2015/2016 adopted budget · 2015-09-03 · table of contents i. introduction a. transmittal memo 1...

2015/2016 ADOPTED BUDGET

Presented to the Board of Trustees September 8, 2015

Doug Smith, Vice Chancellor, Administrative Services Peter Fitzsimmons, Executive Director of Fiscal Services

Anthony Oum, Assistant Director of Fiscal Services Linda Wilczewski, Controller

Prepared in collaboration with Fiscal Services Staff

BOARD OF TRUSTEES AND

ADMINISTRATIVE OFFICERS

BOARD OF TRUSTEES Wendy Ho, President

Rudy Nasol, Vice President Jeffrey Lease Mayra Cruz Scott Pham

Huong Nguyen Craig Mann

ADMINISTRATIVE OFFICERS John Hendrickson, Interim Chancellor

Carol Coen, Vice Chancellor, Workforce, Economic, & Resource Development Kim Garcia, Vice Chancellor, Human Resources

Tamela Hawley, Interim Vice Chancellor of Institutional Effectiveness & Student Success Ben Seaberry, Vice Chancellor of Information Technology/CISO

Doug Smith, Vice Chancellor, Administrative Services Byron Clift Breland, President, San Jose City College

Henry Yong, President, Evergreen Valley College

TABLE OF CONTENTS I. Introduction

A. Transmittal Memo 1

B. FY 2015/2016 Adopted Budget Summary 5

C. Board Principles: FY2015/2016 Budget Planning 6

II. General Funds 8

A. Unrestricted General Fund 10 12

B. Parking Fund 11 58

C. Financial Stabilization Fund 12 59

D. Facility Rental Fund 15 60

E. Workforce Institute Fund 16 64

F. Categoricals & Grants Fund 17 70

G. Health Fees Fund 18 83

III. Capital/Bond Project Funds 86

A. GO Bond Measure G-2004 Series B Fund 31 88

B. GO Bond Measure G-2004 Series C Fund 32 92

C. Capital Projects Fund 36 96

D. GO Bond Measure G-2010 Series A Fund 41 100

E. GO Bond Measure G-2010 Series B Fund 42 104

F. GO Bond Measure G-2010 Series C Fund 43 108

G. GO Bond Measure G-2010 Series D Fund 44 114

IV. Special Revenue Funds 119

A. Cafeteria Fund 70 120

B. Child Development Fund 72 121

C. Bookstore 123

V. Internal Service Fund 124

A. Self-Insurance Fund 61 125

VI. Fiduciary Funds 126

A. Financial Aid Fund 48 127

B. Scholarships & Loan Agency Fund 96 130

VII. OPEB-Related Funds 133

A. OPEB Bond Flow Chart 134

B. OPEB Trust Fund 75 135

C. Retiree Benefit Fund 81 136

D. Long Term Debt OPEB Fund 85 137

VIII. Long-Term Debt Funds 138

A. L/T Debt GO Bond Measure I Fund 83 139

B. L/T Debt GO Bond Measure G 2004 Fund 84 140

C. L/T Debt GO Bond Measure G 2004 Fund 86 141

IX. Appendices

A. Budget Assumptions 142

B. Recap of Fund Balances 145

C. One-Day Cost Analysis of Salaries & Benefits 146

D. 1% Cost Analysis of Salaries & Benefits 149

E. FY 14-15 Apportionment Worksheet 152

F. Historical Review and Basis for Future Budgeting Property Tax 153

G. 2014-2015 Apportionment Attendance Report CCFS 320 Annual 154

H. FY15-16 Adopted Budget Public Hearing Proof of Publication 167

I. Adopted Resolution Number 060915-02 Establishing the FY 2015-2016 Appropriation Limit (GANN) 168

J. California Community Colleges GANN Limit Worksheet 169

K. Associated Students Unaudited Financials 170

L. Foundation Unaudited Financials 172

M. Bad Debt Allowance Projection for Adopted Budget FY15-16 173

N. Glossary of Accounting Terminology 174

September 8, 2015 To: Interim Chancellor Hendrickson

Honorable Board of Trustees From: Doug Smith, Vice Chancellor of Administrative Services Introduction

Enclosed for your information please find the proposed FY2015-2016 Adopted Budget. The approval of this budget by the Board of Trustees is required by September 15, 2015. The SJECCD Adopted Budget reflects the Final State Budget as it applies to the College District, the initial property tax figure provided by the Santa Clara County Tax Collector, and all Board actions and decisions through August 25, 2015. On August 28, 2015 the District Budget Committee reviewed this budget in detail and accepted this report including the underlying budget assumptions as presented.

Immediately following this transmittal letter is a summary of the District’s Unaudited Actuals for the General Fund for FY2014-2015, a summary of the Adopted Budget for FY2015-2016, and Estimated Budgets for FY2016-2017 and FY2017-2018.

As noted, the District Budget Committee reviewed these documents, including assumptions and basis within which budget projections have been made. The District Budget Committee is very knowledgeable and highly informed about budget detail, and has an excellent understanding of the overall budget picture, including the changing nature of apportionment funding, property tax funding, and the underlying budget assumptions used. As we go forward, the District Budget Committee will be very key and influential in validating the District budget status as it is updated with revised financial projections on a quarterly basis.

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FY2015-2016 Tentative Budget Transmittal Memo June 9, 2015 Page 2 of 4

2014-2015 Fiscal Year

The District finished FY2014-2015 with an unaudited ending fund balance of $12,645,173 representing 13.6%. Total revenues for the fiscal year were $92,055,301 up from $85,625,420 in FY2013-2014, representing a year over year increase of $6,429,881. Our final property tax figure represented an increase of 10.28% over the prior year and we estimate finishing with $20,807,592 in revenue in excess of our State Apportionment entitlement.

On the expenditure side, our year-end unaudited actuals were $92,829,268. Of this $78,098,163 were personnel costs representing 84.1% of our expenditures with the balance being operating costs totaling $14,731,105, 15.9% of our expenditures. These figures include a new allocation for Board Initiatives, including $950,000 for Redesign, $750,000 for Student Success Initiatives, and $100,000 for High Impact Programs. They also include the agreed-upon compensation increases to the CSEA Employee Group, AFT 6157, the Management, Supervisory, and Confidential Group, and Executive Staff. Additionally, increases were provided for changes to health and welfare insurance premiums, and additional costs associated with changes to statutory benefit rates including STRS and PERS.

2015-2016 Fiscal Year

The Adopted Budget for FY2015-2016 is balanced and projects an increase of $1,384,356 to the fund balance. Revenues are projected to be $101,012,379, expenditures are projected to be $99,628,023 and the ending fund balance is projected to be $14,029,529 representing 14.1%.

The revenues included in the adopted budget utilize our first property tax figure from the Santa Clara County Tax Collector at 3.67%. We receive four additional updates to our property tax numbers throughout the year. In each of the prior two years, from our initial figure to our final figure we have experienced an increase of 3.19% and 3.51%. In FY2013-2014 our first property tax indicator was 5.28% and last year was 6.77% as compared to 3.67% this year. Our Basic Aid status relative to the traditional State Apportionment revenue entitlement is projected to be $21,796,038.

On the expenditure side $1.2 million in additional one-time dollars has been allocated to the Colleges and Workforce Institute for student success and program enhancement, $486,704 in on-going support has been provided to the Colleges by redirecting the cost of the ADA interpreter services to the districtwide allocation, and $113,561 in on-going support has been added to the Colleges for curriculum innovations focused on the International Program, STEM and CTE. The FY2015-2016 budget also includes an additional $3,050,000 million in Board Initiatives, including High Impact Programs, Student Success and Redesign. The Student Success and Redesign efforts

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are dedicated to staffing positions throughout the College District. This budget also absorbs the increased cost of health and welfare benefits and the increased premiums for STRS and PERS retirement benefits. To date, there has not been an allocation to the District Stabilization Fund which was established in February, 2015 as Board of Trustee Budget Principle number 8.

2016-2017 Fiscal Year and 2017-2018 Fiscal Year

Our fiscal outlook remains strong in the out years but we must remain cautious in our commitments, and make our long-term stabilization set-asides while staying prudently and carefully managed. We are now nearly, entirely, property tax dependent and our medical premiums, and retirement costs continue to escalate. We are looking at a Cadillac Tax burden beginning in 2018 and Proposition 30 is scheduled to sunset in two years.

As an organization our property tax revenue now represents approximately 86% of our unrestricted general fund revenue. Beginning in January, 2018 the ACA Cadillac Tax takes effect placing an annualized estimated new burden on the College District of $1.8 million. On December 31, 2017 Proposition 30 sunsets which has provided $1.2 million in annual revenue that will no longer be received. And PERS and STRS are both projecting approximately 2% annual rate increases over the next few years at a substantial new cost to the District. All of these changes need to be carefully tracked, monitored and provided for.

For planning purposes we will maintain our conservative posture with our property tax estimates growing at a rate of 3.5% as a way to protect jobs and programs, to avoid potential significant unplanned reductions, and to remain prudent and responsible with our spending commitments. Additionally, this conservative revenue methodology functions as a budget stabilizer and helps offset our modest general fund reserve balance relative to State-wide averages. During the present economic outlook, we expect these property tax figures to grow beyond our projections, which will provide the Trustees the opportunity to further advance their Board Initiatives and Ends Policies.

Summary

The proposed FY2015-2016 Adopted Budget has been carefully reviewed by the District Budget Committee, projects an ending fund balance of 14.0%, and is being presented to the Board of Trustees for approval.

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For the District’s financial future there are eight key data points to watch: 1) Property Tax receipts; 2) Board Initiatives priorities and efforts; 3) Board Ends and Student Success and Access Enhancement strategies and funding efforts; 4) Collective Bargaining efforts; 5) Health and Welfare increases; 6) STRS and PERS pension employer rate increases; 7) the increased impact of the ACA Cadillac Tax and loss of Proposition 30 funding; 8) and the need to fund the Stabilization Fund with one-time dollars while the economy is providing adequate new resources. These elements are the major factors that will influence this budget and the District’s financial future.

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San Jose/Evergreen Community College DistrictAdopted Budget Summary

September 8, 2015

Unaudited Actuals

Adopted Budget

Estimated Budget

Estimated Budget

2014‐15 2015‐16 2016‐17 2017‐18

Beginning Fund Balance $13,419,140 16.1% $12,645,173 13.6% $14,029,529 14.1% $10,260,258 10.2%

Revenues$122,286 $0 $0 $0

State $4,962,678 $10,986,653 $4,265,070 $3,684,231Local $86,550,541 $89,406,450 $92,169,363 $94,999,106Other Sources/Transfers $419,796 $619,276 $181,676 $181,676

Total Revenues $92,055,301 $101,012,379 $96,616,109 $98,865,013

ExpendituresCertificated $41,193,428 $39,532,758 $39,903,511 $40,277,751Classified $18,514,469 $20,842,154 $20,977,049 $21,112,887Benefits (health & welfare, statutory) $18,390,266 $22,035,869 $23,283,105 $24,686,168

Total Personnel $78,098,163 84.1% $82,410,781 82.7% $84,163,665 83.8% $86,076,806 83.4%

Materials & Supplies $917,633 $1,134,285 $979,052 $979,052Operating Expenses $10,638,984 $10,764,927 $9,730,975 $10,472,481Capital Outlay $345,922 $169,825 $152,345 $152,345Contingency/Other Outgo $2,828,566 $5,148,205 $5,359,343 $5,469,191

Total Non‐Personnel $14,731,105 15.9% $17,217,242 17.3% $16,221,715 16.2% $17,073,069 16.6%

Total Expenditures $92,829,268 $99,628,023 $100,385,380 $103,149,875

Net Change in Fund Balance ($773,967) $1,384,356 ($3,769,271) ($4,284,862)

Ending Fund Balance $12,645,173 13.6% $14,029,529 14.1% $10,260,258 10.2% $5,975,396 5.8%

Federal

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Board of Trustees Principles Adopted February 24, 2015

1. Trustees to provide the Chancellor & staff with policy framework for managing an “appropriate” fund balance & structural balance

2. Validate “student‐centered” approach

3. Compliance with accreditation standards

4. Distinguish between on‐going vs. one‐time savings & needs

5. Add back slowly and strategically to maximize program initiatives

6. Seek efficiencies and revenue opportunities

7. Establish and maintain an employee salary and compensation structure that is competitive among the Bay 10 Community College Districts

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8. Establish a District Stabilization Fund

• Board authority required to access

• Access during economic downturn

• Replenish in healthy fiscal times

9. Establish and maintain a balanced funding model

• Compensation

• Board Initiatives (staffing)

• Global Ends Policy Initiatives

10. Property Tax projections will be based on 3.5% growth and will be adjusted each period based on County Tax Collector updates.

11. Adopted Budgets and Quarterly Reports will include long‐term revenue and expenditure forecasts, enrollment experience, and financial risk analysis. (BP6200)

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GENERAL FUNDS

GENERAL FUND 10 – UNRESTRICTED

The Unrestricted General fund provides the resources necessary to sustain the day-to-day activities of the colleges and the district and pays for most operating expenditures district-wide.

Revenues

The FY2015-2016 Adopted Budget assumes an increase in revenues of $694,372 from the FY2015-2016 Tentative Budget attributed to slight increases totaling $305,706 in State revenues (primarily associated to mandated cost reimbursements); an increase of $334,611 in anticipated local revenues (primarily associated with property taxes), and a modest increase of $54,055 in other financing sources (primarily associated with increases to transfers in from Fund 15, the Facility Rental Fund).

Expenditures

The FY2015-2016 Adopted Budget reflects a 2% increase in expenditures from the FY2015-2016 Tentative Budget. The budget includes an 8% increase in district-wide expenditures (primarily associated with interpreter services for Evergreen Valley College, the on-going Education Master Plan and Facility Master Plan contracts, and utility costs); a 3% increase to District Office expenditures (primarily associated with salary and benefits); a 1% increase in expenditures at San Jose City College and a 2% increase at Evergreen Valley College (primarily associated with salary and benefits and unspent discretionary carryover from FY2014-2015).

Reserve

The ending fund balance for FY2014-2015 was 13.62%, which was a draw from fund balance in the amount of $773,967 and the ending fund balance for FY2015-2016 is estimated at 14.08%, which is an addition of $1,384,356.

Education Protection Account (Proposition 30)

The voters of California approved Proposition 30, the Schools and Local Public Safety Act of 2012, which created the Education Protection Account (EPA). Funds received from the EPA cannot be spent on administrative salaries and benefits or any other administrative costs. The District estimates to receive $1,235,677 from the EPA in FY2015-2016, which is included in the FY2015-2016 Adopted Budget. It is important to note that these funds are set to expire in FY2017-2018.

The Board of Trustees is required to make a spending determination in open session of a public meeting. Accordingly, the Board of Trustees by way of approving the FY2015-2016 Adopted Budget, determines that the funds received from the Education Protection Account be offset by instructional expenditures included in the FY2015-2016 Adopted Budget.

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GENERAL FUNDS – RESTRICTED

Parking Fund 11

The Parking Fund was augmented by the Unrestricted General Fund to support operations by $103,484 in FY2011-2012. On April 10, 2012, the Board of Trustees authorized an increase to parking permits and daily parking fees to mitigate the reliance of the Unrestricted General Fund. As a result of this action coupled with vacancies in Campus Police Services, the Parking Fund had an ending fund balance of $108,583 on June 30, 2014 and $46,253 on June 30, 2015. With declining revenues and the filling of the afore-mentioned vacancies, the FY2015-2016 Adopted Budget assumes the necessitation of an augmentation by the Unrestricted General Fund to support operations in the amount of $285,798 for FY2015-2016.

Financial Stabilization Fund 12

On February 24, 2015, the Board of Trustees authorized the creation of this fund. Discussions are underway on triggers that would provide resources to this fund as well as circumstances that would need to exist for this fund to be used.

Facility Rental Auxiliary Fund 15

The Facilities Rental Auxiliary Fund was established in FY2010-2011 to track facilities rental fees received and to track corresponding costs associated with rental activities. Activity within this fund is limited to facilities rental activities; however, fund balances may be transferred to other funds to support shortfalls or other expenditures. The revenues and expenditures within this fund associated with the District Office represent the activities associated with the tenants at the district office located at 40 S. Market St.

