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: 2013-2014
Academic Salaries
Budget Year: 2014-2015
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
11,818,050
11,818,050
11,818,050
Other
1300
8,762,941
8,762,941
8,762,941
20,580,991
20,580,991
0
20,580,991
119,655
4,655,463
Total Instructional Salaries
Non-Instructional Salaries
Contract or Regular
1200
4,535,808
Other
1400
774,296
Total Non-Instructional Salaries
Total Academic Salaries
774,296
0
5,310,104
119,655
5,429,759
20,580,991
25,891,095
119,655
26,010,750
9,208,833
229,757
9,438,590
Classified Salaries
Non-Instructional Salaries
Regular Status
2100
Other
2300
Total Non-Instructional Salaries
731,423
297,184
1,028,607
0
9,940,256
526,941
10,467,197
Instructional Aides
Regular Status
2200
1,281,507
1,281,507
1,281,507
Other
2400
336,981
336,981
336,981
Total Instructional Aides
1,618,488
1,618,488
0
1,618,488
Total Classified Salaries
1,618,488
11,558,744
526,941
12,085,685
5,888,200
12,392,802
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses
5000
Equipment Replacement
6420
Total Expenditures Prior to Exclusions
436,776
28,524,455
Page 2
12,392,802
1,520,657
142,402
1,663,059
6,185,391
604,927
6,790,318
232,917
24,627
257,544
57,781,606
1,418,552
59,200,158
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: 2013-2014
Budget Year: 2014-2015
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
12,126
Academic Salaries
1000
1,389,541
Classified Salaries
2000
0
Employee Benefits
3000
0
Supplies and Materials
4000
8,671
20,797
Lottery Expenditures
1,389,541
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: 2013-2014
Budget Year: 2014-2015
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
18,702
18,702
0
232,917
24,627
257,544
Total Equipment
0
232,917
24,627
257,544
Total Capital Outlay
0
251,619
24,627
276,246
Other Outgo
7000
Total Exclusions
Total for ECS 84362, 50% Law
Percent of CEE (Instructional Salary Cost / Total CEE)
0
0
1,653,286
33,298
1,686,584
28,524,455
56,128,320
1,385,254
57,513,574
50.82%
100.00%
50% of Current Expense of Education
28,064,160
Nonexempted (Remaining) Deficiency from second
preceeding Fiscal Year
Amount Required to be Expended for Salaries of Classroom
28,524,455
56,128,320
1,385,254
57,513,574
28,524,455
57,781,606
1,418,552
59,200,158
25,346
275,216
24,627
299,843
(256,514)
(24,627)
(281,141)
57,800,308
1,418,552
59,218,860
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
28,549,801
Page 4
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2014
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
20,028,786
(6,864,802)
13,163,984
0
0
30,000
30,000
Investments (at cost)
9120
Accounts Receivable
9130
9,968,250
1,601,546
11,569,796
Due from Other Funds
9140
1,502,390
6,608,058
8,110,448
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
0
(3,690)
(3,690)
621,214
38,448
659,662
32,146,950
1,383,250
33,530,200
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
2,373,124
261,324
2,634,448
Accrued Salaries and Wages Payable
9520
135,011
5,225
140,236
Compensated Absences Payable Current
9530
812,017
Due to Other Funds
9540
8,797,365
Temporary Loans
9550
4,395,783
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
TOTAL LIABILITIES
812,017
18,385
8,815,750
4,395,783
0
3,261,896
371,444
3,633,340
19,775,196
656,378
20,431,574
Page 5
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2014
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
2,875,000
Reserve for Encumbrances Credit
9713
3,565,937
Reserve for Encumbrances Debit
9714
0
Reserve for Debt Services
9715
0
Assigned/Committed
9754
4,489,232
4,489,232
Unassigned
9790
1,441,585
1,441,585
Total Fund Balance
Fund Balance (GASB 54)
0
0
12,371,754
726,872
3,601,872
3,565,937
726,872
13,098,626
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
12,371,754
726,872
13,098,626
TOTAL LIABILITIES AND FUND EQUITY
32,146,950
1,383,250
33,530,200
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, 2014
District ID: 410
Description
Name: CABRILLO
21
22
29
Bond Interest
Revenue Bond
CA
and
Interest and
(Object)
Redemption Fund
Redemption Fund
Other Debt
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
3,236,788
11,531,227
15,990
346,500
11,531,227
362,490
3,236,788
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
15,396
0
15,396
0
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, 2014
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
