HARTNELL COMMUNITY COLLEGE DISTRICT
BOARD OF TRUSTEES – SPECIAL MEETING
DATE/TIME/PLACE
June 18, 2013, 5:00 p.m.
411 Central Avenue, Salinas
Building B, Room 208
Members of the Board
Candi DePauw, President / Patricia Donohue, Vice President
Bill Freeman, Elia Gonzalez-Castro, Ray Montemayor
Erica Padilla-Chavez, Demetrio Pruneda
Elaine Duran Luchini, Student Trustee
Willard Lewallen, Ph.D.
Board Secretary / Superintendent/President
AGENDA
I.
CALL TO ORDER
II.
PLEDGE OF ALLEGIANCE
III.
ROLL CALL
IV.
PUBLIC COMMENTS
Fifteen minutes (three minute maximum per person) set aside to receive public comments on items on the
published agenda.
V.
ADOPT TENTATIVE BUDGET 2013-2014, SET DATE AND TIME FOR PUBLIC HEARING AND
SET DATE TO ADOPT FINAL BUDGET
California Code of Regulation, Title 5, Section 58305, requires that the District develop a tentative budget
and forward to the Monterey County Office of Education for validation on or before July 1 of each year.
The board will consider:
1. Adoption of the 2013-2014 tentative budget required on or before July 1 of each year;
2. Setting September 3, 2013 at 5:00 p.m. as the date and time to conduct a public hearing on the budget
for fiscal year 2013-2014; and
3. Setting September 3, 2013 as the date to adopt the final budget for fiscal year 2013-2014
VI.
ADJOURNMENT
MISSION STATEMENT: Hartnell College provides the leadership and resources to ensure that all students shall have equal access to a quality
education and the opportunity to pursue and achieve their goals. We are responsive to the learning needs of our community and dedicated to a diverse
educational and cultural campus environment that prepares our students for productive participation in a changing world.
ACCOMMODATIONS: All meeting locations are wheelchair accessible. The following services are available when requests are made by 4:00 p.m. of
the Wednesday before the Board meeting: American Sign Language interpreters or use of a reader during a meeting; large print agenda or minutes;
assistive listening devices. Please contact, the Office of the President at (831) 755-6900, if you need assistance in order to participate in a public meeting
or if you need the agenda and public documents modified as required by Section 202 of the Americans with Disabilities Act. Act.
HCCD – BOARD OF TRUSTEES SPECIAL MEETING– JUNE 18, 2013
AGENDA ITEM FOR BOARD MEETING OF:
June 18, 2013
Title
Number
Adopt Tentative Budget for 2013-14, Set
Date and Time for Public Hearing, and Set
Date to Adopt Final Budget for 2013-14
V.A.
Area
Status
Prepared by: Alfred Muñoz, Vice President
Administrative Services
Action
Reference
Strategic Priority: 4
Accreditation Standard: III.D.1, 2, 3, 4
BACKGROUND/SUMMARY
California Code of Regulations, Title 5, Section 58305, requires the District to develop a tentative
budget and forward an information copy to the Monterey County Office of Education on or before
July 1 of each year.
Further budget actions required and included in the budget calendar are:
July 1, 2013
August 26, 2013
September 3, 2013
September 27, 2013
October 10, 2013
On or before the first day of July in each year, the District shall
adopt a tentative budget and forward an information copy to the
Monterey County Office of Education (CCR, Title 5, § 58305).
2013-14 budget available for public inspection
On or before the 15th day of September, the Board of Trustees shall
hold a public hearing and adopt a final budget (CCR, Title 5,
§ 58305 (c)).
On or before the 30th day of September, the District shall complete
the preparation of its adopted financial and budget report (CCR,
Title 5, § 58305 (d)).
In accordance with the CCR, Title 5, § 58305(d), on or before the
10th day of October, the District shall submit a copy of its adopted
annual financial and budget report to the Chancellor’s Office and
file a copy with the Monterey County Office of Education.