San Jose City College transferred $195,544 and is anticipating transferring $336,200 to the Unrestricted General Fund in FY2014-2015 and FY2015-2016, respectively. Evergreen Valley College transferred $41,056 and is anticipating transferring $90,000 to the Unrestricted General Fund in FY2014-2015 and FY2015-2016, respectively. The District Office is transferred $83,175 and is anticipating transferring $133,000 to the Unrestricted General Fund in FY2014-2015 and FY2015-2016, respectively, to offset the cost of parking at new district office.

Workforce Institute Fund 16

The Workforce Institute made a contribution of $275,000 to the Unrestricted General Fund in FY2009-2010 and $411,000 in FY2010-2011. Beginning in FY2011-2012, the District and the Workforce Institute agreed that the Workforce Institute would annually transfer 15% of its operating profit (defined as annual revenues in excess of annual expenditures) to the District, which was $70,788 in FY2011-2012. The Workforce Institute has run a deficit since FY2012-2013 and required an augmentation from the Unrestricted General Fund of $116,877 in FY2014-2015 and is anticipated requiring an augmentation from the Unrestricted General Fund of $502,510 in FY2015-2016.

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Categorical and Grant Fund 17

The transfer out from the Unrestricted General Fund to support State categorical programs was $159,434 in FY2014-2015 and is anticipated to be $270,897 in FY2015-2016. This is a significant decrease from past years when $695,556 in FY2010-2011, $510,780 in FY2011-2012, and $488,789 in FY2012-2013 was used to augment the programs; however, an increase from FY2013-2014 when $88,775 was needed to augment State categorical programs.

For a breakdown of the programs that are anticipated to receive supplemental funding, please see page 70.

Categorical Flexibility

For categorical programs in the flexibility category, funding allocations for each district are set at the same amount received by the District in FY2008-2009, less the FY2009-2010 reduction. This allocation methodology, as well as the flexibility, was locked in through FY2012-2013. As part of the FY2011-2012 State Budget, the Governor has extended this flexibility for an additional two years through June 2015.

San Jose City College elected to exercise this flexibility by transferring $34,308 since FY2011-2012 from the Childcare Tax Bailout program to supplement the Disabled Student program (DSPS). San Jose City College also elected in FY2012-2013 to transfer $17,394 from the Apprenticeship program to supplement the Student Success and Support program (previously known as the Matriculation program).

Evergreen Valley College elected to exercise this flexibility by transferring $56,624 in FY2012-2013 from the Student Success and Support program to supplement the Extended Opportunities Programs and Services program.

The District has in the past elected to transfer $30,000 from the PT Faculty Parity Pay Categorical program and move $15,000 to EOPS and $15,000 to DSPS. Total PT Parity Pay was not affected by this change. These transfers trigger overall categorical flexibility per ABX4.2.

Student Health Fees Fund 18

The Student Health Fee Fund was augmented by the Unrestricted General Fund to support operations at Evergreen Valley College by $14,830 in FY2010-2011 and was augmented by MAA Funds to support operations at San Jose City College by $25,082 in FY2010-2011. Both campuses responded by reducing the expenditure budget for FY2011-2012. On February 14, 2012, the Board of Trustees authorized an increase to the student health fee by $1 (from $17 to $18 per semester) based upon the Implicit Price Deflator Index. As a result of these actions, the Student Health Fee fund was structurally balanced in FY2011-2012.

However, in FY2012-2013 the Unrestricted General Fund once again augmented the Student Health Fee Fund in the amount of $37,125 ($32,006 to support operations at San Jose City College and $5,119 at Evergreen Valley College). In FY2013-2014 the Unrestricted General Fund augmented the Student Health Fee Fund for San Jose City College in the amount of $29,041. On January 4, 2014, the Board of Trustees authorized an additional increase to the student health fee by $1 (from $18 per semester to $19 per semester) based

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upon the Implicit Price Deflator Index. As a result, Evergreen Valley College ended FY2014-2015 with an ending fund balance of $43,806in FY2014-2015; however, San Jose City College required an augmentation from the Unrestricted General Fund of $9,472 and is anticipating an augmentation of $23,879 in FY2015-2016.

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10 - GENERAL FUND

ConsolidatedFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

Beginning Fund Balance, July 1st 13,419,140$ 12,645,173$ (773,967)$ -6% 14,029,529$ 1,384,356$ 11% 10,260,258$ (3,769,271)$ -27%

INCOME

481 - Federal Revenue

48197 - Federal MAA Program Revenue 122,286$ 0$ (122,286)$ -100% 0$ 0$ 0$ 0$

481 - Federal Revenue 122,286$ 0$ (122,286)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48614 - Education Protection Act (EPA) 1,234,545$ 1,235,677$ 1,132$ 0% 1,248,034$ 12,357$ 1% 630,257$ (617,777)$ -50%

48619 - B.O.G. (2% Admin. Fee) 244,248 249,920 5,672 2% 209,856 (40,064) -16% 209,856 0 0%

48672 - Secured Homeowners Exempt 462,037 440,000 (22,037) -5% 455,400 15,400 4% 471,339 15,939 4%

48690 - Other State Income 312,215 251,889 (60,326) -19% 251,889 0 0% 251,889 0 0%

48691 - Mandated Cost Reimbursement 929,566 7,079,219 6,149,653 662% 352,643 (6,726,576) -95% 356,170 3,527 1%

48694 - State Lottery 1,585,273 1,729,948 144,675 9% 1,747,248 17,300 1% 1,764,720 17,472 1%

48695 - State Reimb Costs 194,794 0 (194,794) -100% 0 0 0 0

486 - State Revenue 4,962,678$ 10,986,653$ 6,023,975$ 121% 4,265,070$ (6,721,583)$ -61% 3,684,231$ (580,839)$ -14%

488 - Local Revenue

48811 - Secured Property Tax Revenues 67,320,287$ 71,432,000$ 4,111,713$ 6% 73,932,120$ 2,500,120$ 4% 76,519,744$ 2,587,624$ 3%

48812 - Supplemental Secured Prop. Tax 2,782,207 1,948,000 (834,207) -30% 2,016,180 68,180 4% 2,086,746 70,566 3%

48813 - Unsecured Roll Property Taxes 5,911,482 5,384,000 (527,482) -9% 5,572,440 188,440 4% 5,767,475 195,035 3%

48818 - RDA Passthru (AB1290) (47.50%) 742,766 794,675 51,909 7% 822,489 27,814 4% 851,276 28,787 3%

48819 - RDA Residual Payments 1,693,148 1,812,000 118,852 7% 1,875,420 63,420 4% 1,941,060 65,640 4%

48820 - Contributions/Gifts/Endowments 48,079 0 (48,079) -100% 0 0 0 0

48830 - Contract Classes & Premiums Other Funds 53,520 0 (53,520) -100% 0 0 0 0

48852 - Property Rental 165,927 130,320 (35,607) -21% 130,320 0 0% 130,320 0 0%

48860 - Interest 81,933 50,000 (31,933) -39% 50,000 0 0% 50,000 0 0%

48870 - Instructional Materials Fees 43,570 45,628 2,058 5% 45,628 0 0% 45,628 0 0%

48871 - Enrollment Fees Intl Students 801,572 805,600 4,028 1% 805,600 0 0% 805,600 0 0%

48872 - Enrollment Fees Residents 4,779,540 4,827,335 47,795 1% 4,875,608 48,273 1% 4,924,365 48,757 1%

48874 - Use of Facilities 204,000 304,000 100,000 49% 170,666 (133,334) -44% 4,000 (166,666) -98%

48875 - Student Representation Fees (45) 0 45 -100% 0 0 0 0

48877 - Enrollment Fees Non-Residents 725,584 729,232 3,648 1% 729,232 0 0% 729,232 0 0%

48890 - Other Local Income 1,196,671 1,143,660 (53,011) -4% 1,143,660 0 0% 1,143,660 0 0%

48899 - Returned Checks 300 0 (300) -100% 0 0 0 0

488 - Local Revenue 86,550,541$ 89,406,450$ 2,855,909$ 3% 92,169,363$ 2,762,913$ 3% 94,999,106$ 2,829,743$ 3%

GROWTH

%

GROWTH

%

GROWTH

%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2015-2016 Adopted Budget - General Fund - Three Year Projections

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10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

GROWTH

%

GROWTH

%

GROWTH

%


489 - Other Financing Sources

48911 - Sale Of Equipment 6,165$ 6,165$ 0$ 0% 6,165$ 0$ 0% 6,165$ 0$ 0%

48912 - Sale Of Waste Materials 10,510 10,511 1 0% 10,511 0 0% 10,511 0 0%

48973 - Interfund Trans In (Indirect Cost) 44,169 11,400 (32,769) -74% 0 (11,400) -100% 0 0

48980 - Interfund Trans In (10 fr 15) 319,775 591,200 271,425 85% 165,000 (426,200) -72% 165,000 0 0%

48987 - Interfund Trans In (36 fr 37) (8) 0 8 -100% 0 0 0 0

48995 - Interfund Trans In (10 fr 17) 33,448 0 (33,448) -100% 0 0 0 0

489 - Other Financing Sources 419,796$ 619,276$ 199,480$ 48% 181,676$ (437,600)$ -71% 181,676$ 0$ 0%

TOTAL BUDGET RESOURCES 105,474,441$ 113,657,552$ 8,183,111$ 8% 110,645,638$ (3,011,914)$ -3% 109,125,271$ (1,520,367)$ -1%

EXPENDITURES

51 - Academic Salaries

Certificated Salaries 20,377,175$ 20,636,444$ 259,269$ 1% 20,822,172$ 185,728$ 1% 21,009,571$ 187,399$ 1%

Certificated Salaries MSC 3,616,592 3,937,563 320,971 9% 3,973,000 35,437 1% 4,008,758 35,758 1%

Certificated Salaries Adjunct 17,199,661 14,958,751 (2,240,910) -13% 15,108,339 149,588 1% 15,259,422 151,083 1%

52 - Classified Salaries

Classified Salaries 12,837,667$ 14,461,756$ 1,624,089$ 13% 14,562,079$ 100,323$ 1% 14,663,103$ 101,024$ 1%

Classified Salaries MSC 3,974,855 4,938,978 964,123 24% 4,973,550 34,572 1% 5,008,364 34,814 1%

Classified Hourly/Temp 1,258,232 1,332,572 74,340 6% 1,332,572 0 0% 1,332,572 0 0%

Classified OT 443,715 108,848 (334,867) -75% 108,848 0 0% 108,848 0 0%

53 - Employee Benefits

531 - STRS 3,113,396$ 3,301,999$ 188,603$ 6% 3,394,618$ 92,619$ 3% 3,489,835$ 95,217$ 3%

532 - PERS 2,189,311 2,503,680 314,369 14% 2,550,486 46,806 2% 2,658,506 108,020 4%

533 - OASDI/Medicare 2,050,419 2,143,365 92,946 5% 2,157,325 13,960 1% 2,171,382 14,057 1%

534 - Health & Welfare 9,695,673 12,768,751 3,073,078 32% 13,851,540 1,082,789 8% 15,026,150 1,174,610 8%

535 - State Unemployment Insurance 117,977 133,350 15,373 13% 134,475 1,125 1% 135,610 1,135 1%

536 - Workers' Comp 1,082,523 1,184,724 102,201 9% 1,194,661 9,937 1% 1,204,685 10,024 1%

537 - Retiree Benefits (SERP) 140,967 0 (140,967) -100% 0 0 0 0

53X - Employee Benefits - Statutory 8,694,593$ 9,267,118$ 572,525$ 7% 9,431,565$ 164,447$ 2% 9,660,018$ 228,453$ 2%

534 - Employee Benefits - H&W 9,695,673 12,768,751 3,073,078 32% 13,851,540 1,082,789 8% 15,026,150 1,174,610 8%

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10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

GROWTH

%

GROWTH

%

GROWTH

%


54 - Supplies and Materials

54100 - Supplies Instruction 55,207$ 106,652$ 51,445$ 93% 95,937$ (10,715)$ -10% 95,937$ 0$ 0%

54101 - Food & Food Serv - Instr 20,079 31,000 10,921 54% 31,000 0 0% 31,000 0 0%

54110 - Software Instruction Over $200 975 2,275 1,300 133% 0 (2,275) -100% 0 0

54300 - Supplies Non-Instruction 643,278 747,791 104,513 16% 630,548 (117,243) -16% 630,548 0 0%

54301 - Food & Food Serv - Non-Instr 113,620 119,890 6,270 6% 94,890 (25,000) -21% 94,890 0 0%

54310 - Software Non-Instruc Over $200 19,965 43,925 23,960 120% 43,925 0 0% 43,925 0 0%

54320 - Copier Supplies 64,977 82,752 17,775 27% 82,752 0 0% 82,752 0 0%

54390 - Contra Account 5 0 (5) -100% 0 0 0 0

54392 - Contra - Dent Asst 181 (473) 0 473 -100% 0 0 0 0

54 - Supplies and Materials 917,633$ 1,134,285$ 216,652$ 24% 979,052$ (155,233)$ -14% 979,052$ 0$ 0%

55 - Other Operating Exp & Serv

55100 - Personal/Contract Services 2,605,228$ 2,044,156$ (561,072)$ -22% 1,611,351$ (432,805)$ -21% 1,611,351$ 0$ 0%

55110 - License Renewal Instruction 21,773 40,400 18,627 86% 34,800 (5,600) -14% 34,800 0 0%

55130 - License Renewal Non-Instruct 566,751 414,275 (152,476) -27% 414,275 0 0% 414,275 0 0%

55190 - Contracts/Personal Services 4,230 0 (4,230) -100% 0 0 0 0

55200 - Conference 293,945 371,008 77,063 26% 332,849 (38,159) -10% 332,849 0 0%

55210 - Field Trips 43,167 64,204 21,037 49% 62,704 (1,500) -2% 62,704 0 0%

55220 - Memberships 181,673 228,017 46,344 26% 225,817 (2,200) -1% 225,817 0 0%

55230 - Mileage Expense 26,273 29,905 3,632 14% 29,405 (500) -2% 29,405 0 0%

55240 - Board Meeting Expenses 6,130 6,000 (130) -2% 6,000 0 0% 6,000 0 0%

55305 - TRAN Fees 22,771 0 (22,771) -100% 0 0 0 0

55310 - Interest - Current Loans 57,333 0 (57,333) -100% 0 0 0 0

55400 - Insurances 630,617 647,472 16,855 3% 647,472 0 0% 647,472 0 0%

55510 - Telephone 284,961 277,751 (7,210) -3% 277,751 0 0% 277,751 0 0%

55520 - Gas 321,134 322,000 866 0% 322,000 0 0% 322,000 0 0%

55530 - Electricity 2,179,940 2,180,000 60 0% 2,180,000 0 0% 2,180,000 0 0%

55539 - Electricity Rebate (393,711) (415,000) (21,289) 5% (415,000) 0 0% (415,000) 0 0%

55540 - Water/Sewer 412,653 413,000 347 0% 413,000 0 0% 413,000 0 0%

55550 - Garbage 73,647 70,000 (3,647) -5% 70,000 0 0% 70,000 0 0%

55560 - Fuel/Oil 77,104 101,919 24,815 32% 101,919 0 0% 101,919 0 0%

55570 - Uniforms 32,268 50,533 18,265 57% 50,533 0 0% 50,533 0 0%

55610 - Rentals/Leases 444,163 436,165 (7,998) -2% 436,165 0 0% 436,165 0 0%

55620 - Repairs 400,933 542,795 141,862 35% 541,795 (1,000) 0% 541,795 0 0%

55625 - Repairs PM Agreements 799,986 802,367 2,381 0% 802,367 0 0% 802,367 0 0%

55700 - Fees/Audits/Elections 24,130 19,290 (4,840) -20% 19,290 0 0% 19,290 0 0%

55702 - External Collection Fees 120,543 118,000 (2,543) -2% 118,000 0 0% 118,000 0 0%

55711 - Advertising 219,108 154,129 (64,979) -30% 139,129 (15,000) -10% 139,129 0 0%

