CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Governmental Funds Group
10 General Fund:
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
Budget Year: 2005-06
For Actual Year: 2004-05
Description
State
Use
Only
(EDP)
GENERAL FUND
Fund: 11
UNRESTRICTED SUBFUND
Actual
(1)
Fund: 10
Fund: 12
Budget
(2)
RESTRICTED SUBFUND
Actual
(1)
Budget
(2)
TOTAL
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
37,010
36,468
1,447,565
1,157,018
1,484,575
1,193,486
State Revenues
8600
26,678,400
28,775,998
5,285,910
4,458,029
31,964,310
33,234,027
Local Revenues
8800
23,195,737
23,209,567
1,664,013
1,722,711
24,859,750
24,932,278
801
49,911,147
52,022,033
8,397,488
7,337,758
58,308,635
59,359,791
Academic Salaries
1000
23,081,662
24,926,376
2,189,242
1,789,160
25,270,904
26,715,536
Classified Salaries
2000
10,558,064
11,674,222
1,712,442
1,686,184
12,270,506
13,360,406
Employee Benefits
Supplies and Materials
3000
4000
9,137,598
444,788
9,972,227
1,163,187
869,463
440,317
815,818
545,306
10,007,061
885,105
10,788,045
1,708,493
Other Operating Expenses and Services
Capital Outlay
5000
5,373,109
6,494,323
1,583,900
1,375,044
6,957,009
7,869,367
TOTAL REVENUES
EXPENDITURES:
6000
483,570
632,821
792,713
168,352
1,276,283
801,173
TOTAL EXPENDITURES
501
49,078,791
54,863,156
7,588,077
6,379,864
56,666,868
61,243,020
EXCESS / (DEFICIENCY) OF REVENUES OVER EXPENDITURES
201
832,356
(2,841,123)
809,411
957,894
1,641,767
(1,883,229)
OTHER FINANCING SOURCES
8900
51,243
OTHER OUTGO
7000
530,849
617,405
NET INCREASE/(DECREASE) IN FUND BALANCE
901
352,750
Net Beginning Balance, July 1
902
4,988,893
Prior Years Adjustments
903
Adjusted Beginning Balance
904
4,988,893
905
5,341,643
51,243
809,411
957,894
1,340,260
1,575,299
(3,458,528)
352,750
(3,458,528)
5,341,643
4,988,893
5,341,643
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
4,988,893
1,883,115
5,341,643
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
1,883,115
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Governmental Funds Group
20 Debt service Funds:
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
DEBT SERVICE FUNDS
Fund:
Description
State
Use
Only
(EDP)
Fund: 22
21
BOND INTEREST AND
REDEMPTION FUND
Actual
(1)
Budget
(2)
Fund: 29
REVENUE BOND INTEREST
AND REDEMPTION FUND
Actual
(1)
OTHER DEBT SERVICE FUND
Budget
(2)
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
State Revenues
8600
8800
117,252
104,333
10,202,723
9,241,057
7,482
6,000
801
10,319,975
9,345,390
7,482
6,000
231,865
317,113
231,865
317,113
239,347
323,113
Local Revenues
TOTAL REVENUES
Other Financing Sources (CA 8900):
Interfund Transfers - In
802
Other Incoming Transfers
803
TOTAL - OTHER FINANCING SOURCES
808
Other Outgo (CA 7000):
Debt Retirement (Long Term Debt) (CA 7100):
Debt Reduction
Debt Interest and Other Service Charges
711
3,413,550
3,787,409
712
3,356,325
5,322,506
Transfers (Outgoing) (CA 7300 and 7400)
730
Reserve for Contingencies
7900
TOTAL - OTHER OUTGO
708
6,769,875
9,109,915
239,347
323,113
NET OTHER FINANCING SOURCES (OTHER OUTGO) (CA 8900/7000)
202
(6,769,875)
(9,109,915)
(7,482)
(6,000)
NET INCREASE/(DECREASE) IN FUND BALANCE
901
3,550,100
235,475
Net Beginning Balance, July 1
902
3,363,180
6,908,925
348,845
348,845
Prior Years Adjustments
Adjusted Beginning Balance
903
904
(4,355)
3,358,825
ENDING FUND BALANCE, JUNE 30
905
6,908,925
BEGINNING FUND BALANCE:
348,845
7,144,400
348,845
348,845
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Governmental Funds Group
30 Special Revenue Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
Description
State
Use
Only
(EDP)
Special Revenue Funds
FUND: 32
FUND: 33
CAFETERIA FUND
Actual
(1)
FUND:
CHILD DEVELOPMENT FUND
Budget
(2)
Actual
(1)
Budget
(2)
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
66,085
25,000
State Revenues
8600
8800
53,457
60,422
642,863
119,176
597,647
150,850
