Hartnell Community College
Final Budget
Fiscal Year 2010-2011
September 7, 2010
Fiscal Year 2010-11
Budget
Executive Summary
2010-11 Final Budget
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 7, 2010.
Below is a summary of all District funds. It includes unaudited beginning fund balances, as of July 1,
2010, revenues and expenditures, and estimated ending fund balances for each separate fund.
Funds
General
Unrestricted
Restricted
Total
Special Revenue
Bookstore
Child Development
Total
Capital Projects
Capital Outlay
Scheduled Maintenance
Property Acquisition
Bond Projects
Total
Enterprise
Cafeteria
Total
Internal Service
Self Insured
Retiree Health Benefits
Total
Trust and Agency
Associated Student Body
Scholarships, Loan & Trust
Intercollegiate Athletics
Total
All Funds Total
Budget
Unaudited
Beginning
Fund Balance
July 1, 2010
$
Budgets
2010-2011
Revenue
Expense
Ending
Fund Balance
June 30, 2011
$
3,903,359 $
900,117
4,803,476 $
34,694,220 $
17,680,870
52,375,090 $
34,694,220 $
17,680,870
52,375,090 $
3,903,359
900,117
4,803,476
$
1,135,361
248,269
1,383,630 $
180,000
701,273
881,273 $
115,000
701,273
816,273 $
1,200,361
248,269
1,448,630
$
3,927,046
5,715
3,037,691
63,223,137
70,193,589 $
26,000
7,714,542
270,000
480,000
8,490,542 $
250,000
7,709,542
110,000
20,000,000
28,069,542 $
3,703,046
10,715
3,197,691
43,703,137
50,614,589
$
366,017
366,017 $
509,000
509,000 $
522,600
522,600 $
352,417
352,417
$
1,142,840
3,398,886
4,541,726 $
20,000
424,000
444,000 $
90,000
350,000
440,000 $
1,072,840
3,472,886
4,545,726
$
561,260
121,996
103,295
786,551 $
77,000
4,000
22,000
103,000 $
102,176
4,000
45,000
151,176 $
536,084
121,996
80,295
738,375
$
82,074,989
$
62,802,905
$
82,374,681
$
62,503,213
Page 1
Fiscal Year 2010-11
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 most recent forecasts from state education and legislative
officials. The District projects a three percent decrease in state funding levels from the 2009-10 fiscal
year. Revenue figures will be adjusted as more information is released by the state Chancellor’s Office.
Due to the continued economic downturn, state fiscal officers indicate that apportionment payment
deferrals will continue into fiscal year 2010-11. Late payments create cash management challenges that
may once again require the District to borrow short-term funds to meet obligations. State revenue
forecasts do not currently include any cost of living adjustment or funds to fully accommodate student
growth. Consequently, the District must absorb all normal inflationary increases and costs of additional
students by making reductions to current service levels.
The budget is built to be flexible. The District will prioritize program restoration and new initiatives if
additional resources become available. Additional revenue reductions will be discussed by campus
stakeholders and shared governance committees with recommendations being made to the President
and Board of Trustees.
Hartnell College Apportionment History
$40,000,000
$35,000,000
$30,000,000
$31,810,232
$33,526,858
$35,471,168 $34,784,280
$33,665,216
$29,184,161
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$2005-06
2006-07
2007-08
2008-09
2009-10*
2010-11**
* P-2 Estimate
**Advanced Estimate
Budget
Page 2
Fiscal Year 2010-11
Budget
General Fund $52,375,090 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
$34,694,220, with a beginning
balance of $3.9 million (based
on pre-audit estimates).
Beginning reserves are onetime resources and may be
used strategically to fund onetime investments and
requirements.
Other
1%
Student Fees
6%
State General
Fund
41%
Property Tax
50%
Other State
2%
General Fund Unrestricted Resources
State apportionment, funded by local property tax, student fees, and the state general fund, is the
largest source of revenue and represents 97% of all unrestricted income. The principal apportionment
or “entitlement” is calculated by the state Chancellor’s office and is based on in-state enrollments
referred to as full time equivalent students (FTES) at the District. The Final Budget uses the same FTES
amount received in the 2009-10 school year (6,819). No new state funds are available to accommodate
enrollment growth.