55712 - Legal Expenses 212,533 240,000 27,467 13% 240,000 0 0% 240,000 0 0%

55713 - Audit Expense 61,950 63,600 1,650 3% 63,600 0 0% 63,600 0 0%

55714 - Board Election Expense 216,418 0 (216,418) -100% 150,000 150,000 0 (150,000) -100%

55715 - Printing/Reprographics Expense 47,266 33,984 (13,282) -28% 32,984 (1,000) -3% 32,984 0 0%

55810 - Postage 29,903 52,903 23,000 77% 51,903 (1,000) -2% 51,903 0 0%

55820 - Undistributed Funded Programs 0 785,150 785,150 36,514 (748,636) -95% 928,020 891,506 2442%

55830 - Other Operating Expense 183,687 408,872 225,185 123% 472,320 63,448 16% 472,320 0 0%

55831 - Bank Charges 91,652 93,236 1,584 2% 93,236 0 0% 93,236 0 0%

Page 14

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

GROWTH

%

GROWTH

%

GROWTH

%


55832 - Bad Debt Write Off 338,283 160,796 (177,487) -52% 160,796 0 0% 160,796 0 0%

55838 - Cash Over / Short ( Fees ) 42 0 (42) -100% 0 0 0 0

55840 - Board Communications Reimburse 500 8,000 7,500 1500% 8,000 0 0% 8,000 0 0%

55 - Other Operating Exp and Serv 10,638,984$ 10,764,927$ 125,943$ 1% 9,730,975$ (1,033,952)$ -10% 10,472,481$ 741,506$ 8%

56 - Capital Outlay

56310 - Library 5,015$ 5,733$ 718$ 14% 5,733$ 0$ 0% 5,733$ 0$ 0%

56311 - Library Textbooks 510 0 (510) -100% 0 0 0 0

56410 - Equipment ($5,000 and over) 66,508 6,500 (60,008) -90% 0 (6,500) -100% 0 0

56411 - Equipment ($200 to $4,999) 156,362 121,311 (35,051) -22% 110,331 (10,980) -9% 110,331 0 0%

56413 - Capitalizable Equipment - 3 Year Life 48,200 10,000 (38,200) -79% 10,000 0 0% 10,000 0 0%


56 - Capital Outlay 345,922$ 169,825$ (176,097)$ -51% 152,345$ (17,480)$ -10% 152,345$ 0$ 0%

57 - Other Outgo

57301 - Interfund Trans Out (10 to 17) 90,111$ 339,159$ 249,048$ 276% 316,442$ (22,717)$ -7% 316,442$ 0$ 0%

57304 - Interfund Trans Out (10 to 16) 407,661 1,457,993 1,050,332 258% 1,661,364 203,371 14% 1,733,438 72,074 4%

57305 - Interfund Trans Out (10 to 11) 0 285,798 285,798 367,137 81,339 28% 404,911 37,774 10%

57311 - Interfund Trans Out 17CWS to 48Pel 386,787 380,853 (5,934) -2% 380,853 0 0% 380,853 0 0%

57318 - Interfund Transfers (10 to 18) 9,472 23,879 14,407 152% 23,879 0 0% 23,879 0 0%

57320 - Interfund Trans Out (10 to 85) 1,930,514 1,859,668 (70,846) -4% 1,859,668 0 0% 1,859,668 0 0%

57600 - Other Payments to/for Students 2,732 0 (2,732) -100% 0 0 0 0

57601 - Grove Scholarship 1,289 0 (1,289) -100% 0 0 0 0

57900 - Appropriations For Contingencies 0 84,296 84,296 750,000 665,704 790% 750,000 0

57910 - Contingency 0 716,559 716,559 0 (716,559) -100% 0 0

57 - Other Outgo 2,828,566$ 5,148,205$ 2,319,639$ 82% 5,359,343$ 211,138$ 4% 5,469,191$ 109,848$ 2%

TOTAL BUDGET REQUIREMENTS 92,829,268$ 99,628,023$ 6,798,755$ 7% 100,385,380$ 757,357$ 1% 103,149,875$ 2,764,495$ 3%

Estimated Ending Fund Balance, June 30th 12,645,173$ 14,029,529$ 1,384,356$ 11% 10,260,258$ (3,769,271)$ -27% 5,975,397$ (4,284,862)$ -42%

Page 15

10 - GENERAL FUND

DistrictwideFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

INCOME


481 - Federal Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$

486 - State Revenue

48614 - Education Protection Act (EPA) 1,234,545$ 1,235,677$ 1,132$ 0% 1,248,034$ 12,357$ 1% 630,257$ (617,777)$ -50%

48672 - Secured Homeowners Exempt 462,037 440,000 (22,037) -5% 455,400 15,400 4% 471,339 15,939 4%

48690 - Other State Income 312,215 251,889 (60,326) -19% 251,889 0 0% 251,889 0 0%

48691 - Mandated Cost Reimbursement 929,566 7,079,219 6,149,653 662% 352,643 (6,726,576) -95% 356,170 3,527 1%

48694 - State Lottery 1,585,273 1,729,948 144,675 9% 1,747,248 17,300 1% 1,764,720 17,472 1%

48695 - State Reimb Costs 194,794 0 (194,794) -100% 0 0 0 0

486 - State Revenue 4,718,430$ 10,736,733$ 6,018,303$ 128% 4,055,214$ (6,681,519)$ -62% 3,474,375$ (580,839)$ -14%

488 - Local Revenue

48811 - Secured Property Tax Revenues 67,320,287$ 71,432,000$ 4,111,713$ 6% 73,932,120$ 2,500,120$ 4% 76,519,744$ 2,587,624$ 3%

48812 - Supplemental Secured Prop. Tax 2,782,207 1,948,000 (834,207) -30% 2,016,180 68,180 4% 2,086,746 70,566 3%

48813 - Unsecured Roll Property Taxes 5,911,482 5,384,000 (527,482) -9% 5,572,440 188,440 4% 5,767,475 195,035 3%

48818 - RDA Pass Thru (AB1290) (47.50%) 742,766 794,675 51,909 7% 822,489 27,814 4% 851,276 28,787 3%

48819 - RDA Residual Payments 1,693,148 1,812,000 118,852 7% 1,875,420 63,420 4% 1,941,060 65,640 4%

48830 - Contract Classes & Premiums Other Funds 53,520 0 (53,520) -100% 0 0 0 0

48852 - Property Rental 165,927 130,320 (35,607) -21% 130,320 0 0% 130,320 0 0%

48860 - Interest 81,933 50,000 (31,933) -39% 50,000 0 0% 50,000 0 0%

48874 - Use of Facilities 204,000 304,000 100,000 49% 170,666 (133,334) -44% 4,000 (166,666) -98%

48890 - Other Local Income 959,105 911,142 (47,963) -5% 911,142 0 0% 911,142 0 0%

48899 - Returned Checks 300 0 (300) -100% 0 0 0 0

488 - Local Revenue 79,914,675$ 82,766,137$ 2,851,462$ 4% 85,480,777$ 2,714,640$ 3% 88,261,763$ 2,780,986$ 3%


48911 - Sale Of Equipment 6,165$ 6,165$ 0$ 0% 6,165$ 0$ 0% 6,165$ 0$ 0%

48912 - Sale Of Waste Materials 10,510 10,511 1 0% 10,511 0 0% 10,511 0 0%

48987 - Interfund Trans In (36 fr 37) (8) 0 8 -100% 0 0 0 0

489 - Other Financing Sources 16,667$ 16,676$ 9$ 0% 16,676$ 0$ 0% 16,676$ 0$ 0%

TOTAL BUDGET RESOURCES 84,649,772$ 93,519,546$ 8,869,774$ 10% 89,552,667$ (3,966,879)$ -4% 91,752,814$ 2,200,147$ 2%

EXPENDITURES


Classified Salaries** Vacation Payout 227,098$ 130,000$ (97,098)$ -43% 130,000$ 0$ 0% 130,000$ 0$ 0%

Classified Hourly/Temp 0 370,000 370,000 370,000 0 0% 370,000 0 0%


GROWTH

%

GROWTH

%

GROWTH

%

Page 16

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%


533 - OASDI/Medicare 0$ 28,305$ 28,305$ 28,305$ 0$ 0% 28,305$ 0$ 0%

535 - State Unemployment Insurance 0 740 740 740 0 0% 740 0 0%

536 - Workers' Comp 0 7,659 7,659 7,659 0 0% 7,659 0 0%

537 - Retiree Benefits (SERP) 140,967 0 (140,967) -100% 0 0 0 0

53X - Employee Benefits - SERP 140,967$ 36,704$ (104,263)$ -74% 36,704$ 0$ 0% 36,704$ 0$ 0%


54300 - Supplies Non-Instruction 147,777$ 141,552$ (6,225)$ -4% 141,552$ 0$ 0% 141,552$ 0$ 0%

54301 - Food & Food Serv - Non-Instr 3,151 5,000 1,849 59% 5,000 0 0% 5,000 0 0%

54320 - Copier Supplies 41,073 48,000 6,927 17% 48,000 0 0% 48,000 0 0%

54 - Supplies and Materials 192,001$ 194,552$ 2,551$ 1% 194,552$ 0$ 0% 194,552$ 0$ 0%


55100 - Personal/Contract Services 1,088,747$ 793,569$ (295,178)$ -27% 555,752$ (237,817)$ -30% 555,752$ 0$ 0%


55305 - TRAN Fees 22,771 0 (22,771) -100% 0 0 0 0

55310 - Interest - Current Loans 57,333 0 (57,333) -100% 0 0 0 0

55400 - Insurances 630,617 647,472 16,855 3% 647,472 0 0% 647,472 0 0%

55510 - Telephone 252,773 253,000 227 0% 253,000 0 0% 253,000 0 0%

55520 - Gas 321,134 322,000 866 0% 322,000 0 0% 322,000 0 0%

55530 - Electricity 2,179,940 2,180,000 60 0% 2,180,000 0 0% 2,180,000 0 0%

55539 - Electricity Rebate (393,711) (415,000) (21,289) 5% (415,000) 0 0% (415,000) 0 0%

55540 - Water/Sewer 412,653 413,000 347 0% 413,000 0 0% 413,000 0 0%

55550 - Garbage 70,489 70,000 (489) -1% 70,000 0 0% 70,000 0 0%

55560 - Fuel/Oil 1,737 2,000 263 15% 2,000 0 0% 2,000 0 0%

55610 - Rentals/Leases 373,845 384,668 10,823 3% 384,668 0 0% 384,668 0 0%

55620 - Repairs 335,653 409,196 73,543 22% 409,196 0 0% 409,196 0 0%

55625 - Repairs Pm Agreements 654,282 637,639 (16,643) -3% 637,639 0 0% 637,639 0 0%

55700 - Fees/Audits/Elections 20 5,765 5,745 5,765 0 0% 5,765 0 0%

55702 - External Collection Fees 120,543 118,000 (2,543) -2% 118,000 0 0% 118,000 0 0%

55711 - Advertising 73,541 20,000 (53,541) -73% 20,000 0 0% 20,000 0 0%

55712 - Legal Expenses 0 230,000 230,000 230,000 0 0% 230,000 0 0%

55810 - Postage 27,035 46,500 19,465 72% 46,500 0 0% 46,500 0 0%

55820 - Undistributed Funded Programs 0 0 0 0 0 891,506 891,506

55830 - Other Operating Expense 167,532 268,000 100,468 60% 368,000 100,000 37% 368,000 0 0%

55832 - Bad Debt Write Off 338,283 160,796 (177,487) -52% 160,796 0 0% 160,796 0 0%

55 - Other Operating Exp and Serv 7,034,974$ 6,763,574$ (271,400)$ -4% 6,625,757$ (137,817)$ -2% 7,517,263$ 891,506$ 13%

56 - Capital Outlay

56411 - Equipment ($200 to $4,999) 32,422$ 20,000$ (12,422)$ -38% 20,000$ 0$ 0% 20,000$ 0$ 0%

56 - Capital Outlay 32,422$ 20,000$ (12,422)$ -38% 20,000$ 0$ 0% 20,000$ 0$ 0%

Page 17

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%

57 - Other Outgo

57304 - Interfund Trans Out (10 to 16) 407,661$ 1,457,993$ 1,050,332$ 258% 1,661,364$ 203,371$ 14% 1,733,438$ 72,074$ 4%

57305 - Interfund Trans Out (10 to 11) 0 285,798 285,798 367,137 81,339 28% 404,911 37,774 10%

57320 - Interfund Trans Out (10 to 85) 1,930,514 1,859,668 (70,846) -4% 1,859,668 0 0% 1,859,668 0 0%

57 - Other Outgo 2,338,175$ 3,603,459$ 1,265,284$ 54% 3,888,169$ 284,710$ 8% 3,998,017$ 109,848$ 3%

TOTAL BUDGET REQUIREMENTS 9,965,637$ 11,118,289$ 1,152,652$ 12% 11,265,182$ 146,893$ 1% 12,266,536$ 1,001,354$ 9%

Page 18

10 - GENERAL FUND

District OfficeFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

INCOME


481 - Federal Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$

486 - State Revenue

486 - State Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$

488 - Local Revenue

488 - Local Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$


48980 - Interfund Trans In (10 fr 15) 83,175$ 165,000$ 81,825$ 98% 165,000$ 0$ 0% 165,000$ 0$ 0%

489 - Other Financing Sources 83,175$ 165,000$ 81,825$ 98% 165,000$ 0$ 0% 165,000$ 0$ 0%

TOTAL BUDGET RESOURCES 83,175$ 165,000$ 81,825$ 98% 165,000$ 0$ 0% 165,000$ 0$ 0%

EXPENDITURES


Certificated Salaries MSC 488,126$ 558,711$ 70,585$ 14% 563,739$ 5,028$ 1% 568,813$ 5,074$ 1%

Certificated Salaries Adjunct 382 0 (382) -100% 0 0 0 0


Classified Salaries 3,965,736$ 4,871,807$ 906,071$ 23% 4,905,910$ 34,103$ 1% 4,940,251$ 34,341$ 1%

Classified Salaries MSC 2,486,777 3,014,629 527,852 21% 3,035,731 21,102 1% 3,056,981 21,250 1%

Classified Hourly/Temp 340,253 291,111 (49,142) -14% 291,111 0 0% 291,111 0 0%

Classified OT 147,851 55,168 (92,683) -63% 55,168 0 0% 55,168 0 0%


531 - STRS 35,898$ 68,840$ 32,942$ 92% 70,745$ 1,905$ 3% 72,702$ 1,957$ 3%

532 - PERS 817,266 929,286 112,020 14% 946,744 17,458 2% 986,929 40,185 4%

533 - OASDI/Medicare 517,807 586,630 68,823 13% 590,564 3,934 1% 594,525 3,961 1%

534 - Health & Welfare 1,782,637 2,649,638 867,001 49% 2,874,327 224,689 8% 3,118,070 243,743 8%

535 - State Unemployment Insurance 14,893 17,034 2,141 14% 17,151 117 1% 17,269 118 1%

536 - Workers' Comp 132,081 174,268 42,187 32% 175,462 1,194 1% 176,665 1,203 1%


534 - Employee Benefits - H&W 1,782,637 2,649,638 867,001 49% 2,874,327 224,689 8% 3,118,070 243,743 8%


GROWTH

%

GROWTH

%

GROWTH

%

Page 19

10 - GENERAL FUND

District OfficeFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%


54300 - Supplies Non-Instruction 84,759$ 147,390$ 62,631$ 74% 147,390$ 0$ 0% 147,390$ 0$ 0%

54301 - Food & Food Serv - Non-Instr 14,374 6,000 (8,374) -58% 6,000 0 0% 6,000 0 0%

54310 - Software Non-Instruc Over $200 0 7,300 7,300 7,300 0 0% 7,300 0 0%

54320 - Copier Supplies 14,700 21,017 6,317 43% 21,017 0 0% 21,017 0 0%

54 - Supplies and Materials 113,833$ 181,707$ 67,874$ 60% 181,707$ 0$ 0% 181,707$ 0$ 0%


55100 - Personal/Contract Services 1,025,047$ 612,406$ (412,641)$ -40% 612,406$ 0$ 0% 612,406$ 0$ 0%