347,094
3,236,788
11,531,227
347,094
3,236,788
0
0
0
TOTAL FUND EQUITY
11,531,227
347,094
3,236,788
TOTAL LIABILITIES AND FUND EQUITY
11,531,227
362,490
3,236,788
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
11,531,227
9790
Page 8
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
31
COMBINED BALANCE SHEET
For Year Ended June 30, 2014
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
67,533
55,919
0
0
123,452
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
5,279
106,854
2,339
0
0
114,472
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, 2014
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
8,980
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
8,980
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
8,980
0
0
0
TOTAL LIABILITIES AND FUND EQUITY
0
0
123,452
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, 2014
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
5,161,816
Investments (at cost)
9120
Accounts Receivable
9130
172,087
Due from Other Funds
9140
1,563,376
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
2,360,655
13,132
6,910,411
2,360,655
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
123
126,140
230,922
22,990
149,253
230,922
Page 11
0
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
40
COMBINED BALANCE SHEET
For Year Ended June 30, 2014
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
6,761,158
2,129,733
6,761,158
2,129,733
0
0
0
0
TOTAL FUND EQUITY
6,761,158
2,129,733
0
TOTAL LIABILITIES AND FUND EQUITY
6,910,411
2,360,655
0
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
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, 2014
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
60,052
96,457
13,333
843
9321
9330
9331
Library Books
9340
Equipment
9350
645,142
9351
528,337
Accumulated Depreciation Equipment
Work in Progress
Total Fixed Assets
TOTAL ASSETS
45,391
9300
Sites
Accumulated Depreciation Site Improvements
1,524,244
9360
116,805
0
0
0
1,737,506
73,385
0
46,234
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, 2014
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
24,595
39,876
0
0
0
100,000
0
0
0
139,876
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
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, 2014
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
30,743
1,386,247
67,033
1,386,247
67,033
0
30,743
0
0
0
0
211,383
6,352
TOTAL FUND EQUITY
1,597,630
73,385
0
46,234
TOTAL LIABILITIES AND FUND EQUITY
1,737,506
73,385
0
46,234
Total Reserved 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(Unrestricted) Fund Balance
9790
Other Equity
9800
Contributed Capital
9810
Retained Earnings
9850
Investment in General Fixed Assets
9890
15,491
Page 15
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
COMBINED BALANCE SHEET
For Year Ended June 30, 2014
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, 2014
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, 2014
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, 2014
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
32,942
809,416
118,898
247,483
4,752
21,731
269
1,057
0
0
0
0
0
0
0
0
255,932
90,697
571,168
280,751
32,942
0
0
831,147
20,332
9331
Equipment
Work in Progress
33,268
9330
9340
Total Fixed Assets
16,020
451,213
9321
Library Books
Accumulated Depreciation Equipment
90,428
9300
Sites
Accumulated Depreciation Site Improvements
214,828
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, 2014
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
14,454
145,116
809
54,283
256,468
16,738
22,098
809
54,283
256,468
16,738
0
0
176
31,060
167,214
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
16,430
968
0
0
0
0
0
0
0
0
31,060
809
54,283
256,468
16,738
0
0
167,214
Page 20
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2014
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
24,283
16,204
224,872
89,888
516,885
224,872
89,888
516,885
24,283
16,204
0
0
663,933
0
0
0
0
0
0
0
0
TOTAL FUND EQUITY
224,872
89,888
516,885
24,283
16,204
0
0
663,933
TOTAL LIABILITIES AND FUND EQUITY
255,932
90,697
571,168
280,751
32,942
0
0
831,147
Total Reserved Fund Balance
Fund Balance (GASB 54)
663,933
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: 2013-2014
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
219,802
219,802
Workforce Investment Act
8130
52,830
52,830
Temporary Assistance for Needy Families (TANF)
8140
24,812
24,812
Student Financial Aid
