Presented September 2, 2014
HARTNELL COMMUNITY COLLEGE DISTRICT
411 Central Avenue
Salinas, CA 93901
www.hartnell.edu
FISCAL YEAR 2014 - 2015
JULY 1, 2014 THROUGH JUNE 30, 2015
Board of Trustees
Candi DePauw
Elia Gonzalez-Castro
Demetrio Pruneda
Bill Freeman
Patricia Donohue
Ray Montemayor
Erica Padilla-Chavez
Hector Moya
President (District 7)
Vice President (District 4)
Trustee (District 1)
Trustee( District 2)
Trustee (District 3)
Trustee (District 5)
Trustee (District 6)
Student Trustee
Superintendent/President
Dr. Willard C. Lewallen
Hartnell College Cabinet
Alfred Muñoz, Vice President of Administrative Services
Dr. Romero Jalomo, Vice President of Student Affairs
Dr. Lori Kildal, Vice President of Academic Affairs
Matt Coombs, Vice President of Information and Technology Resources
Terri Pyer, Assoc. Vice President, Human Resources and Equal Employment Opportunity
Jackie Cruz, Executive Director of Advancement
Esmeralda Montenegro, Director of Communications
Dr. Brian Lofman, Dean of Institutional Planning and Effectiveness
411 Central Avenue  Salinas, CA 93901
Hartnell College Mission Statement
Focusing on the needs of the Salinas Valley, Hartnell College
provides educational opportunities for students to reach academic
goals in an environment committed to student learning,
achievement and success.

Hartnell College Vision Statement
Hartnell College will be nationally recognized for the success of
our students by developing leaders who will contribute to the
social, cultural, and economic vitality of our region and
the global community.

Hartnell College Board of Trustees
Strategic Priorities
STRATEGIC PRIORITY 1
STRATEGIC PRIORITY 2
STRATEGIC PRIORITY 3
STRATEGIC PRIORITY 4
STRATEGIC PRIORITY 5
STRATEGIC PRIORITY 6
STUDENT SUCCESS
STUDENT ACCESS
EMPLOYEE DIVERSITY AND
DEVELOPMENT
EFFECTIVE UTILIZATION OF RESOURCES
INNOVATION AND RELEVANCE FOR
EDUCATIONAL PROGRAMS AND
SERVICES
PARTNERSHIPS WITH INDUSTRY,
BUSINESS, AGENCIES, AND EDUCATION
TABLE OF CONTENTS
EXECUTIVE SUMMARY ......................................................................................................... 1
GENERAL FUND
Restricted ........................................................................................................................... 5
Unrestricted ....................................................................................................................... 6
OTHER FUNDS
Special Revenue Fund ...................................................................................................... 10
Capital Projects Fund ........................................................................................................ 12
Enterprise Fund ................................................................................................................. 15
Internal Service Fund ........................................................................................................ 17
Trust and Agency Fund .................................................................................................... 19
Student Financial Aid Fund .............................................................................................. 22
APPENDICES
A – Unrestricted General Fund Detail Resources and Requirements............................... 23
B – The Schools and Local Public Safety Protection Act of 2012 ...................................... 26
C – 2015-16 California Community College System Budget Request ............................... 29
D – Organizational Structure............................................................................................. 32
FISCAL YEAR 2014-15
BUDGET
EXECUTIVE SUMMARY
Introduction
The Board of Trustees is required to hold a public hearing prior to September 16th to adopt a final budget for
the fiscal year. The public hearing and budget adoption is scheduled for September 2, 2014.
Below is a summary of all District funds. It includes projected beginning fund balances, as of July 1, 2014,
revenues and expenditures, and estimated ending fund balances for each separate fund.
Projected
Beginning
Fund Balance
July 1, 2014
Funds
General
Unrestricted
Restricted
Total
Special Revenue
Bookstore
Child Development
Total
Capital Projects
Capital Outlay
State Capital Match
Property Acquisition
Bond Projects
Total
Enterprise
Contract Services
Cafeteria
Total
Internal Service
Self Insured
Retiree Health Benefits
Total
Trust and Agency
Associated Students
Scholarships, Loan & Trust
Student Fin. Aid Fund
Intercollegiate Athletics
Total
All Funds Total
Budgets 2014-15
Revenue
Expense
Ending
Fund Balance
June 30, 2015
$
9,680,479
146,152
9,826,631 $
38,785,302
11,627,910
50,413,212 $
39,355,523
11,627,910
50,983,433 $
9,110,258
146,152
9,256,410
$
1,181,585
26,001
1,207,586 $
132,500
643,737
776,237 $
110,000
643,737
753,737 $
1,204,085
26,001
1,230,086
$
3,627,698
1,434,154
26,978,748
32,040,600 $
825,000
611,000
60,000
1,496,000 $
1,452,500
617,200
18,038,476
20,108,176 $
3,000,198
1,427,954
9,000,272
13,428,424
$
16,727 $
247,209
263,936 $
15,000 $
403,600
418,600 $
5,085 $
420,697
425,782 $
26,642
230,112
256,754
$
981,189
4,320,788
5,301,977 $
2,100
16,000
18,100 $
45,000
45,000 $
938,289
4,336,788
5,275,077
$
$
518,246
120,737
95,323
734,306 $
49,375,036 $
133,700
75,725
12,825,290
61,000
13,095,715 $
66,217,864 $
252,427
80,000
12,825,290
95,050
13,252,767 $
85,568,895 $
399,519
116,462
61,273
577,254
30,024,005
$
Page 1
Hartnell College
FISCAL YEAR 2014-15
Budget
Each District fund is projected to have a positive balance at the beginning and end of the fiscal year.
