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: 2011-2012
Academic Salaries
Budget Year: 2012-2013
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
12,179,053
12,179,053
12,179,053
Other
1300
7,872,198
7,872,198
7,872,198
20,051,251
20,051,251
0
20,051,251
Total Instructional Salaries
Non-Instructional Salaries
Contract or Regular
1200
4,661,947
114,531
4,776,478
Other
1400
846,848
550
847,398
0
5,508,795
115,081
5,623,876
20,051,251
25,560,046
115,081
25,675,127
9,805,314
144,638
9,949,952
Total Non-Instructional Salaries
Total Academic Salaries
Classified Salaries
Non-Instructional Salaries
Regular Status
2100
Other
2300
Total Non-Instructional Salaries
729,577
189,891
919,468
0
10,534,891
334,529
10,869,420
Instructional Aides
Regular Status
2200
1,525,789
1,525,789
1,525,789
Other
2400
275,651
275,651
275,651
Total Instructional Aides
1,801,440
1,801,440
0
1,801,440
Total Classified Salaries
1,801,440
12,336,331
334,529
12,670,860
6,552,813
13,851,245
734,629
65,758
800,387
634,765
5,809,671
542,301
6,351,972
386,395
95,439
481,834
58,678,317
1,153,108
59,831,425
Employee Benefits
3000
Supplies and Materials
4000
Other Operating Expenses
5000
Equipment Replacement
6420
Total Expenditures Prior to Exclusions
29,040,269
Page 2
13,851,245
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: 2011-2012
Budget Year: 2012-2013
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
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
126,000
126,000
Object Code
5060
38,805
Academic Salaries
1000
1,356,585
Classified Salaries
2000
0
Employee Benefits
3000
0
Supplies and Materials
4000
9,550
48,355
Lottery Expenditures
1,356,585
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: 2011-2012
Budget Year: 2012-2013
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
22,715
22,715
116,175
116,175
0
Total Equipment
0
116,175
0
116,175
Total Capital Outlay
0
138,890
0
138,890
4,538,610
4,538,610
Other Outgo
7000
Total Exclusions
Total for ECS 84362, 50% Law
Percent of CEE (Instructional Salary Cost / Total CEE)
0
1,660,280
4,548,160
6,208,440
29,040,269
57,018,037
(3,395,052)
53,622,985
50.93%
100.00%
50% of Current Expense of Education
28,509,018
Nonexempted (Remaining) Deficiency from second
preceeding Fiscal Year
Amount Required to be Expended for Salaries of Classroom
29,040,269
57,018,037
(3,395,052)
53,622,985
29,040,269
58,678,317
1,153,108
59,831,425
74,504
538,610
99,504
638,114
(335,804)
(99,504)
(435,308)
58,881,123
1,153,108
60,034,231
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
29,114,773
Page 4
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2012
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
15,421,275
15,421,275
(7,904,706)
(7,904,706)
0
30,000
30,000
Investments (at cost)
9120
Accounts Receivable
9130
14,917,668
2,607,697
17,525,365
Due from Other Funds
9140
889,880
7,449,707
8,339,587
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
0
(4,323)
(4,323)
387,364
89,095
476,459
31,641,864
2,241,793
33,883,657
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
2,618,369
205,373
2,823,742
Accrued Salaries and Wages Payable
9520
182,313
5,492
187,805
Compensated Absences Payable Current
9530
982,045
Due to Other Funds
9540
8,424,097
Temporary Loans
9550
4,007,525
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
TOTAL LIABILITIES
982,045
43,686
8,467,783
4,007,525
0
3,867,699
1,139,905
5,007,604
20,082,048
1,394,456
21,476,504
Page 5
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
COMBINED BALANCE SHEET
10
General Fund — Combined
(Total Unrestricted and Restricted)
For Year Ended June 30, 2012
Description
District ID: 410
Name: CABRILLO
11
12
10
CA
General Fund
General Fund
General Fund
(Object)
Unrestricted
Restricted
COMBINED
FUND EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amonts Restricted by Law for Specific Purposes
9712
2,875,000
Reserve for Encumbrances Credit
9713
2,098,483
Reserve for Encumbrances Debit
9714
0
Reserve for Debt Services
9715
0
Total Reserved Fund Balance
Designated Fund Balance
0
0
4,973,483
847,337
3,722,337
2,098,483
847,337
5,820,820