801
53,457
60,422
828,124
773,497
502,935
509,800
Local Revenues
TOTAL REVENUES
EXPENDITURES:
Academic Salaries
1000
Classified Salaries
2000
36,004
39,864
257,342
259,416
Employee Benefits
Supplies and Materials
3000
4000
14,406
15,892
234,723
40,414
252,368
40,464
Other Operating Expenses and Services
Capital Outlay
5000
6000
1,920
2,793
194,565
7,390
201,561
TOTAL EXPENDITURES
501
52,330
58,549
1,237,369
1,263,609
EXCESS/ (DEFICIENCY) OF REVENUES OVER EXPENDITURES
201
1,127
1,873
(409,245)
(490,112)
OTHER FINANCING SOURCES
8900
120,000
354,713
430,294
455,725
OTHER OUTGO
7000
20,476
18,436
NET INCREASE/(DECREASE) IN FUND BALANCE
901
121,127
356,586
573
(52,823)
Net Beginning Balance, July 1
902
(477,713)
(356,586)
67,899
68,472
Prior Years Adjustments
903
Adjusted Beginning Balance
904
(477,713)
67,899
905
(356,586)
68,472
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
15,649
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Governmental Funds Group
40 Capital Projects Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
Description
State
Use
Only
(EDP)
Capital Projects Funds
FUND: 41
FUND: 42
CAPITAL OUTLAY PROJECTS
FUND
Actual
(1)
FUND:
REVENUE BOND
CONSTRUCTION FUND
Budget
(2)
Actual
(1)
Budget
(2)
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
State Revenues
8600
8800
560,994
405,154
10,293,962
387,500
1,404,737
1,100,000
801
966,148
10,681,462
1,404,737
1,100,000
Local Revenues
TOTAL REVENUES
EXPENDITURES:
Academic Salaries
1000
Classified Salaries
2000
100,119
255,063
7,721
Employee Benefits
Supplies and Materials
3000
4000
35,075
34,337
45,600
22,444
818
138,285
258,296
Other Operating Expenses and Services
Capital Outlay
5000
6000
890,099
361,885
1,959,151
9,321,988
7,072,451
4,682,144
9,705,632
17,339,690
TOTAL EXPENDITURES
501
1,421,515
11,604,246
11,901,419
27,303,618
EXCESS/ (DEFICIENCY) OF REVENUES OVER EXPENDITURES
201
(455,367)
(922,784)
(10,496,682)
(26,203,618)
OTHER FINANCING SOURCES
8900
600,569
705,983
82,254
OTHER OUTGO
7000
28,280
901
116,922
Net Beginning Balance, July 1
902
1,775,034
Prior Years Adjustments
903
Adjusted Beginning Balance
904
1,775,034
905
1,891,956
NET INCREASE/(DECREASE) IN FUND BALANCE
199,926
489,944
(216,801)
(10,614,354)
(26,693,562)
1,891,956
68,807,761
58,193,407
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
68,807,761
1,675,155
58,193,407
31,499,845
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Proprietary Funds Group
50 Enterprise Funds
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
Description
State
Use
Only
(EDP)
ENTERPRISE FUNDS
FUND: 51
FUND: 59
BOOKSTORE FUND
Actual
(1)
Budget
(2)
FUND:
OTHER ENTERPRISE FUND
Actual
(1)
Budget
(2)
TOTAL INCOME
801
3,238,559
3,223,925
13,927
19,840
COST of SALES
510
2,446,996
2,349,600
19,719
738
GROSS PROFIT or (LOSS)
520
791,563
874,325
(5,792)
19,102
Actual
(1)
Budget
(2)
EXPENDITURES:
Academic Salaries
1000
Classified Salaries
2000
366,872
362,179
Employee Benefits
3000
120,539
141,715
Supplies and Materials
4000
3,932
4,000
Other Operating Expenses and Services
5000
205,438
238,264
67
8,040
Capital Outlay
6000
TOTAL EXPENDITURES
501
696,781
746,158
67
8,040
NET PROFIT OR LOSS
201
94,782
128,167
(5,859)
11,062
OTHER FINANCING SOURCES
8900
OTHER OUTGO
7000
88,386
88,386
901
6,396
39,781
(5,859)
11,062
Net Beginning Balance, July 1
902
1,427,969
1,434,365
47,816
41,957
Prior Years Adjustments
903
Adjusted Beginning Balance
904
1,427,969
905
1,434,365
NET INCREASE/(DECREASE) IN RETAINED EARNINGS
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
47,816
1,474,146
41,957
53,019
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Proprietary Funds Group
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
X
Description
TOTAL INCOME
State
Use
Only
(EDP)
INTERNAL SERVICE FUNDS
FUND:
Actual
(1)
FUND:
Budget
(2)
Actual
(1)
FUND:
Budget
(2)
Actual
(1)
Budget
(2)