55200 - Conference 112,906 148,205 35,299 31% 148,205 0 0% 148,205 0 0%

55220 - Memberships 60,455 67,422 6,967 12% 67,422 0 0% 67,422 0 0%

55230 - Mileage Expense 12,490 12,950 460 4% 12,950 0 0% 12,950 0 0%

55240 - Board Meeting Expenses 6,130 6,000 (130) -2% 6,000 0 0% 6,000 0 0%

55510 - Telephone 26,932 15,361 (11,571) -43% 15,361 0 0% 15,361 0 0%

55560 - Fuel/Oil 40,318 33,419 (6,899) -17% 33,419 0 0% 33,419 0 0%

55570 - Uniforms 11,232 10,180 (1,052) -9% 10,180 0 0% 10,180 0 0%

55610 - Rentals/Leases 15,662 251 (15,411) -98% 251 0 0% 251 0 0%

55620 - Repairs 195 10,507 10,312 5288% 10,507 0 0% 10,507 0 0%

55625 - Repairs Pm Agreements 3,193 0 (3,193) -100% 0 0 0 0

55700 - Fees/Audits/Elections 23,030 13,525 (9,505) -41% 13,525 0 0% 13,525 0 0%

55711 - Advertising 974 6,344 5,370 551% 6,344 0 0% 6,344 0 0%

55712 - Legal Expenses 212,533 10,000 (202,533) -95% 10,000 0 0% 10,000 0 0%

55713 - Audit Expense 61,950 63,600 1,650 3% 63,600 0 0% 63,600 0 0%

55714 - Board Election Expense 216,418 0 (216,418) -100% 150,000 150,000 0 (150,000) -100%

55715 - Printing/Reprographics Expense 15,496 4,834 (10,662) -69% 4,834 0 0% 4,834 0 0%

55810 - Postage 456 888 432 95% 888 0 0% 888 0 0%

55830 - Other Operating Expense 5,695 22,119 16,424 288% 22,119 0 0% 22,119 0 0%

55831 - Bank Charges 91,098 93,236 2,138 2% 93,236 0 0% 93,236 0 0%


55840 - Board Communications Reimburse 500 8,000 7,500 1500% 8,000 0 0% 8,000 0 0%

55 - Other Operating Exp and Serv 2,117,137$ 1,213,064$ (904,073)$ -43% 1,363,064$ 150,000$ 12% 1,213,064$ (150,000)$ -11%

56 - Capital Outlay

56411 - Equipment ($200 to $4,999) 57,489$ 50,392$ (7,097)$ -12% 50,392$ 0$ 0% 50,392$ 0$ 0%

56413 - Capitalizable Equipment - 3 Year Life 32,326 0 (32,326) -100% 0 0 0 0

56 - Capital Outlay 89,815$ 50,392$ (39,423)$ -44% 50,392$ 0$ 0% 50,392$ 0$ 0%

57 - Other Outgo

57910 - Contingency 0$ 157,185$ 157,185$ 0$ (157,185)$ -100% 0$ 0$

57 - Other Outgo 0$ 157,185$ 157,185$ 0$ (157,185)$ -100% 0$ 0$

TOTAL BUDGET REQUIREMENTS 13,050,492$ 14,819,470$ 1,768,978$ 14% 15,121,815$ 302,345$ 2% 15,323,647$ 201,832$ 1%

Page 20

10 - GENERAL FUND

San Jose City CollegeFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

INCOME



481 - Federal Revenue 80,233$ 0$ (80,233)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 130,937$ 145,589$ 14,652$ 11% 105,525$ (40,064)$ -28% 105,525$ 0$ 0%

486 - State Revenue 130,937$ 145,589$ 14,652$ 11% 105,525$ (40,064)$ -28% 105,525$ 0$ 0%

488 - Local Revenue

48870 - Instructional Materials Fees 40,082$ 41,063$ 981$ 2% 41,063$ 0$ 0% 41,063$ 0$ 0%




48890 - Other Local Income 156,317 151,268 (5,049) -3% 151,268 0 0% 151,268 0 0%

488 - Local Revenue 3,559,379$ 3,584,078$ 24,699$ 1% 3,608,168$ 24,090$ 1% 3,632,500$ 24,332$ 1%


48973 - Interfund Trans In (Indirect Cost) 14,476$ 0$ (14,476)$ -100% 0$ 0$ 0$ 0$

48980 - Interfund Trans In (10 fr 15) 195,544 336,200 140,656 72% 0 (336,200) -100% 0 0

48981 - Interfund Trans In (17 fr 10) 702 0 (702) -100% 0 0 0 0


489 - Other Financing Sources 237,667$ 336,200$ 98,533$ 41% 0$ (336,200)$ -100% 0$ 0$

TOTAL BUDGET RESOURCES 4,008,216$ 4,065,867$ 57,651$ 1% 3,713,693$ (352,174)$ -9% 3,738,025$ 24,332$ 1%

EXPENDITURES


Certificated Salaries 10,453,018$ 10,305,963$ (147,055)$ -1% 10,398,717$ 92,754$ 1% 10,492,305$ 93,588$ 1%





Classified Salaries MSC 607,610 860,591 252,981 42% 866,615 6,024 1% 872,681 6,066 1%


Classified OT 135,768 35,000 (100,768) -74% 35,000 0 0% 35,000 0 0%


GROWTH

%

GROWTH

%

GROWTH

%

Page 21

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%


531 - STRS 1,528,886$ 1,602,380$ 73,494$ 5% 1,647,342$ 44,962$ 3% 1,693,566$ 46,224$ 3%

532 - PERS 683,874 795,425 111,551 16% 810,057 14,632 2% 844,119 34,062 4%

533 - OASDI/Medicare 773,976 780,418 6,442 1% 785,350 4,932 1% 790,317 4,967 1%

534 - Health & Welfare 3,790,089 4,840,878 1,050,789 28% 5,251,384 410,506 8% 5,696,701 445,317 8%


536 - Workers' Comp 478,101 530,940 52,839 11% 535,562 4,622 1% 540,225 4,663 1%


534 - Employee Benefits - H&W 3,790,089 4,840,878 1,050,789 28% 5,251,384 410,506 8% 5,696,701 445,317 8%



54101 - Food & Food Serv - Instr 20,079 31,000 10,921 54% 31,000 0 0% 31,000 0 0%

54300 - Supplies Non-Instruction 223,218 283,797 60,579 27% 168,054 (115,743) -41% 168,054 0 0%

54301 - Food & Food Serv - Non-Instr 47,271 47,925 654 1% 46,425 (1,500) -3% 46,425 0 0%

54310 - Software Non-Instruc Over $200 9,015 29,000 19,985 222% 29,000 0 0% 29,000 0 0%

54320 - Copier Supplies 9,204 13,735 4,531 49% 13,735 0 0% 13,735 0 0%

54390 - Contra Account 5 0 (5) -100% 0 0 0 0

54 - Supplies and Materials 359,822$ 506,119$ 146,297$ 41% 379,586$ (126,533)$ -25% 379,586$ 0$ 0%


55100 - Personal/Contract Services 188,014$ 302,342$ 114,328$ 61% 149,924$ (152,418)$ -50% 149,924$ 0$ 0%

55110 - License Renewal Instruction 20,255 39,800 19,545 96% 34,800 (5,000) -13% 34,800 0 0%

55130 - License Renewal Non-Instruct 52,501 75,489 22,988 44% 75,489 0 0% 75,489 0 0%

55190 - Contracts/Personal Services 4,230 0 (4,230) -100% 0 0 0 0

55200 - Conference 97,242 140,659 43,417 45% 103,500 (37,159) -26% 103,500 0 0%

55210 - Field Trips 27,121 51,500 24,379 90% 50,000 (1,500) -3% 50,000 0 0%

55220 - Memberships 63,903 95,750 31,847 50% 94,750 (1,000) -1% 94,750 0 0%

55230 - Mileage Expense 6,340 10,550 4,210 66% 10,350 (200) -2% 10,350 0 0%

55510 - Telephone 2,662 6,500 3,838 144% 6,500 0 0% 6,500 0 0%

55550 - Garbage 3,158 0 (3,158) -100% 0 0 0 0

55560 - Fuel/Oil 18,497 48,000 29,503 160% 48,000 0 0% 48,000 0 0%

55570 - Uniforms 11,591 28,536 16,945 146% 28,536 0 0% 28,536 0 0%

55610 - Rentals/Leases 24,194 33,500 9,306 38% 33,500 0 0% 33,500 0 0%

55620 - Repairs 10,691 72,300 61,609 576% 72,300 0 0% 72,300 0 0%

55625 - Repairs Pm Agreements 77,588 103,899 26,311 34% 103,899 0 0% 103,899 0 0%

55700 - Fees/Audits/Elections 1,080 0 (1,080) -100% 0 0 0 0

55711 - Advertising 68,956 57,785 (11,171) -16% 42,785 (15,000) -26% 42,785 0 0%

55715 - Printing/Reprographics Expense 15,857 22,850 6,993 44% 21,850 (1,000) -4% 21,850 0 0%

55810 - Postage 1,311 3,800 2,489 190% 3,300 (500) -13% 3,300 0 0%

55820 - Undistributed Funded Programs 0 248,636 248,636 0 (248,636) -100% 0 0

55830 - Other Operating Expense 10,000 746 (9,254) -93% 0 (746) -100% 0 0

55831 - Bank Charges 554 0 (554) -100% 0 0 0 0


55 - Other Operating Exp and Serv 705,782$ 1,342,642$ 636,860$ 90% 879,483$ (463,159)$ -34% 879,483$ 0$ 0%

Page 22

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%

56 - Capital Outlay

56410 - Equipment ($5,000 and over) 44,288$ 0$ (44,288)$ -100% 0$ 0$ 0$ 0$

56411 - Equipment ($200 to $4,999) 18,709 36,789 18,080 97% 31,939 (4,850) -13% 31,939 0 0%

56413 - Capitalizable Equipment - 3 Year Life 10,208 10,000 (208) -2% 10,000 0 0% 10,000 0 0%


56 - Capital Outlay 101,069$ 73,070$ (27,999)$ -28% 68,220$ (4,850)$ -7% 68,220$ 0$ 0%

57 - Other Outgo

57301 - Interfund Trans Out (10 to 17) 14,799$ 123,225$ 108,426$ 733% 100,508$ (22,717)$ -18% 100,508$ 0$ 0%

57311 - Interfund Trans Out 17CWS to 48Pel 194,908 187,500 (7,408) -4% 187,500 0 0% 187,500 0 0%

57318 - Interfund Transfers (10 to 18) 9,472 23,879 14,407 152% 23,879 0 0% 23,879 0 0%

57600 - Other Payments to/for Students 129 0 (129) -100% 0 0 0 0

57601 - Grove Scholarship 1,289 0 (1,289) -100% 0 0 0 0

57900 - Appropriations For Contingencies 0 84,296 84,296 0 (84,296) -100% 0 0

57910 - Contingency 0 224,656 224,656 0 (224,656) -100% 0 0

57 - Other Outgo 220,597$ 643,556$ 422,959$ 192% 311,887$ (331,669)$ -52% 311,887$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 34,930,909$ 36,647,236$ 1,716,327$ 5% 36,422,925$ (224,311)$ -1% 37,182,407$ 759,483$ 2%

Page 23

10 - GENERAL FUND

Evergreen Valley CollegeFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

INCOME



481 - Federal Revenue 42,053$ 0$ (42,053)$ -100% 0$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 113,311$ 104,331$ (8,980)$ -8% 104,331$ 0$ 0% 104,331$ 0$ 0%

486 - State Revenue 113,311$ 104,331$ (8,980)$ -8% 104,331$ 0$ 0% 104,331$ 0$ 0%

488 - Local Revenue

48820 - Contributions/Gifts/Endowments 48,079$ 0$ (48,079)$ -100% 0$ 0$ 0$ 0$

48870 - Instructional Materials Fees 3,488 4,565 1,077 31% 4,565 0 0% 4,565 0 0%



48875 - Student Representation Fees (45) 0 45 -100% 0 0 0 0


48890 - Other Local Income 81,249 81,250 1 0% 81,250 0 0% 81,250 0 0%

488 - Local Revenue 3,076,487$ 3,056,235$ (20,252)$ -1% 3,080,418$ 24,183$ 1% 3,104,843$ 24,425$ 1%


48973 - Interfund Trans In (Indirect Cost) 29,693$ 11,400$ (18,293)$ -62% 0$ (11,400)$ -100% 0$ 0$

48980 - Interfund Trans In (10 fr 15) 41,056 90,000 48,944 119% 0 (90,000) -100% 0 0



489 - Other Financing Sources 82,287$ 101,400$ 19,113$ 23% 0$ (101,400)$ -100% 0$ 0$

3,314,138$ 3,261,966$ (52,172)$ -2% 3,184,749$ (77,217)$ -2% 3,209,174$ 24,425$ 1%

EXPENDITURES


Certificated Salaries 9,924,157$ 10,330,481$ 406,324$ 4% 10,423,455$ 92,974$ 1% 10,517,266$ 93,811$ 1%





Classified Salaries MSC 880,468 1,063,758 183,290 21% 1,071,204 7,446 1% 1,078,702 7,498 1%


Classified OT 160,096 18,680 (141,416) -88% 18,680 0 0% 18,680 0 0%


GROWTH

%

GROWTH

%

GROWTH

%

Page 24

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%


531 - STRS 1,548,612$ 1,630,779$ 82,167$ 5% 1,676,531$ 45,752$ 3% 1,723,567$ 47,036$ 3%

532 - PERS 688,171 778,969 90,798 13% 793,685 14,716 2% 827,458 33,773 4%

533 - OASDI/Medicare 758,636 748,012 (10,624) -1% 753,106 5,094 1% 758,235 5,129 1%

534 - Health & Welfare 4,122,947 5,278,235 1,155,288 28% 5,725,829 447,594 8% 6,211,379 485,550 8%


536 - Workers' Comp 472,341 471,857 (484) 0% 475,978 4,121 1% 480,136 4,158 1%


534 - Employee Benefits - H&W 4,122,947 5,278,235 1,155,288 28% 5,725,829 447,594 8% 6,211,379 485,550 8%



54110 - Software Instruction Over $200 975 2,275 1,300 133% 0 (2,275) -100% 0 0

54300 - Supplies Non-Instruction 187,524 175,052 (12,472) -7% 173,552 (1,500) -1% 173,552 0 0%

54301 - Food & Food Serv - Non-Instr 48,824 60,965 12,141 25% 37,465 (23,500) -39% 37,465 0 0%

54310 - Software Non-Instruc Over $200 10,950 7,625 (3,325) -30% 7,625 0 0% 7,625 0 0%

54392 - Contra - Dent Asst 181 (473) 0 473 -100% 0 0 0 0

54 - Supplies and Materials 251,977$ 251,907$ (70)$ 0% 223,207$ (28,700)$ -11% 223,207$ 0$ 0%


55100 - Personal/Contract Services 303,420$ 335,839$ 32,419$ 11% 293,269$ (42,570)$ -13% 293,269$ 0$ 0%

55110 - License Renewal Instruction 1,518 600 (918) -60% 0 (600) -100% 0 0

55130 - License Renewal Non-Instruct 40,071 48,000 7,929 20% 48,000 0 0% 48,000 0 0%

55200 - Conference 83,797 82,144 (1,653) -2% 81,144 (1,000) -1% 81,144 0 0%

55210 - Field Trips 16,046 12,704 (3,342) -21% 12,704 0 0% 12,704 0 0%

55220 - Memberships 57,315 64,845 7,530 13% 63,645 (1,200) -2% 63,645 0 0%

55230 - Mileage Expense 7,443 6,405 (1,038) -14% 6,105 (300) -5% 6,105 0 0%

55510 - Telephone 2,594 2,890 296 11% 2,890 0 0% 2,890 0 0%

55560 - Fuel/Oil 16,552 18,500 1,948 12% 18,500 0 0% 18,500 0 0%

55570 - Uniforms 9,445 11,817 2,372 25% 11,817 0 0% 11,817 0 0%

55610 - Rentals/Leases 30,462 17,746 (12,716) -42% 17,746 0 0% 17,746 0 0%

55620 - Repairs 54,394 50,792 (3,602) -7% 49,792 (1,000) -2% 49,792 0 0%

55625 - Repairs Pm Agreements 64,923 60,829 (4,094) -6% 60,829 0 0% 60,829 0 0%

55711 - Advertising 75,637 70,000 (5,637) -7% 70,000 0 0% 70,000 0 0%

55715 - Printing/Reprographics Expense 15,913 6,300 (9,613) -60% 6,300 0 0% 6,300 0 0%