State revenue for the budget is based on the legislative approved budget in June.
Fiscal Year 2014-15 is the second year of an economic turnaround period after five years of severe
down turn. For the second time in six years, cuts are not proposed or threatened. Passage of
Proposition 30, Schools and Local Public Safety Protection Act of 2012, provides opportunities and
options for education. It provides a temporary relief of further budget cuts and provides some hope
of future gains. Proposition 30 temporarily raises the sales and use tax by .25 cents for four years
and raises the income tax rate for high income earners for seven years to provide continuing funding
for local school districts and community colleges. The Education Protection Account (EPA) is
created in the General Fund to receive and disburse these temporary tax revenues. Sales and Use
Tax increase will end December 2016. The much larger personal income tax increase will expire at
the end of 2018.
The Legislative Analyst's Office (LOA) forecasts that the Proposition 98 guarantee will grow at a 3.4%
to 5.3% rate over the next several years.
The District will prioritize new initiatives, program restoration or contractions as state revenue
adjustments are made during the fiscal year.
Fiscal Year 2013-2014 Budget Review
Unrestricted General Fund
The 2013-14 fiscal year has now been closed and the resultant change to the fund balance is as
follows:
The 2013-14 Adopted Budget showed a beginning balance of $9,555,374. The pre-audit ending
balance is $9,680,479. The net increase to the fund balance is $125,059. The Adopted Budget was
a balanced budget, requirements equaled resources. The surplus was the result of holding back
general operating expendtures to allow for sufficient funds to be transfered to other fund accounts.
College employees were provided a 5% salary increase during fiscal year 2013-14.
With the passage of Proposition 30 in fiscal year 2012-13, Hartnell College has a stable state funding
source not seen over the past several years. Proposition 30 also provided for the reduction of
deferrals of apportionment funding to all Districts. This has provided a stable source of cash flow to
the College. Proposition 30 funding is due to be phased out beginning January 2017.
Access continues to be of concern to both students and the College. With state funding below 200708 level, the College has had to hold back on access. The College enrolls about 200 full-time
equivalent students (FTES) above the state funding level. The college is projecting access for 7,100
FTES with funding at 6,958 FTES. The unfunded FTES equates to approximately $663,000. Should
state revenues continue to increase over the next few years, funds may become available to cover
past unfunded FTES.
Page 2
FISCAL YEAR 2014-15
Hartnell College
Budget
Hartnell College Apportionment History and Funded FTES
$36,500,000
$36,000,000
6,958
$35,872,36
7,000
**2014-1
*2013-14
2012-13
2011-12
2010-11
2009-10
$35,393,835
$35,500,000
$35,000,000
6,727
$34,500,000
$34,186,878
6,562
$34,000,000
$33,500,000
$33,458,690
6,465
$33,068,962
2012-13
2011-12
$33,000,000
$32,500,000
$32,000,000
$31,500,000
**2014-15
*2013-14
2010-11
* June 2014 report
** Advanced Apportionment Report July 2014
Ending Fund Balance and Contingency
The fiscal year 2014-15 unaudited beginning balance is $9,680,479. It is good fiscal practice not to
appropriate portions of this balance for recurring expenditures. The purpose in maintaining a fund
balance is to insure the ability to continue operations when unexpected events arise. Over the past
several years, state funding levels have been reduced to Community Colleges. As the College looks
to the future, it is prudent to maintain a high level of reserves in order to weather any future
economic downturn that can impact state funding to Community Colleges. The reserves can be used
to maintain staffing levels that best serve students in their pursuit of quality education.
With available reserves, the College has covered 92% of future retiree medical insurance liability.
The present value of this future liability is $4.9 million.
Available reserves have also been set aside to cover current and future costs of facilities
maintenance, athletic field replacement, educational equipment, furniture, and information
technology equipment and software.
It is good fiscal practice not to allocate portions of the general fund balance for recurring
expenditures. Normally, one-time appropriations are acceptable only if a surplus exists. The 201415 budget is a deficit budget. Therefore, use of fund balance reserve is required. Since this balance
becomes the appropriation for contingencies (reserve), it must be kept at an acceptable level.
Page 3
Hartnell College
FISCAL YEAR 2014-15
Budget
Unrestricted General Fund Resources
In the state budget, a Cost of Living Adjustment(COLA) of 0.85% has been appropriated for
Community Colleges. The prior year COLA was 1.57%. Prior to fiscal year 2013-14, Community
Colleges have not received a COLA since fiscal year 2007-08. The COLA is attached to base funding
levels and increases funding per each FTES. The COLA will provide the College a projected $296,093
increase in state funding for fiscal year 2014-15.