801
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
501
NET INCOME / LOSS
201
OTHER FINANCING SOURCES
8900
OTHER OUTGO
7000
NET INCREASE / (DECREASE) IN RETAINED EARNINGS
901
BEGINNING FUND BALANCE:
Net Beginning Balance, July 1
902
Prior Years Adjustments
903
Adjusted Beginning Balance
904
ENDING FUND BALANCE, JUNE 30
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
905
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Fiduciary Funds Group
70 Fiduciary Funds Group
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
Description
State
Use
Only
(EDP)
Fiduciary Funds Group
FUND: 74
FUND: 75
STUDENT FINANCIAL AID
TRUST FUND
Actual
(1)
Budget
(2)
FUND: 71
SCHOLARSHIP AND LOAN
TRUST FUND
Actual
(1)
Budget
(2)
ASSOCIATED STUDENTS
TRUST FUND
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
5,156,491
5,118,442
State Revenues
8600
8800
761,156
295
750,000
348
337,497
430,000
48,788
44,350
801
5,917,942
5,868,790
337,497
430,000
48,788
44,350
10,052
8,000
Local Revenues
TOTAL REVENUES
EXPENDITURES:
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
Supplies and Materials
3000
4000
Other Operating Expenses and Services
Capital Outlay
5000
6000
40,733
36,350
TOTAL EXPENDITURES
501
50,785
44,350
EXCESS/ (DEFICIENCY) OF REVENUES OVER EXPENDITURES
201
5,917,942
OTHER FINANCING SOURCES
8900
OTHER OUTGO
7000
5,836,616
901
81,326
Net Beginning Balance, July 1
902
(49,305)
Prior Years Adjustments
903
Adjusted Beginning Balance
904
(49,305)
905
32,021
NET INCREASE/(DECREASE) IN FUND BALANCE
5,868,790
5,868,790
337,497
339,955
430,000
430,000
(1,997)
15,000
15,000
15,000
15,000
(1,997)
(2,458)
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
32,021
26,528
24,070
24,070
82,092
84,089
26,528
32,021
84,089
24,070
Cabrillo Community College District
82,092
410
82,092
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Fiduciary Funds Group
70 Fiduciary Funds Group
REVENUES, EXPENDITURES, AND FUND BALANCE DATA
For Actual Year: 2004-05
Budget Year: 2005-06
Description
State
Use
Only
(EDP)
Fiduciary Funds Group
FUND: 72
FUND: 73
STUDENT REPRESENTATION
FEE TRUST FUND
Actual
(1)
Budget
(2)
FUND: 79
STUDENT BODY CENTER FEE
TRUST FUND
Actual
(1)
Budget
(2)
OTHER TRUST FUNDS
Actual
(1)
Budget
(2)
REVENUES:
Federal Revenues
8100
State Revenues
8600
8800
16,596
10,000
930,897
997,315
801
16,596
10,000
930,897
997,315
140,785
228,720
Local Revenues
TOTAL REVENUES
EXPENDITURES:
Academic Salaries
1000
Classified Salaries
2000
Employee Benefits
Supplies and Materials
3000
4000
Other Operating Expenses and Services
Capital Outlay
5000
6000
14,878
20,000
27,132
7,571
120,000
884,897
2,675
703,105
TOTAL EXPENDITURES
501
14,878
20,000
34,703
120,000
1,028,357
931,825
EXCESS/ (DEFICIENCY) OF REVENUES OVER EXPENDITURES
201
(14,878)
(20,000)
(18,107)
(110,000)
(97,460)
65,490
OTHER FINANCING SOURCES
8900
27,958
28,690
110,963
113,050
OTHER OUTGO
7000
21,330
22,000
32,000
31,063
NET INCREASE/(DECREASE) IN FUND BALANCE
901
13,080
8,690
71,526
(18,950)
(129,460)
34,427
Net Beginning Balance, July 1
902
29,776
42,856
734,642
806,168
946,375
816,915
Prior Years Adjustments
903
Adjusted Beginning Balance
904
29,776
905
42,856
BEGINNING FUND BALANCE:
ENDING FUND BALANCE, JUNE 30
946,375
734,642
51,546
806,168
787,218
816,915
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
851,342
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Gann Appropriation Limit
Annual Financial and Budget Report
SUPPLEMENTAL DATA
Proposition 4: Gann Appropriation Limit
Proposition 4 (November 1979, Special Election) added Article XIIIB to the State Constitution to place
limitations of the expenditures of State and local governments.
SB 1352, Chapter 1205/80, provided the implementation of Article XIIIB. Subsequently, that legislation
was amended by SB 98 (Chapter 82/89), AB 198 (Chapter 83/89), and AB 751 (Chapter 1395/89).
