs
8650
Instructional Inprovement Grant
8651
Other Reimburseable Categorical Programs
8652
State Tax Subventions
9,982,558
9,982,558
0
2,959,243
2,959,243
8670
Homeowners' Property Tax Refief
8671
150,793
150,793
Timber Yield Tax
8672
9,687
9,687
Other State Tax Subventions
8673
6,661
6,661
State Non-Tax Revenues
8680
State Lottery Proceeds
8681
1,249,578
State Mandated Costs
8685
734,196
Other State Non-Tax Revnues
8686
0
Other State Revenues
8690
0
Total State Revenues
8600
32,700,629
364,175
1,613,753
734,196
7,032,683
39,733,312
Page 23
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
District ID: 410
Description
Name: CABRILLO
Fund S11
Fund S12
Fund S10 Total
Object
Unrestricted
Restricted
General Fund
Code
Actual
Actual
Actual
Local Revenues
8800
Property Taxes
8810
Tax Allocation, Secured Roll
8811
19,671,357
19,671,357
Tax Allocation, Supplemental Roll
8812
256,847
256,847
Tax Allocation, Unsecured Roll
8813
423,711
423,711
Prior Years Taxes
8816
60,565
60,565
Education Revenues Augmentation Fund (ERAF)
8817
7,414
7,414
Redevelopment Agency Funds - Pass Through
8818
146,101
146,101
8819
1,172,958
1,172,958
Redevelopment Agency Funds - Residual
Redevelopment Agency Funds - Asset Liquidation
8819.1
Contributions, Gifts, Grants, and Endowments
8820
Contract Services
8830
Contract Instructional Services
8831
Other Contranct Services
8832
0
109,586
379,678
489,264
0
0
Sales and Commissions
8840
244,582
244,582
Rentals and Leases
8850
401,683
401,683
Interest and Investment Income
8860
68,001
68,001
Student Fees and Charges
8870
1,110,228
1,110,228
Community Services Classes
8872
Dormitory
8873
Enrollment
8874
0
4,695,483
4,695,483
8874.1
0
Field Trips and Use of Nondistrict Facilities
8875
0
Health Services
8876
Instructional Materials Fees and Sales of Materials
8877
0
Insurance
8878
0
Student Records
8879
0
Nonresident Tuition
8880
Contra Revenue Account
588,315
1,134,768
Parking Services and Public Transportation
8881
Other Student Fees and Charges
8885
122,455
8890
216,920
8800
Other Local Revenues
Total Local Revenues
Total Revenues
588,315
1,134,768
0
148,627
271,082
29,842,659
1,116,620
30,959,279
62,585,761
10,772,922
73,358,683
216,920
Page 24
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
District ID: 410
Description
Other Financing Sources
Name: CABRILLO
Fund S11
Fund S12
Fund S10 Total
Object
Unrestricted
Restricted
General Fund
Code
Actual
Actual
Actual
8900
Proceeds of General Fixed Assets
8910
0
Proceeds of Long-Term Debt
8940
0
Incoming Transfers -- (8981/8982/8983)
898#
Total Other Financing Sources
Total Revenues and Other Financing Sources
8900
241,681
11,068
252,749
241,681
11,068
252,749
62,827,442
10,783,990
73,611,432
Page 25
CALIFORNIA COMMUNITY COLLEGES
Expend by Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
Code
Instructional
Name: CABRILLO
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
Agriculture and Natual Resources
0100
Architecture and Environmental Design
0200
0
Environmental Sciences and Technologies
0300
0
Biological Sciences
0400
1,120,977
33,049
99,949
1,253,975
Business and Management
0500
1,221,338
57,425
3,498
1,282,261
Communications
0600
42,693
4,087
(351)
Computer and Information Science
0700
1,480,313
144,420
105,166
Education
0800
2,183,870
532,628
657,643
Engineering and Related Industrial Technology
0900
681,252
268,808
127,440
Fine and Applied Arts
1000
3,488,552
458,866
83,162
Foreign language
1100
1,159,269
40,083
6,192
Health
1200
2,034,990
711,132
92,760
Consumer Education And Home Economics
1300
928,954
370,926
268,743
1,568,623
Law
1400
Humanities(Letters)
1500
4,371,034
127,142
11,291
4,509,467
Library Science
1600
163,877
Mathematics
1700
3,601,989
Military Studies
1800
Physical Sciences
1900
1,824,284
78,776
56,392
1,959,452
Psychology
2000
655,636
8,336
615
664,587
Public Affairs and Services
2100
450,568
279,432
645,371
1,375,371
Social Sciences
2200
2,094,983
84,908
10,595
2,190,486
Commercial Services
3000
Interdisciplinary Studies
4900
Instruc Staff-Retirees' Bnfts & Retire Incents
5900
487,021
104,595
77,561
34,778
703,955
46,429
311,158
2,041,057
3,374,141
73,461
1,150,961
4,030,580
1,205,544
8,877
2,847,759
0
222,549
7,834
171,711
8,104
3,832,642
0
0
1,388,558
198,234
217,141
1,803,933
0
Sub-Total Instructional Activites
29,380,158
3,725,396
2,479,106
428,274
Total Expenditures for GF Activities*
29,418,441
26,966,982
12,385,358
540,929
*Total Expenditures for GF Activities above is the grand total of Instructional and Non-Instructional activities.