Partial restoration of 2011-12 workload reduction FTES will provide the College with an additional
$1,078,025 in resources.
Funding by source has changed since 2011-12. With Redevelopment Agencies (RDA) closures and
passage of Proposition 30, general apportionment funding added two additional funding sources.
Prior to 2012-13 apportionment funding was drawn from Student Enrollment, County Property Taxes
and State General Apportionment. Beginning in fiscal year 2012-13 added funding sources are
County Property Taxes originally provided to RDA’s and Proposition 30 Education Protection Act
(EPA) funds. These added source revenues reduce the state obligation for General Apportionment.
Unrestricted General Fund Requirements
Requirements in 2014-15 fiscal-year have increased by approximately $3.1, before transfers, over
the prior fiscal year. Employee salary and benefits increased by $2.5 million or 8.3% over fiscal year
2013-14. The increase is the result of hiring additional faculty in anticipation of continued student
enrollment growth. Fiscal year 2013-14 the college provided service to 6,857 FTES. The goal for
2014-15 is 7,100 FTES. A Salary increase of 4% will be provided to all college employees in 2014-15.
Health, retirement, workers’ compensation insurance and unemployment insurance rates all
increased for fiscal year 2014-15 for all employee groups. Other operating costs increased by
approximately $600,000 or 1.5% over prior fiscal year requirements.
Page 4
2009-10
Hartnell College
FISCAL YEAR 2014-15
Budget
General Fund
$39,355,523 requirement
The General Fund is the primary operating fund of the District. It includes resources that are
unrestricted as well as funds with restricted spending requirements.
Unrestricted Funds
Nearly all day-to-day operating
expenses are charged to the
unrestricted General Fund.
Unrestricted revenue is budgeted at
$38,785,302, with an estimated
beginning balance of $9.7 million.
Beginning reserves are one-time
resources and may be used
strategically to fund one-time
investments and requirements.
Property Taxes - 52%
Student Fees - 5%
Apportionment - 22%
EPA - 15%
Other State - 4%
Other - 2%
General Fund Unrestricted Resources
State apportionment, funded by local property tax, student fees, state general fund, and EPA, is
the largest source of revenue and represents 94% of all unrestricted income. The principal
apportionment or “entitlement” is calculated by the state Chancellor’s office and is based on instate enrollments referred to as full time equivalent students (FTES) at the District. Based on
guidance received from the state Chancellor’s Office, the District assumes that any reduction in
apportionment funding will result in an equivalent reduction in funded FTES workload. The
budget includes funded workload of 6,958 FTES.
Transfer - 1%
The largest expenditure portion of
the budget is allocated for
employee salaries, associated
payroll costs, and benefits (83%).
The remaining budget (17%) is
appropriated for operating costs,
facility maintenance, supplies,
contracted services, and transfers
to other funds.
Operating - 15%
Supplies - 1%
Academic
Salaries - 40%
Benefits - 21%
Classified
Salaries - 22%
General Fund Unrestricted Requirements
Page 5
FISCAL YEAR 2014-15
Hartnell College
Budget
RESTRICTED FUNDS
Funds used for the operation of educational programs that are specifically restricted by law, regulations, or
donors, are recorded separately in the Restricted General Fund. The majority of these funds must be
expended in the fiscal year or be returned to the funding source. Budgets for state funded programs are
based on current state projections. Total restricted funds amount to approximately $11.6 million.
Substantial state funding increase has been made for Student Success Program(formerly matriculation). The
support funding of $1 million is $800,000 over the past four year annual average of $260,000.
Restricted Funds
Federal
2010-11
Actual
2011-12
Actual
2012-13
Actual
2013-14
Projected
2014-15
Budget
AgTech Training Program
ARRA Allocation
24,841
529,061
128,185
CCRAA - CSUMB
115,925
14,912
CCRAA - Math & Science
143,175
CDE Tech Prep
100,000
B.T.O.P.