Using the method prescribed by the Chancellor's Office and approved by the Department of Finance;
please provide district information for the budget year, pursuant to Government Code Sections 7908(c)
and 7910, as follows:
Budget Year: 2005-06
State Use
Only
(EDP)
Description
X
S11
Amount
Appropriations Limit.
11
$61,786,306
Appropriations subject to limit.
12
$39,940,485
Amount of State aid apportioinments and subventions included
within the proceeds of taxes of the district.
13
$22,916,703
Amounts excluded from the appropriations subject to limit, such as
unreimbursed federal, State, or court mandates.
14
$0
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Analysis of Net Ending Balance
For the General Fund
SUPPLEMENTAL DATA
For Actual Year: 2004-05
State
General Fund Total
Use
Only No. S10
(EDP)
Description
A. NET ENDING BALANCE
905
5,341,643
611
612
613
619
529,198
529,198
621
622
629
675
529,198
Identify the following legally restricted or Board designated amounts
within the net ending balance:
B. Noncash Assets (items of noncash nature not readily available to meet
fund expenditures)
Investments (at cost)
Student Loans Receivable
Stores, Inventories, and Prepaid Items
Subtotal B
C. Amounts restricted by law (legal requirement) includes specific tax revenues,
grants, and appropriations for special purposes.)
Federal and State
Local
Subtotal C
D. Subtotal, Reserved (B + C)
E. Amounts committed by contract/other legal obligations:
Capital Outlay and Equipment Replacement
Collective Bargaining Contracts, Personal Services, and/or Consulting
Contracts
Other
631
632
633
Subtotal E
F. Amounts for district's self-insurance program
G. Amounts for court order payments
639
649
659
H. Amounts designated by Board action for specific future purposes excluding
amounts above:
Capital Outlay and Equipment Replacement
Personal Services and/or Consulting Contracts
General Reserve
Other
Subtotal H
661
662
663
664
669
430,039
402,202
1,750,740
2,152,089
4,735,070
I. TOTAL, DESIGNATED AMOUNTS (D through H)
679
5,264,268
J. UNCOMMITTED BALANCE (A less I)
690
77,375
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Analysis of compliance with the 50 Percent Law (ECS 84362)
The Current Expense of Education
SUPPLEMENTAL DATA
S11 GENERAL FUND - UNRESTRICTED SUBFUND
For Actual Year: 2004-05
Object Category
Academic Salaries (CA 1000):
Instructional Salaries (CA 1100 and 1300)
Noninstructional Salaries (CA 1200 and 1400)
Subtotal Academic Salaries
ECS 84362(a)
State
Instructional
Salary Costs
Use
Only (AC 0100-5900 and AC 6110)
(EDP)
(1)
407
408
18,207,520
409
18,207,520
ECS 84362(b)
Total
(AC 0100 - 6799)
(2)
18,099,381
4,982,190
23,081,571
Classified Salaries (CA 2000):
Noninstructional Salaries (CA 2100 and 2300)
Instructional Aides (CA 2200 and 2400)
Subtotal Classified Salaries
Employee Benefits (CA 3000)
Supplies and Materials (CA 4000)
Other Operating Expenses and Services (CA 5000)
Equipment Replacement (CA 6400 Equipment, subsidiary "Replacement")
TOTAL (409 + 419 + 429) and (435 + 449 + 451)
Less Exclusions for Current Expense of Education
TOTALS for ECS 84362, 50 Percent Law (459 - 469))
Percentage of CEE (EDP 470, col. 1 divided by EDP 470, col. 2)
50 Percent of Current Expense of Education (50% of EDP 470, col. 2)
Nonexempted Deficiency from second preceding fiscal year
Amount Required to be Expended for Salaries of Classroom instructors (472 + 473)
411
416
419
429
1,484,994
1,484,994
4,077,651
435
449
451
459
469
23,770,165
343,734
470
471
472
473
474
8,770,138
23,426,431
50.33%
1,488,386
10,258,524
8,757,888
378,045
5,084,786
355,776
47,916,590
1,374,936
46,541,654
100.00%
23,270,827
23,270,827
X
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Detail of General Fund Revenues
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Fund S11
State
Use Unrestricted
Only
Actual
(EDP)
(1)
Description
Federal Revenues (CA 8100):
Forest Reserve
Higher Education Act
Workforce Investment Act
Fund S12
Restricted
Fund S10
Total
General Fund
Actual
(1)
Actual
(1)
8110
8120
8130
8140
8150
8160
8170
8190
Temporary Assistance for Needy Families (TANF)
Student Financial Aid
Veterans Education
Vocational and Technical Education Act (VTEA)
Other Federal Revenues