55810 - Postage 1,101 1,715 614 56% 1,215 (500) -29% 1,215 0 0%

55820 - Undistributed Funded Programs 0 536,514 536,514 36,514 (500,000) -93% 36,514 0 0%

55830 - Other Operating Expense 460 118,007 117,547 82,201 (35,806) -30% 82,201 0 0%

55 - Other Operating Exp and Serv 781,091$ 1,445,647$ 664,556$ 85% 862,671$ (582,976)$ -40% 862,671$ 0$ 0%

Page 25

10 - GENERAL FUND


ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE


GROWTH

%

GROWTH

%

GROWTH

%

56 - Capital Outlay

56310 - Library 5,015$ 5,733$ 718$ 14% 5,733$ 0$ 0% 5,733$ 0$ 0%

56311 - Library Textbooks 510 0 (510) -100% 0 0 0 0

56410 - Equipment ($5,000 and over) 22,220 6,500 (15,720) -71% 0 (6,500) -100% 0 0

56411 - Equipment ($200 to $4,999) 47,742 14,130 (33,612) -70% 8,000 (6,130) -43% 8,000 0 0%



56 - Capital Outlay 122,616$ 26,363$ (96,253)$ -78% 13,733$ (12,630)$ -48% 13,733$ 0$ 0%

57 - Other Outgo

57301 - Interfund Trans Out (10 to 17) 75,312$ 215,934$ 140,622$ 187% 215,934$ 0$ 0% 215,934$ 0$ 0%

57311 - Interfund Trans Out 17CWS to 48Pel 191,879 193,353 1,474 1% 193,353 0 0% 193,353 0 0%

57600 - Other Payments to/for Students 2,603 0 (2,603) -100% 0 0 0 0

57910 - Contingency 0 334,718 334,718 0 (334,718) -100% 0 0

57 - Other Outgo 269,794$ 744,005$ 474,211$ 176% 409,287$ (334,718)$ -45% 409,287$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 34,882,230$ 37,043,028$ 2,160,798$ 6% 36,825,458$ (217,570)$ -1% 37,627,284$ 801,827$ 2%

Page 26

10 - GENERAL FUND

Milpitas Joint-Use Education SiteFY 2014 - 2015

ACTUAL

FY 2015 - 2016

ADOPTED

BUDGET

PRIOR YEAR

VARIANCE

FY 2016 - 2017

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

FY 2017 - 2018

ESTIMATED

BUDGET

PRIOR YEAR

VARIANCE

INCOME


481 - Federal Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$

486 - State Revenue

486 - State Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$

488 - Local Revenue

488 - Local Revenue 0$ 0$ 0$ 0$ 0$ 0$ 0$


489 - Other Financing Sources 0$ 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 0$ 0$ 0$ 0$ 0$

EXPENDITURES

57 - Other Outgo

57900 - Appropriations For Contingencies 0$ 0$ 0$ 750,000$ 750,000$ 750,000$ 0$ 0%

57 - Other Outgo 0$ 0$ 0$ 750,000$ 750,000$ 750,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 0$ 0$ 0$ 750,000$ 750,000$ 750,000$ 0$ 0%


GROWTH

%

GROWTH

%

GROWTH

%

Page 27

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 13,419,140$ 13,419,140$ 13,419,140$ 12,466,540$ 12,645,173$ 178,633$ 1%

INCOME


48197 - Federal MAA Program Revenue 0$ 80,233$ 122,286$ 0$ 0$ 0$

481 - Federal Revenue 0$ 80,233$ 122,286$ 0$ 0$ 0$

486 - State Revenue

48614 - Education Protection Act (EPA) 1,336,501$ 1,336,501$ 1,234,545$ 1,218,363$ 1,235,677$ 17,314$ 1%

48619 - B.O.G. (2% Admin. Fee) 0 244,248 244,248 209,856 249,920 40,064 19%

48672 - Secured Homeowners Exempt 450,000 450,000 462,037 478,208 440,000 (38,208) -8%

48690 - Other State Income 312,215 312,215 312,215 312,215 251,889 (60,326) -19%

48691 - Mandated Cost Reimbursement 360,694 360,694 929,566 6,708,006 7,079,219 371,213 6%

48694 - State Lottery 1,696,082 1,696,082 1,585,273 1,559,505 1,729,948 170,443 11%

48695 - State Reimb Costs 194,794 194,794 194,794 194,794 0 (194,794) -100%

486 - State Revenue 4,350,286$ 4,594,534$ 4,962,678$ 10,680,947$ 10,986,653$ 305,706$ 3%

488 - Local Revenue

48811 - Secured Property Tax Revenues 66,957,000$ 66,957,000$ 67,320,287$ 69,742,441$ 71,432,000$ 1,689,559$ 2%

48812 - Supplemental Secured Prop. Tax 1,576,000 1,576,000 2,782,207 2,802,780 1,948,000 (854,780) -30%

48813 - Unsecured Roll Property Taxes 5,461,000 5,461,000 5,911,482 6,118,384 5,384,000 (734,384) -12%

48818 - RDA Pass Thru (AB1290) 479,750 479,750 742,766 675,984 794,675 118,691 18%

48819 - RDA Residual Payments 1,479,000 1,479,000 1,693,148 1,721,205 1,812,000 90,795 5%

48820 - Contributions/Gifts/Endowments 0 0 48,079 0 0 0

48830 - Contract Classes & Premiums Other Funds 53,520 53,520 53,520 0 0 0

48852 - Property Rental 578,353 578,353 165,927 133,122 130,320 (2,802) -2%

48860 - Interest 70,000 70,000 81,933 50,000 50,000 0 0%

48870 - Instructional Materials Fees 56,960 47,959 43,570 44,903 45,628 725 2%

48871 - Enrollment Fees Intl Students 612,423 612,423 801,572 807,113 805,600 (1,513) 0%

48872 - Enrollment Fees Residents 4,871,726 4,871,726 4,779,540 4,871,435 4,827,335 (44,100) -1%

48874 - Use of Facilities 204,000 204,000 204,000 304,000 304,000 0 0%

48875 - Student Representation Fees 0 0 (45) 0 0 0

48877 - Enrollment Fees Non-Residents 533,006 533,006 725,584 758,006 729,232 (28,774) -4%

48890 - Other Local Income 607,566 696,761 1,196,671 1,042,466 1,143,660 101,194 10%

48899 - Returned Checks 0 0 300 0 0 0

488 - Local Revenue 83,540,304$ 83,620,498$ 86,550,541$ 89,071,839$ 89,406,450$ 334,611$ 0%

%

INCREASE

(DECREASE)

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2015-2016 Adopted Budget - General Fund Revenue

Page 28

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



48911 - Sale Of Equipment 10,000$ 10,000$ 6,165$ 3,866$ 6,165$ 2,299$ 59%

48912 - Sale Of Waste Materials 18,000 18,000 10,510 10,602 10,511 (91) -1%

48973 - Interfund Trans In (Indirect Cost) 29,833 53,098 44,169 11,400 11,400 0 0%

48980 - Interfund Trans In (10 fr 15) 393,480 393,480 319,775 522,383 591,200 68,817 13%

48981 - Interfund Trans In (17 fr 10) 0 0 5,737 0 0 0

48983 - Interfund Trans In (72 fr 10) 0 0 0 16,970 0 (16,970) -100%

48987 - Interfund Trans In (36 fr 37) 0 0 (8) 0 0 0

48995 - Interfund Trans In (10 fr 17) 139,952 33,448 33,448 0 0 0

489 - Other Financing Sources 591,265$ 508,026$ 419,796$ 565,221$ 619,276$ 54,055$ 10%

TOTAL BUDGET RESOURCES 101,900,995$ 102,222,431$ 105,474,441$ 112,784,547$ 113,657,552$ 873,005$ 1%

Page 29

10 - GENERAL FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

INCOME


481 - Federal Revenue 0$ 0$ 0$ 0$ 0$ 0$

486 - State Revenue

48614 - Education Protection Act (EPA) 1,336,501$ 1,336,501$ 1,234,545$ 1,218,363$ 1,235,677$ 17,314$ 1%

48672 - Secured Homeowners Exempt 450,000 450,000 462,037 478,208 440,000 (38,208) -8%

48690 - Other State Income 312,215 312,215 312,215 312,215 251,889 (60,326) -19%

48691 - Mandated Cost Reimbursement 360,694 360,694 929,566 6,708,006 7,079,219 371,213 6%

48694 - State Lottery 1,696,082 1,696,082 1,585,273 1,559,505 1,729,948 170,443 11%

48695 - State Reimb Costs 194,794 194,794 194,794 194,794 0 (194,794) -100%

486 - State Revenue 4,350,286$ 4,350,286$ 4,718,430$ 10,471,091$ 10,736,733$ 265,642$ 3%

488 - Local Revenue

48811 - Secured Property Tax Revenues 66,957,000$ 66,957,000$ 67,320,287$ 69,742,441$ 71,432,000$ 1,689,559$ 2%

48812 - Supplemental Secured Prop. Tax 1,576,000 1,576,000 2,782,207 2,802,780 1,948,000 (854,780) -30%

48813 - Unsecured Roll Property Taxes 5,461,000 5,461,000 5,911,482 6,118,384 5,384,000 (734,384) -12%

48818 - RDA Pass Thru (AB1290) 479,750 479,750 742,766 675,984 794,675 118,691 18%

48819 - RDA Residual Payments 1,479,000 1,479,000 1,693,148 1,721,205 1,812,000 90,795 5%

48830 - Contract Classes & Premiums Other Funds 53,520 53,520 53,520 0 0 0

48852 - Property Rental 578,353 578,353 165,927 133,122 130,320 (2,802) -2%

48860 - Interest 70,000 70,000 81,933 50,000 50,000 0 0%

48874 - Use of Facilities 204,000 204,000 204,000 304,000 304,000 0 0%

48890 - Other Local Income 369,466 369,466 959,105 812,734 911,142 98,408 12%

48899 - Returned Checks 0 0 300 0 0 0

488 - Local Revenue 77,228,089$ 77,228,089$ 79,914,675$ 82,360,650$ 82,766,137$ 405,487$ 0%


48911 - Sale Of Equipment 10,000$ 10,000$ 6,165$ 3,866$ 6,165$ 2,299$ 59%

48912 - Sale Of Waste Materials 18,000 18,000 10,510 10,602 10,511 (91) -1%

48987 - Interfund Trans In (36 fr 37) 0 0 (8) 0 0 0

48995 - Interfund Trans In (10 fr 17) 136,508 0 0 0 0 0



%

INCREASE

(DECREASE)

FY 2015-2016 Adopted Budget - General Fund Revenue

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT

Page 30

10 - GENERAL FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

INCOME


481 - Federal Revenue 0$ 0$ 0$ 0$ 0$ 0$

486 - State Revenue

486 - State Revenue 0$ 0$ 0$ 0$ 0$ 0$

488 - Local Revenue

488 - Local Revenue 0$ 0$ 0$ 0$ 0$ 0$


48980 - Interfund Trans In (10 fr 15) 133,000$ 133,000$ 83,175$ 165,000$ 165,000$ 0$ 0%

489 - Other Financing Sources 133,000$ 133,000$ 83,175$ 165,000$ 165,000$ 0$ 0%

TOTAL BUDGET RESOURCES 133,000$ 133,000$ 83,175$ 165,000$ 165,000$ 0$ 0%

%

INCREASE

(DECREASE)


Page 31

10 - GENERAL FUND

San Jose City College

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

INCOME


48197 - Federal MAA Program Revenue 0$ 80,233$ 80,233$ 0$ 0$ 0$

481 - Federal Revenue 0$ 80,233$ 80,233$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 0$ 130,002$ 130,937$ 105,525$ 145,589$ 40,064$ 38%

486 - State Revenue 0$ 130,002$ 130,937$ 105,525$ 145,589$ 40,064$ 38%

488 - Local Revenue

48870 - Instructional Materials Fees 41,240$ 40,139$ 40,082$ 41,063$ 41,063$ 0$ 0%

48871 - Enrollment Fees Intl Students 435,213 435,213 540,086 543,515 542,800 (715) 0%



48890 - Other Local Income 155,000 244,195 156,317 151,268 151,268 0 0%

488 - Local Revenue 3,466,423$ 3,554,517$ 3,559,379$ 3,625,502$ 3,584,078$ (41,424)$ -1%


48973 - Interfund Trans In (Indirect Cost) 11,703$ 20,407$ 14,476$ 0$ 0$ 0$


48981 - Interfund Trans In (17 fr 10) 0 0 702 0 0 0

48983 - Interfund Trans In (72 fr 10) 0 0 0 16,970 0 (16,970) -100%

48995 - Interfund Trans In (10 fr 17) 3,444 26,945 26,945 0 0 0




%

INCREASE

(DECREASE)

Page 32

10 - GENERAL FUND

Evergreen Valley College

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

INCOME


48197 - Federal MAA Program Revenue 0$ 0$ 42,053$ 0$ 0$ 0$

481 - Federal Revenues 0$ 0$ 42,053$ 0$ 0$ 0$

486 - State Revenue

48619 - B.O.G. (2% Admin. Fee) 0$ 114,246$ 113,311$ 104,331$ 104,331$ 0$ 0%

486 - State Revenue 0$ 114,246$ 113,311$ 104,331$ 104,331$ 0$ 0%

488 - Local Revenue

48820 - Contributions/Gifts/Endowments 0$ 0$ 48,079$ 0$ 0$ 0$

48870 - Instructional Materials Fees 15,720 7,820 3,488 3,840 4,565 725 19%

48871 - Enrollment Fees Intl Students 177,210 177,210 261,486 263,598 262,800 (798) 0%


48875 - Student Representation Fees 0 0 (45) 0 0 0


48890 - Other Local Income 83,100 83,100 81,249 78,464 81,250 2,786 4%

488 - Local Revenue 2,845,792$ 2,837,892$ 3,076,487$ 3,085,687$ 3,056,235$ (29,452)$ -1%


48973 - Interfund Trans In (Indirect Cost) 18,130$ 32,691$ 29,693$ 11,400$ 11,400$ 0$ 0%


48981 - Interfund Trans In (17 fr 10) 0 0 5,035 0 0 0

48995 - Interfund Trans In (10 fr 17) 0 6,503 6,503 0 0 0



%

INCREASE

(DECREASE)


Page 33

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


Certificated Salaries 19,969,525$ 20,702,221$ 20,377,175$ 20,853,179$ 20,636,444$ (216,735)$ -1%

Certificated Salaries MSC 3,579,929 3,822,330 3,616,592 3,894,544 3,937,563 43,019 1%

Certificated Salaries Adjunct 13,881,558 16,704,052 17,199,661 14,836,085 14,958,751 122,666 1%

TOTAL ACADEMIC SALARIES 37,431,012$ 41,228,603$ 41,193,428$ 39,583,808$ 39,532,758$ (51,050)$ 0%


Classified Salaries 13,218,720$ 12,939,117$ 12,837,667$ 13,698,503$ 14,461,756$ 763,253$ 6%

Classified Salaries MSC 4,235,736 4,191,384 3,974,855 4,937,084 4,938,978 1,894 0%

Classified Hourly/Temp 757,677 1,056,574 1,258,232 1,047,977 1,332,572 284,595 27%

Classified OT 108,848 352,988 443,715 113,848 108,848 (5,000) -4%

TOTAL CLASSIFIED SALARIES 18,320,981$ 18,540,063$ 18,514,469$ 19,797,412$ 20,842,154$ 1,044,742$ 5%


531 - STRS 2,752,607$ 2,925,016$ 3,113,396$ 3,265,795$ 3,301,999$ 36,204$ 1%

532 - PERS 2,329,578 2,188,460 2,189,311 2,495,438 2,503,680 8,242 0%

533 - OASDI/Medicare 1,947,491 2,016,130 2,050,419 2,069,706 2,143,365 73,659 4%

534 - Health & Welfare 10,909,169 9,981,661 9,695,673 12,921,550 12,768,751 (152,799) -1%

535 - State Unemployment Insurance 209,577 191,485 117,977 215,136 133,350 (81,786) -38%