55,390
CCAMPIS-HEP
Child Care Access Grant
34,811
30,328
64,547
5,747
Child Care Food Program
10,218
7,968
2,622
1,236
11,760
8,664
10,000
11,600
4,438
3,563
Child Devel Training Consortium
Clean Energy
179,044
10,000
631,126
CSUMB E-Transcripts
46,970
49,389
44,025
43,269
Dept of Social & Employ Svs
378,761
333,587
365,465
418,625
442,081
Federal Work Study
138,929
139,624
145,000
150,196
164,130
81,006
77,287
77,287
148,059
157,240
145,694
145,473
92,960
171,267
345,191
CTE Transitions
First 5 Contract
8,760
First 5 ECE
Foster & Kinship Care Education
141,514
Gavilan Subaward
1,335,389
1,203,840
339,147
41,929
497,940
583,982
502,484
413,876
559,668
NASA SEMAA
31,948
103,641
104,087
123,638
123,302
National Institute of Health
14,995
16,755
14,873
20,249
National Service Awards
42,752
40,050
27,250
16,450
NSF ATE
12,600
170,973
236,649
373,252
95,270
NSF CCLI
19,326
19,238
8,934
79,937
101,164
29,279
5,719
2,900
76,234
88,835
87,460
122,986
175,735
126,849
44,995
212,698
259,549
Gear Up Salinas
H.S. Equivalency Program "HEP"
NSF CSUMB CSIT-in-3
NSF MBRACE
NSF S-STEM
NSF Women & Latino in STEP Program
Probation Contract
Probation Department Contract
Rancho Cielo
Stu Support Svs Prgm (TRIO)
230,519
32,000
31,942
213,035
210,786
Page 6
FISCAL YEAR 2014-15
Hartnell College
Restricted Funds
2010-11
Actual
Federal, continued
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
14,994
TAFY Health & Wellness
Tech Prep Consortium
69,708
Temp. Assis. for Needy Families (TANF)
55,532
Title V CUSP
54,592
57,633
56,084
53,280
241,633
1,244,850
1,235,083
1,142,032
Title V Gavilan
653,645
813,744
224,320
Title V STEM
638,999
494,173
501,675
616,399
172,000
226,709
932,510
881,994
1,157,356
4,369
24,043
59,687
85,699
89,614
255,436
240,864
254,187
254,503
238,885
261,065
22,500
23,433
22,500
22,500
Title V STP
USDA-HEC
USDA-NIFA
294,932
VTEA
WIA Youth CTE
140,233
Workability III Grant
Workforce Investment Board (WIB)
22,499
YESS - ILP
Federal Total
Restricted Funds
State
$
6,562,258
2010-11
Actual
$
5,810,036
2011-12
Actual
$
6,081,499
2012-13
Actual
$
5,660,954
2013-14
Projected
$
5,559,204
2014-15
Budget
89,725
59,686
74,875
150,918
237,775
174,960
21,802
53,821
42,947
1,082,374
CALWORKS
178,175
186,232
203,277
225,720
216,719
CARE Program
106,939
100,376
113,364
100,376
95,358
Basic Skills Initiative
Block Grant
California Articulation Grant
CTE Community Collaborative #1
CTE Community Collaborative #2
272,580
CTE Community Collaborative #3
214,087
89,614
CTE Community Collaborative #4
18,304
381,696
13,231
CTE Community Collaborative #5
CTE Community Collaborative #6
290,201
44,568
11,907
249,960
82,820
196,103
303,897
CTE Equipment for Nursing Program
CTE Linking After School Employment
78,811
CTE Nursing Enrollment & Retention
40,061
57,000
Deputy Sector Navigator
DSP&S
360,990
335,716
342,367
393,318
402,895
EOPS
482,457
490,735
486,532
579,310
564,781
5,829
1,929
3,548
5,526
49,996
48,491
Equal Employment Opportunity
Foster & Kinship Care Education
IDRC - Media
IDRC - Sustainable Construction
IDRC - Sustainable Design
47,171
49,353
52,413
48,565
179,124
205,758
135,328
94,791
180,346
44,013
75,099
125,641
Page 7
FISCAL YEAR 2014-15
Hartnell College
Restricted Funds
2010-11
Actual
State, continued
2011-12
Actual
-
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
225,683
169,968
254,334
260,000
309,135
267,774
231,671
258,946
1,053,877
MESA
50,500
50,500
58,137
50,500
50,863
Nursing Enrollment Growth
59,457
119,917
89,687
169,700
129,587
90,667
34,333
Lottery - Prop 20
Matriculation/Student Success
50,000
OSHPD - Nurse Residency
OSHPD - Song Brown
61,158
68,842
Renovation & Repair Grant
18,762
21,238
Small Business Devel. Ctr. (SBDC)
8,145
Staff Development Project
255,113
Student Financial Aid Administration
329,796
301,735
329,326
335,589
192,550
Student Success
TTIP
State Total
$
Restricted Funds
3,204,078
$
2010-11
Actual
Local/Other
3,250,223
$
2011-12
Actual
2,662,845
$
2012-13
Projected
3,478,125
$
2013-14
Unaudited
2014-15
Budget
3,396
ACE CA Endow
21,079
3,279
ACE MPFYF
16,046
ACE Program
8,454
5,000
6,131
7,590
Ag Monterey Peninsula Foundation
99,834
Air Expressions
12,250
CA College Pathways
7,365
CA Endowment
34,104
5,014,500
229,346
CEFT CSUMB Subaward
632
3,378
8,577
169,948
40,100
10,228
65,494
5,881
Foundation - Coder Dojo
11,219
Foundation - Faculty
206,317
Foundation - Ag Tech Institute
108,273
Hayward Funds
73,114
138,049
243,677
15,965
12,008
94,921
58,978
64,726
175,000
175,000
175,000
Independent Living Program
33,922
Lumina Foundation
26,312
2,806
Natividad Medical Center
9,679
Nursing MBRNEC CSUMB Subaward
Parking Services
586,925
426,810
153,391
316,605
160,000
176,372
219,601
175,000
175,000
175,000
Planetarium Foundation Program
SVMHCS Grant
Local/Other Total
$
1,038,166
$
833,232
$
834,032
$
1,188,145
$
1,054,206
TOTAL RESTRICTED REQUIREMENTS
$
10,804,502
$
9,893,491
$
9,578,376
$
10,327,224
$
11,627,910
Page 8
FISCAL YEAR 2014-15
Hartnell College
Fund Type