Page 26
36,012,934
3,500,990
72,812,700
CALIFORNIA COMMUNITY COLLEGES
Expend by Non-Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
Code
Instructional
Name: CABRILLO
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
Instructional Administration and Governance
6000
Academic Administration
6010
4,042,925
1,864,096
5,907,021
Course and Curriculum Development
6020
23,116
46,633
69,749
Academic / Faculty Senate
6030
0
Other Instructional Administration & Governance
6090
0
Total Instructional Admin. & Governance
0
4,066,041
1,910,729
38,283
391,095
31,949
918,382
184,143
0
0
5,976,770
Instructional Support Services
6100
Learning Center
6110
Library
6120
Media
6130
Museums and Gallaries
6140
Academic Information Systems and Technology
6150
0
Other Instructional Support Services
6190
0
Total Instructional Support Services
461,327
51,195
1,153,720
0
66,178
38,283
2,571
68,749
1,375,655
218,663
51,195
0
1,683,796
976,937
73,333
1,050,270
Admissions and Records
6200
Student Counseling and Guidance
6300
Counseling and Guidance
6310
1,924,898
294,108
2,219,006
Matriculation and Student Assessment
6320
433,593
24,866
458,459
Transfer Programs
6330
186,558
10,839
197,397
Career Guidance
6340
105,752
1,862
107,614
Other Student Counseling and Guidance
6390
189,978
26,862
216,840
2,840,779
358,537
Total Student Couseling and Guidance
0
0
Page 27
0
3,199,316
CALIFORNIA COMMUNITY COLLEGES
Expend by Non-Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
Code
Instructional
Name: CABRILLO
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
Other Student Services
6400
Cal Work Opportunity and Responsibility to Kids *
6410
Disabled Student Programs and Services (DSPS)
6420
508,168
135,815
643,983
Extended Opportunity Programs and Services (EOPS)
6430
325,843
22,169
348,012
Health Services
6440
417,378
149,742
567,120
Student Personnel Administration
6450
716,826
68,861
785,687
Financial Aid Administration
6460
1,080,363
57,010
1,137,373
Job Placement Services
6470
6,740
20,797
27,537
Veterans Services
6480
10,930
523
11,453
Miscellaneous Student Services
6490
48,096
7,211
55,307
3,114,344
462,128
0
49,240
Total Other Student Services
Operation and maintenance of Plant
0
0
3,576,472
6500
Building Maintenance and Repairs
6510
1,368,493
795,064
Custodial Services
6530
1,229,096
366,133
1,595,229
Grounds Maintenance and Repairs
6550
302,233
51,501
353,734
Utilities
6570
1,581,146
1,581,146
Other Operations and Maintenance of Plant
6590
Total Operation and Maintenance of Plant
6500
Planning, Policymaking and Coordinations
6600
*
0
2,212,797
0
0
2,899,822
2,793,844
49,240
1,821,216
565,053
5,227
California Work Opportunity and Responsibility to Kids (CalWORKs).