9750
Commitments by Contract or Other Legal Obligation
9751
0
Self Insurance Programs
9752
0
Payments Resulting from Court Orders
9753
0
Specific Future Purposes
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
5,618,921
5,618,921
9790
5,618,921
0
967,412
5,618,921
967,412
TOTAL FUND EQUITY
11,559,816
847,337
12,407,153
TOTAL LIABILITIES AND FUND EQUITY
31,641,864
2,241,793
33,883,657
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, 2012
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
2,401,065
9,950,543
372,350
49,065
9,950,543
421,415
2,401,065
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
60,519
0
60,519
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, 2012
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 EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
Designated Fund Balance
0
0
360,896
2,401,065
360,896
2,401,065
9750
Commitments by Contract or Other Legal Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
0
0
9790
9,950,543
TOTAL FUND EQUITY
9,950,543
360,896
2,401,065
TOTAL LIABILITIES AND FUND EQUITY
9,950,543
421,415
2,401,065
Page 8
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
30
31
COMBINED BALANCE SHEET
For Year Ended June 30, 2012
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
7,695
68,314
0
0
76,009
0
0
0
0
0
0
LIABILITIES
Current Liabilities and Deferred Revenue
9500
Accounts Payable
9510
700
Accrued Salaries and Wages Payable
9520
5,067
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
64,902
4,894
0
0
75,563
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, 2012
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 EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
Designated Fund Balance
0
0
0
0
0
0
446
0
0
0
9750
Commitments by Contract or Other Legal Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
9754
Total Designated Fund Balance
446
0
0
TOTAL FUND EQUITY
0
0
446
0
0
0
TOTAL LIABILITIES AND FUND EQUITY
0
0
76,009
0
0
0
Uncommitted(Unrestricted) 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, 2012
Description
Capital Projects Funds:
41
Capital Outlay Projects Fund
42
Revenue Bond Construction Fund
District ID: 410
Name: CABRILLO
41
42
CA
Capital Outlay
Revenue Bond
(Object)
Projects Fund
Construction 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
3,533,088
Investments (at cost)
9120
Accounts Receivable
9130
1,646,129
Due from Other Funds
9140
723,120
Inventories, Stores, and Prepaid Items
9200
Inventories and Stores
9210
Prepaid Items
9220
TOTAL ASSETS
11,538,098
64,643
12,382
5,914,719
11,602,741
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
55,000
40,248
61,839
14,120
54,368
116,839
Page 11
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
40
COMBINED BALANCE SHEET
For Year Ended June 30, 2012
Description
Capital Projects Funds:
41
Capital Outlay Projects Fund
42
Revenue Bond Construction Fund
District ID: 410
Name: CABRILLO
41
42
CA
Capital Outlay
Revenue Bond
(Object)
Projects Fund
Construction Fund
FUND EQUITY
Fund Balance Reserved
9710
NonCash Assets
9711
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
0
0
5,860,351
11,485,902
5,860,351
11,485,902
TOTAL FUND EQUITY
5,860,351
11,485,902
TOTAL LIABILITIES AND FUND EQUITY
5,914,719
11,602,741
Designated Fund Balance
9750
Commitments by Contract or Other Legal Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) 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, 2012
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
11,027
3,396
9321
9330
9331
9340
Equipment
9350
645,142
9351
495,788
Work in Progress
Total Fixed Assets
TOTAL ASSETS
2,222
591,681
Library Books
Accumulated Depreciation Equipment
52,199
9300
Sites
Accumulated Depreciation Site Improvements
688,618
9360
149,354
0
0
0
1,444,076
54,421
0
0
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, 2012
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
41,506
Accrued Salaries and Wages Payable
9520
1,121
Compensated Absences Payable Current
9530
13,964
Due to Other Funds
9540
41,967
Temporary Loans
9550
Current Portion of Long-Term Debt
9560
Deferred Revenues
9570