The largest expenditure portion of the
budget is allocated for employee
salaries, associated payroll costs, and
benefits (77%). The remaining budget
(23%) is appropriated for operating
costs, facility maintenance, supplies,
contracted services, and equipment.
Operating
21%
Capital
1%
Academic
Salaries
36%
Supplies
1%
Benefits
21%
Classified
Salaries
20%
General Fund Unrestricted Requirements
Budget
Page 3
Fiscal Year 2010-11
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 $17.7 million.
Restricted Funds
Federal
VTEA Title II Tech Prep
Tech Prep California Dept Ed
BAR Tech Prep Consortium
SEOG
Foster and Kin Care Education
National Institute of Health
Child Develop. Training
Future Teacher Transfer Program
Workability III
NASA/CIPA II Grant
NSF TULE
Student Support Services
Gear Up Soledad
Gear Up Salinas
HS Equivalance Program
Child Care Access
First 5 Contract
Pipeline to Success in Agriculture
America Reads
Child Care Food Program
TANF
Teacher Quality Program
Pell Grants
Title V Gavilan/Hartnell
CCRAA-CSUMB
Title V STEM
CCRAA-Math and Science
Federal Work Study
SBDC UC Merced
NSF Student Success
Nat'l Serv Awards Scholars
Dept. of Social & Empl. Services
Probation Dept Contract
Probation
CSUMB Seamless Agri. Mgmt
NSF-STEM
NSF Women/Latino STEP
NSF MBRACE
NSF CCLI
Academic Competiveness Grant
2007-08
Actual
$
VTEA
Workforce Investment Grant
Agri. Tech Training (WIB)
Clean Energy
ARRA Allocation
TOTAL FEDERAL
Budget
$
76,648 $
2008-09
Actual
81,405 $
25,000
102,774
158,029
8,722
8,465
34,391
139,673
113,418
211,709
332,481
984,387
660,270
20,514
52,340
6,815
42,539
9,988
3,516,012
384,293
130,830
140,341
11,811
10,000
134,918
137,716
10,970
224,535
130,997
912,248
400,909
34,087
11,130
8,126
45,010
5,516,418
794,565
18,259
91,968
71,262
27,524
59,976
350,283
-
737,649
116,571
30,427
5,025
82,272
325,260
-
11,983
101,096
30,699
224,136
17,625
217,705
7,837,890 $
37,650
272,927
48,345
10,665,236 $
2009-10
Unaudited
2010-11
June 30, 2011
67,750 $
$
118,335
147,632
13,476
10,029
201,190
271,526
731,362
328,109
5,677
9,895
8,479
59,896
7,772,909
726,530
70,904
346,828
926,624
155,615
44,125
407,302
25,775
31,300
23,750
177,735
35,690
2,481
101,227
262,217
5,655
132,889
368,736
218,747
13,810,395 $
69,708
100,000
152,153
147,173
12,000
11,221
201,347
33,171
1,107,164
664,353
36,974
21,194
54,339
6,000,000
978,803
130,837
803,172
143,175
138,929
50,000
404,220
140,000
171,843
4,668
47,519
50,000
294,932
631,126
12,600,021
Page 4
Fiscal Year 2010-11
Restricted Funds
State
Matriculation Program
EOPS
Financial Aid Administration
CARE
Cal Grants
DSP&S
Foster and Kin Care Education
Independent Living Program
RHORC - Economic Develop.