RECOMMENDATION
The administration recommends that the Board of Trustees:
1. Adopt the 2013-14 Tentative Budget required on or before July 1 of each year;
2. Set September 3, 2013 at 5:00 p.m. as the date and time to conduct a public hearing on the
2013-14 budget; and
3. Set September 3, 2013 as the date to adopt the final budget for fiscal year 2013-14
BUDGET IMPLICATION
Adoption of the Tentative Budget is necessary to provide a mechanism for expenditure of funds starting
July 1 until a Final Budget is adopted.
TENTATIVE BUDGET
Fiscal Year 2013-14
Presented: June 18, 2013
FISCAL YEAR 2013-14
Tentative Budget
Tentative Budget
Fiscal Year 2013-14
Table of Contents
Description
Page
EXECUTIVE SUMMARY
1
GENERAL FUND
Restricted
Unrestricted
4
7
OTHER FUNDS
Special Revenue Fund
Capital Projects Fund
Enterprise Fund
Internal Service Fund
Trust and Agency Fund
Student Financial Aid Fund
8
10
13
14
16
18
FISCAL YEAR 2013-14
TENTATIVE BUDGET
EXECUTIVE SUMMARY
Introduction
The Board of Trustees is required to hold a public hearing prior to June 30th to adopt a tentative budget for the
fiscal year. The public hearing and budget adoption is scheduled for June 18, 2013.
Below is a summary of all District funds. It includes estimated beginning fund balances, as of July 1, 2013,
revenues and expenditures, and estimated ending fund balances for each separate fund.
Estimated
Beginning
Fund Balance
July 1, 2013
Funds
General
Unrestricted
Restricted
Total
Special Revenue
Bookstore
Child Development
Total
Capital Projects
Capital Outlay
State Capital Match
Property Acquisition
Bond Projects
Total
Enterprise
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 2013-14
Revenue
Expense
Ending
Fund Balance
June 30, 2014
$
10,746,014
100,000
10,846,014 $
35,550,160
9,707,697
45,257,857 $
35,391,960
9,707,697
45,099,657 $
10,904,214
100,000
11,004,214
$
1,200,124
170,860
1,370,984 $
133,000
565,265
698,265 $
110,000
736,125
846,125 $
1,223,124
1,223,124
$
4,703,897
24,368
1,195,844
33,510,000
39,434,109 $
743,000
300,000
25,000
1,068,000 $
1,310,000
57,600
7,582,000
8,949,600 $
4,136,897
24,368
1,438,244
25,953,000
31,552,509
$
210,000
210,000 $
345,600
345,600 $
397,170
397,170 $
158,430
158,430
$
950,036
4,270,425
5,220,461 $
4,000
12,000
16,000 $
192,000
192,000 $
762,036
4,282,425
5,044,461
$
$
536,191
25,460
91,689
653,340 $
57,734,908 $
133,700
51,300
12,817,560
63,800
13,066,360 $
60,452,082 $
97,600
51,300
12,817,560
74,000
13,040,460 $
68,525,012 $
572,291
25,460
81,489
679,240
49,661,978
Page 1
Hartnell College
Tentative 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 as of May 14th.
Fiscal Year 2013-14 is an economic turnaround year after five years of severe down turn. For the
first time in five 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.
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 Governor, Assembly, and Senate have each proposed their own budgets. What the final
outcome will be is unknown at this time.
The Tentative Budget is built to be flexible. The District will prioritize new initiatives, program
restoration or contractions as state revenue adjustments are made.
Hartnell College Apportionment History and Funded FTES
$36,000,000
7,000
$35,393,835
$35,500,000
6,820
$35,000,000
$34,500,000
$34,692,917
6,610
$34,130,384
$34,000,000
6,545
$33,458,690
$33,500,000
6,465
$33,068,962
$33,000,000
$32,500,000
$32,000,000
$31,500,000
*2013-14
2012-13
2011-12
2010-11
2009-10
* Advance estimate
Page 2
Hartnell College
Tentative Budget
General Fund
$35,391,960 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
$35,550,160, with an estimated
beginning balance of $10.7 million.
Beginning reserves are one-time
resources and may be used
strategically to fund one-time
investments and requirements.
Property Tax - 49%
State Gen. Fund - 40%
Student Fees - 6%
Other State - 3%
Other - 2%
General Fund Unrestricted Requirements
State apportionment, funded by local property tax, student fees, and the state general fund, is the
largest source of revenue and represents 95% 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
The largest expenditure portion of
the budget is allocated for
employee salaries, associated
payroll costs, and benefits (81%).