Total Current Liabilities and Deferred Revenue
Long-Term Liabilities
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
98,558
0
0
0
0
0
0
0
98,558
0
0
0
9600
968
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, 2012
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
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
Designated Fund Balance
0
0
0
0
0
0
0
0
1,397,322
54,421
9750
Commitments by Contract or Other Legal Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
9754
Total Designated Fund Balance
Uncommitted(Unrestricted) Fund Balance
9790
Other Equity
9800
Contributed Capital
9810
Retained Earnings
9850
(201,158)
Investment in General Fixed Assets
9890
149,354
TOTAL FUND EQUITY
1,345,518
54,421
0
0
TOTAL LIABILITIES AND FUND EQUITY
1,444,076
54,421
0
0
Page 15
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
COMBINED BALANCE SHEET
For Year Ended June 30, 2012
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, 2012
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, 2012
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
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
0
0
0
0
TOTAL FUND EQUITY
0
0
TOTAL LIABILITIES AND FUND EQUITY
0
0
Designated Fund Balance
9750
Commitments by Contract or Other Legal Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
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, 2012
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
8,824
804,706
243,841
1,484
9,720
118,425
424
2,440
17,108
9331
Equipment
Work in Progress
2,572
34,150
9330
9340
Total Fixed Assets
16,020
715,486
9321
Library Books
Accumulated Depreciation Equipment
85,364
9300
Sites
Accumulated Depreciation Site Improvements
188,777
9351
9360
0
0
0
0
0
0
0
0
224,477
85,788
833,911
277,991
10,308
0
0
816,866
Page 19
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2012
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
20,548
17
20,378
1,940
51,212
250,776
4,159
69,032
1,940
51,212
250,793
4,159
0
0
2,219
23,895
89,410
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
1,128
968
0
0
0
0
0
0
0
0
23,895
1,940
51,212
250,793
4,159
0
0
89,410
Page 20
CALIFORNIA COMMUNITY COLLEGES
Fiduciary Funds Group
Annual Financial and Budget Report
70
Trust Funds
COMBINED BALANCE SHEET
For Year Ended June 30, 2012
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
Amonts Restricted by Law for Specific Purposes
9712
Reserve for Encumbrances Credit
9713
Reserve for Encumbrances Debit
9714
Reserve for Debt Services
9715
Total Reserved Fund Balance
0
Designated Fund Balance
9750
Commitments by Contract or Other Legal
Obligation
9751
Self Insurance Programs
9752
Payments Resulting from Court Orders
9753
Specific Future Purposes
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
0
0
0
0
0
0
0
0
0
0
0
0
0
200,582
83,849
782,699
0
0
727,456
27,198
6,149
TOTAL FUND EQUITY
200,582
83,849
782,699
27,198
6,149
0
0
727,456
TOTAL LIABILITIES AND FUND EQUITY
224,477
85,789
833,911
277,991
10,308
0
0
816,866
Page 21
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
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
171,639
171,639
Workforce Investment Act
8130
74,999
74,999
Temporary Assistance for Needy Families (TANF)
8140
24,886
24,886
Student Financial Aid
8150
55,621
22,044
77,665
Veterans Education
8160
1,512
Vocational and Technical Education Act (VATEA)
8170
681,079
681,079
Other Federal Revenues
8190
1,749,085
1,749,085
Total Federal Revnues
8100
2,723,732
2,780,865
State Revenues
General Apportionments
0
57,133
1,512
8600
8610
0
Apprenticeship Apportionment
8611
0
State General Apportionment
8612
25,011,325
25,011,325
Other General Apportionment
8613
4,938,280
4,938,280
General Categorical Programs
8620
Child Development
8621
Extended Opportunity Programs and Services(EOPS)
8622
264,449
264,449
Disabled Students Programs and Services(DSPS)
8623
979,351
979,351
Temporary Assistance for Needy Families (TANF)
8624
24,885
24,885
California Work Opportunity and Responsibility to Kids (CalWORKs)
8625
254,128
254,128
Telecommunications and Technology Infrasturcture Program (TTIP)
8626
Other General Categorical Programs