8150
48,886
25,344
74,230
Veterans Education
8160
2,898
Vocational and Technical Education Act (VATEA)
8170
663,649
663,649
Other Federal Revenues
8190
1,705,626
1,705,626
Total Federal Revnues
8100
2,692,063
2,743,847
State Revenues
General Apportionments
0
51,784
2,898
8600
8610
0
Apprenticeship Apportionment
8611
0
State General Apportionment
8612
15,857,931
15,857,931
Other General Apportionment
8613
7,050,785
7,050,785
General Categorical Programs
8620
Child Development
8621
Extended Opportunity Programs and Services(EOPS)
8622
329,275
329,275
Disabled Students Programs and Services(DSPS)
8623
1,153,200
1,153,200
Temporary Assistance for Needy Families (TANF)
8624
24,812
24,812
California Work Opportunity and Responsibility to Kids (CalWORKs)
8625
312,388
312,388
Telecommunications and Technology Infrasturcture Program (TTIP)
8626
Other General Categorical Programs
8627
1,542,879
1,542,879
0
0
Page 22
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2013-2014
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
8,164,989
8,164,989
1,942,844
1,942,844
0
8670
Homeowners' Property Tax Refief
8671
148,367
148,367
Timber Yield Tax
8672
6,827
6,827
Other State Tax Subventions
8673
5,860
5,860
State Non-Tax Revenues
8680
State Lottery Proceeds
8681
1,389,541
State Mandated Costs
8685
493,308
Other State Non-Tax Revnues
8686
0
Other State Revenues
8690
0
Total State Revenues
8600
33,117,608
383,325
1,772,866
493,308
5,688,723
38,806,331
Page 23
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2013-2014
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
18,285,313
18,285,313
Tax Allocation, Supplemental Roll
8812
175,759
175,759
Tax Allocation, Unsecured Roll
8813
389,829
389,829
Prior Years Taxes
8816
24,606
24,606
Education Revenues Augmentation Fund (ERAF)
8817
30,829
30,829
Redevelopment Agency Funds - Pass Through
8818
416,919
416,919
8819
937,427
937,427
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
53,971
768,325
822,296
0
0
Sales and Commissions
8840
255,154
255,154
Rentals and Leases
8850
434,190
434,190
Interest and Investment Income
8860
40,890
40,890
Student Fees and Charges
8870
1,068,086
1,068,086
Community Services Classes
8872
Dormitory
8873
Enrollment
8874
0
4,661,820
4,661,820
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
564,976
1,150,725
Parking Services and Public Transportation
8881
Other Student Fees and Charges
8885
97,529
8890
214,624
8800
Other Local Revenues
Total Local Revenues
Total Revenues
564,976
1,150,725
0
149,237
246,766
28,237,671
1,482,538
29,720,209
61,407,063
9,863,324
71,270,387
214,624
Page 24
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2013-2014
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
1,194,624
1,194,624
1,194,624
0
1,194,624
62,601,687
9,863,324
72,465,011
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: 2013-2014
Budget Year: 2014-2015
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
1,075,067
52,609
54,841
1,182,517
Business and Management
0500
1,060,421
41,641
6,639
1,108,701
Communications
0600
28,934
4,158
3,936
37,028
Computer and Information Science
0700
1,589,376
256,148
80,462
1,925,986
Education
0800
2,016,311
417,333
884,357
3,318,001
Engineering and Related Industrial Technology
0900
593,452
147,500
121,165
Fine and Applied Arts
1000
3,699,926
457,260
86,943
Foreign language
1100
1,153,474
43,955
6,110
Health
1200
2,088,260
717,650
93,244
Consumer Education And Home Economics
1300
936,802
346,959
293,319
Law
1400
Humanities(Letters)
1500
4,271,405
90,548
15,467
1,909
4,379,329
Library Science
1600
173,905
Mathematics
1700
3,459,024
194,906
(3,324)
1,909
3,652,515
Military Studies
1800
Physical Sciences
1900
1,766,800
72,779
47,374
1,886,953
Psychology
2000
586,472
11,288
205
597,965
Public Affairs and Services
2100
484,343
215,073
224,935
924,351
Social Sciences
2200
2,096,012
62,153
17,289
2,175,454
Commercial Services
3000
Interdisciplinary Studies
4900
Instruc Staff-Retirees' Bnfts & Retire Incents
5900
494,512
175,851
82,720
753,083
10,914
873,031
4,244,129
1,203,539
9,589
2,908,743
1,577,080
0
173,905
0
0
1,210,752
523,889
539,493
1,909
2,276,043
0
Sub-Total Instructional Activites
28,785,248
3,831,700
2,555,175
26,230
Total Expenditures for GF Activities*
28,994,242
27,192,323
11,530,215
1,762,275
*Total Expenditures for GF Activities above is the grand total of Instructional and Non-Instructional activities.