The remaining budget (19%) is
appropriated for operating costs,
facility maintenance, supplies,
contracted services, and
equipment.
Capital - 1%
Transfer - 2%
Operating - 15%
Academic
Salaries - 37%
Supplies - 2%
Benefits - 23%
Classified
Salaries - 21%
General Fund Unrestricted Requirements
Page 3
Hartnell College
FISCAL YEAR 2013-14
Tentative 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 $9.7 million.
Restricted Funds
Federal
2009-10
Actual
AgTech Training Program
132,889
ARRA Allocation
218,747
CCRAA - Math & Science
2011-12
Actual
2012-13
Projected
2013-14
Tentative
24,841
529,061
128,185
70,904
115,925
14,912
926,624
143,175
B.T.O.P.
CCRAA - CSUMB
2010-11
Actual
100,000
CDE Tech Prep
Child Care Access Grant
13,665
34,811
30,328
35,987
Child Care Food Program
8,479
10,218
7,968
3,858
10,029
11,760
8,664
10,000
10,000
368,736
631,126
875
9,125
46,970
49,389
44,025
Child Devel Training Consortium
Clean Energy
CSUMB E-Transcripts
CTE Transitions
Dept of Social & Employ Svs
408,029
378,761
333,587
383,324
576,031
Federal Work Study
166,898
138,929
139,624
145,000
161,090
9,895
8,760
81,006
77,287
77,287
156,414
153,472
First 5 Contract
First 5 ECE
147,632
141,514
148,059
101,472
109,000
Gear Up Salinas
723,380
1,335,389
1,203,840
410,575
21,357
H.S. Equivalency Program "HEP"
328,109
497,940
583,982
491,724
494,578
31,948
103,641
89,718
117,419
National Institute of Health
13,476
14,995
16,755
15,121
12,000
National Service Awards
44,125
42,752
40,050
27,250
40,000
12,600
170,973
225,130
307,868
2,481
19,326
19,238
8,934
NSF MBRACE
35,690
29,279
5,719
2,900
NSF S-STEM
23,750
76,234
88,835
110,115
177,735
126,849
44,995
Foster & Kinship Care Education
Gavilan Subaward
NASA SEMAA
NSF ATE
NSF CCLI
89,993
NSF CSUMB CSIT-in-3
NSF Women & Latino in STEP Program
Probation Contract
31,300
Probation Department Contract
25,775
Rancho Cielo
Stu Support Svs Prgm (TRIO)
271,526
230,519
32,000
32,000
213,035
208,648
70,800
215,043
Page 4
FISCAL YEAR 2013-14
Hartnell College
Restricted Funds
2009-10
Actual
Federal, continued
2010-11
Actual
Tech Prep Consortium
67,750
69,708
Temp. Assis. for Needy Families (TANF)
69,339
55,532
Title V Gavilan
726,530
653,645
Title V STEM
346,828
638,999
Title V CUSP
Title V STP
Tentative Budget
2011-12
Actual
262,217
294,932
201,190
140,233
WIA Youth CTE
Workability III Grant
56,479
51,138
241,633
1,119,966
1,200,000
813,744
224,320
494,173
448,828
753,700
226,709
805,753
1,269,878
55,794
89,342
255,436
240,864
254,187
238,885
261,065
5,655
Workforce Investment Board (WIB)
YESS - ILP
Federal Total
Restricted Funds
State
Basic Skills Initiative
Block Grant
California Articulation Grant
2013-14
Tentative
54,592
USDA-NIFA
VTEA
2012-13
Projected
$
22,482
22,499
22,500
23,500
5,861,869 $
6,562,258 $
5,810,036 $
5,822,289 $
2009-10
Actual
2010-11
Actual
2011-12
Actual
69,154
89,725
59,686
364,836
174,960
21,802
2012-13
Projected
22,500
6,149,834
2013-14
Tentative
61,122
259,047
519
CALWORKS
183,213
178,175
186,232