536 - Workers' Comp 1,045,444 1,096,036 1,082,523 1,099,204 1,184,724 85,520 8%

537 - Retiree Benefits 140,967 140,967 140,967 0 0 0

TOTAL EMPLOYEE BENEFITS 19,334,833$ 18,539,755$ 18,390,266$ 22,066,829$ 22,035,869$ (30,960)$ 0%

541 - Instructional Supplies

54100 - Supplies Instruction 87,538$ 72,971$ 55,207$ 96,637$ 106,652$ 10,015$ 10%

54101 - Food & Food Serv - Instr 18,750 24,455 20,079 20,714 31,000 10,286 50%

54110 - Software Instruction Over $200 700 2,844 975 2,275 2,275 0 0%

TOTAL INSTRUCTIONAL SUPPLIES 106,988$ 100,270$ 76,261$ 119,626$ 139,927$ 20,301$ 17%

543 - Non-Instructional Supplies

54300 - Supplies Non-Instruction 671,892$ 738,479$ 643,278$ 675,455$ 747,791$ 72,336$ 11%

54301 - Food & Food Serv - Non-Instr 69,888 119,920 113,620 100,040 119,890 19,850 20%

54310 - Software Non-Instruc Over $200 31,225 30,876 19,965 29,425 43,925 14,500 49%

54320 - Copier Supplies 79,017 84,523 64,977 81,017 82,752 1,735 2%

54390 - Contra Account 0 0 5 0 0 0

54392 - Contra - Dent Asst 181 0 0 (473) 0 0 0

TOTAL NON-INSTRUCTIONAL SUPPLIES 852,022$ 973,798$ 841,372$ 885,937$ 994,358$ 108,421$ 12%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2015-2016 Adopted Budget - General Fund Expenditures

%

INCREASE

(DECREASE)

Page 34

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)

551 - Personal Services

55100 - Personal/Contract Services 2,664,260$ 2,911,227$ 2,605,228$ 1,365,375$ 2,044,156$ 678,781$ 50%

55110 - License Renewal Instruction 17,870 23,224 21,773 17,870 40,400 22,530 126%

55130 - License Renewal Non-Instruct 530,914 578,024 566,751 388,985 414,275 25,290 7%

55190 - Contracts/Personal Services 0 4,230 4,230 0 0 0

TOTAL PERSONAL SERVICES 3,213,044$ 3,516,705$ 3,197,982$ 1,772,230$ 2,498,831$ 726,601$ 41%

552 - Travel & Conference

55200 - Conference 312,013$ 317,404$ 293,945$ 315,849$ 371,008$ 55,159$ 17%

55210 - Field Trips 39,354 47,871 43,167 39,354 64,204 24,850 63%

55220 - Memberships 201,272 199,242 181,673 201,942 228,017 26,075 13%

55230 - Mileage Expense 28,596 31,243 26,273 28,555 29,905 1,350 5%

55240 - Board Meeting Expenses 6,000 6,201 6,130 6,000 6,000 0 0%

TOTAL TRAVEL & CONFERENCE 587,235$ 601,961$ 551,188$ 591,700$ 699,134$ 107,434$ 18%

553 - Interest Expense

55305 - TRAN Fees 22,772$ 22,771$ 22,771$ 0$ 0$ 0$

55310 - Interest - Current Loans 57,334 57,333 57,333 0 0 0

TOTAL INTEREST EXPENSE 80,106$ 80,104$ 80,104$ 0$ 0$ 0$

554 - Insurance

55400 - Insurances 643,618$ 630,617$ 630,617$ 643,618$ 647,472$ 3,854$ 1%

TOTAL INSURANCE 643,618$ 630,617$ 630,617$ 643,618$ 647,472$ 3,854$ 1%

555 - Utilities & Housekeeping

55510 - Telephone 250,889$ 289,596$ 284,961$ 250,951$ 277,751$ 26,800$ 11%

55520 - Gas 367,500 321,134 321,134 377,500 322,000 (55,500) -15%

55530 - Electricity 1,850,000 2,082,461 2,179,940 1,950,000 2,180,000 230,000 12%

55539 - Electricity Rebate (410,000) (431,130) (393,711) (360,000) (415,000) (55,000) 15%

55540 - Water/Sewer 395,000 412,653 412,653 315,000 413,000 98,000 31%

55550 - Garbage 53,000 76,407 73,647 53,000 70,000 17,000 32%

55560 - Fuel/Oil 79,919 87,714 77,104 79,919 101,919 22,000 28%

55570 - Uniforms 36,517 36,665 32,268 30,517 50,533 20,016 66%

TOTAL UTILITIES & HOUSEKEEPING 2,622,825$ 2,875,500$ 2,987,996$ 2,696,887$ 3,000,203$ 303,316$ 11%

Page 35

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)

556 - Rents, Leases & Repairs

55610 - Rentals/Leases 423,053$ 452,048$ 444,163$ 421,615$ 436,165$ 14,550$ 3%

55620 - Repairs 548,315 431,138 400,933 509,585 542,795 33,210 7%

55625 - Repairs Pm Agreements 783,235 809,615 799,986 788,865 802,367 13,502 2%

TOTAL RENTS, LEASES & REPAIRS 1,754,603$ 1,692,801$ 1,645,082$ 1,720,065$ 1,781,327$ 61,262$ 4%

557 - Adv/Legal Fees/Audits/Elections

55700 - Fees/Audits/Elections 15,765$ 24,372$ 24,130$ 15,765$ 19,290$ 3,525$ 22%

55702 - External Collection Fees 118,000 120,543 120,543 118,000 118,000 0 0%

55711 - Advertising 149,454 228,973 219,108 149,754 154,129 4,375 3%

55712 - Legal Expenses 240,300 237,208 212,533 240,000 240,000 0 0%

55713 - Audit Expense 63,600 63,950 61,950 63,600 63,600 0 0%

55714 - Board Election Expense 150,000 216,419 216,418 0 0 0

55715 - Printing/Reprographics Expense 20,989 47,917 47,266 22,674 33,984 11,310 50%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 758,108$ 939,382$ 901,948$ 609,793$ 629,003$ 19,210$ 3%

558 - Other Services

55810 - Postage 49,553$ 31,111$ 29,903$ 49,503$ 52,903$ 3,400$ 7%

55820 - Undistributed Funded Programs 0 148,731 0 1,187,067 785,150 (401,917) -34%

55830 - Other Operating Expense 278,099 276,635 183,687 514,182 408,872 (105,310) -20%

55831 - Bank Charges 93,236 91,652 91,652 93,236 93,236 0 0%

55832 - Bad Debt Write Off 162,651 338,283 338,283 162,651 160,796 (1,855) -1%

55838 - Cash Over / Short ( Fees ) 0 5 42 0 0 0

55840 - Board Communications 8,000 500 500 8,000 8,000 0 0%

TOTAL OTHER SERVICES 591,539$ 886,917$ 644,067$ 2,014,639$ 1,508,957$ (505,682)$ -25%

559 - Depreciation Exp and Contra Account

TOTAL DEPRECIATION EXP AND CONTRA ACCOUNT 0$ 0$ 0$ 0$ 0$ 0$

561 - Sites & Site Improvements

56120 - Site Improvements 0$ 139,489$ 0$ 0$ 0$ 0$

TOTAL SITES & SITE IMPROVEMENTS 0$ 139,489$ 0$ 0$ 0$ 0$

562 - Buildings & Building Improvements

TOTAL BUILDINGS & BUILDING IMPROVEMENTS 0$ 0$ 0$ 0$ 0$ 0$

Page 36

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)

563 - Library Books

56310 - Library 5,733$ 5,288$ 5,015$ 5,733$ 5,733$ 0$ 0%

56311 - Library Textbooks 0 676 510 0 0 0

TOTAL LIBRARY BOOKS 5,733$ 5,964$ 5,525$ 5,733$ 5,733$ 0$ 0%

564 - Equipment

56410 - Equipment ($5,000 and over) 36,281$ 63,622$ 66,508$ 32,781$ 6,500$ (26,281)$ -80%

56411 - Equipment ($200 to $4,999) 86,739 162,363 156,362 86,892 121,311 34,419 40%

56413 - Capitalizable Equipment - 3 Year Life 0 48,627 48,200 0 10,000 10,000


TOTAL EQUIPMENT 123,020$ 365,087$ 340,397$ 119,673$ 164,092$ 44,419$ 37%

571 - Debt Retirement

TOTAL DEBT RETIREMENT 0$ 0$ 0$ 0$ 0$ 0$

573 - Interfund Transfers Out

57301 - Interfund Trans Out (10 to 17) 365,889$ 160,212$ 90,111$ 316,442$ 339,159$ 22,717$ 7%

57304 - Interfund Trans Out (10 to 16) 144,340 290,785 407,661 1,481,024 1,457,993 (23,031) -2%

57305 - Interfund Trans Out (10 to 11) 58,369 0 0 228,394 285,798 57,404 25%

57311 - Interfund Trans Out 17CWS to 48Pel 387,534 381,634 386,787 380,853 380,853 0 0%

57318 - Interfund Transfers (10 to 18) 0 0 9,472 23,879 23,879 0 0%

57320 - Interfund Trans Out (10 to 85) 1,953,150 1,931,464 1,930,514 1,859,668 1,859,668 0 0%

TOTAL INTERFUND TRANSFERS OUT 2,909,282$ 2,764,095$ 2,824,545$ 4,290,260$ 4,347,350$ 57,090$ 1%

574 - Interfund Transfers In

TOTAL INTERFUND TRANSFERS IN 0$ 0$ 0$ 0$ 0$ 0$

575 - Student Financial Aid

TOTAL STUDENT FINANCIAL AID 0$ 0$ 0$ 0$ 0$ 0$

576 - Other Payments to/for Students

57600 - Other Payments to/for Students 0$ 946$ 2,732$ 0$ 0$ 0$

57601 - Grove Scholarship 0 0 1,289 0 0 0

TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 946$ 4,021$ 0$ 0$ 0$

Page 37

10 - GENERAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)

579 - Appropriation for Contingency

57900 - Appropriations For Contingencies 0$ 0$ 0$ 91,597$ 84,296$ (7,301)$ -8%

57910 - Contingency 367,610 0 0 589,373 716,559 127,186 22%

TOTAL APPROPRIATIONS FOR CONTINGENCY 367,610$ 0$ 0$ 680,970$ 800,855$ 119,885$ 18%


TOTAL APPROPRIATIONS FOR CONTINGENCY 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 89,702,559$ 93,882,057$ 92,829,268$ 97,599,180$ 99,628,023$ 2,028,843$ 2%

Estimated Ending Fund Balance, June 30th 12,198,436$ 8,340,374$ 12,645,173$ 15,185,367$ 14,029,529$ (1,155,838)$ -8%

Page 38

10 - GENERAL FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


TOTAL ACADEMIC SALARIES 0$ 0$ 0$ 0$ 0$ 0$


Classified Salaries Vacation Payout 130,000$ 122,149$ 227,098$ 130,000$ 130,000$ 0$ 0%

Classified Hourly/Temp 0 0 0 270,000 370,000 100,000 37%

TOTAL CLASSIFIED SALARIES 130,000$ 122,149$ 227,098$ 400,000$ 500,000$ 100,000$ 25%


533 - OASDI/Medicare 0$ 0$ 0$ 20,655$ 28,305$ 7,650$ 37%

535 - State Unemployment Insurance 0 0 0 540 740 200 37%

536 - Workers' Comp 0 0 0 5,589 7,659 2,070 37%

537 - Retiree Benefits 140,967 140,967 140,967 0 0 0

TOTAL EMPLOYEE BENEFITS 140,967$ 140,967$ 140,967$ 26,784$ 36,704$ 9,920$ 37%


TOTAL INSTRUCTIONAL SUPPLIES 0$ 0$ 0$ 0$ 0$ 0$


54300 - Supplies Non-Instruction 141,552$ 149,164$ 147,777$ 141,552$ 141,552$ 0$ 0%

54301 - Food & Food Serv - Non-Instr 5,000 3,151 3,151 5,000 5,000 0 0%

54320 - Copier Supplies 48,000 51,300 41,073 48,000 48,000 0 0%

TOTAL NON-INSTRUCTIONAL SUPPLIES 194,552$ 203,615$ 192,001$ 194,552$ 194,552$ 0$ 0%


55100 - Personal/Contract Services 1,092,588$ 1,090,211$ 1,088,747$ 400,002$ 793,569$ 393,567$ 98%

55130 - License Renewal Non-Instruct 274,398 300,180 299,757 216,969 216,969 0 0%

TOTAL PERSONAL SERVICES 1,366,986$ 1,390,391$ 1,388,504$ 616,971$ 1,010,538$ 393,567$ 64%


TOTAL TRAVEL & CONFERENCE 0$ 0$ 0$ 0$ 0$ 0$

%

INCREASE

(DECREASE)


Page 39

10 - GENERAL FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



55305 - TRAN Fees 22,772$ 22,771$ 22,771$ 0$ 0$ 0$

55310 - Interest - Current Loans 57,334 57,333 57,333 0 0 0

TOTAL INTEREST EXPENSE 80,106$ 80,104$ 80,104$ 0$ 0$ 0$

554 - Insurance

55400 - Insurances 643,618$ 630,617$ 630,617$ 643,618$ 647,472$ 3,854$ 1%

TOTAL INSURANCE 643,618$ 630,617$ 630,617$ 643,618$ 647,472$ 3,854$ 1%


55510 - Telephone 227,000$ 252,773$ 252,773$ 227,000$ 253,000$ 26,000$ 11%

55520 - Gas 367,500 321,134 321,134 377,500 322,000 (55,500) -15%

55530 - Electricity 1,850,000 2,082,461 2,179,940 1,950,000 2,180,000 230,000 12%

55539 - Electricity Rebate (410,000) (431,130) (393,711) (360,000) (415,000) (55,000) 15%

55540 - Water/Sewer 395,000 412,653 412,653 315,000 413,000 98,000 31%

55550 - Garbage 53,000 72,907 70,489 53,000 70,000 17,000 32%

55560 - Fuel/Oil 2,000 1,737 1,737 2,000 2,000 0 0%

TOTAL UTILITIES & HOUSEKEEPING 2,484,500$ 2,712,535$ 2,845,015$ 2,564,500$ 2,825,000$ 260,500$ 10%


55610 - Rentals/Leases 372,268$ 373,845$ 373,845$ 372,268$ 384,668$ 12,400$ 3%

55620 - Repairs 477,651 342,023 335,653 437,521 409,196 (28,325) -6%

55625 - Repairs Pm Agreements 645,385 654,282 654,282 637,639 637,639 0 0%

TOTAL RENTS, LEASES & REPAIRS 1,495,304$ 1,370,150$ 1,363,780$ 1,447,428$ 1,431,503$ (15,925)$ -1%


55700 - Fees/Audits/Elections 5,765$ 20$ 20$ 5,765$ 5,765$ 0$ 0%

55702 - External Collection Fees 118,000 120,543 120,543 118,000 118,000 0 0%

55711 - Advertising 20,000 73,551 73,541 20,000 20,000 0 0%

55712 - Legal Expenses 0 0 0 230,000 230,000 0 0%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 143,765$ 194,114$ 194,104$ 373,765$ 373,765$ 0$ 0%

Page 40

10 - GENERAL FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



55810 - Postage 46,500$ 27,035$ 27,035$ 46,500$ 46,500$ 0$ 0%

55830 - Other Operating Expense 168,000 256,545 167,532 268,000 268,000 0 0%

55832 - Bad Debt Write Off 162,651 338,283 338,283 162,651 160,796 (1,855) -1%

TOTAL OTHER SERVICES 377,151$ 621,863$ 532,850$ 477,151$ 475,296$ (1,855)$ 0%




TOTAL SITES & SITE IMPROVEMENTS 0$ 0$ 0$ 0$ 0$ 0$



563 - Library Books

TOTAL LIBRARY BOOKS 0$ 0$ 0$ 0$ 0$ 0$

564 - Equipment

56411 - Equipment ($200 to $4,999) 20,000$ 32,422$ 32,422$ 20,000$ 20,000$ 0$ 0%

TOTAL EQUIPMENT 20,000$ 32,422$ 32,422$ 20,000$ 20,000$ 0$ 0%




57304 - Interfund Trans Out (10 to 16) 144,340$ 290,785$ 407,661$ 1,481,024$ 1,457,993$ (23,031)$ -2%