Page 26
35,198,353
4,134,135
73,613,190
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: 2013-2014
Budget Year: 2014-2015
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
4,076,400
882,706
Course and Curriculum Development
6020
40,215
4,090
Academic / Faculty Senate
6030
0
Other Instructional Administration & Governance
6090
0
Total Instructional Admin. & Governance
5,953
4,965,059
44,305
0
4,116,615
886,796
5,953
0
5,009,364
208,994
358,380
509
10,030
577,913
864,592
195,998
56,175
1,116,765
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
98,009
208,994
4,769
4,769
2,817
100,826
1,320,981
204,093
66,205
0
1,800,273
995,265
178,758
1,174,023
Admissions and Records
6200
Student Counseling and Guidance
6300
Counseling and Guidance
6310
1,985,126
99,018
2,084,144
Matriculation and Student Assessment
6320
450,332
19,627
469,959
Transfer Programs
6330
126,075
10,194
136,269
Career Guidance
6340
8,807
1,675
10,482
Other Student Counseling and Guidance
6390
120,963
Total Student Couseling and Guidance
0
2,691,303
120,963
130,514
0
Page 27
0
2,821,817
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: 2013-2014
Budget Year: 2014-2015
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
496,863
129,682
Extended Opportunity Programs and Services (EOPS)
6430
461,664
15,017
476,681
Health Services
6440
413,628
200,914
614,542
Student Personnel Administration
6450
698,682
92,151
790,833
Financial Aid Administration
6460
1,085,023
146,999
Job Placement Services
6470
12,274
15,706
Veterans Services
6480
Miscellaneous Student Services
6490
Total Other Student Services
Operation and maintenance of Plant
6,365
632,910
8,313
1,240,335
27,980
0
0
55,693
6,174
61,867
3,223,827
606,643
14,678
1,609,874
0
3,845,148
6500
Building Maintenance and Repairs
6510
1,304,369
922,327
Custodial Services
6530
1,146,121
492,478
1,638,599
Grounds Maintenance and Repairs
6550
334,958
47,546
382,504
Utilities
6570
1,695,436
1,695,436
Other Operations and Maintenance of Plant
6590
5,388
5,388
Total Operation and Maintenance of Plant
6500
Planning, Policymaking and Coordinations
6600
*
0
0
2,785,448
3,163,175
1,992,610
391,563
1,609,874
3,836,570
0
7,558,497
2,384,173
California Work Opportunity and Responsibility to Kids (CalWORKs).
Page 28
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: 2013-2014
Budget Year: 2014-2015
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
277,509
146,232
423,741
Fiscal Operations
6720
1,556,279
278,288
1,834,567
Human Resourses Management
6730
859,892
85,403
945,295
Noninstruct Staff Retirees' Benefits & Retirement *
6740
Staff Development
6750
14,536
14,536
Staff Diversity
6760
1,989
1,989
Logistical Services
6770
499,947
768,953
Management Information Systems
6780
2,002,334
879,652
2,881,986
Other General Institutional Support Services
6790
177,426
177,426
Total General Institutional Support Services
6700
Community Services & Economic Development
6800
0
5,195,961
14,708
2,352,479
14,708
1,283,608
0
7,563,148
Community Recreation
6810
Community Service Classes
6820
781,171
795,244
1,576,415
Community Use of Facilities
6830
42,240
42,339
84,579
Economic Development
6840
0
Other Community Services & Economic Development
6890
0
Total Community Services
*
0
6800
0
0
823,411
837,583
0
Noninstructional Staff Retirees' Benefits & Retirement Incentives.