Page 28
0
5,742,906
2,391,496
CALIFORNIA COMMUNITY COLLEGES
Expend by Non-Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
General Institutional Support Services
Code
Instructional
Name: CABRILLO
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
6700
Community Relations
6710
237,991
210,488
448,479
Fiscal Operations
6720
1,550,461
220,909
1,771,370
Human Resourses Management
6730
808,472
81,660
890,132
Noninstruct Staff Retirees' Benefits & Retirement *
6740
Staff Development
6750
13,423
13,423
Staff Diversity
6760
18,534
18,534
Logistical Services
6770
486,076
659,185
Management Information Systems
6780
1,970,469
1,095,083
3,065,552
Other General Institutional Support Services
6790
37,366
79,275
116,641
Total General Institutional Support Services
6700
5,090,835
2,378,557
Community Services & Economic Development
6800
0
6,993
6,993
1,152,254
0
7,476,385
Community Recreation
6810
Community Service Classes
6820
804,370
893,150
1,697,520
Community Use of Facilities
6830
34,850
19,193
54,043
Economic Development
6840
0
Other Community Services & Economic Development
6890
0
Total Community Services
*
0
6800
0
0
839,220
912,343
0
Noninstructional Staff Retirees' Benefits & Retirement Incentives.
Page 29
0
1,751,563
CALIFORNIA COMMUNITY COLLEGES
Expend by Non-Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
Ancillary Services
Code
Instructional
Name: CABRILLO
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
6900
Bookstore
6910
0
Child Development Centers
6920
0
Farm Operations
6930
0
Food Services
6940
0
Parking
6950
0
Student and Co-Curricular Activities
6960
Student Housing
6970
0
Other Ancillary Services
6990
0
Total Ancillary Services
6900
Auxiliary Operations
7000
216,737
0
216,737
225,142
441,879
225,142
0
0
441,879
Contract Education
7010
0
Other Auxiliary Operations
7090
0
Total Auxiliary Operations
7000
0
0
0
0
Page 30
0
0
CALIFORNIA COMMUNITY COLLEGES
Expend by Non-Instructional Activity
Annual Financial and Budget Report
S10 General Fund - Combined
SUPPLEMENTAL DATA
(Total Unrestricted and Restricted)
For Actual Year: 2014-2015
Budget Year: 2015-2016
District ID: 410
Salaries and Benefits
Activity
Activity Classification
Code
Physical Property and Related Acquisitions
7100
Long-Term Debt and Other Financing
7200
Operating
Capital
Other
Non
Expenses
Outlay
Outgo
Instructional
(4000 - 5000)
(6000)
(7000)
Total
7,923
7,923
Long_Term Debt
7210
0
Tax revenue Anticipation Notes
7220
0
Other Financing
7290
0
Total Long-Term Debt and Other Financing
7200
Transfers, Student Aid and Other Outgo
7300
0
0
0
0
0
0
Transfers
7310
3,368,414
3,368,414
Student Aid
7320
132,576
132,576
Other Outgo
7390
Total Transfers, Student Aid and Other Outgo
Sub-Total Non-Instructional Activites
Total Expenditures General Fund: activities *
*
Instructional
Name: CABRILLO
7300
0
0
0
0
0
3,500,990
3,500,990
38,283
23,241,586
9,906,252
112,655
3,500,990
36,799,766
29,418,441
26,966,982
12,385,358
540,929
3,500,990
72,812,700
Total Expenditures for the General Fund: Instructional Activities and Non-Instructional Activities.
Page 31
CALIFORNIA COMMUNITY COLLEGES
Budget Year: 2015-2016
Gann Appropriations Limit
GANN Report
DISTRICT NAME: CABRILLO
I.
2015-2016 Appropriations Limit:
A.
2014-2015 Appropriations Limit:
B.
2015-2016 Price Factor:
C.
Population factor:
$63,937,616
1.0382
1. 2013-2014 Second Period Actual FTES
10,233.11
2. 2014-2015 Second Period Actual FTES
10,887.16
3. 2014-2015 Population change factor (C2/C1)
D.
2014-2015 Limit adjusted by inflation and population factors (A * B * C.3)
E.