187,580
176,391
CARE Program
102,321
106,939
100,376
100,376
95,357
CTE Community Collaborative #1
205,239
CTE Community Collaborative #2
88,510
272,580
CTE Community Collaborative #3
6,299
214,087
89,614
18,304
381,696
295,550
71,155
8,934
219,689
CTE Community Collaborative #4
13,231
CTE Community Collaborative #5
CTE Community Collaborative #6
CTE Equipment for Nursing Program
18,871
CTE Linking After School Employment
225,368
CTE Nursing Enrollment & Retention
155,733
40,061
DSP&S
320,380
360,990
335,716
338,786
317,257
EOPS
540,401
482,457
490,735
481,885
457,791
78,811
Equal Employment Opportunity
6,556
5,829
1,929
495
5,118
Foster & Kinship Care Education
49,211
47,171
49,353
52,138
51,157
179,124
205,758
113,088
100,452
180,346
44,013
IDRC - Food Safety
101,520
IDRC - Media
IDRC - Sustainable Construction
IDRC - Sustainable Design
103,215
75,099
125,641
Page 5
FISCAL YEAR 2013-14
Hartnell College
Restricted Funds
2009-10
Actual
State, continued
Lottery - Prop 20
201,141
Matriculation
236,803
50,568
MESA
Nursing Enrollment Growth
2010-11
Actual
Tentative Budget
2011-12
Actual
-
2012-13
Projected
2013-14
Tentative
225,683
125,000
125,000
309,135
267,774
254,385
254,547
50,500
50,500
58,500
50,500
59,457
119,917
89,687
169,700
50,000
OSHPD - Nurse Residency
OSHPD - Song Brown
Renovation & Repair Grant
61,158
68,842
18,762
21,238
255,113
329,796
107,400
74,393
Small Business Devel. Ctr. (SBDC)
3,988
Staff Development Project
301,435
Student Financial Aid Administration
296,735
296,281
7,001
TTIP
49,768
YEP - Career Pathways
State Total
$
Restricted Funds
3,466,442 $
2009-10
Actual
Local/Other
3,204,078 $
2010-11
Actual
3,250,223 $
2011-12
Actual
2,508,273 $
2012-13
Projected
2,756,842
2013-14
Tentative
4,700
ACE MPFYF
ACE Program
CA Endowment
16,046
8,454
12,187
8,004
7,365
34,104
230,077
150,600
72,417
CEFT CSUMB Subaward
11,219
Foundation - Faculty
Foundation - Ag Tech Institute
Lumina Foundation
278,355
206,317
108,273
80,573
24,667
33,922
26,312
2,806
Natividad Medical Center
235,000
175,000
175,000
160,000
9,679
Nursing MBRNEC CSUMB Subaward
53,057
Parking Services
586,925
426,810
194,527
176,372
219,601
175,000
4,117
Planetarium Foundation Program
390,119
SVMHCS Grant
Local/Other Total
$
750,314 $
1,038,166 $
833,232 $
874,869 $
801,021
TOTAL RESTRICTED FUND
$
10,078,625 $
10,804,502 $
9,893,491 $
9,205,432 $
9,707,697
Page 6
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
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
Total General Fund:
Resources
Requirements
FISCAL YEAR 2013-14
2009-10
Actual
2010-11
Actual
Tentative Budget
2011-12
Actual
2012-13
Projected
2013-14
Tentative
17,483
16,657
22,364
22,581
25,500
15,925,614
17,388,320
13,892,710
15,789,345
15,405,736
20,815,919
20,130,651
20,727,853
19,156,390
19,638,924
379,251
100,000
465,000
480,000
$ 37,138,267 $ 37,535,628 $ 34,742,927 $ 35,433,316 $ 35,550,160
11,991,663
6,263,450
6,282,525
393,480
4,973,195
177,681
6,047,501
36,129,495
12,529,203
6,972,165