143,551
29,101
47,971
143,551
29,101
47,971
23,770
599,854
59,873
907
599,854
603,318
603,318
1,447,565
1,484,575
36,103
907
TOTAL FEDERAL REVENUES
8100
State Revenues (CA 8600)
General Apportionments (CA 8610)
Apprenticeship Apportionment
State General Apportionment
121
122
19,729,050
19,729,050
123
5,296,129
5,296,129
Other General Apportionments
General Categorical Programs (CA 8620)
Child Development
Extended Opportunity Programs and Services (EOPS)
Disabled Students Programs and Services (DSPS)
37,010
127
128
129
130
290,714
386,240
1,535,036
20,277
315,265
66,613
1,489,524
290,714
386,240
1,535,036
20,277
315,265
66,613
1,489,524
132
133
949,201
949,201
124
125
126
Temporary Assistance for Needy Families (TANF)
CA Work Oppor. & Responsibility to Kids (CalWORKs)
Telecomm. and Technology Infrastructure Program (TTIP)
Other General Categorical Programs
Reimburseable Categorical Programs (CA 8650)
Instructional Improvement Grant
Other Reimburseable Categorical Programs
State Tax Subventions (CA 8670):
183,948
12,246
Homeowners' Property Tax Relief
Timber Yield Tax
Other State Tax Subventions
134
135
136
183,948
12,246
State Non-Tax Revenues (CA 8680):
State Lottery Proceeds
137
1,374,936
State Mandated Costs
Other State Non-Tax Revenues
138
139
77,091
77,091
8690
5,000
5,000
8600
26,678,400
Other State Revenues
TOTAL STATE REVENUES
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
233,040
5,285,910
Cabrillo Community College District
410
1,607,976
31,964,310
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Detail of General Fund Revenues
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Description
Fund S11
State
Use Unrestricted
Only
Actual
(EDP)
(1)
Fund S12
Restricted
Fund S10
Total
General Fund
Actual
(1)
Actual
(1)
Local Revenues (CA 8800):
Property Taxes (CA8810):
14,534,602
626,309
442,037
33,166
1,353,442
8811
8812
8813
8816
8817
14,534,602
626,309
442,037
33,166
1,353,442
Contributions, Gifts, Grants, and Endowments
8820
113,562
Contract Services (CA 8830):
Contract Instructional Services
Other Contract Services
140
141
Sales and Commissions
8840
84,018
84,018
Rentals and Leases
8850
152,922
152,922
Interest and Investment Income
8860
195,075
195,075
Student Fees and Charges
Community Services Classes
Dormitory
8872
8873
459,005
4,084,378
459,005
4,084,378
Tax Allocation, Secured Roll
Tax Allocation, Supplemental Roll
Tax Allocation, Unsecured Roll
Prior Years Taxes
Education Revenue Augmentation Fund (ERAF)
Enrollment
Field Trips and use of Nondistrict Facilities
Health Services
Instructional Materials Fees and Sales of Materials
Insurance
8874
8875
8876
8877
8878
Student Records
Nonresident Tuition
Parking Services and Public Transportation
Other Student Fees and Charges
8879
8880
8881
8885
629,610
743,172
2,596
2,596
316,713
316,713
558,108
156,986
70,510
805,642
558,108
157,601
70,510
805,642
615
240,454
8890
240,454
TOTAL LOCAL REVENUES
8800
23,195,737
1,664,013
24,859,750
TOTAL REVENUES (8100 + 8600 + 8800)
801
49,911,147
8,397,488
58,308,635
Other Financing Sources (CA 8900):
Proceeds of General Fixed Assets
Proceeds of General Long-Term Debt
8910
8940
Other Local Revenues
8980
51,243
51,243
TOTAL OTHER FINANCING SOURCES
8900
51,243
51,243
TOTAL REVENUES AND OTHER FINANCING SOURCES
899
Incoming Transfer
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
49,962,390
8,397,488
Cabrillo Community College District
410
58,359,878
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Detail of General Fund Revenues
SUPPLEMENTAL DATA
For Actual Year: 2004-05
X
Description
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Fund S11
State
Use Unrestricted
Only
Actual
(EDP)
(1)
Fund S12
Restricted
Fund S10
Total
General Fund
Actual
(1)
Actual
(1)
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Expenditures by Activity
S10 General Fund - Combined
(Total Unrestricted and Restricted)
SUPPLEMENTAL DATA
For Actual Year: 2004-05
S10 GENERAL FUND - COMBINED
Activity Classification
State
Use
Only
(EDP)
Agriculture and Natural Resources
Architecture and Environmental Design
Biological Sciences
Business and Management
Communications
Computer and Information Science
Education
Engineering and Related Industrial Tech.