8627
857,198
857,198
0
0
Page 22
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
District ID: 410
Description
Reimburseable Categorical Programs
Name: CABRILLO
Fund S11
Fund S12
Fund S10 Total
Object
Unrestricted
Restricted
General Fund
Code
Actual
Actual
Actual
8650
Instructional Inprovement Grant
8651
Other Reimburseable Categorical Programs
8652
State Tax Subventions
0
1,896,837
1,896,837
8670
Homeowners' Property Tax Refief
8671
153,286
153,286
Timber Yield Tax
8672
6,011
6,011
Other State Tax Subventions
8673
0
State Non-Tax Revenues
8680
State Lottery Proceeds
8681
State Mandated Costs
8685
0
Other State Non-Tax Revnues
8686
0
Other State Revenues
8690
Total State Revenues
8600
1,376,586
302,367
1,678,953
0
31,485,488
4,579,215
36,064,703
Page 23
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
District ID: 410
Name: CABRILLO
Page 24
Description
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
17,682,565
17,682,565
Tax Allocation, Supplemental Roll
8812
143,343
143,343
Tax Allocation, Unsecured Roll
8813
433,194
433,194
Prior Years Taxes
8816
12,352
12,352
Education Revenues Augmentation Fund (ERAF)
8817
(43,986)
(43,986)
Redevelopment Agency Funds - Pass Through
8818
305,418
305,418
Redevelopment Agency Funds - Residual
8819
Contributions, Gifts, Grants, and Endowments
8820
Contract Services
8830
0
209,421
1,182,691
1,392,112
Contract Instructional Services
8831
0
Other Contranct Services
8832
0
Sales and Commissions
8840
237,382
237,382
Rentals and Leases
8850
316,732
316,732
Interest and Investment Income
8860
60,884
60,884
Student Fees and Charges
8870
1,013,996
1,013,996
Community Services Classes
8872
Dormitory
8873
Enrollment
8874
Field Trips and Use of Nondistrict Facilities
8875
Health Services
8876
Instructional Materials Fees and Sales of Materials
8877
0
Insurance
8878
0
Student Records
8879
Nonresident Tuition
8880
0
3,997,233
3,997,233
0
490,924
490,924
0
817,135
817,135
Parking Services and Public Transportation
8881
Other Student Fees and Charges
8885
113,163
8890
120,353
8800
25,419,185
1,844,431
27,263,616
56,961,806
9,147,378
66,109,184
Other Local Revenues
Total Local Revenues
Total Revenues
0
170,816
283,979
120,353
Page 25
CALIFORNIA COMMUNITY COLLEGES
Details of General Fund Revenue
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
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
3,228,250
1,000
3,229,250
3,228,250
1,000
3,229,250
60,190,056
9,148,378
69,338,434
Page 26
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: 2011-2012
Budget Year: 2012-2013
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
1,061,589
40,564
55,399
Business and Management
0500
1,037,948
46,739
6,228
Communications
0600
47,004
4,057
2,800
Computer and Information Science
0700
1,532,897
92,141
8,993
45,139
1,679,170
Education
0800
1,922,397
597,478
342,184
10,635
2,872,694
Engineering and Related Industrial Technology
0900
585,480
164,576
65,095
8,460
823,611
Fine and Applied Arts
1000
3,990,946
559,910
104,522
2,504
4,657,882
Foreign language
1100
1,183,549
49,463
Health
1200
2,150,300
735,355
94,004
5,925
Consumer Education And Home Economics
1300
1,104,714
372,092
295,881
1,772,687
Law
1400
Humanities(Letters)
1500
4,434,019
136,865
8,659
4,579,543
Library Science
1600
164,986
Mathematics
1700
3,354,328
209,707
(9,587)
Military Studies
1800
Physical Sciences
1900
1,760,356
65,679
66,167
Psychology
2000
512,002
7,977
11
519,990
Public Affairs and Services
2100
715,302
337,493
461,002
1,513,797
Social Sciences
2200
1,957,188
63,758
(50)
2,020,896
Commercial Services
3000
Interdisciplinary Studies
4900
Instruc Staff-Retirees' Bnfts & Retire Incents
5900
526,090
45,663
66,484
4,033
642,270
1,739
1,159,291
1,090,915
53,861
1,233,012
2,985,584
0
164,986
26,523
3,580,971
0
15,972
1,908,174
0
1,534,748
421,417
483,749
1,376
2,441,290
0
Sub-Total Instructional Activites
29,575,843
3,950,934
2,051,541
122,306
Total Expenditures for GF Activities*
29,943,539
28,026,845
9,944,959
1,021,633
*Total Expenditures for GF Activities above is the grand total of Instructional and Non-Instructional activities.