GENERAL FUND
Unrestricted (11)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
Restricted (12)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Financial Aid Outgo
Transfers Out
Total Requirements
FUND BALANCE
Total General Fund:
Resources
Requirements
2010-11
Actual
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
16,657
17,388,320
20,130,651
22,364
22,683
24,000
23,500
13,892,710
13,736,517
16,272,511
15,689,154
20,727,853
20,972,817
20,369,034
22,647,648
100,000
395,294
402,416
425,000
$ 37,535,628 $ 34,742,927 $ 35,127,311 $ 37,067,961 $ 38,785,302
12,529,203
14,140,594
12,904,100
14,399,243
15,486,844
6,972,165
7,085,459
6,986,388
7,801,599
8,655,005
6,433,725
6,952,355
7,064,188
7,872,428
8,434,751
403,475
366,570
332,151
407,960
510,660
5,606,055
5,032,647
5,008,884
5,139,786
5,738,263
202,688
148,690
146,738
68,395
1,700,000
467,800
1,924,908
1,253,445
530,000
$ 33,847,311 $ 34,194,115 $ 34,367,357 $ 36,942,856 $ 39,355,523
$ 8,246,608 $ 8,795,420 $ 9,555,374 $ 9,680,479 $ 9,110,258
6,562,258
3,345,901
584,551
5,763,066
3,234,434
564,723
6,081,499
5,660,954
5,845,195
2,662,845
3,478,125
4,728,508
834,032 $ 1,188,145 $ 1,054,207
$ 10,492,710 $ 9,562,223 $ 9,578,376 $ 10,327,224 $ 11,627,910
1,778,279
2,337,972
913,193
399,624
3,027,777
1,315,550
575,549
456,558
$ 10,804,502 $
$
477,421 $
1,561,662
2,603,850
1,036,788
359,978
2,682,401
660,125
624,008
364,680
9,893,492 $
146,152 $
1,756,758
2,464,279
1,068,914
494,828
1,759,841
858,957
910,613
264,186
9,578,376 $
146,152 $
1,957,518
2,726,579
1,159,860
524,044
1,898,007
801,144
993,501
266,571
10,327,224 $
146,152 $
1,751,171
3,095,375
1,275,712
1,088,364
2,255,507
1,110,875
807,346
243,560
11,627,910
146,152
$ 48,028,338 $ 44,305,150 $ 44,705,687 $ 47,395,185 $ 50,413,212
$ 44,651,813 $ 44,087,607 $ 43,945,733 $ 47,270,080 $ 50,983,433
Page 9
FISCAL YEAR 2014-15
Hartnell College
Budget
OTHER FUNDS
Special Revenue Fund
$753,737 requirement
Special Revenue Funds are used to account for the proceeds of specific revenue sources whose
expenditures are legally restricted. Activities in these funds may or may not be self-supporting and are
generally not related to direct educational services.
The Bookstore Fund is used to account for the lease of the college bookstore. The District contracts with a
third-party vendor, Follett Higher Education Group, to manage the day-to-day operations of the store. The
vendor pays all operational expenses but shares revenue with the College. The District is projecting
approximately $132,500 in shared revenue. A total of $110,000 will then be transferred to the General
Fund ($100,000) and Associated Student Body Fund ($10,000).
The College operates a full-service child development center on Main campus. The Alisal Campus Center is
outsourced to a child care service provider. The Child Development Fund is designated to account for
child care and development services, including revenue generated by student fees and direct cost
expenses. This program is self-supporting.
$700,000
$643,737
$643,737
Revenue
Expense
$600,000
$500,000
$400,000
$300,000
$200,000
$132,500
$110,000
$100,000
$Revenue
Expense
Bookstore Fund
Child Development Fund
Page 10
FISCAL YEAR 2014-15
Hartnell College
Fund Type
2010-11
Actual
SPECIAL REVENUE FUND
Bookstore (Fund 31)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
118,675
137,661
102,543
127,270
132,500
118,675 $
137,661 $
102,543
127,270 $
132,500
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
110,753
109,820
109,352
110,000
110,000
$
110,753 $
109,820 $
109,352 $
110,000 $
110,000
$ 1,143,283 $ 1,171,124 $ 1,164,315 $ 1,181,585 $ 1,204,085
Child Development (Fund 33)
Resources
Federal
State
689,899
Local
13,415
Transfers In
Total Resources
$
703,314 $
Requirements
682,761
49,236
366,079
129,151
413,215
78,512
535,537
108,200
731,997 $
495,230 $
491,727 $
643,737
510,549
133,591
20,217
12,851
4,759
494,563
137,954
26,626
15,214
58,150
439,598
132,371
12,798
10,204
20,657
412,371
123,954
13,255
7,318
871
476,766
118,071
18,000
27,900
3,000
681,967 $
212,953 $
732,507 $
212,443 $
615,629 $
92,044 $
557,770 $
26,001 $
643,737
26,001
Total Special Revenue Fund
Resources
$
821,989 $
Requirements
$
792,720 $
869,658 $
842,327 $
597,773 $
724,981 $
618,997 $
667,770 $
776,237
753,737
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
$
$
$
$
$
Transfers Out
Total Requirements
FUND BALANCE
$
$
Page 11
FISCAL YEAR 2014-15
Hartnell College
Budget
Capital Projects Fund
$20,108,176 requirement
This group of funds is used to account for financial resources to be used for the acquisition or construction of
major capital facilities and other capital outlay projects. This includes land acquisition, scheduled
maintenance, significant equipment and furnishings for new buildings, information technology equipment,
software, and educational equipment . The Bond Projects Fund, financed with voter-approved Measure H
bond proceeds, is the largest fund in the group.