Fine and Applied Arts
Foreign Language
Health
Consumer Education and Home Economics
Law
Humanities (Letters)
Library Science
Mathematics
Military Studies
Physical Sciences
Psychology
Public Affairs and Services
Social Sciences
Commercial Services
Interdisciplinary Studies
Instruct. Staff-Retir's Bnfts & Retire. Incents.
0100
0200
0400
0500
0600
0700
0800
0900
1000
1100
1200
1300
1400
1500
1600
1700
1800
1900
2000
2100
2200
3000
4900
5900
Subtotal - Instructional Activities
599
SALARIES and BENEFITS
Instructional*
(1)
Noninstructional**
(2)
Operating
Expenses
(4000 - 5000)
(3)
Capital Outlay
(6000)
(4)
Other Outgo
(7000)
(5)
Total
(1000 - 7000)
(6)
417,894
42,967
43,222
3,446
507,529
849,180
894,203
82,819
1,441,595
1,789,209
555,802
3,639,912
1,105,804
1,956,577
1,075,464
20,373
45,393
7,253
65,718
110,620
19,196
223,088
22,759
409,948
277,346
51,713
4,258
9,434
66,019
70,725
39,992
117,949
1,446
68,655
144,200
12,173
32,771
23,621
35,077
43,695
77,616
20,646
55,411
241,651
933,439
976,625
99,506
1,596,953
2,005,631
658,685
4,058,565
1,150,655
2,490,591
1,738,661
3,484,419
143,933
2,755,918
91,273
15,679
9,483
39,373
5,558
9,753
3,600,854
143,933
2,810,602
1,512,864
415,727
824,014
1,781,174
27,570
1,333
303,314
43,078
46,983
4,543
214,098
16,950
42,384
216
50,975
32,793
1,629,801
421,819
1,392,401
1,873,995
1,000,576
332,510
66,560
1,040
1,400,686
25,727,084
2,083,112
987,984
692,751
29,490,931
X
* Salaries and Benefits of instructors and instructional aides in instructional assignments
** Salaries and Benefits of staff in noninstructional assignments
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Expenditures by Activity
S10 General Fund - Combined
(Total Unrestricted and Restricted)
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Activity Classification
Instruct. Admin. & Instruct. Governance (6000)
Academic Administration
Course and Curriculum Development
Academic/Faculty Senate
Other Instruct. Admin. & Instruct. Governance
Subtotal - Instructional Administration
Instructional Support Services (6100)
Learning Center
Library
Media
Museums and Galleries
Academic Information Systems and Tech.
Other Instructional Support Services
Subtotal - Instructional Support Services
Admissions and Records
Student Counseling and Guidance (6300)
Counseling and Guidance
Matriculation and Student Assessment
Transfer Programs
Career Guidance
Other Student Counseling and Guidance
Subtotal - Student Counseling and Guidance
S10 GENERAL FUND - COMBINED
Operating
State
SALARIES and BENEFITS
Expenses Capital Outlay Other Outgo
Use
Only Instructional* Noninstructional** (4000 - 5000)
(6000)
(7000)
(1)
(2)
(3)
(4)
(5)
(EDP)
6010
6020
6030
6090
6000
6110
6120
6130
6140
6150
6190
6100
6200
6310
6320
6330
6340
6390
6300
3,268,439
3,717
698,684
105,408
4,072,531
3,717
3,272,156
698,684
105,408
4,076,248
365,858
5,530
915,155
140,901
276,301
276,301
Total
(1000 - 7000)
(6)
647,689
128,546
1,184,602
6,213
89,862
41,740
150,966
47,506
134,759
3,817
1,963,893
1,341,985
2,233,063
68,495
80,453
2,382,011
2,233,063
68,495
80,453
2,382,011
83,649
37,205
4,535
1,401,867
1,290,662
* Salaries and Benefits of instructors and instructional aides in instructional assignments
** Salaries and Benefits of staff in noninstructional assignments
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Expenditures by Activity
S10 General Fund - Combined
(Total Unrestricted and Restricted)
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Activity Classification
Other Student Services (6400)
Disabled Students Program & Services (DSPS)
Extended Opportunity Prgms. & Services (EOPS)
Health Services
Student Personnel Administration
Financial Aid Administration
Job Placement Services
Veterans Services
Miscellaneous Student Services
S10 GENERAL FUND - COMBINED
Operating
State
SALARIES and BENEFITS
Expenses Capital Outlay Other Outgo
Use
Only Instructional* Noninstructional** (4000 - 5000)
(6000)
(7000)
(1)
(2)
(3)
(4)
(5)
(EDP)
6420
6430
6440
6450
6460
6470
6480
6490
Total
(1000 - 7000)
(6)
543,673
130,226
38,299
712,198
416,934
279,866
452,884
970,392
993
28,679
45,433
12,859
104,357
9,925
14,015
2,968
13,273
455,538
339,314
468,711
1,088,022
993
12,845
334,399
78,480
307,284
111,224
27,161
93,829
3,158,605
Subtotal - Other Student Services
Operation and Maintenance of Plant (6500)
Building Maintenance and Repairs
Custodial Services
Grounds Maintenance and Repairs
Utilities
Other Operation and Maintenance of Plant
6400
80,984
2,745,726
6510
6530
6550
1,041,989
1,191,275
283,857
Subtotal - Operation and Maintenance of Plant
6500
2,517,121
2,627,017
28,116
5,172,254
Planning, Policymaking, and Coordination
6600
1,242,100
622,383
23,822
1,888,305
6570
6590
1,377,389
1,302,499
311,018
28,116
2,181,348
2,181,348
* Salaries and Benefits of instructors and instructional aides in instructional assignments
** Salaries and Benefits of staff in noninstructional assignments
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Expenditures by Activity
S10 General Fund - Combined
(Total Unrestricted and Restricted)
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Activity Classification
General Institutional Support Services (6700)
Community Relations
Fiscal Operations
Human Resources Management
Noninstrl. Staff Retirees' Bnfts. & Retire. Incents.