Adjustments to increase limit:
1.0639
$70,621,717
1. Transfers in of financial responsibility
$0
2. Temporary voter approved increases
0
3. Total adjustments - increase
0
Sub-Total (D + E.3)
F.
$70,621,717
Adjustments to decrease limit:
1. Transfers out of financial responsibility
$0
2. Lapses of voter approved increases
0
3. Total adjustments - decrease
G.
II.
0
2015-2016 Appropriations Limit (D + E.3 - F.3)
$70,621,717
2015-2016 Appropriations Subject to Limit:
A.
State Aid (General Apportionment, Apprenticeship Allowance, Basic Skills, and Partnership for Excellence)
B.
State Subventions (Home Owners Property Tax Relief, Timber Yield tax, etc.)
C.
Local Property taxes
D.
Estimated excess Debt Service taxes
E.
Estimated Parcel taxes, Square Foot taxes, etc.
F.
Interest on proceeds of taxes
G.
Local appropriations from taxes for unreimbursed State, court, and federal mandates
H.
2015-2016 Appropriations Subject to Limit
19,248,348
150,793
20,412,780
0
0
23,563
0
$39,835,484
Page 32
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
10
General Fund
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
General Fund
Object
Fund: 11
Fund: 12
Fund: 10
Code
UNRESTRICTED SUBFUND
RESTRICTED SUBFUND
TOTAL
Actual
Description
Budget
Actual
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
42,473
44,869
2,623,619
2,224,066
2,666,092
2,268,935
State Revenues
8600
32,700,629
33,345,657
7,032,683
17,606,002
39,733,312
50,951,659
Local Revenues
8800
29,842,659
28,691,179
1,116,620
1,644,546
30,959,279
30,335,725
62,585,761
62,081,705
10,772,922
21,474,614
73,358,683
83,556,319
Total Revenues
EXPENDITURES:
Academic Salaries
1000
25,808,361
26,604,278
2,310,172
2,740,298
28,118,533
29,344,576
Classified Salaries
2000
12,132,489
12,592,901
2,058,409
2,244,453
14,190,898
14,837,354
Employee Benefits
3000
12,680,009
14,170,793
1,395,983
1,985,509
14,075,992
16,156,302
Supplies and Materials
4000
1,594,957
1,153,796
683,524
1,131,338
2,278,481
2,285,134
Other Operating Expenses and Services
5000
6,966,659
6,371,455
3,140,218
12,595,513
10,106,877
18,966,968
Capital Outlay
6000
68,614
240,238
472,315
412,942
540,929
653,180
59,251,089
61,133,461
10,060,621
21,110,053
69,311,710
82,243,514
3,334,672
948,244
712,301
364,561
4,046,973
1,312,805
407,568
11,068
252,749
407,568
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
241,681
Other Outgo
7000
2,626,995
6,642,026
873,995
863,601
3,500,990
7,505,627
949,358
(5,286,214)
(150,626)
(499,040)
798,732
(5,785,254)
12,371,754
13,321,112
726,872
576,246
13,098,626
13,897,358
Net Increase/(Decrease) in Fund Balance
BEGINNING FUND BALANCE:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
12,371,754
13,321,112
726,872
8,034,898
576,246
Page 33
13,098,626
77,206
13,897,358
8,112,104
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
20
Debt service Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
DEBT SERVICE FUNDS
Object Code
Fund: 21
Fund: 22
BOND INTEREST AND
REVENUE BOND INTEREST
REDEMPTION FUND
AND REDEMPTION FUND
Actual
Description
Budget
Actual
Fund: 29
OTHER DEBT SERVICE FUND
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
State Revenues
8600
107,558
98,320
Local Revenues
8800
13,900,354
14,439,623
14,007,912
14,537,943
Total Revenues
Other Financing Sources
Interfund Transfers In
8981
8983
Total Other Financing Sources
Debt Retirement (Long Term Debt)
20,600
0
0
17,164
20,600
798,607
1,360,659
1,935,000
3,050,000
1,935,000
3,050,000
1,367,491
1,235,000
8900
Other Incoming Transfers
Other Outgo
17,164
0
0
798,607
1,360,659
768,231
1,738,129
7000
7100
Debt Reduction
7110
7,869,832