Construction of the science building on the main campus has begun and will be completed December 2015.
The science building is the last major contruction project funded by Measure H bond proceeds.
$1,600,000
$1,452,500
$1,400,000
$1,200,000
$1,000,000
$825,000
$800,000
$611,000
$617,200
Revenue
Expense
$600,000
$400,000
$200,000
$Revenue
Expense
Capital Outlay Fund
Property Acquisition Fund
$20,000,000
$18,038,476
$18,000,000
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$60,000
$2,000,000
$-
$0
$0
Revenue
Expense
State Match Fund
Revenue
Expense
Bond Fund
Page 12
Hartnell College
Fund Type
FISCAL YEAR 2014-15
2010-11
Actual
Capital Projects Fund
CAPITAL OUTLAY (Fund 41)
Resources
Federal
State
Local
41,621
Transfers In
1,080,000
Total Resources
$ 1,121,621 $
Requirements
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
314,955
207,142
330,478
350,000
1,900,000
1,200,000
664,955 $ 2,107,142 $ 1,530,478 $
2014-15
Budget
325,000
500,000
825,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
10,695
64,864
167,258
5,603
29,329
1,361,974
4,960
84,148
1,565,902
5,100
624,000
1,799,710
6,000
24,000
1,422,500
Transfers Out
Total Requirements
FUND BALANCE
$
242,817 $ 1,396,906 $ 1,655,010 $ 2,428,810 $ 1,452,500
$ 4,805,849 $ 4,073,898 $ 4,526,030 $ 3,627,698 $ 3,000,198
PROPERTY ACQUISITON (Fund 44)
Resources
Federal
State
Local
345,565
Transfers In
Total Resources
$
345,565 $
Requirements
286,980
10,880
297,860 $
279,333
300,000
611,000
279,333 $
300,000 $
611,000
489,208
1,931
201,200
416,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
29,020
39,753
31,434
2,626,098
Transfers Out
Total Requirements
FUND BALANCE
$
29,020 $
39,753 $ 2,657,532 $
491,139 $
617,200
$ 3,354,236 $ 3,612,343 $ 1,234,143 $ 1,434,154 $ 1,427,954
Page 13
FISCAL YEAR 2014-15
Hartnell College
Fund Type
2010-11
Actual
Capital Projects Fund
STATE CAPITAL MATCH (Fund 43)
Resources
Federal
State
1,043,899
Local
5,920
Transfers In
Total Resources
$ 1,049,819 $
Requirements
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2,206
507
25
2,206 $
507 $
25 $
- $
24,287 $
- $
24,794 $
24,819
24,819
- $
2014-15
Budget
-
-
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
1,043,899
Transfers Out
Total Requirements
FUND BALANCE
$ 1,043,899 $
$
22,081 $
BOND PROJECTS (Fund 45)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
-
67,214
299,109
760,704
178,062
60,000
67,214 $
299,109 $
760,704 $
178,062 $
60,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
18,595
7,170
21,259
8,066
20,933
8,619
23,211
9,432
29,000
9,476
16,730,347
5,416,540
8,679,982
5,684,355
18,000,000
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$ 16,756,112 $ 5,445,865 $ 8,709,534 $ 5,716,998 $ 18,038,476
$ 45,613,270 $ 40,466,514 $ 32,517,684 $ 26,978,748 $ 9,000,272
Total Capital Projects Fund
Resources
$ 2,584,219 $ 1,264,130 $ 3,147,686 $ 2,008,565 $ 1,496,000
Requirements
$ 18,071,848 $ 6,882,524 $ 13,022,076 $ 8,661,766 $ 20,108,176
Page 14
FISCAL YEAR 2014-15
Hartnell College
Budget
Enterprise Fund
$425,782 requirement
Enterprise Funds are intended to operate as a business and be self-supporting. Such costs are financed or
recovered primarily through user charges. The Cafeteria Fund is used to account for the sale of food from
café sales and vending machines. This fund has historically been self-supporting; however revenues have
not kept pace with expenditures in recent years, causing a decline in the fund balance reserve. The
Contract Service Fund was established in 2012-13 to provide services to local enterprises.