Page 27
35,700,624
5,439,116
74,376,092
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: 2011-2012
Budget Year: 2012-2013
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
4,391,941
Course and Curriculum Development
6020
25,829
Academic / Faculty Senate
6030
0
Other Instructional Administration & Governance
6090
0
Total Instructional Admin. & Governance
1,029,940
45,282
5,467,163
25,829
0
4,417,770
1,029,940
367,696
354,727
2,103
841,774
134,629
45,282
0
5,492,992
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
92,100
367,696
724,526
88,348
1,064,751
2,825
2,825
1,697
93,797
1,288,601
141,254
88,348
0
1,885,899
1,354,844
56,640
6,130
1,417,614
165
2,062,270
Admissions and Records
6200
Student Counseling and Guidance
6300
Counseling and Guidance
6310
2,039,584
22,521
Matriculation and Student Assessment
6320
504,676
16,915
521,591
Transfer Programs
6330
5,949
(315)
5,634
Career Guidance
6340
126,830
2,639
129,469
Other Student Counseling and Guidance
6390
119,490
Total Student Couseling and Guidance
0
2,796,529
119,490
41,760
165
Page 28
0
2,838,454
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: 2011-2012
Budget Year: 2012-2013
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
475,152
83,466
558,618
Extended Opportunity Programs and Services (EOPS)
6430
349,235
55,947
405,182
Health Services
6440
400,391
150,515
550,906
Student Personnel Administration
6450
658,795
68,213
Financial Aid Administration
6460
1,088,905
37,451
Job Placement Services
6470
(193)
Veterans Services
6480
Miscellaneous Student Services
6490
Total Other Student Services
Operation and maintenance of Plant
0
472
727,480
1,126,356
(193)
518
518
12,751
2,793
15,544
2,985,036
398,903
472
0
3,384,411
6500
Building Maintenance and Repairs
6510
1,324,738
987,371
331,043
2,643,152
Custodial Services
6530
1,538,575
200,301
7,799
1,746,675
Grounds Maintenance and Repairs
6550
318,399
40,267
10,175
368,841
Utilities
6570
Other Operations and Maintenance of Plant
6590
Total Operation and Maintenance of Plant
6500
Planning, Policymaking and Coordinations
6600
*
0
0
1,591,320
1,591,320
411
1,104
1,515
3,182,123
2,820,363
349,017
1,731,470
547,400
74,254
California Work Opportunity and Responsibility to Kids (CalWORKs).
Page 29
0
6,351,503
2,353,124
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: 2011-2012
Budget Year: 2012-2013
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
299,310
69,963
5,309
374,582
Fiscal Operations
6720
1,581,998
190,941
1,289
1,774,228
Human Resourses Management
6730
949,961
60,019
152
1,010,132
Noninstruct Staff Retirees' Benefits & Retirement *
6740
Staff Development
6750
500
500
Staff Diversity
6760
6,585
6,585
Logistical Services
6770
495,219
931,537
3,945
1,430,701
Management Information Systems
6780
6,787
618,197
124,676
749,660
Other General Institutional Support Services
6790
2,395,282
2,204
Total General Institutional Support Services
6700
5,728,557
1,879,946
Community Services & Economic Development
6800
0
2,397,486
135,371
0
7,743,874
Community Recreation
6810
Community Service Classes
6820
242,832
751,165
Community Use of Facilities
6830
67,040
2,318
Economic Development
6840
0
Other Community Services & Economic Development
6880
0
Total Community Services
*
0
6800
0
0
309,872
3,882
997,879
69,358
753,483
3,882
Noninstructional Staff Retirees' Benefits & Retirement Incentives.
Page 30
0
1,067,237
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: 2011-2012
Budget Year: 2012-2013
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
75,059
Child Development Centers
6920
4,683
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
201,367
0
281,109
75,059
347
5,030
215,496
1,020
215,843
1,020
417,883
0
497,972
Contract Education
7010
0
Other Auxiliary Operations
7090
0
Total Auxiliary Operations
7000
0
0
0
0
Page 31
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: 2011-2012
Budget Year: 2012-2013
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)
7,886
Total
195,386
203,272
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
5,277,093
5,277,093
Student Aid
7320
162,023
162,023
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
5,439,116
5,439,116
367,696
24,075,911
7,893,418
899,327
5,439,116
38,675,468
29,943,539
28,026,845
9,944,959
1,021,633
5,439,116
74,376,092
Total Expenditures for the General Fund: Instructional Activities and Non-Instructional Activities.
Page 32
CALIFORNIA COMMUNITY COLLEGES
Budget Year: 2012-2013
Gann Appropriations Limit
GANN Report
DISTRICT NAME: CABRILLO
I.
2012-2013 Appropriations Limit:
A.
2011-2012 Appropriations Limit:
B.
2012-2013 Price Factor:
C.
Population factor:
$68,253,012
1.0377
1. 2010-2011 Second Period Actual FTES
11,914.83
2. 2011-2012 Second Period Actual FTES
12,483.43
3. 2011-2012 Population change factor (C2/C1)
D.