7,642,826
Debt Interest and Other Service Charges
7120
6,599,449
6,485,278
14,469,281
14,128,104
768,231
1,738,129
1,367,491
1,235,000
(14,469,281)
(14,128,104)
30,376
(377,470)
567,509
1,815,000
(461,369)
409,839
30,376
(377,470)
584,673
1,835,600
11,531,228
11,069,859
347,094
377,470
3,236,788
3,821,461
Transfers Outgoing
Reserve for Contingencies
Total Other Outgo
Net Other Financing Sources / (Other Outgo)
7300 & 7400
7900
7000
8900 & 7000
Net Increase/Decrease in Fund Balance
BEGINNING FUND BALANCE:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
11,531,228
11,069,859
347,094
11,479,698
377,470
Page 34
3,236,788
0
3,821,461
5,657,061
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
Special Revenue Funds -- Part 1
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Special Revenue Funds
Object
FUND: 31
FUND 32
FUND 33
Code
BOOKSTORE FUND
CAFETERIA FUND
CHILD DEVELOPMENT FUND
Actual
Description
Budget
Actual
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
220,624
185,140
State Revenues
8600
320,721
327,192
Local Revenues
8800
136,746
139,550
678,091
651,882
Total Income
0
0
0
0
Expenditures
Academic Salaries
1000
212,735
187,926
Classified Salaries
2000
100,281
98,706
Employee Benefits
3000
112,326
127,928
Supplies and Materials
4000
29,152
24,634
Other Operating Expenses and Services
5000
172,870
190,475
Capital Outlay
6000
Total Expenditures
0
0
0
0
627,364
629,669
Excess /(Deficiency) of Revenues over Expenditures
0
0
0
0
50,727
22,213
Other Financing Sources
8900
22
Other Outgo
7000
15,064
15,065
0
35,685
7,148
0
8,980
44,665
Net Increase/(Decrease) in Fund Balance
0
0
0
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
0
0
0
0
0
Page 35
8,980
0
44,665
51,813
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
Special Revenue Funds -- Part 2
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Special Revenue Funds
Object
FUND: 34
FUND 35
FUND 39
Code
FARM OPERATION FUND
REVENUE BOND PROJECT FUND
OTHER SPECIAL REVENUE FUND
Actual
Description
Budget
Actual
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
State Revenues
8600
Local Revenues
8800
Total Income
0
0
0
0
0
0
Total Expenditures
0
0
0
0
0
0
Excess /(Deficiency) of Revenues over Expenditures
0
0
0
0
0
0
0
0
0
0
0
0
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses and Services
5000
Capital Outlay
6000
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
0
0
0
0
0
0
Page 36
0
0
0
0
0
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
40
Capital Projects Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Capital Projects Funds
Object
FUND: 41
FUND 42
FUND 43
Code
CAPITAL QUTLAY PROJECTS FUND
REVENUE BOND CONSTRUCTION FUND
GENERAL OBLIGATION BOND FUND
Actual
Description
Budget
Actual
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
State Revenues
8600
1,639,570
1,264,836
Local Revenues
8800
1,735,092
830,000
5,383
3,374,662
2,094,836
5,383
Total Income
0
0
0
Expenditures
Academic Salaries
1000
Classified Salaries
2000
87,230
80,684
Employee Benefits
3000
47,042
47,351
Supplies and Materials
4000
327,348
410,908
81,998
Other Operating Expenses and Services
5000
1,964,043
3,625,113
275,725
Capital Outlay
6000
1,037,835
1,009,992
1,777,393
3,463,498
5,174,048
2,135,116
0
0
0
(88,836)
(3,079,212)
(2,129,733)
0
0
0
550,000
550,000
0
0
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
3,730,683
461,164
(6,259,895)
(2,129,733)
0
6,761,158
7,222,322
2,129,733
0
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
6,761,158
7,222,322
2,129,733
962,427
0
Page 37
0
0
0
0
0
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