$450,000
$420,697
$403,600
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$15,000
$50,000
$5,085
$0
Revenue
Expense
Revenue
Cafeteria Fund
Fund Type
ENTERPRISE FUND
CAFETERIA (Fund 52)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
2010-11
Actual
Expense
Contract Services Fund
2011-12
Actual
2012-13
Actual
2013-14
Projected
2014-15
Budget
272,792
341,418
334,457
405,755
403,600
272,792 $
341,418 $
334,457 $
405,755 $
403,600
183,641
101,445
30,155
11,868
230,543
108,334
32,202
20,975
235,950
121,043
24,945
20,589
195,445
119,210
24,100
7,310
248,515
129,535
26,500
16,147
327,109 $
306,225 $
392,054 $
255,589 $
402,527 $
187,519 $
346,065 $
247,209 $
420,697
230,112
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements $
RETAINED EARNINGS $
Page 15
FISCAL YEAR 2014-15
Hartnell College
Fund Type
Contract Services (Fund 59)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
2010-11
Actual
$
2011-12
Actual
- $
Budget
2012-13
Actual
- $
2013-14
Projected
2014-15
Budget
16,002
8,714
15,000
16,002 $
8,714 $
15,000
Academic Salaries
5,137
600
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
1,403
164
185
500
4,000
385
200
500
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$
- $
- $
$
5,737 $
10,265 $
2,252 $
16,727 $
5,085
26,642
Total Enterprise Fund
Resources
$
Requirements
$
272,792 $
327,109 $
341,418 $
392,054 $
350,459 $
408,264 $
414,469 $
348,317 $
418,600
425,782
Page 16
FISCAL YEAR 2014-15
Hartnell College
Budget
Internal Service Fund
$45,000 requirement
Internal Service Funds are used to account for the financing of goods or services provided by one
department to other departments on a cost-reimbursement.
In 2003, the District joined a statewide workers’ compensation purchasing pool, the Protected Insurance
Program for Schools (PIPS). This program has reduced premiums for the District. Prior to 2003, the District
participated in a Monterey County workers’ compensation consortium. The District established a selfinsured fund to account for outstanding claims which occurred prior to 2003 (which would not be covered
by PIPS). It also uses this fund to pay for property loss and liability deductibles.
A Retiree Health Benefits Fund has also been established to account for future benefit liabilities as required
by the Government Accounting Standards Board (GASB Statement No. 43 and 45). The actuarial value for
these future commitments is approximately $4.9 million. Although GASB allows up to 30 years to fully
fund this liability, the District has already funded 92% of the projected liability. The funds are not held in
an irrevocable trust as is recommended.
$50,000
$45,000
$45,000
$40,000
$35,000
$30,000
$25,000
$20,000
$16,000
$15,000
$10,000
$5,000
$2,100
$0
$Revenue
Expense
Self Insurance Fund
Revenue
Expense
Retiree Health Benefit Fund
Page 17
FISCAL YEAR 2014-15
Hartnell College
Fund Type
2010-11
Actual
INTERNAL SERVICE FUND
Self Insured (Fund 61)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
4,004
10,015
1,377
3,184
2,100
4,004 $
10,015 $
1,377 $
3,184 $
2,100
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
29,993
60,130
30,531
-
30,000
17,379
17,020
11,098
14,079
15,000
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$
47,372 $
77,150 $
$ 1,099,471 $ 1,032,336 $
Retiree Health Benefits (Fund 62)
Resources
Federal
State
Local
5,126
Transfers In
720,000
Total Resources
$
725,126 $
Requirements
16,613
117,800
134,413 $
41,629 $
992,084 $
14,079 $
981,189 $
45,000
938,289
17,852
17,852 $
19,511
25,000
44,511 $
16,000
16,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$
- $
- $
- $
- $
$ 4,124,012 $ 4,258,425 $ 4,276,277 $ 4,320,788 $ 4,336,788
Total Internal Service Fund
Resources
$
729,130 $
Requirements
$
47,372 $
144,428 $
77,150 $
19,229 $
41,629 $
47,695 $
14,079 $
18,100
45,000
Page 18
FISCAL YEAR 2014-15
Hartnell College
Budget
Trust and Agency Fund
$427,477 requirement
The funds are used to account for assets held by the District in a trustee or agency capacity for
individuals, private organizations, or other governmental units. The District has a fiduciary responsibility
for such funds, with some degree of discretionary authority. Operations of these funds are measured
and reported in the District’s financial statements. Funds in this group include assets held for the
Associated Hartnell Student Body (AHSB), scholarships/loans trust, athletics, and student financial aid.
AHSB is spending down some of its extensive reserves by providing enhanced services, activities and
events for students.
$300,000
$252,427
$250,000
$200,000
$150,000
$133,700
$100,000
$75,725
$80,000
$61,000
$95,050
Revenue
Expense
$50,000
$Revenue
Expense
Associated Students
Revenue
Expense
Scholarships/Loan Trust
Athletics
Page 19
FISCAL YEAR 2014-15
Hartnell College
Fund Type
2010-11
Actual
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
Trust and Agency Fund
ASSOCIATED STUDENTS (Fund 71)
Resources
Federal
State
Local
Transfers In
Total Resources
$
92,218
10,753
102,971
$
116,693
7,969
124,662
$
118,369
9,352
127,721
$
115,412
9,352
124,764
$
123,700
10,000
133,700
Requirements
34,241
8,999
2,246
53,491
1,176
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
42,800
11,805
1,320
100,137
730
31,238
14,524
4,729
53,892
4,055
39,571
10,023
4,852
136,668
3,349
86,164
12,063
5,000
137,200
12,000
Transfers Out
Total Requirements
$
100,153
$
156,792
$
108,438
$
194,463
$
252,427
FUND BALANCE
$
600,792
$
568,662
$
587,945
$
518,246
$
399,519
SCHOLARSHIPS/LOAN TRUST (Fund 75)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
$
1,739
2,856
1,739 $
2,856
79,300
$
79,300
102,546
$
102,546
75,725
$
75,725
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
29,122
Operating Exp.