2011-2012 Limit adjusted by inflation and population factors (A * B * C.3)
E.
Adjustments to increase limit:
1.0477
$74,204,558
1. Transfers in of financial responsibility
$0
2. Temporary voter approved increases
0
3. Total adjustments - increase
0
Sub-Total (D + E.3)
F.
$74,204,558
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
2012-2013 Appropriations Limit (D + E.3 - F.3)
$74,204,558
2012-2013 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.
2012-2013 Appropriations Subject to Limit
29,890,377
159,298
18,576,873
0
0
20,701
0
$48,647,249
Page 33
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
10
General Fund
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
57,133
44,869
2,723,732
4,834,298
2,780,865
4,879,167
State Revenues
8600
31,485,488
32,496,134
4,579,215
4,336,253
36,064,703
36,832,387
Local Revenues
8800
25,419,185
24,158,843
1,844,431
1,774,399
27,263,616
25,933,242
56,961,806
56,699,846
9,147,378
10,944,950
66,109,184
67,644,796
Total Revenues
EXPENDITURES:
Academic Salaries
1000
25,660,539
25,224,741
2,297,724
1,911,393
27,958,263
27,136,134
Classified Salaries
2000
12,722,713
12,611,375
2,010,320
1,773,014
14,733,033
14,384,389
Employee Benefits
3000
13,851,245
13,600,526
1,427,843
1,439,923
15,279,088
15,040,449
Supplies and Materials
4000
800,312
1,880,901
430,396
741,364
1,230,708
2,622,265
Other Operating Expenses and Services
5000
6,354,176
7,888,931
2,360,075
2,955,218
8,714,251
10,844,149
Capital Outlay
6000
638,114
1,064,737
383,519
2,058,875
1,021,633
3,123,612
Total Expenditures
60,027,099
62,271,211
8,909,877
10,879,787
68,936,976
73,150,998
Excess /(Deficiency) of Revenues over Expenditures
(3,065,293)
(5,571,365)
237,501
65,163
(2,827,792)
(5,506,202)
3,228,250
3,558,029
1,000
74,193
3,229,250
3,632,222
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
4,911,262
3,946,936
527,854
986,693
5,439,116
4,933,629
(4,748,305)
(5,960,272)
(289,353)
(847,337)
(5,037,658)
(6,807,609)
16,308,121
11,559,816
1,136,690
847,337
17,444,811
12,407,153
BEGINNING FUND BALANCE:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
0
16,308,121
11,559,816
1,136,690
5,599,544
847,337
Page 34
17,444,811
0
12,407,153
5,599,544
CALIFORNIA COMMUNITY COLLEGES
Governmental Funds Group
Annual Financial and Budget Report
20
Debt service Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
111,638
112,227
Local Revenues
8800
13,011,241
13,407,596
49,065
49,065
7,945
10,500
13,122,879
13,519,823
49,065
49,065
7,945
10,500
343,435
808,274
1,544,000
1,514,000
1,544,000
1,514,000
1,133,273
1,078,000
Total Revenues
Other Financing Sources
8900
Interfund Transfers In
8981
Other Incoming Transfers
8983
Total Other Financing Sources
Other Outgo
Debt Retirement (Long Term Debt)
0
0
343,435
808,274
392,500
857,339
7000
7100
Debt Reduction
7110
5,684,891
7,046,414
Debt Interest and Other Service Charges
7120
6,973,478
5,981,822
12,658,369
13,028,236
392,500
857,339
1,133,273
1,078,000
(12,658,369)
(13,028,236)
(49,065)
(49,065)
410,727
436,000
464,510
491,587
0
0
418,672
446,500
9,486,033
9,950,543
360,896
360,896
1,982,393
2,401,065
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
9,486,033
9,950,543
360,896
10,442,130
360,896
Page 35
1,982,393
360,896
2,401,065
2,847,565
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
197,024
260,478
State Revenues
8600
412,940
346,631
Local Revenues
8800
155,220
168,800
765,184
775,909
Total Income
0
0
0
0
Expenditures
Academic Salaries
1000
279,906
284,011
Classified Salaries
2000
133,490
130,398
Employee Benefits
3000
129,453
134,850
Supplies and Materials
4000
18,252
17,450
Other Operating Expenses and Services
5000
184,898
189,108
Capital Outlay
6000
Total Expenditures
0
0
0
0
745,999
755,817
Excess /(Deficiency) of Revenues over Expenditures
0
0
0
0
19,185
20,092
Other Financing Sources
8900
16
Other Outgo
7000
18,755