50
Enterprise Funds Group -- Part 1
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Enterprise Funds
Object
FUND: 51
FUND 52
FUND 53
Code
BOOKSTORE FUND
CAFETERIA FUND
FARM OPERATIONS
Actual
Description
Budget
Actual
Budget
Actual
Budget
REVENUES:
Local Revenues
8800
Other Financing Sources
8900
Total Income
Cost of Sales
399,436
422,574
40,007
35,010
399,436
422,574
40,007
35,010
0
0
399,436
422,574
40,007
35,010
0
0
11,281
60,000
5890
Gross Profit or Loss
Expenditures
Academic Salaries
1000
Classified Salaries
2000
161,850
128,042
Employee Benefits
3000
69,480
66,436
Supplies and Materials
4000
Other Operating Expenses and Services
5000
Capital Outlay
6000
10,000
50,000
5,517
40,000
Total Expenditures
281,330
209,995
11,281
100,000
0
0
Net Profit or Loss
118,106
212,579
28,726
(64,990)
0
0
131,846
18,366
25,000
(13,740)
194,213
3,726
(64,990)
0
0
1,597,629
1,583,889
73,385
77,111
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
1,597,629
1,583,889
73,385
1,778,102
77,111
Page 38
0
0
12,121
0
0
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
50
Enterprise Funds Group -- Part 2
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Enterprise Funds
Object
FUND: 59
Code
OTHER ENTERPRISE FUND
Actual
Description
Budget
REVENUES:
Local Revenues
8800
63
60
Other Financing Sources
8900
139,035
14,500
139,098
14,560
139,098
14,560
Total Income
Cost of Sales
5890
Gross Profit or Loss
Expenditures
Academic Salaries
1000
Classified Salaries
2000
10,700
11,340
Employee Benefits
3000
5,408
6,042
Supplies and Materials
4000
18,584
45,000
Other Operating Expenses and Services
5000
481
362
Capital Outlay
6000
66,975
35,000
102,148
97,744
36,950
(83,184)
36,950
(83,184)
46,234
83,184
Total Expenditures
Net Profit or Loss
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
46,234
83,184
0
Page 39
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
Enterprise Funds Group
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Internal Service Funds
Object
FUND: 61
FUND 69
Code
SELF-INSURANCE FUND
OTHER INTERNAL SERVICES FUND
Actual
Description
Budget
Actual
Budget
REVENUES:
Local Revenues
8800
Other Financing Sources
8900
Total Income
0
0
0
0
Total Expenditures
0
0
0
0
Net Profit or Loss
0
0
0
0
0
0
0
0
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses and Services
5000
Capital Outlay
6000
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
0
0
0
0
0
0
Page 40
0
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Fiduciary Funds Group -- Part 1
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Fiduciary Funds Group
Object
FUND: 71
FUND 72
FUND 73
Code
ASSOCIATED STUDENTS TRUST FUND
REPRESENTATION FEE TRUST
FUND
Actual
Budget
BODY CENTER FEE TRUST FUND
Actual
Description
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
State Revenues
8600
Local Revenues
8800
Total Income
271,484
287,025
271,484
287,025
0
0
2,187
2,020
2,187
2,020
15,580
19,600
467
3,600
348,748
31,950
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
27,328
14,500
Other Operating Expenses and Services
5000
215,025
238,695
Capital Outlay
6000
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
18,102
25,017
242,353
253,195
18,102
25,017
364,795
55,150
29,131
33,830
(18,102)
(25,017)
(362,608)
(53,130)
26,379
27,000
109,523
110,000
32,310
33,830
1,847
1,890
74,048
48,358
(3,179)
0
6,430
93
(327,133)
8,512
224,872
221,693
89,888
96,318
516,885
189,752
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
224,872
221,693
89,888
221,693
96,318
Page 41
516,885
96,411
189,752
198,264
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Fiduciary Funds Group -- Part 2