Page 29
0
1,660,994
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: 2013-2014
Budget Year: 2014-2015
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
Child Development Centers
6920
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
0
5,563
209,639
0
215,202
5,563
223,436
24,627
223,436
24,627
457,702
0
463,265
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: 2013-2014
Budget Year: 2014-2015
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
0
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
4,032,432
4,032,432
Student Aid
7320
101,703
101,703
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
4,134,135
4,134,135
208,994
23,360,623
8,975,040
1,736,045
4,134,135
38,414,837
28,994,242
27,192,323
11,530,215
1,762,275
4,134,135
73,613,190
Total Expenditures for the General Fund: Instructional Activities and Non-Instructional Activities.
Page 31
CALIFORNIA COMMUNITY COLLEGES
Budget Year: 2014-2015
Gann Appropriations Limit
GANN Report
DISTRICT NAME: CABRILLO
I.
2014-2015 Appropriations Limit:
A.
2013-2014 Appropriations Limit:
B.
2014-2015 Price Factor:
C.
Population factor:
$66,237,738
0.9977
1. 2012-2013 Second Period Actual FTES
10,576.97
2. 2013-2014 Second Period Actual FTES
10,233.11
3. 2013-2014 Population change factor (C2/C1)
D.
2013-2014 Limit adjusted by inflation and population factors (A * B * C.3)
E.
Adjustments to increase limit:
0.9675
$63,937,616
1. Transfers in of financial responsibility
$0
2. Temporary voter approved increases
0
3. Total adjustments - increase
0
Sub-Total (D + E.3)
F.
$63,937,616
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
2014-2015 Appropriations Limit (D + E.3 - F.3)
$63,937,616
2014-2015 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.
2014-2015 Appropriations Subject to Limit
21,727,319
148,367
18,875,507
0
0
13,273
0
$40,764,466
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
51,784
44,869
2,692,063
2,673,076
2,743,847
2,717,945
State Revenues
8600
33,117,608
31,562,709
5,688,723
5,337,429
38,806,331
36,900,138
Local Revenues
8800
28,237,671
27,672,922
1,482,538
1,386,075
29,720,209
29,058,997
61,407,063
59,280,500
9,863,324
9,396,580
71,270,387
68,677,080
Total Revenues
EXPENDITURES:
Academic Salaries
1000
26,010,753
26,663,697
2,195,757
1,946,643
28,206,510
28,610,340
Classified Salaries
2000
12,087,549
12,779,592
2,021,941
1,925,384
14,109,490
14,704,976
Employee Benefits
3000
12,392,802
13,115,751
1,477,763
1,497,686
13,870,565
14,613,437
Supplies and Materials
4000
1,663,051
1,951,795
831,931
741,960
2,494,982
2,693,755
Other Operating Expenses and Services
5000
6,790,315
8,372,830
2,244,918
3,021,115
9,035,233
11,393,945
Capital Outlay
6000
299,843
582,328
1,462,432
166,404
1,762,275
748,732
59,244,313
63,465,993
10,234,742
9,299,192
69,479,055
72,765,185
2,162,750
(4,185,493)
(371,418)
97,388
1,791,332
(4,088,105)
244,088
1,194,624
244,088
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
1,194,624
Other Outgo
7000
3,163,523
3,155,317
970,612
823,312
4,134,135
3,978,629
193,851
(7,096,722)
(1,342,030)
(725,924)
(1,148,179)
(7,822,646)
12,177,903
12,371,754
2,068,902
726,872
14,246,805
13,098,626
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
12,177,903
12,371,754
2,068,902
5,275,032
726,872
Page 33
14,246,805
948
13,098,626
5,275,980
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
20
Debt service Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
126,800
99,558
Local Revenues
8800
13,947,346
13,705,951
49,065
14,074,146
13,805,509
49,065
Total Revenues
Other Financing Sources
Interfund Transfers In
8981
8983
Total Other Financing Sources
Debt Retirement (Long Term Debt)
12,800
0
11,974
12,800
722,484
768,232
1,742,000
1,635,000
1,742,000
1,635,000
1,264,732
1,205,000
8900
Other Incoming Transfers
Other Outgo
11,974
0
0
722,484
768,232
771,549
768,232
7000
7100
Debt Reduction
7110
6,909,276
7,546,974
Debt Interest and Other Service Charges