19,347
0
446
745
0
0
446
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 36
0
0
446
1,191
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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 37
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
Capital Projects Funds
Object
FUND: 41
FUND 42
Code
CAPITAL QUTLAY PROJECTS FUND
REVENUE BOND CONSTRUCTION FUND
Actual
Description
Budget
Actual
Budget
REVENUES:
Federal Revenues
8100
1,728,610
State Revenues
8600
611,173
499,847
Local Revenues
8800
1,615,388
710,000
132,374
25,300
3,955,171
1,209,847
132,374
25,300
Total Income
Expenditures
Academic Salaries
1000
Classified Salaries
2000
76,065
103,301
167
Employee Benefits
3000
21,064
44,002
18
Supplies and Materials
4000
7,134
10,969
45,937
Other Operating Expenses and Services
5000
935,772
2,619,131
106,532
259,548
Capital Outlay
6000
2,975,683
933,077
2,773,760
6,028,308
4,015,718
3,710,480
2,926,414
6,287,856
(60,547)
(2,500,633)
(2,794,040)
(6,262,556)
1,144,206
638,820
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
Other Financing Sources
8900
Other Outgo
7000
Net Increase/(Decrease) in Fund Balance
1,750,345
1,083,659
(3,612,158)
(2,794,040)
(6,262,556)
4,776,692
5,860,351
14,279,942
11,485,902
Begining Fund Balance:
Net Beginning Balance, July 1
9010
Prior Years Adustments
9020
Adjusted Beginning Balance
9030
Ending Fund Balance, June 30
4,776,692
5,860,351
14,279,942
2,248,193
Page 38
11,485,902
5,223,346
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
107,564
96,700
Other Financing Sources
8900
2,741,874
2,574,000
2,849,438
2,670,700
1,882,380
1,731,179
967,058
939,521
Total Income
Cost of Sales
5890
Gross Profit or Loss
10,013
35,000
39,551
10,013
74,551
0
0
10,013
74,551
0
0
Expenditures
Academic Salaries
1000
Classified Salaries
2000
275,664
302,766
Employee Benefits
3000
137,556
166,276
Supplies and Materials
4000
6,817
10,000
Other Operating Expenses and Services
5000
416,557
312,318
1,772
10,000
Capital Outlay
6000
Total Expenditures
836,594
791,360
1,772
10,000
0
0
Net Profit or Loss
130,464
148,161
8,241
64,551
0
0
331,622
231,596
(201,158)
(83,435)
8,241
64,551
0
0
1,546,676
1,345,518
46,179
54,420
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
1,546,676
1,345,518
46,179
1,262,083
54,420
Page 39
0
0
118,971
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
Enterprise Funds
Object
FUND: 59
Code
OTHER ENTERPRISE FUND
Actual
Description
Budget
REVENUES:
Local Revenues
8800
Other Financing Sources
8900
Total Income
Cost of Sales
31,000
0
31,000
0
31,000
5890
Gross Profit or Loss
Expenditures
Academic Salaries
1000
Classified Salaries
2000
21,034
Employee Benefits
3000
20,865
Supplies and Materials
4000
10,045
Other Operating Expenses and Services
5000
20,600
Capital Outlay
6000
Total Expenditures
0
72,544
Net Profit or Loss
0
(41,544)
0
(41,544)
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
(41,544)
Page 40
CALIFORNIA COMMUNITY COLLEGES
Proprietary Funds Group
Annual Financial and Budget Report
60
Enterprise Funds Group
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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 41
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
221,923
230,120
80
221,923
230,120
80
0
1,849
300
1,849
300
25,188
19,600
10,271
260,400
13,960
18,000
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
16,777
10,000
Other Operating Expenses and Services
5000
188,662
198,580
Capital Outlay
6000
Total Expenditures
Excess /(Deficiency) of Revenues over Expenditures
21,308
30,000
205,439
208,580
21,308
30,000
49,419
298,000
16,484
21,540
(21,228)
(30,000)
(47,570)
(297,700)
Other Financing Sources
8900
15,000
15,000
27,360
30,000
113,758
126,000
Other Outgo
7000
31,484
27,100
1,939
2,100
98,879
102,011
0
9,440
4,193
(2,100)
(32,691)
(273,711)
200,582
200,582
79,386
83,579
815,390
782,699