Staff Development
S10 GENERAL FUND - COMBINED
Operating
State
SALARIES and BENEFITS
Expenses Capital Outlay Other Outgo
Use
Only Instructional* Noninstructional** (4000 - 5000)
(6000)
(7000)
(1)
(2)
(3)
(4)
(5)
(EDP)
Total
(1000 - 7000)
(6)
526,041
1,320,328
848,223
285,496
1,153,171
794,414
240,545
163,088
45,212
441
550,568
1,303,001
1,677
28,044
1,008,367
351,275
22,491
62,301
2,963
28,044
1,581,426
1,716,577
6700
4,087,091
1,838,208
98,303
6,023,602
6810
6820
342,683
314,787
1,262
658,732
6830
172,595
4,224
6840
Other Community Svcs. & Economic Development 6890
Subtotal - Community Services
6800
515,278
319,011
Staff Diversity
Logistical Services
Management Information Systems
Other General Institutional Support Services
Subtotal - General Institutional Support Services
Community Svcs. & Economic Develop. (6800)
Community Recreation
Community Service Classes
Community Use Facilities
Economic Development
6710
6720
6730
6740
6750
6760
6770
6780
4,069
8,597
845
6790
176,819
835,551
1,262
* Salaries and Benefits of instructors and instructional aides in instructional assignments
** Salaries and Benefits of staff in noninstructional assignments
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Expenditures by Activity
S10 General Fund - Combined
(Total Unrestricted and Restricted)
SUPPLEMENTAL DATA
For Actual Year: 2004-05
Activity Classification
Ancillary Services (6900)
Bookstores
Child Development Centers
Farm Operations
Food Services
Parking
Student and Co-curricular Activities
Student Housing
Other Ancillary Services
Subtotal - Ancillary Services
Auxiliary Operations (7000)
Contract Education
Other Auxiliary Operations
Subtotal - Auxiliary Operations
Physical Property and Related Acquisitions (7100)
Long-Term Debt and Other Financing (7200)
Long-Term Debt
Tax Revenue Anticipation Notes
Other Financing
Subtotal - Long-Term Debt and Other Financing
Transfers, Student Aid, and Other Outgo (7300)
Transfers
Student Aid
Other Outgo
Subtotal - Transfers, Student Aid, and Other Outgo
S10 GENERAL FUND - COMBINED
Operating
State
SALARIES and BENEFITS
Expenses Capital Outlay Other Outgo
Use
Only Instructional* Noninstructional** (4000 - 5000)
(6000)
(7000)
(1)
(2)
(3)
(4)
(5)
(EDP)
6910
6920
6930
6940
6950
6960
6970
6990
6900
1,898
22,231
11/01/05
3:19PM
1,898
321
22,552
4,270
139
128,372
147,140
9,179
4,270
139
284,691
156,910
147,461
9,179
313,550
19,933
19,933
7010
7090
7000
7100
7210
7220
7290
7200
7310
7320
7330
1,180,254
160,006
1,180,254
160,006
7300
1,340,260
1,340,260
1,340,260
58,007,128
TOTAL EXPENDITURES and OTHER OUTGO
26,003,385
21,545,086
391
X * Salaries and Benefits of instructors and instructional aides in instructional assignments
** Salaries and Benefits of staff in noninstructional assignments
CCFS-311 (Rev. 6/2001, er)
Total
(1000 - 7000)
(6)
7,842,114
1,276,283
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
Receipt and Expenditures of Lottery Proceeds
SUPPLEMENTAL DATA
L11 GENERAL FUND
For Actual Year: 2004-05
Description
Instructional &
State
Institutional
Use Instructional
Support
Activities
Activities
Only
(EDP) (0100 - 5900) (6000 - 6700)
(1)
(2)
1. 06/30/04 Reported Ending Balance
902
2. Adjustments
903
3. Adjusted Beginning Balance (lines 1 + 2)
904
Part I. Actual Fiscal Year Data
4. State Lottery Proceeds:
a) Cash Received
b) Accrued
Expenditures:
5. Salaries and Benefits (Objects 1000 - 3000)
6. Supplies and Materials (Object 4000)
(a) Software
(b) Books, Magazines, & Periodicals
(c) Instructional Supplies & Materials
(e) Noninstructional Supplies & Materials
7. Other. Oper. Exp. & Services (5000)
8. Capital Outlay:
a) Library Books (Object 6300)
b) Equipment (Object 6400)
9. Other
10. Total Expenditures (add lines 5 thru 9)
11. 06/30/05 Balance (lines 3 + 4 - 10)
Part II. Budget Fiscal Year Data
12. State Lottery Proceeds (estimated)
Expenditures:
13. Salaries and Benefits (Objects 1000 - 3000)
14. Supplies & Materials (Object 4000)
(a) Software
(b) Books, Magazines, & Periodicals
(c) Instructional Supplies & Materials
(e) Noninstructional Supplies & Materials
15. Other Oper. Exp. & Services (Object 5000)
16. Capital Outlay:
a) Library Books (Object 6300)
b) Equipment (Object 6400)
17. Other
18. Total Expenditures (add lines 13 thru 17)
X 19. 06/30/06 Projected Balance
(add lines 11 + 12 - 18)
CCFS-311 (Rev. 6/2001, er)
11/01/05
3:19PM
Budget Year: 2005-06
Others
Total
(Col. 1 thru 3)
(4)
(3)
869A
836,999
860A
770,977
100A
343,734
120,159
463,893
210A
220A
230A
240A
30,244
11,341
10,738
4,295
40,982
15,636
75,609
260,851
295,231
26,844
91,987
103,903
102,453
352,838
399,134
400A
630A
640A
650A
501A
1,017,010
357,926
233,040
233,040
233,040
1,607,976
905A
869B
1,714,790
100B
695,938
695,938
210B
220B
230B
240B
400B
31,317
11,831
78,641
270,024
304,124
31,317
11,831
78,641
270,024
304,124
630B
640B
650B
501B
1,391,875
322,915
322,915
322,915
1,714,790
905B
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2004-05
In/Out
Fund #
Page:
Analysis of Interfund Transfers
Amount
Transferred In
Fund Title
32
IN
Cafeteria Fund
10
OUT
General Funds
29
IN
Other Debt Service Fund
10
OUT
General Funds
73
IN
Student Body Center Fee Trust Fund
10
OUT
General Funds
41
IN
Capital Outlay Projects Fund
10
OUT
General Funds
41
IN
Capital Outlay Projects Fund
42
OUT
Revenue Bond Construction Fund
41
IN
Capital Outlay Projects Fund
10
OUT
General Funds
72
IN
Student Representation Fee Trust Fund
10
OUT
General Funds
10
IN
General Funds
79
OUT
Other Trust Funds
10
IN
General Funds
51
OUT
Bookstore Fund
10
IN
General Funds
73
OUT
Student Body Center Fee Trust Fund
29
IN
Other Debt Service Fund
10
OUT
General Funds
CCFS-311 Rev. 8/2002
11/01/2005
3:19PM
1
Amount
Transferred Out
120,000
120,000
207,699
207,699
110,963
110,963
220,526
220,526
165,892
165,892
147,837
147,837
27,958
27,958
32,000
32,000
88,386
88,386
21,330
21,330
24,166
24,166
Cabrillo Community College District
410
District
Code No.
CALIFORNIA COMMUNITY COLLEGES
Annual Financial and Budget Report
SUPPLEMENTAL DATA
For Actual Year: 2004-05
In/Out
Fund #
Page:
2
Analysis of Interfund Transfers
Amount
Transferred In
Fund Title
33
IN
Child Development Fund
10
OUT
General Funds
41
IN
Capital Outlay Projects Fund
42
OUT
Revenue Bond Construction Fund
41
IN
Capital Outlay Projects Fund
33
OUT
Child Development Fund
33
IN
Child Development Fund
10
OUT
General Funds
10
IN
General Funds
33
OUT
Child Development Fund
Amount
Transferred Out
424,551
424,551
34,034
34,034
4,000
4,000
5,743
5,743
16,476
16,476
X
CCFS-311 Rev. 8/2002
11/01/2005
3:19PM
Cabrillo Community College District
410
District
Code No.