7120
6,458,955
6,321,697
13,368,231
13,868,671
771,549
768,232
1,264,732
1,205,000
(13,368,231)
(13,868,671)
(49,065)
0
477,268
430,000
705,915
(63,162)
0
0
489,242
442,800
10,825,313
11,531,228
347,094
347,094
2,747,546
3,236,788
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
10,825,313
11,531,228
347,094
11,468,066
347,094
Page 34
2,747,546
347,094
3,236,788
3,679,588
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
197,116
196,298
State Revenues
8600
293,329
299,408
Local Revenues
8800
156,115
175,400
646,560
671,106
Total Income
0
0
0
0
Expenditures
Academic Salaries
1000
212,163
179,910
Classified Salaries
2000
92,613
97,867
Employee Benefits
3000
112,026
112,229
Supplies and Materials
4000
16,711
15,050
Other Operating Expenses and Services
5000
190,160
186,047
Capital Outlay
6000
Total Expenditures
0
0
0
0
623,673
591,103
Excess /(Deficiency) of Revenues over Expenditures
0
0
0
0
22,887
80,003
Other Financing Sources
8900
26
Other Outgo
7000
14,481
14,500
0
8,432
65,503
0
548
8,980
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
548
0
8,980
74,483
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
644,869
1,351,131
Local Revenues
8800
1,556,537
736,000
15,294
5,100
2,201,406
2,087,131
15,294
5,100
Total Income
0
0
Expenditures
Academic Salaries
1000
Classified Salaries
2000
75,081
78,288
Employee Benefits
3000
44,219
49,866
Supplies and Materials
4000
184,507
89,500
690,066
31,931
Other Operating Expenses and Services
5000
1,462,339
3,740,998
1,044,793
133,948
Capital Outlay
6000
790,714
666,343
2,672,535
1,252,915
Total Expenditures
2,556,860
4,624,995
4,407,394
1,418,794
0
0
Excess /(Deficiency) of Revenues over Expenditures
(355,454)
(2,537,864)
(4,392,100)
(1,413,694)
0
0
684,774
550,000
0
0
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
4,250,420
329,320
(6,238,284)
(4,392,100)
(1,413,694)
6,431,838
6,761,158
6,521,833
2,129,733
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
6,431,838
6,761,158
6,521,833
522,874
2,129,733
Page 37
0
0
716,039
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
509,838
499,191
40,006
40,000
509,838
499,191
40,006
40,000
0
0
509,838
499,191
40,006
40,000
0
0
1,078
10,000
5890
Gross Profit or Loss
Expenditures
Academic Salaries
1000
Classified Salaries
2000
165,719
156,563
Employee Benefits
3000
71,819
67,377
Supplies and Materials
4000
Other Operating Expenses and Services
5000
428
10,000
Capital Outlay
6000
7,576
Total Expenditures
237,966
233,940
8,654
10,000
0
0
Net Profit or Loss
271,872
265,251
31,352
30,000
0
0
60,489
131,846
25,000
25,000
211,383
133,405
6,352
5,000
0
0
1,386,246
1,597,629
67,033
73,385
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
1,386,246
1,597,629
67,033
1,731,034
73,385
Page 38
0
0
78,385
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
Enterprise Funds
Object
FUND: 59
Code
OTHER ENTERPRISE FUND
Actual
Description
Budget
REVENUES:
Local Revenues
8800
49
50
Other Financing Sources
8900
64,922
136,362
64,971
136,412
64,971
136,412
Total Income
Cost of Sales
5890
Gross Profit or Loss
Expenditures
Academic Salaries
1000
Classified Salaries
2000
10,893
10,700
Employee Benefits
3000
5,407
5,712
Supplies and Materials
4000
33,180
50,000
Other Operating Expenses and Services
5000
Capital Outlay
6000
70,000
Total Expenditures
49,480
136,412
Net Profit or Loss
15,491
0
15,491
0
30,743
46,234
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
30,743
46,234
46,234
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
273,919
288,000
273,919
288,000
0
0
166
1,700
166
1,700
19,498
12,600
527
3,400
214,164
365,836
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
9,254
22,250
Other Operating Expenses and Services
5000
229,468
230,590
Capital Outlay
6000
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
19,364
25,110
238,722
252,840
19,364
25,110
234,189
381,836
35,197
35,160
(19,364)
(25,110)
(234,023)