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Fiduciary Funds Group
Object
FUND: 74
FUND 75
FUND 76
Code
FINANCIAL AID TRUST FUND
SCHOLARSHIP & LOAN TRUST
FUND
Actual
Budget
INVESTMENT TRUST FUND
Actual
Description
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
15,679,031
16,150,367
State Revenues
8600
1,176,039
1,101,848
Local Revenues
8800
59
60
857,294
1,033,210
16,855,129
17,252,275
879,069
1,033,210
0
0
0
0
0
0
0
0
16,855,129
17,252,275
879,069
1,033,210
0
0
16,855,070
17,252,275
773,053
1,033,210
59
0
106,016
0
0
0
24,283
24,342
16,204
122,220
Total Income
21,775
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses and Services
5000
Capital Outlay
6000
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
24,283
24,342
16,204
24,342
122,220
Page 42
0
0
122,220
0
0
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Fiduciary Funds Group -- Part 3
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2014-2015
410 CABRILLO
Budget Year: 2015-2016
Fiduciary Funds Group
Object
FUND: 77
FUND 79
Code
DEFERRED COMPENSATION TRUST FUND
OTHER TRUST FUNDS
Actual
Description
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
State Revenues
8600
Local Revenues
8800
Total Income
0
0
1,511,441
1,112,310
1,511,441
1,112,310
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
207,254
176,586
Other Operating Expenses and Services
5000
1,172,995
811,825
Capital Outlay
6000
Total Expenditures
0
0
1,380,249
988,411
Excess /(Deficiency) of Revenues over Expenditures
0
0
131,192
123,899
133,546
162,701
0
(2,354)
(38,802)
0
663,933
661,579
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
0
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
0
663,933
0
Page 43
661,579
622,777
CALIFORNIA COMMUNITY COLLEGES
Interfund Transfer Report
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year:
District ID: 410
2014-2015
Fund
Name: CABRILLO
Fund
Fund Name
Number In
Amount
Fund Name
Number Out
Transferred
12
RESTRICTED SUBFUND
11
UNRESTRICTED SUBFUND
11,068
22
REVENUE BOND INTEREST AND REDEMPTION FUND
11
UNRESTRICTED SUBFUND
371,125
29
OTHER DEBT SERVICE FUND
11
UNRESTRICTED SUBFUND
1,935,000
41
CAPITAL OUTLAY PROJECTS FUND
11
UNRESTRICTED SUBFUND
550,000
22
REVENUE BOND INTEREST AND REDEMPTION FUND
12
RESTRICTED SUBFUND
427,482
33
CHILD DEVELOPMENT FUND
12
RESTRICTED SUBFUND
22
72
STUDENT REPRESENTATION FEE TRUST FUND
12
RESTRICTED SUBFUND
26,379
73
STUDENT BODY CENTER FEE TRUST FUND
12
RESTRICTED SUBFUND
109,523
11
UNRESTRICTED SUBFUND
51
BOOKSTORE FUND
34,984
59
OTHER ENTERPRISE FUND
51
BOOKSTORE FUND
96,862
59
OTHER ENTERPRISE FUND
52
CAFETERIA FUND
25,000
11
UNRESTRICTED SUBFUND
71
ASSOCIATED STUDENTS TRUST FUND
15,000
11
UNRESTRICTED SUBFUND
73
STUDENT BODY CENTER FEE TRUST FUND
74,048
11
UNRESTRICTED SUBFUND
79
OTHER TRUST FUNDS
108,627
59
OTHER ENTERPRISE FUND
79
OTHER TRUST FUNDS
17,172
Page 44
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Actual Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
Activity Classification
L10 GENERAL FUND
Budget Year: 2015-2016
District ID: 410
Activity Code
Name: CABRILLO
Unrestricted
Restricted Prop 20
Lottery Adjustments and Proceeds:
Net Beginning Balance, July 1
9010
Adjustments
9020
Adjusted Beginning Balance
555,365
9030
0
8681
1,249,578
555,365
Actual Fiscal Year Data
State Lottery Proceeds:
364,175
Instructional
Instructional & Institutional
Materials
Unrestricted
Instructional
Propostition 20
Support
Total
Support
Activities
Activities
Activities
Total
Instructional
(AC 0100-5900)
(AC 6000-6700)
(AC 6800-7390)
Unrestricted
(AC 0100-4900)