57305 - Interfund Trans Out (10 to 11) 58,369 0 0 228,394 285,798 57,404 25%

57320 - Interfund Trans Out (10 to 85) 1,953,150 1,931,464 1,930,514 1,859,668 1,859,668 0 0%

TOTAL INTERFUND TRANSFERS OUT 2,155,859$ 2,222,249$ 2,338,175$ 3,569,086$ 3,603,459$ 34,373$ 1%





Page 41

10 - GENERAL FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 0$ 0$ 0$ 0$ 0$





TOTAL BUDGET REQUIREMENTS 9,232,808$ 9,721,176$ 9,965,637$ 10,333,855$ 11,118,289$ 784,434$ 8%

Page 42

10 - GENERAL FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


Certificated Salaries 0$ 29,000$ 0$ 0$ 0$ 0$

Certificated Salaries MSC 575,284 596,589 488,126 602,368 558,711 (43,657) -7%

Certificated Salaries Adjunct 0 688 382 0 0 0

TOTAL ACADEMIC SALARIES 575,284$ 626,277$ 488,508$ 602,368$ 558,711$ (43,657)$ -7%



Classified Salaries MSC 2,720,117 2,690,431 2,486,777 3,032,958 3,014,629 (18,329) -1%

Classified Hourly/Temp 287,083 347,410 340,253 291,111 291,111 0 0%

Classified OT 43,168 149,653 147,851 48,168 55,168 7,000 15%

TOTAL CLASSIFIED SALARIES 7,168,851$ 7,467,543$ 6,940,617$ 7,909,681$ 8,232,715$ 323,034$ 4%


531 - STRS 11,765$ 35,899$ 35,898$ 38,553$ 68,840$ 30,287$ 79%

532 - PERS 859,394 825,441 817,266 927,965 929,286 1,321 0%

533 - OASDI/Medicare 526,645 527,327 517,807 569,197 586,630 17,433 3%

534 - Health & Welfare 2,049,261 1,808,858 1,782,637 2,585,022 2,649,638 64,616 2%

535 - State Unemployment Insurance 14,957 15,083 14,893 16,481 17,034 553 3%

536 - Workers' Comp 153,060 134,116 132,081 168,635 174,268 5,633 3%

TOTAL EMPLOYEE BENEFITS 3,615,082$ 3,346,724$ 3,300,582$ 4,305,853$ 4,425,696$ 119,843$ 3%


TOTAL INSTRUCTIONAL SUPPLIES 0$ 0$ 0$ 0$ 0$ 0$



54301 - Food & Food Serv - Non-Instr 6,000 14,526 14,374 6,000 6,000 0 0%

54310 - Software Non-Instruc Over $200 7,300 0 0 7,300 7,300 0 0%

54320 - Copier Supplies 17,517 20,463 14,700 19,517 21,017 1,500 8%



55100 - Personal/Contract Services 1,154,529$ 1,188,936$ 1,025,047$ 612,406$ 612,406$ 0$ 0%


TOTAL PERSONAL SERVICES 1,327,726$ 1,363,358$ 1,199,469$ 685,603$ 686,223$ 620$ 0%

%

INCREASE

(DECREASE)


Page 43

10 - GENERAL FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



55200 - Conference 146,038$ 113,250$ 112,906$ 148,800$ 148,205$ (595)$ 0%

55220 - Memberships 66,597 59,887 60,455 67,422 67,422 0 0%

55230 - Mileage Expense 12,231 12,231 12,490 12,950 12,950 0 0%

55240 - Board Meeting Expenses 6,000 6,201 6,130 6,000 6,000 0 0%

TOTAL TRAVEL & CONFERENCE 230,866$ 191,569$ 191,981$ 235,172$ 234,577$ (595)$ 0%


TOTAL INTEREST EXPENSE 0$ 0$ 0$ 0$ 0$ 0$

554 - Insurance

TOTAL INSURANCE 0$ 0$ 0$ 0$ 0$ 0$


55510 - Telephone 15,299$ 28,632$ 26,932$ 15,361$ 15,361$ 0$ 0%

55560 - Fuel/Oil 33,419 40,318 40,318 33,419 33,419 0 0%

55570 - Uniforms 5,400 11,442 11,232 5,400 10,180 4,780 89%

TOTAL UTILITIES & HOUSEKEEPING 54,118$ 80,392$ 78,482$ 54,180$ 58,960$ 4,780$ 9%


55610 - Rentals/Leases 1,189$ 15,662$ 15,662$ 251$ 251$ 0$ 0%

55620 - Repairs 8,237 200 195 10,507 10,507 0 0%

55625 - Repairs Pm Agreements 0 3,193 3,193 0 0 0

TOTAL RENTS, LEASES & REPAIRS 9,426$ 19,055$ 19,050$ 10,758$ 10,758$ 0$ 0%


55700 - Fees/Audits/Elections 10,000$ 23,030$ 23,030$ 10,000$ 13,525$ 3,525$ 35%

55711 - Advertising 6,044 1,202 974 6,344 6,344 0 0%

55712 - Legal Expenses 240,300 237,208 212,533 10,000 10,000 0 0%

55713 - Audit Expense 63,600 63,950 61,950 63,600 63,600 0 0%

55714 - Board Election Expense 150,000 216,419 216,418 0 0 0

55715 - Printing/Reprographics Expense 4,634 15,902 15,496 4,834 4,834 0 0%


Page 44

10 - GENERAL FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



55810 - Postage 888$ 457$ 456$ 888$ 888$ 0$ 0%

55830 - Other Operating Expense 22,119 5,695 5,695 22,119 22,119 0 0%

55831 - Bank Charges 93,236 91,098 91,098 93,236 93,236 0 0%


55840 - Board Communications Expense 8,000 500 500 8,000 8,000 0 0%

TOTAL OTHER SERVICES 124,243$ 97,755$ 97,754$ 124,243$ 124,243$ 0$ 0%







563 - Library Books


564 - Equipment

56411 - Equipment ($200 to $4,999) 51,109$ 58,338$ 57,489$ 50,392$ 50,392$ 0$ 0%

56413 - Capitalizable Equipment - 3 Year Life 0 32,327 32,326 0 0 0

TOTAL EQUIPMENT 51,109$ 90,665$ 89,815$ 50,392$ 50,392$ 0$ 0%




TOTAL INTERFUND TRANSFERS OUT 0$ 0$ 0$ 0$ 0$ 0$





Page 45

10 - GENERAL FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

%

INCREASE

(DECREASE)



TOTAL OTHER PAYMENTS TO/FOR STUDENTS 0$ 0$ 0$ 0$ 0$ 0$


57910 - Contingency 0$ 0$ 0$ 178,943$ 157,185$ (21,758)$ -12%

TOTAL APPROPRIATIONS FOR CONTINGENCY 0$ 0$ 0$ 178,943$ 157,185$ (21,758)$ -12%




Page 46

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)



Certificated Salaries MSC 1,617,347 1,748,301 1,626,617 1,780,608 1,868,244 87,636 5%


TOTAL ACADEMIC SALARIES 18,752,265$ 20,712,259$ 20,837,784$ 19,689,070$ 19,817,164$ 128,094$ 1%



Classified Salaries MSC 668,792 640,684 607,610 848,894 860,591 11,697 1%

Classified Hourly/Temp 330,207 485,545 687,533 330,207 514,802 184,595 56%

Classified OT 47,000 74,677 135,768 47,000 35,000 (12,000) -26%



531 - STRS 1,375,279$ 1,385,704$ 1,528,886$ 1,581,248$ 1,602,380$ 21,132$ 1%

532 - PERS 752,578 687,462 683,874 829,896 795,425 (34,471) -4%

533 - OASDI/Medicare 717,350 751,964 773,976 758,938 780,418 21,480 3%

534 - Health & Welfare 4,333,926 3,924,415 3,790,089 5,131,781 4,840,878 (290,903) -6%

535 - State Unemployment Insurance 136,599 125,917 52,260 138,079 55,103 (82,976) -60%

536 - Workers' Comp 442,322 463,589 478,101 457,621 530,940 73,319 16%

TOTAL EMPLOYEE BENEFITS 7,758,054$ 7,339,051$ 7,307,186$ 8,897,563$ 8,605,144$ (292,419)$ -3%


54100 - Supplies Instruction 68,518$ 63,695$ 51,030$ 91,372$ 100,662$ 9,290$ 10%

54101 - Food & Food Serv - Instr 18,750 24,455 20,079 20,714 31,000 10,286 50%

54110 - Software Instruction Over $200 0 600 0 0 0 0

TOTAL INSTRUCTIONAL SUPPLIES 87,268$ 88,750$ 71,109$ 112,086$ 131,662$ 19,576$ 17%




54310 - Software Non-Instruc Over $200 16,000 19,500 9,015 14,500 29,000 14,500 100%

54320 - Copier Supplies 13,500 12,760 9,204 13,500 13,735 235 2%

54390 - Contra Account 0 0 5 0 0 0



%

INCREASE

(DECREASE)

Page 47

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


55100 - Personal/Contract Services 137,926$ 277,307$ 188,014$ 120,860$ 302,342$ 181,482$ 150%

55110 - License Renewal Instruction 17,270 20,256 20,255 17,270 39,800 22,530 130%

55130 - License Renewal Non-Instruct 35,319 62,412 52,501 50,819 75,489 24,670 49%

55190 - Contracts/Personal Services 0 4,230 4,230 0 0 0

TOTAL PERSONAL SERVICES 190,515$ 364,205$ 265,000$ 188,949$ 417,631$ 228,682$ 121%


55200 - Conference 86,905$ 107,810$ 97,242$ 84,905$ 140,659$ 55,754$ 66%

55210 - Field Trips 26,650 29,311 27,121 26,650 51,500 24,850 93%

55220 - Memberships 69,875 71,089 63,903 69,675 95,750 26,075 37%

55230 - Mileage Expense 10,060 9,305 6,340 9,200 10,550 1,350 15%

TOTAL TRAVEL & CONFERENCE 193,490$ 217,515$ 194,606$ 190,430$ 298,459$ 108,029$ 57%



554 - Insurance



55510 - Telephone 5,700$ 3,551$ 2,662$ 5,700$ 6,500$ 800$ 14%

55550 - Garbage 0 3,500 3,158 0 0 0

55560 - Fuel/Oil 26,000 23,878 18,497 26,000 48,000 22,000 85%

55570 - Uniforms 19,300 14,819 11,591 13,300 28,536 15,236 115%

TOTAL UTILITIES & HOUSEKEEPING 51,000$ 45,748$ 35,908$ 45,000$ 83,036$ 38,036$ 85%


55610 - Rentals/Leases 31,850$ 30,231$ 24,194$ 31,350$ 33,500$ 2,150$ 7%

55620 - Repairs 18,725 30,675 10,691 17,900 72,300 54,400 304%

55625 - Repairs Pm Agreements 77,021 80,692 77,588 90,397 103,899 13,502 15%

TOTAL RENTS, LEASES & REPAIRS 127,596$ 141,598$ 112,473$ 139,647$ 209,699$ 70,052$ 50%

Page 48

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


55700 - Fees/Audits/Elections 0$ 1,322$ 1,080$ 0$ 0$ 0$

55711 - Advertising 53,410 76,387 68,956 53,410 57,785 4,375 8%

55715 - Printing/Reprographics Expense 10,055 17,636 15,857 11,540 22,850 11,310 98%



55810 - Postage 950$ 1,593$ 1,311$ 900$ 3,800$ 2,900$ 322%

55820 - Undistributed Funded Programs 0 129,404 0 651,687 248,636 (403,051) -62%

55830 - Other Operating Expense 0 0 10,000 77,909 746 (77,163) -99%

55831 - Bank Charges 0 554 554 0 0 0


TOTAL OTHER SERVICES 950$ 131,551$ 11,902$ 730,496$ 253,182$ (477,314)$ -65%







563 - Library Books


564 - Equipment

56410 - Equipment ($5,000 and over) 26,281$ 47,883$ 44,288$ 26,281$ 0$ (26,281)$ -100%

56411 - Equipment ($200 to $4,999) 1,000 29,553 18,709 2,370 36,789 34,419 1452%



TOTAL EQUIPMENT 27,281$ 116,236$ 101,069$ 28,651$ 73,070$ 44,419$ 155%



Page 49

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


57301 - Interfund Trans Out (10 to 17) 113,356$ 16,621$ 14,799$ 100,508$ 123,225$ 22,717$ 23%


57318 - Interfund Transfers (10 to 18) 0 0 9,472 23,879 23,879 0 0%

TOTAL INTERFUND TRANSFERS OUT 306,756$ 204,121$ 219,179$ 311,887$ 334,604$ 22,717$ 7%






57600 - Other Payments to/for Students 0$ 150$ 129$ 0$ 0$ 0$

57601 - Grove Scholarship 0 0 1,289 0 0 0



57900 - Appropriations For Contingencies 0$ 0$ 0$ 91,597$ 84,296$ (7,301)$ -8%

57910 - Contingency 170,432 0 0 253,436 224,656 (28,780) -11%

TOTAL APPROPRIATIONS FOR CONTINGENCY 170,432$ 0$ 0$ 345,033$ 308,952$ (36,081)$ -10%




Page 50

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)



Certificated Salaries MSC 1,387,298 1,477,440 1,501,849 1,511,568 1,510,608 (960) 0%


TOTAL ACADEMIC SALARIES 18,103,463$ 19,890,067$ 19,867,136$ 19,292,370$ 19,156,883$ (135,487)$ -1%



Classified Salaries MSC 846,827 860,269 880,468 1,055,232 1,063,758 8,526 1%

Classified Hourly/Temp 140,387 223,619 230,446 156,659 156,659 0 0%

Classified OT 18,680 128,658 160,096 18,680 18,680 0 0%



531 - STRS 1,365,563$ 1,503,413$ 1,548,612$ 1,645,994$ 1,630,779$ (15,215)$ -1%

532 - PERS 717,606 675,557 688,171 737,577 778,969 41,392 6%

533 - OASDI/Medicare 703,496 736,839 758,636 720,916 748,012 27,096 4%

534 - Health & Welfare 4,525,982 4,248,388 4,122,947 5,204,747 5,278,235 73,488 1%

535 - State Unemployment Insurance 58,021 50,485 50,824 60,036 60,473 437 1%

536 - Workers' Comp 450,062 498,331 472,341 467,359 471,857 4,498 1%

TOTAL EMPLOYEE BENEFITS 7,820,730$ 7,713,013$ 7,641,531$ 8,836,629$ 8,968,325$ 131,696$ 1%


54100 - Supplies Instruction 19,020$ 9,276$ 4,177$ 5,265$ 5,990$ 725$ 14%

54110 - Software Instruction Over $200 700 2,244 975 2,275 2,275 0 0%

TOTAL INSTRUCTIONAL SUPPLIES 19,720$ 11,520$ 5,152$ 7,540$ 8,265$ 725$ 10%


54300 - Supplies Non-Instruction 167,546$ 236,976$ 187,524$ 175,052$ 175,052$ 0$ 0%


54310 - Software Non-Instruc Over $200 7,925 11,376 10,950 7,625 7,625 0 0%

54392 - Contra - Dent Asst 181 0 0 (473) 0 0 0



%

INCREASE

(DECREASE)

Page 51

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


55100 - Personal/Contract Services 279,217$ 354,773$ 303,420$ 232,107$ 335,839$ 103,732$ 45%