6,433,725
403,475
5,606,055
202,688
1,700,000
33,847,311
14,140,594
7,085,459
6,952,355
366,570
5,032,647
148,690
467,800
34,194,115
5,856,079
3,280,259
841,809
6,562,258
3,345,901
584,551
5,763,066
3,234,434
564,723
12,354,208
7,350,000
7,070,000
430,214
4,353,300
125,000
1,800,000
33,482,722 $
13,165,979
7,625,445
7,953,187
609,675
5,230,474
184,200
623,000
35,391,960
5,822,289
6,149,834
2,508,273
2,756,842
874,869 $
801,021
$ 9,978,147 $ 10,492,710 $ 9,562,223 $ 9,205,431 $ 9,707,697
1,980,129
2,096,591
1,041,682
444,352
2,522,762
1,103,114
548,879
341,116
$ 10,078,625 $
1,778,279
2,337,972
913,193
399,624
3,027,777
1,315,550
575,549
456,558
10,804,502 $
1,561,662
2,603,850
1,036,788
359,978
2,682,401
660,125
624,008
364,680
9,893,492 $
1,635,317
2,377,365
1,051,053
439,195
1,726,572
887,005
823,097
265,828
9,205,432
2,028,620
2,405,091
1,176,833
353,402
1,942,933
684,301
829,198
287,319
9,707,697
$ 47,116,414 $ 48,028,338 $ 44,305,150 $ 44,638,747 $ 45,257,857
$ 46,208,120 $ 44,651,813 $ 44,087,607 $ 42,688,154 $ 45,099,657
Page 7
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
OTHER FUNDS
Special Revenue Fund
$846,125 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 $133,000 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 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. This program has traditionally been self-supporting. Due to state budget cuts to
the child care program, Hartnell will deficit spend in 2013-14 using reserves within the fund to cover cost
overrun. Due to possible continued deficit spending, Hartnell will outsource the Alisal Campus Center to
begin January 1, 2014.
$800,000
$736,125
$700,000
$600,000
$565,265
$500,000
$400,000
$300,000
$200,000
$133,000
$110,000
$100,000
$Revenue
Expense
Bookstore
Revenue
Expense
Child Development
Page 8
Fund Type
SPECIAL REVENUE FUND
Bookstore (Fund 31)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
159,043
118,675
137,661
139,000
133,000
$
159,043 $
118,675 $
137,661 $
139,000
133,000
$
111,965
111,965 $
110,753
110,753 $
109,820
109,820 $
110,000
110,000 $
110,000
110,000
692,721
21,087
689,899
13,415
682,761
49,236
540,150
53,484
481,157
84,108
713,808 $
703,314 $
731,997 $
593,634 $
565,265
9,569
384,969
128,694
17,430
7,364
1,215
510,549
133,591
20,217
12,851
4,759
494,563
137,954
26,626
15,214
58,150
432,538
138,224
22,120
10,489
20,657
$
$
$
$
$
511,316
159,845
19,858
43,972
1,134
549,241 $
681,967 $
732,507 $
624,028 $
736,125
Total Special Revenue Fund
Resources
$
872,851 $
Requirements
$
661,206 $
821,989 $
792,720 $
869,658 $
842,327 $
732,634 $
734,028 $
698,265
846,125
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
Child Development
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
$
Page 9
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Capital Projects Fund
$8,949,600 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 projects at the Alisal campus and the science building on the main campus will continue during
2013-14.