(380,136)
25,541
27,000
108,989
110,000
34,174
35,160
1,788
1,890
108,034
104,783
1,023
0
4,389
0
(233,068)
(374,919)
223,849
224,872
85,499
89,888
749,953
516,885
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
223,849
224,872
85,499
224,872
89,888
Page 41
749,953
89,888
516,885
141,966
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
16,647,701
17,109,263
State Revenues
8600
954,784
938,000
Local Revenues
8800
80
80
17,602,565
Total Income
778,838
855,720
18,047,343
778,838
855,720
0
0
0
0
0
0
0
0
17,602,565
18,047,343
778,838
855,720
0
0
17,603,609
18,047,343
779,156
855,720
(1,044)
0
(318)
0
0
0
25,327
24,283
16,522
16,204
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
25,327
24,283
16,522
24,283
16,204
Page 42
0
0
16,204
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: 2013-2014
410 CABRILLO
Budget Year: 2014-2015
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
1,562,245
1,400,273
1,562,245
1,400,273
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
217,067
211,999
Other Operating Expenses and Services
5000
1,360,653
1,096,090
Capital Outlay
6000
Total Expenditures
0
0
1,577,720
1,308,089
Excess /(Deficiency) of Revenues over Expenditures
0
0
(15,475)
92,184
120,174
134,428
0
(135,649)
(42,244)
0
799,582
663,933
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
799,582
0
Page 43
663,933
621,689
CALIFORNIA COMMUNITY COLLEGES
Interfund Transfer Report
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year:
District ID: 410
2013-2014
Fund
Number In
Name: CABRILLO
Fund
Fund Name
Amount
Fund Name
Number Out
Transferred
22
REVENUE BOND INTEREST AND REDEMPTION FUND
11
UNRESTRICTED SUBFUND
339,000
29
OTHER DEBT SERVICE FUND
11
UNRESTRICTED SUBFUND
1,742,000
41
CAPITAL OUTLAY PROJECTS FUND
11
UNRESTRICTED SUBFUND
550,000
22
REVENUE BOND INTEREST AND REDEMPTION FUND
12
RESTRICTED SUBFUND
383,484
33
CHILD DEVELOPMENT FUND
12
RESTRICTED SUBFUND
26
41
CAPITAL OUTLAY PROJECTS FUND
12
RESTRICTED SUBFUND
134,774
72
STUDENT REPRESENTATION FEE TRUST FUND
12
RESTRICTED SUBFUND
25,541
73
STUDENT BODY CENTER FEE TRUST FUND
12
RESTRICTED SUBFUND
108,989
11
UNRESTRICTED SUBFUND
51
BOOKSTORE FUND
33,431
59
OTHER ENTERPRISE FUND
51
BOOKSTORE FUND
27,058
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
11
UNRESTRICTED SUBFUND
79
OTHER TRUST FUNDS
88,804
59
OTHER ENTERPRISE FUND
79
OTHER TRUST FUNDS
12,865
Page 44
108,034
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Actual Report
SUPPLEMENTAL DATA
For Actual Year: 2013-2014
Activity Classification
L10 GENERAL FUND
Budget Year: 2014-2015
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
641,904
9030
0
8681
1,389,541
641,904
Actual Fiscal Year Data
State Lottery Proceeds:
383,325
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
1,107,385
282,156
1,107,385
1,107,385
0
0
282,156
282,156
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
162,320
237,544
237,544
399,864
399,864
0
0
0
Other Operating Expenses and Services
162,320
0
0
0
0
0
0
0
70,000
70,000
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
1,389,541
0
Ending Balance
Page 45
70,000
0
1,389,541
469,864
1,859,405
0
555,365
555,365
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2013-2014
Activity Classification
L10 GENERAL FUND
Budget Year: 2014-2015
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
555,365
9030
0
8681
1,379,200
555,365
Budget Fiscal Year Data
State Lottery Proceeds:
366,350
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
921,715
921,715
921,715
0
0
Other Operating Expenses and Services
0
921,715
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
921,715
0
0
2,300,915
CALIFORNIA COMMUNITY COLLEGES
Details of Education Protection Account
Annual Financial and Budget Report
For Actual Year: 2013-2014
EPA Revenue
TOTAL
Name: CABRILLO
8,164,989
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
8,299,500
0
0
8,299,500
8,299,500
0
0
8,299,500
Page 47