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
200,582
200,582
79,386
210,022
83,579
Page 42
815,390
81,479
782,699
508,988
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
18,428,932
17,938,166
State Revenues
8600
850,089
882,000
Local Revenues
8800
60
84
665,038
667,850
19,279,081
18,820,250
665,038
667,850
0
0
0
0
0
0
0
0
19,279,081
18,820,250
665,038
667,850
0
0
19,282,148
18,820,250
745,985
667,850
(3,067)
0
(80,947)
0
0
0
30,265
27,198
87,095
6,148
Total Income
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
30,265
27,198
87,095
27,198
6,148
Page 43
0
0
6,148
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: 2011-2012
410 CABRILLO
Budget Year: 2012-2013
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
1,451,074
1,284,596
1,451,074
1,284,596
Expenditures
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
3000
Supplies and Materials
4000
254,553
225,955
Other Operating Expenses and Services
5000
1,126,762
944,924
Capital Outlay
6000
1,300
1,000
Total Expenditures
0
0
1,382,615
1,171,879
Excess /(Deficiency) of Revenues over Expenditures
0
0
68,459
112,717
86,919
152,093
0
(18,460)
(39,376)
0
745,916
727,456
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
745,916
0
Page 44
727,456
688,080
CALIFORNIA COMMUNITY COLLEGES
Interfund Transfer Report
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year:
District ID: 410
2011-2012
Fund
Number In
Name: CABRILLO
Fund
Fund Name
Amount
Fund Name
Number Out
Transferred
22
REVENUE BOND INTEREST AND REDEMPTION FUND
11
UNRESTRICTED SUBFUND
343,435
29
OTHER DEBT SERVICE FUND
11
UNRESTRICTED SUBFUND
1,544,000
41
CAPITAL OUTLAY PROJECTS FUND
11
UNRESTRICTED SUBFUND
590,076
33
CHILD DEVELOPMENT FUND
12
RESTRICTED SUBFUND
16
72
STUDENT REPRESENTATION FEE TRUST FUND
12
RESTRICTED SUBFUND
27,630
73
STUDENT BODY CENTER FEE TRUST FUND
12
RESTRICTED SUBFUND
113,758
11
UNRESTRICTED SUBFUND
51
BOOKSTORE FUND
316,622
71
ASSOCIATED STUDENTS TRUST FUND
51
BOOKSTORE FUND
15,000
11
UNRESTRICTED SUBFUND
71
ASSOCIATED STUDENTS TRUST FUND
15,000
11
UNRESTRICTED SUBFUND
73
STUDENT BODY CENTER FEE TRUST FUND
98,880
11
UNRESTRICTED SUBFUND
79
OTHER TRUST FUNDS
85,839
Page 45
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Actual Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
Activity Classification
L10 GENERAL FUND
Budget Year: 2012-2013
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
617,344
9030
0
8681
1,376,586
617,344
Actual Fiscal Year Data
State Lottery Proceeds:
302,367
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
1,376,586
1,376,586
Classified Salaries
2000
0
0
Employee Benefits
3000
0
0
Supplies & Materials
4000
1,376,586
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
98,196
234,876
234,876
333,072
333,072
0
0
0
Other Operating Expenses and Services
98,196
0
0
0
0
0
0
0
42,085
42,085
Equipment - Additional
6410
0
0
Equipment - Replacement
6420
0
0
Total Capital Outlay
Other Outgo
Total Expenditures
0
0
0
7000
0
42,085
0
0
1,376,586
0
Ending Balance
Page 46
42,085
0
1,376,586
375,157
1,751,743
0
544,554
544,554
CALIFORNIA COMMUNITY COLLEGES
Receipt and Expenditures of Lottery Proceeds
Annual Financial and Budget Report
Lottery Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2011-2012
Activity Classification
L10 GENERAL FUND
Budget Year: 2012-2013
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
544,554
9030
0
8681
1,360,300
544,554
Budget Fiscal Year Data
State Lottery Proceeds:
312,200
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
1,360,300
1,360,300
Classified Salaries
2000
0
0
Employee Benefits
3000
0
0
Supplies & Materials
4000
0
1,360,300
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
856,754
856,754
856,754
0
0
Other Operating Expenses and Services
0
856,754
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
1,360,300
0
Ending Balance
Page 47
1,360,300
856,754
0
0
2,217,054