$1,400,000
$1,310,000
$1,200,000
$1,000,000
$800,000
$743,000
$600,000
$400,000
$300,000
$200,000
$57,600
$Revenue
Expense
Capital Outlay
Revenue
Expense
Property Acquisition
$8,000,000
$7,582,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$-
$0
$0
Revenue
Expense
State Match Fund
$25,000
Revenue
Expense
Bond Fund
Page 10
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Fund Type
2009-10
Actual
2010-11
Actual
Capital Projects Fund
CAPITAL OUTLAY (Fund 41)
Resources
Federal
State
Local
93,506
41,621
Transfers In
3,820,000
1,080,000
Total Resources
$ 3,913,506 $ 1,121,621 $
Requirements
2011-12
Actual
2012-13
Projected
314,955
48,000
350,000
1,800,000
664,955 $ 1,848,000 $
2013-14
Tentative
43,000
700,000
743,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
10,964
42,305
38,137
10,695
64,864
167,258
5,603
29,329
1,361,974
8,000
27,000
1,209,000
8,000
27,000
1,275,000
91,406 $
242,817 $ 1,396,906 $ 1,244,000 $ 1,310,000
Transfers Out
Total Requirements
$
PROPERTY ACQUISITON (Fund 44)
Resources
Federal
State
Local
368,365
Transfers In
Total Resources
$
368,365 $
Requirements
345,565
345,565 $
286,980
10,880
297,860 $
282,000
300,000
282,000 $
300,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
43,080
38,940
29,020
39,753
82,020 $
29,020 $
39,753 $ 1,619,103 $
47,600
1,571,503
47,600
10,000
Transfers Out
Total Requirements
$
57,600
Page 11
Hartnell College
Fund Type
Tentative Budget
FISCAL YEAR 2013-14
2009-10
Actual
2010-11
Actual
Capital Projects Fund
STATE CAPITAL MATCH
Resources
Federal
State
2,717,185
1,043,899
Local
19,152
5,920
Transfers In
Total Resources
$ 2,736,337 $ 1,049,819 $
Requirements
2011-12
Actual
2012-13
Projected
2013-14
Tentative
2,206
200
2,206 $
200 $
-
- $
- $
-
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
2,717,185
1,043,899
3,011
$ 2,720,196 $ 1,043,899 $
BOND PROJECTS (Fund 45)
Resources
Federal
State
Local
49,270,681
Transfers In
Total Resources
$ 49,270,681 $
Requirements
Academic Salaries
56,390
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
67,214
299,109
130,000
25,000
67,214 $
299,109 $
130,000 $
25,000
18,595
7,170
21,259
9,288
26,167
8,125
26,500
9,442
16,730,347
5,415,329
7,500,000
7,546,058
17,413
Operating Exp.
Capital Outlay
20,466,681
Transfers Out
Total Requirements
$ 20,540,484 $ 16,756,112 $ 5,445,876 $ 7,534,292 $ 7,582,000
Total Capital Projects Fund
Resources
$ 56,288,889 $ 2,584,219 $ 1,264,130 $ 2,260,200 $ 1,068,000
Requirements
$ 23,434,106 $ 18,071,848 $ 6,882,535 $ 10,397,395 $ 8,949,600
Page 12
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Enterprise Fund
$397,170 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 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.
$450,000
$397,170
$400,000
$345,600
$350,000
$300,000
Net Revenue
Expense
Cafeteria
Fund Type
ENTERPRISE FUND (Fund 52)
Resources
Federal
State
Local
Transfers In
Total Resources
Requirements
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
307,193
272,590
341,418
377,600
345,600
307,193 $
272,590 $
341,418 $
377,600 $
345,600
189,091
144,897
24,886
10,065
183,641
101,445
30,155
11,868
230,543
108,334
32,202
20,975
209,815
115,000
29,000
15,088
228,082
120,000
30,000
19,088
$
368,939 $
327,109 $
392,054 $
368,903 $
397,170
Total Enterprise Fund
Resources
$
Requirements
$
307,193 $
368,939 $
272,590 $
327,109 $
341,418 $
392,054 $
377,600 $
368,903 $
345,600
397,170
$
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
Page 13
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Internal Service Fund
$192,000 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 $4.3 million. Although GASB allows up to 30 years to fully fund
this liability, the District has already designated over $4.3 million.