CA Articulation Number (CAN)
Lottery Prop 20
TTIP Telecommunications
MESA
CTE Nursing Equipment
CTE Nursing Enrollment
CTE Nursing Remediation
CTE Linking After School
IDRC Sustainable Construction
IDRC Food Safety Tech
CTE Community Collaborative #1
CTE Community Collaborative #2
CTE Community Collaborative #3
IDRC Sustainable Design
IDRC Media & Entertainment
CALWORKS
Small Business Development
EWD Career Pathways
MLT Distance Ed Grant
Coding Specialist Grant
YESS-ILP
Faculty/Staff Development
Faculty/Staff Diversity
Block Grant
Basic Skills
TOTAL STATE
Local
Health Occupations Donations
SVMHCS
Lumina
Planetarium Foundation
Song Brown
SBDC Greenfield RDA
Agri. Tech Foundation
Parking Lot Improvement
TOTAL LOCAL
Budget
2007-08
Actual
$
$
534,515 $
808,980
248,334
180,265
451,517
678,600
52,676
10,079
189,339
5,000
151,348
9,671
80,517
1,218
22,476
32,512
-
2008-09
Actual
2009-10
unaudited
407,331
181,204
111,529
214,208
12,102
9,485
320,027
59,608
4,772,541 $
543,579 $
737,390
290,520
163,772
439,661
576,978
46,780
3,481
69,704
64,547
73,033
53,817
195,631
40,333
69,809
147,935
78,026
164,461
38,910
280,298
116,056
232
70,083
5,591
4,868
108,164
138,311
4,521,970 $
24,760
-
-
1,365
$
Budget
149,559
175,684 $
185,559
160,415
345,974 $
2010-11
June 30, 2011
236,803 $
540,401
265,790
102,321
451,411
320,380
49,211
519
201,141
7,000
50,568
18,871
155,733
225,368
103,215
101,520
205,239
88,510
6,299
183,213
73,219
49,768
22,482
3,988
6,556
364,836
69,154
3,903,516 $
390,119
24,667
4,117
278,355
53,057
750,315 $
311,895
409,536
328,752
106,747
450,000
350,000
49,057
150,000
50,568
89,686
78,811
75,099
272,580
303,701
183,600
205,000
183,213
22,500
8,145
43,367
90,000
3,762,257
409,881
40,129
65,000
653,585
150,000
1,318,595
Page 5
Fiscal Year 2010-11
Budget
Other Funds
Special Revenue Fund
$816,273 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 College operates a full-service child development center on campus. The Child Development Fund
is designated to account for child care and development services, including revenue generated by
student fees and direct cost expenses.
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 $180,000 in shared revenue. A total of $115,000 will then be transferred to the General
Fund and Associated Student Body Fund.
$800,000
$701,273
$701,273
Revenue
Expense
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$180,000
$115,000
$100,000
$Revenue
Expense
Bookstore
Budget
Child Development
Page 6
Fiscal Year 2010-11
Capital Projects Fund
Budget
$28,069,542 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. The Bond Projects
Fund, financed with voter-approved Measure H bond proceeds, is the largest fund in the group.
Construction projects at the Alisal campus (CAT Building), Student Center, and the Classroom and
Administrative Building (CAB) on the main campus will continue during 2010-11. A new science building
is also being planned, programmed, and designed.
$300,000
$250,000
$270,000
$250,000
$200,000
$150,000
$110,000
$100,000
$50,000
$26,000
$Revenue
Expense
Revenue
Capital Outlay
Expense
Property
$25,000,000
$20,000,000
$20,000,000
$15,000,000
$10,000,000
$7,714,542
$7,709,542
$5,000,000
$480,000
$-
Revenue
Expense
Maintenance
Budget
Revenue
Expense
Bond Projects
Page 7
Fiscal Year 2010-11
Enterprise Fund
Budget
$522,600 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 currently the only District enterprise
fund. It is used to
$600,000
account for the sale of
$522,600
$509,000
food from café sales
$500,000
and vending
$400,000
machines. This fund
has historically been
$300,000
self-supporting;
$200,000
however revenues
have not kept pace
$100,000
with expenditures in
$recent years, causing
Revenue
Expense
a decline in the fund
balance reserve.
Cafeteria
Internal Service Fund
$440,000 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. The District has a self-insured
fund used to account for workers’ compensation claims which have been outstanding since 2003. It
also uses this fund to
$450,000
$424,000
pay for property loss
$400,000
and liability
$350,000
$350,000
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).
Budget
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
$-
$90,000
$20,000
Revenue
Expense
Self Insured
Revenue
Expense
Retiree Health
Page 8
Fiscal Year 2010-11
Trust and Agency Fund
Budget
$151,176 Requirement
This fund is 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
Student Body, scholarships, and intercollegiate athletics.