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies & Materials
4000
938,598
310,980
938,598
938,598
0
0
310,980
310,980
0
Software
4100
0
Books, Magazines, & Periodicals
4200
0
Instructional Supplies & Materials
4300
0
Noninstructional Supplies & Mtrls
4400
Total Supplies and Materials
5000
Capital Outlay
6000
Library Books
6300
Equipment
6400
302,151
0
302,151
302,151
0
225,245
225,245
0
70,000
70,000
0
0
Other Operating Expenses and Services
0
302,151
0
0
0
Equipment - Additional
6410
0
0
Equipment - Replacement
6420
0
0
Total Capital Outlay
Other Outgo
Total Expenditures
0
0
0
7000
0
70,000
0
0
1,249,578
0
Ending Balance
Page 45
70,000
0
1,249,578
597,396
1,846,974
0
322,144
322,144
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2014-2015
Activity Classification
L10 GENERAL FUND
Budget Year: 2015-2016
Activity Code
District ID: 410
Name: CABRILLO
Unrestricted
Restricted Prop 20
Lottery Adjustments and Proceeds:
Net Beginning Balance, July 1
9010
Adjustments
9020
Adjusted Beginning Balance
322,144
9030
0
8681
1,379,200
322,144
Budget Fiscal Year Data
State Lottery Proceeds:
441,775
Instructional
Instructional & Institutional
Materials
Unrestricted
Instructional
Propostition 20
Support
Total
Support
Activities
Activities
Activities
Total
Instructional
(AC 0100-5900)
(AC 6000-6700)
(AC 6800-7390)
Unrestricted
(AC 0100-4900)
Expenditures
Academic Salaries
1000
1,379,200
1,379,200
Classified Salaries
2000
0
0
Employee Benefits
3000
0
0
Supplies & Materials
4000
0
1,379,200
Software
4100
0
Books, Magazines, & Periodicals
4200
0
Instructional Supplies & Materials
4300
0
Noninstructional Supplies & Mtrls
4400
Total Supplies and Materials
5000
Capital Outlay
6000
Library Books
6300
Equipment
6400
763,919
763,919
763,919
0
0
Other Operating Expenses and Services
0
763,919
0
0
0
0
0
0
0
0
Equipment - Additional
6410
0
0
Equipment - Replacement
6420
0
0
0
0
0
0
Total Capital Outlay
Other Outgo
Total Expenditures
0
0
0
7000
0
1,379,200
0
Ending Balance
Page 46
1,379,200
763,919
0
0
2,143,119
CALIFORNIA COMMUNITY COLLEGES
Details of Education Protection Account
Annual Financial and Budget Report
For Actual Year: 2014-2015
EPA Revenue
TOTAL
Name: CABRILLO
9,982,558
Activity Classification
Instructional Activities
District ID: 410
Salaries and
Operating
Capital
Activity
Benefits
Expenses
Outlay
Code
(Obj 1000-3000)
(Obj 4000-5000)
(Obj 6000)
0100-5900
Total
10,000,000
0
0
10,000,000
10,000,000
0
0
10,000,000
Page 47
CALIFORNIA COMMUNITY COLLEGES
Pension Costs
Annual Financial and Budget Report
For Actual Year: 2014-2015
Budget Year: 2015-2016
STRS
District ID: 410
Name: CABRILLO
PERS
Increase
Fiscal Year
Amount
Rate
Amount
Rate
Total
Amount
Rate
2013-14
1,694,918
8.25%
1,886,196
11.44%
Other
3,581,114
N/A
N/A
2014-15
1,877,748
8.88%
1,726,879
11.77%
3,604,627
23,513
0.66%
2015-16
2,037,580
10.73%
1,816,356
11.85%
3,853,936
249,309
6.92%
2016-17
2,506,928
12.58%
1,950,572
13.05%
4,457,500
603,564
15.66%
2017-18
2,976,276
14.43%
2,347,627
16.60%
5,323,903
866,403
19.44%
2018-19
3,445,624
16.28%
2,526,582
18.20%
5,972,206
648,303
12.18%
2019-20
3,914,972
18.13%
2,716,721
19.90%
6,631,693
659,487
11.04%
2020-21
4,161,062
19.10%
2,772,644
20.40%
6,933,706
302,013
4.55%
Does the district have a plan to fund these expenses through 2020-21?
Yes
Explain Yes or No
Currently have set aside one-time Funding as well as implemented a budget reduction plan. However, in outer years, the District will need additional funding from the State, in
order to cover the increasing costs of STRS and PERS. The district will re-assess and modify plan as needed.
Page 48