$250,000
Self Insurance Fund
Retiree Health Benefit Fund
$192,000
$192,000
$200,000
$150,000
$100,000
$50,000
$-
$12,000
$12,000
$4,000
$4,000
Revenue
Expense
Revenue
$0$Expense
Retiree Health Benefits
Page 14
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Fund Type
2009-10
Actual
INTERNAL SERVICE FUND
Self Insured (Fund 61)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
92,037
4,004
10,015
1,300
4,000
92,037 $
4,004 $
10,015 $
1,300 $
4,000
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
49,385
29,993
60,130
80,000
175,000
22,086
17,379
17,020
15,500
17,000
71,471 $
47,372 $
77,150 $
95,500 $
192,000
5,126
720,000
725,126 $
16,613
117,800
134,413 $
12,000
100,000
112,000 $
12,000
12,000
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
$
Retiree Health Benefits (Fund 62)
Resources
Federal
State
Local
18,874
Transfers In
2,140,000
Total Resources
$ 2,158,874 $
Requirements
Academic Salaries
Classified Salaries
0
0
0
0
0
- $
- $
- $
- $
-
Total Internal Service Fund
Resources
$ 2,250,911 $
Requirements
$
71,471 $
729,130 $
47,372 $
144,428 $
77,150 $
113,300 $
95,500 $
16,000
192,000
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
Transfers Out
Total Requirements
$
Page 15
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Trust and Agency Fund
$222,600 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 Student Body,
Fund Type
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
Trust and Agency Fund
ASSOCIATED STUDENTS (Fund 71)
Resources
Federal
State
Local
Transfers In
Total Resources
$
69,157
11,965
81,122
$
92,218
10,753
102,971
$
116,693
7,970
124,663
$
95,500
9,819
105,319
$
123,700
10,000
133,700
Requirements
7,702
742
34,000
5,008
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
Capital Outlay
34,241
8,999
2,246
49,491
1,176
42,800
11,805
1,320
100,137
730
35,100
13,303
5,000
42,500
5,000
35,000
13,000
5,000
39,600
5,000
Transfers Out
Total Requirements
$
SCHOLARSHIPS/LOAN TRUST (Fund 75)
Resources
Federal
State
Local
Transfers In
Total Resources
$
Requirements
47,452
$
96,153
$
156,792
4,738
1,739
2,856
4,738 $
1,739 $
2,856
$
100,903
$
61,500
$
61,500
97,600
51,300
$
51,300
Classified Salaries
Payroll Costs/Benefits
Supplies/Materials
Operating Exp.
1,840
29,122
1,311
56,500
51,000
1,840 $
29,122 $
1,311 $
56,500 $
51,000
Capital Outlay
Transfers Out
Total Requirements
$
Page 16
Tentative Budget
FISCAL YEAR 2013-14
Hartnell College
Fund Type
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
Trust and Agency Fund
ATHLETICS (Fund 79)
Resources
Federal
State
Local
Transfers In
Total Resources
54,529
17,318
36,500
63,800
54,529 $
17,318 $
36,500 $
63,800
5,007
42,766
5,096
64,057
3,809
27,278
5,000
29,000
5,000
69,000
47,773 $
69,153 $
31,087 $
34,000 $
74,000
Total Trust and Agency Fund
Resources
$
207,393 $
Requirements
$
97,065 $
159,239 $
194,428 $
144,837 $
189,190 $
203,319 $
191,403 $
248,800
222,600
$
21,533
100,000
121,533 $
Requirements
Academic Salaries
Classified Salaries
Payroll Costs/Benefits
Supplies & Materials
Operating Expenses
Capital Outlay
Transfers Out
Total Requirements
$
Page 17
Hartnell College
Tentative Budget
FISCAL YEAR 2013-14
Student Financial Aid Fund
$12,817,560 requirement
Fund Type
STUDENT FIN. AID FUND
FEDERAL
Resources
Federal
State
Local
Transfers In
Total Resources
2009-10
Actual
8,036,596
451,411
2010-11
Actual
2011-12
Actual
2012-13
Projected
2013-14
Tentative
11,388,311
509,661
12,703,864
608,815
12,178,000
650,000
12,167,560
650,000
$ 8,488,007 $ 11,897,972 $ 13,312,679 $ 12,828,000 $ 12,817,560
Requirements
Academic
Direct Loans
National Service Awards
SEOG
PELL
101,227
44,125
118,335
7,772,909
147,485
395,886
42,752
150,465
10,651,723
23,346
903,155
40,050
134,643
11,602,670
40,000
138,000
12,000,000
40,000
138,000
11,989,560
STATE
CAL Grants
451,411
509,661
608,815
650,000
650,000
$ 8,488,007 $ 11,897,972 $ 13,312,679 $ 12,828,000 $ 12,817,560
Total Student Financial Aid Fund
Resources
$ 8,488,007 $ 11,897,972 $ 13,312,679 $ 12,828,000 $ 12,817,560
Requirements
$ 8,488,007 $ 11,897,972 $ 13,312,679 $ 12,828,000 $ 12,817,560
Page 18