$120,000
$102,176
$100,000
$80,000
$77,000
$60,000
$45,000
$40,000
$22,000
$20,000
$4,000
$4,000
Revenue
Expense
$-
Revenue
Expense
Student Body
Budget
Scholarships Loan/Trust
Revenue
Expense
Athletics
Page 9
Fiscal Year 2010-11
Budget
Hartnell Community College
3-Year Comparison
Fund Type
2007-08
Actual
2008-09
Actual
2009-10
Unaudited
2010-11
Budget
General Fund
Unrestricted
Resources
Federal
State
Local
Total Resources
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies and Materials
Operating Expenses
Capital Outlay
Transfers
Total Requirements
Restricted
Resources
Federal
State
Local
Total Resources
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies and Materials
Operating Expenses
Capital Outlay
Transfers
Financial Aid Outgo
Total Requirements
12,464
13,629
17,483
17,000
14,861,596
15,217,145
15,927,167
15,159,366
21,783,916
22,603,330
20,815,919
19,517,854
$ 36,657,976 $ 37,834,104 $ 36,760,569 $ 34,694,220
13,328,254
7,433,292
7,165,075
495,968
8,001,335
486,930
(498,550)
$ 36,412,304
13,700,149
7,249,762
7,328,482
346,252
8,881,502
111,236
(386,093)
37,231,290
11,993,376
6,297,199
6,297,004
393,480
4,979,917
177,681
5,667,519
35,806,176
12,231,609
7,182,752
7,028,058
510,450
8,001,894
209,457
(470,000)
34,694,220
7,828,874
10,695,669
13,810,398
12,600,020
4,827,836
4,742,976
3,903,517
3,762,255
174,769
160,991
767,476
1,318,595
$ 12,831,479 $ 15,599,636 $ 18,481,391 $ 17,680,870
1,591,502
1,765,301
1,976,669
2,156,304
2,027,486
2,066,610
2,052,393
2,809,939
1,139,231
1,083,329
1,026,582
1,305,845
324,118
309,608
444,352
511,741
1,843,383
2,067,820
2,526,512
2,205,370
736,042
1,090,986
1,103,114
854,616
266,715
365,476
347,481
376,729
4,889,575
6,799,368
8,987,126
7,460,326
$ 12,818,052 $ 15,548,498 $ 18,464,229 $ 17,680,870
Total General Fund
Resources
Requirements
Budget
$ 49,489,455 $ 53,433,740 $ 55,241,960 $ 52,375,090
$ 49,230,356 $ 52,779,788 $ 54,270,405 $ 52,375,090
Page 10
Fiscal Year 2010-11
Budget
3-Year Comparison Continued
Fund Type
2007-08
Actual
2008-09
Actual
2009-10
Unaudited
2010-11
Tentative
Special Revenue Fund
Bookstore
Resources
Requirements
Child Development
Resources
Requirements
$
$
195,228
115,681
$
$
165,523
113,891
$
$
159,043
111,965
$
$
180,000
115,000
$
$
782,294
708,678
$
$
606,970
589,491
$
$
713,809
592,637
$
$
701,273
701,273
$
$
44,278 $
234,240 $
22,677 $
242,750 $
3,613,506 $
91,405 $
26,000
250,000
8,773,416 $ 10,171,263 $
8,773,416 $ 10,087,443 $
3,946,911 $
3,641,163 $
7,714,542
7,709,542
368,365 $
82,020 $
270,000
110,000
Capital Projects Fund
Capital Outlay
Resources
Requirements
Maintenance
Resources
Requirements
Property
Resources
Requirements
Bond Projects
Resources
Requirements
$
$
$
$
$
$
450,975 $
334,286 $
182,406 $
29,113 $
1,702,052 $ 11,761,955 $ 49,270,681 $
480,000
4,700,502 $ 13,924,767 $ 19,619,515 $ 20,000,000
Enterprise Fund
Cafeteria
Resources
Requirements
$
$
683,177 $
691,303 $
678,355 $
723,860 $
594,997 $
596,268 $
509,000
522,600
$
$
30,299 $
79,898 $
122,828 $
75,353 $
92,038 $
71,471 $
20,000
90,000
$
$
37,032 $
$
8,937 $
$
2,158,874 $
$
424,000
350,000
$
$
123,137 $
50,768 $
86,681 $
24,100 $
78,064 $
39,485 $
77,000
102,176
$
$
8,538 $
3,041,118 $
(2,524) $
61,220 $
3,975 $
3,400 $
4,000
4,000
$
$
26,443 $
38,236 $
13,410 $
54,453 $
121,533 $
46,417 $
22,000
45,000
Internal Service Fund
Self Insured
Resources
Requirements
Retiree Health Benefits
Resources
Requirements
Trust and Agency Fund
Associated Students
Resources
Requirements
Scholarships/Loan Trust
Resources
Requirements
Athletics
Resources
Requirements
Budget
Page 11