1,311
55,093
102,176
80,000
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$
$
29,122 $
94,615 $
1,311 $
96,160 $
55,093 $
120,367 $
102,176 $
120,737 $
80,000
116,462
Page 20
FISCAL YEAR 2014-15
Hartnell College
Fund Type
2010-11
Actual
2011-12
Actual
Budget
2012-13
Actual
2013-14
Projected
2014-15
Budget
Trust and Agency Fund
ATHLETICS (Fund 79)
Resources
Federal
State
Local
Transfers In
Total Resources
$
54,529
62,603
90,316
60,173
61,000
54,529 $
62,603 $
90,316 $
60,173 $
61,000
3,809
60,320
4,200
429
2,707
74,881
9,900
1,035
4,476
68,227
-
10,000
1,050
5,000
75,000
4,000
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
5,096
64,057
Supplies & Materials
Operating Expenses
Capital Outlay
Transfers Out
Total Requirements
FUND BALANCE
$
$
69,153 $
112,215 $
64,129 $
110,689 $
82,217 $
118,788 $
83,638 $
95,323 $
95,050
61,273
Total Trust and Agency Fund
Resources
$
159,239 $
Requirements
$
198,428 $
190,121 $
222,232 $
297,337 $
245,748 $
287,483 $
380,277 $
270,425
427,477
Page 21
Hartnell College
FISCAL YEAR 2014-15
Budget
Student Financial Aid Fund
$12,825,290 requirement
Fund Type
STUDENT FIN. AID FUND
Fund 74
FEDERAL
Resources
Federal
State
Local
Transfers In
Total Resources
2010-11
Actual
2011-12
Actual
2012-13
Actual
2013-14
Projected
2014-15
Budget
11,388,311
509,661
12,703,864
608,815
11,020,140
626,133
11,086,885
582,947
12,175,290
650,000
$ 11,897,972 $ 13,312,679 $ 11,646,273 $ 11,669,832 $ 12,825,290
Requirements
Academic
Direct Loans
National Service Awards
SEOG
PELL
147,485
395,886
42,752
150,465
10,651,723
23,346
903,155
40,050
134,643
11,602,670
135,555
10,884,585
156,300
10,930,585
175,290
12,000,000
STATE
CAL Grants
FUND BALANCE
509,661
608,815
626,133
582,947
650,000
$ 11,897,972 $ 13,312,679 $ 11,646,273 $ 11,669,832 $ 12,825,290
$
$
$
$
$
-
Total Student Financial Aid Fund
Resources
$ 11,897,972 $ 13,312,679 $ 11,646,273 $ 11,669,832 $ 12,825,290
Requirements
$ 11,897,972 $ 13,312,679 $ 11,646,273 $ 11,669,832 $ 12,825,290
Page 22
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Page 30
• $180 million for COLA (3.0%). The statutory COLA for 2015‐16 is estimated by School Services of
California to be 2.1%, which equates to approximately $120 million. The workgroup suggested a
"Super COLA" to enable colleges to begin regaining some of the purchasing power lost in years with
no COLAs.
• $85 million for restoration of categorical programs. A large share of this would be for the Student
Success and Support Program, while other categorical programs mentioned include: instructional
and library equipment, professional development, Student Senate, EOPS, DSPS, and others that have
seen major cuts over the last five years.
• $120 million for approximately 2 percent growth in FTES.
$100 million for full‐time and part‐time faculty.
$200 million for student success and student equity plans.
$ 25 million for Economic and Workforce Development
$ 25 million for Professional Development
• One time funding ‐ The work group identified priorities for one‐time funding if it were available.
The top priority discussed for one time funding is deferred maintenance and instructional
equipment. The colleges' need for deferred maintenance alone is approximately $200 million per
year. Other Priorities identified as a good use of one time funding were professional development
and payment of unfunded mandates.
These figures are round numbers for now and have not been finalized. The key area of discussion
remaining among members of the budget workgroup is around the proportion of dollars that should be
requested for access vs. COLA. Many participants advocated for requesting more dollars for COLA as
these funds allow colleges more flexibility in spending. Others voiced concern that some colleges are
having a hard time increasing enrollments as quickly as expected, and that we should not request more
growth funding than we can spend. However, it was noted that increasing access was one of the
primary selling points of Proposition 30 and should remain a priority of the colleges. Additionally, the
Governor and the Legislature are more likely to grant funding for access than COLA. In the coming
weeks, the budget workgroup will settle on a final system budget request for 2015‐16 to be presented
to the Board of Governors for approval in September.
Page 31
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