55110 - License Renewal Instruction 600 2,968 1,518 600 600 0 0%


TOTAL PERSONAL SERVICES 327,817$ 398,751$ 345,009$ 280,707$ 384,439$ 103,732$ 37%


55200 - Conference 79,070$ 96,344$ 83,797$ 82,144$ 82,144$ 0$ 0%

55210 - Field Trips 12,704 18,560 16,046 12,704 12,704 0 0%

55220 - Memberships 64,800 68,266 57,315 64,845 64,845 0 0%

55230 - Mileage Expense 6,305 9,707 7,443 6,405 6,405 0 0%

TOTAL TRAVEL & CONFERENCE 162,879$ 192,877$ 164,601$ 166,098$ 166,098$ 0$ 0%



554 - Insurance



55510 - Telephone 2,890$ 4,640$ 2,594$ 2,890$ 2,890$ 0$ 0%

55560 - Fuel/Oil 18,500 21,781 16,552 18,500 18,500 0 0%

55570 - Uniforms 11,817 10,404 9,445 11,817 11,817 0 0%

TOTAL UTILITIES & HOUSEKEEPING 33,207$ 36,825$ 28,591$ 33,207$ 33,207$ 0$ 0%


55610 - Rentals/Leases 17,746$ 32,310$ 30,462$ 17,746$ 17,746$ 0$ 0%

55620 - Repairs 43,702 58,240 54,394 43,657 50,792 7,135 16%

55625 - Repairs Pm Agreements 60,829 71,448 64,923 60,829 60,829 0 0%

TOTAL RENTS, LEASES & REPAIRS 122,277$ 161,998$ 149,779$ 122,232$ 129,367$ 7,135$ 6%


55711 - Advertising 70,000$ 77,833$ 75,637$ 70,000$ 70,000$ 0$ 0%

55715 - Printing/Reprographics Expense 6,300 14,379 15,913 6,300 6,300 0 0%

TOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS 76,300$ 92,212$ 91,550$ 76,300$ 76,300$ 0$ 0%

Page 52

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


55810 - Postage 1,215$ 2,026$ 1,101$ 1,215$ 1,715$ 500$ 41%

55820 - Undistributed Funded Programs 0 19,327 0 535,380 536,514 1,134 0%

55830 - Other Operating Expense 87,980 14,395 460 146,154 118,007 (28,147) -19%

TOTAL OTHER SERVICES 89,195$ 35,748$ 1,561$ 682,749$ 656,236$ (26,513)$ -4%




56120 - Site Improvements 0$ 139,489$ 0$ 0$ 0$ 0$

TOTAL SITES & SITE IMPROVEMENTS 0$ 139,489$ 0$ 0$ 0$ 0$



563 - Library Books

56310 - Library 5,733$ 5,288$ 5,015$ 5,733$ 5,733$ 0$ 0%

56311 - Library Textbooks 0 676 510 0 0 0

TOTAL LIBRARY BOOKS 5,733$ 5,964$ 5,525$ 5,733$ 5,733$ 0$ 0%

564 - Equipment

56410 - Equipment ($5,000 and over) 10,000$ 15,739$ 22,220$ 6,500$ 6,500$ 0$ 0%

56411 - Equipment ($200 to $4,999) 14,630 42,050 47,742 14,130 14,130 0 0%



TOTAL EQUIPMENT 24,630$ 125,764$ 117,091$ 20,630$ 20,630$ 0$ 0%




57301 - Interfund Trans Out (10 to 17) 252,533$ 143,591$ 75,312$ 215,934$ 215,934$ 0$ 0%


TOTAL INTERFUND TRANSFERS OUT 446,667$ 337,725$ 267,191$ 409,287$ 409,287$ 0$ 0%

Page 53

10 - GENERAL FUND


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)






57600 - Other Payments to/for Students 0$ 796$ 2,603$ 0$ 0$ 0$



57910 - Contingency 197,178$ 0$ 0$ 156,994$ 334,718$ 177,724$ 113%

TOTAL APPROPRIATIONS FOR CONTINGENCY 197,178$ 0$ 0$ 156,994$ 334,718$ 177,724$ 113%




Page 54

State Categorical Programs - Fund 10

District Office STATE BUDGETFUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED

Student Support Programs

TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$

Non-Student Support Programs

Part-time Faculty Office Hours 192,142$ 0$ 0$ 0$ 192,142$ YES 0$ 0$ 0$ 0$ 0$ NO

Part-time Faculty Health Insurance 2,652 0 0 0 2,652 YES 0 0 0 0 0 NO

Part-time Faculty Compensation 312,215 0 0 0 312,215 YES 251,889 0 0 0 251,889 NO

TOTAL 507,009$ 0$ 0$ 0$ 507,009$ 251,889$ 0$ 0$ 0$ 251,889$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2015-2016 Adopted Budget - California Community College - Categorical Funding

FY 2014-2015 FY 2015-2016

Page 55

9.10%

11.80%

9.70%10.50%

14.65% 14.80%

8.39%

7.81%

6.22%

10.99%

11.59%

14.39%

16.14%

13.62%

14.08%

10.22%

5.79%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

16.00%

18.00%

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11 11/12 12/13 13/14 14/15 15/16Est.

16/17Est.

17/18Est.

Ending Fund Balance (General Fund 10)

General Fund $ General Fund %

ProjectedActual

Page 56

14825 15500 15704 15645 14467 13531 13047 12346 12470

226

270 246 213

210226 247

322

354

1478515211

14649 15043

1389313531

1304712346

14031

0

2000

4000

6000

8000

10000

12000

14000

16000

18000

2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016Estimated

Total Enrollment

Resident Non-Resident Funded Enrollment

Page 57

11 - PARKING FUND

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 108,583$ 108,583$ 108,583$ 108,583$ 46,253$ (62,330)$ -57%

488 - Local Revenue

48878 - Parking Fees 684,000$ 684,000$ 615,226$ 572,528$ 615,227$ 42,699$ 7%

TOTAL REVENUES 684,000$ 684,000$ 615,226$ 572,528$ 615,227$ 42,699$ 7%


48985 - Interfund Transfer In 58,369$ 0$ 0$ 228,394$ 285,798$ 57,404$ 25%

TOTAL OTHER FINANCING SOURCES 58,369$ 0$ 0$ 228,394$ 285,798$ 57,404$ 25%

TOTAL BUDGET RESOURCES 850,952$ 792,583$ 723,809$ 909,505$ 947,278$ 37,773$ 4%

5 - Expenses

52 - Classified Salaries 506,414$ 510,997$ 448,857$ 514,852$ 546,680$ 31,828$ 6%

53 - Employee Benefits 312,629 308,046 214,167 362,744 368,686 5,942 2%

54 - Supplies and Materials 15,000 11,400 6,696 15,000 15,000 0 0%

55 - Other Operating Exp & Serv 16,909 20,509 7,836 16,909 16,909 0 0%

TOTAL EXPENSES 850,952$ 850,952$ 677,556$ 909,505$ 947,275$ 37,770$ 4%

TOTAL BUDGET REQUIREMENTS 850,952$ 850,952$ 677,556$ 909,505$ 947,275$ 37,770$ 4%

Estimated Ending Fund Balance, June 30th 0$ (58,369)$ 46,253$ 0$ 3$ 3$

%

INCREASE

(DECREASE)

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFY 2015-2016 Adopted Budget

Page 58

12 - FINANCIAL STABILIZATION FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 0$ 0$ 0$ 0$ 0$ 0$


489 - Interfund Transfer In 0$ 0$ 0$ 0$ 0$ 0$

TOTAL OTHER FINANCING SOURCES 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 0$ 0$ 0$ 0$

5 - Expenses


573 - Interfund Transfers Out (to Fund 10) 0$ 0$ 0$ 0$ 0$ 0$

TOTAL INTERFUND TRANSFERS OUT 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 0$ 0$ 0$ 0$ 0$ 0$

Estimated Ending Fund Balance, June 30th 0$ 0$ 0$ 0$ 0$ 0$

%

INCREASE

(DECREASE)


Page 59

15 - FACILITY RENTAL FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 361,171$ 361,171$ 361,171$ 333,185$ 571,693$ 238,508$ 72%

48 - Revenue

488 - Local Revenue 924,437$ 924,237$ 975,253$ 912,216$ 924,373$ 12,157$ 1%

TOTAL REVENUES 924,437$ 924,237$ 975,253$ 912,216$ 924,373$ 12,157$ 1%


5 - Expenses



54 - Supplies and Materials 93,594 92,556 61,545 124,085 117,235 (6,850) -6%

55 - Other Operating Exp & Serv 294,790 295,945 181,889 200,952 232,218 31,266 16%

56 - Capital Outlay 36,105 75,104 47,487 49,105 50,105 1,000 2%

57 - Other Outgo 173,699 150,933 0 112,743 257,258 144,515 128%

TOTAL EXPENSES 892,128$ 891,928$ 444,956$ 723,018$ 904,866$ 181,848$ 25%


573 - Interfund Transfers Out (to Fund 10) 393,480$ 393,480$ 319,775$ 522,383$ 591,200$ 68,817$ 13%


TOTAL BUDGET REQUIREMENTS 1,285,608$ 1,285,408$ 764,731$ 1,245,401$ 1,496,066$ 250,665$ 20%

Estimated Ending Fund Balance, June 30th 0$ 0$ 571,693$ 0$ 0$ 0$


%

INCREASE

(DECREASE)

Page 60


District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 88,681$ 88,681$ 88,681$ 105,422$ 162,176$ 56,754$ 54%.

48 - Revenue

488 - Local Revenue 228,165$ 228,165$ 224,750$ 210,573$ 196,447$ (14,126)$ -7%

TOTAL REVENUES 228,165$ 228,165$ 224,750$ 210,573$ 196,447$ (14,126)$ -7%


5 - Expenses

54 - Supplies and Materials 12,000$ 12,000$ 1,986$ 12,000$ 2,000$ (10,000)$ -83%

55 - Other Operating Exp & Serv 83,165 82,390 65,399 102,000 70,000 (32,000) -31%

56 - Capital Outlay 0 775 695 0 1,000 1,000

57 - Other Outgo 88,681 88,681 0 36,995 120,623 83,628 226%

TOTAL EXPENSES 183,846$ 183,846$ 68,080$ 150,995$ 193,623$ 42,628$ 28%


573 - Interfund Transfers Out (to Fund 10) 133,000$ 133,000$ 83,175$ 165,000$ 165,000$ 0$ 0%





%

INCREASE

(DECREASE)

Page 61



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 125,041$ 125,041$ 125,041$ 138,547$ 265,312$ 126,765$ 91%.

48 - Revenue

488 - Local Revenue 588,756$ 588,556$ 619,117$ 588,566$ 596,541$ 7,975$ 1%

TOTAL REVENUES 588,756$ 588,556$ 619,117$ 588,566$ 596,541$ 7,975$ 1%


5 - Expenses


53 - Employee Benefits 106,920 66,870 29,989 37,204 37,564 360 1%

54 - Supplies and Materials 74,094 67,556 53,887 99,094 102,244 3,150 3%


56 - Capital Outlay 7,000 53,958 36,574 20,000 20,000 0 0%

57 - Other Outgo 55,671 102,921 47,250 85%

TOTAL EXPENSES 500,748$ 500,548$ 283,302$ 419,730$ 525,653$ 105,923$ 25%





Estimated Ending Fund Balance, June 30th (1)$ (1)$ 265,312$ 0$ 0$ 0$


%

INCREASE

(DECREASE)

Page 62



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

488 - Local Revenue 107,516$ 107,516$ 131,386$ 113,077$ 131,385$ 18,308$ 16%

TOTAL REVENUES 107,516$ 107,516$ 131,386$ 113,077$ 131,385$ 18,308$ 16%


5 - Expenses





56 - Capital Outlay 29,105 20,371 10,218 29,105 29,105 0 0%

57 - Other Outgo 85,018 62,252 0 20,077 33,714 13,637 68%

TOTAL EXPENSES 207,534$ 207,534$ 93,574$ 152,293$ 185,590$ 33,297$ 22%







%

INCREASE

(DECREASE)

Page 63

16 - WORKFORCE INSTITUTE (Contract Education)

Workforce Institute

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 612,238$ 612,238$ 612,238$ 31,466$ 0$ (31,466)$ -100%

48 - Revenue

48830 - Contract Classes & Premiums Other Funds

(Corporate Sales & Other Contract Services)716,414$ 503,614$ 375,122$ 1,016,414$ 805,000$ (211,414)$ -21%

48941 - Other Income 312,000 210,000 177,255 200,000 200,000 0 0%

TOTAL LOCAL REVENUES 1,028,414$ 713,614$ 552,377$ 1,216,414$ 1,005,000$ (211,414)$ -17%

489 - Interfund Transfer In

48980 - PBO/Indirect Cost from Fund 17 113,294$ 147,137$ 109,068$ 4,367$ 188,798$ 184,431 4223%

48984 - Interfund Transfer In (From Fund 10) 144,340 290,785 407,661 1,481,024 1,457,993 (23,031) -2%

TOTAL INTERFUND TRANSFER IN 257,634$ 437,922$ 516,729$ 1,485,391$ 1,646,791$ 161,400$ 11%

TOTAL BUDGET RESOURCES 1,898,286$ 1,763,774$ 1,681,344$ 2,733,271$ 2,651,791$ (81,480)$ -3%

5 - Expenses

51 - Certificated Salaries 122,014$ 97,824$ 189,494$ 257,376$ 372,553$ 115,177$ 45%

52 - Classified Salaries 1,190,044 1,128,722 946,568 1,442,804 1,201,943 (240,861) -17%

53 - Employee Benefits 447,144 448,858 429,133 657,011 588,141 (68,870) -10%



57 - Other Outgo (Except for Interfund Transfers Out) 2,000 2,000 0 0 0 0

TOTAL EXPENSES 1,855,981$ 1,877,122$ 1,681,344$ 2,733,271$ 2,651,791$ (81,480)$ -3%

TOTAL BUDGET REQUIREMENTS 1,855,981$ 1,877,122$ 1,681,344$ 2,733,271$ 2,651,791$ (81,480)$ -3%

Estimated Ending Fund Balance, June 30th 42,305$ (113,348)$ 0$ 0$ 0$ 0$

%

INCREASE

(DECREASE)


Page 64

17 - RESTRICTED FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

481 - Federal Revenue 3,272,684$ 4,214,768$ 3,345,435$ 3,454,318$ 3,325,018$ (129,300)$ -4%

486 - State Revenue 10,983,224 11,292,090 8,863,962 11,731,774 27,783,177 16,051,403 137%

488 - Local Revenue 194,337 199,337 113,270 55,245 94,348 39,103 71%

TOTAL REVENUES 14,450,245$ 15,706,195$ 12,322,667$ 15,241,337$ 31,202,542$ 15,961,205$ 105%


489 - Interfund Transfer In 577,845$ 355,774$ 270,020$ 494,090$ 516,807$ 22,717$ 5%

TOTAL INTERFUND TRANSFER IN 577,845$ 355,774$ 270,020$ 494,090$ 516,807$ 22,717$ 5%

TOTAL BUDGET RESOURCES 15,536,518$ 16,570,397$ 13,101,115$ 16,402,120$ 32,048,985$ 15,646,865$ 95%

5 - Expenses

51 - Certificated Salaries 2,156,320$ 2,593,673$ 2,799,534$ 2,126,588$ 2,571,170$ 444,582$ 21%

52 - Classified Salaries 3,646,142 4,098,910 3,728,086 4,084,831 4,807,178 722,347 18%

53 - Employee Benefits 1,972,672 2,196,576 1,923,924 2,402,869 2,725,123 322,254 13%


55 - Other Operating Exp & Serv 5,398,515 3,163,534 1,201,379 5,993,380 17,248,639 11,255,259 188%

56 - Capital Outlay 954,499 2,730,996 1,788,740 203,086 1,990,738 1,787,652 880%

575 - Student Financial Aid 197,168 153,621 152,835 66,142 86,142 20,000 30%

576 - Other Payments to/for Students 174,413 600,428 474,822 413,820 1,710,252 1,296,432 313%

TOTAL EXPENSES 15,265,142$ 16,352,991$ 12,589,402$ 15,942,269$ 31,847,544$ 15,905,275$ 100%


573 - Interfund Transfers Out 271,376$ 217,407$ 182,077$ 15,767$ 200,198$ 184,431$ 1170%



Estimated Ending Fund Balance, June 30th 0$ (1)$ 329,636$ 444,084$ 1,243$ (442,841)$ -100%

%

INCREASE

(DECREASE)


Page 65


District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

486 - State Revenue 559,463$ 590,769$ 548,707$ 89,414$ 404,511$ 315,097$ 352%

TOTAL REVENUES 559,463$ 590,769$ 548,707$ 89,414$ 404,511$ 315,097$ 352%


5 - Expenses

52 - Classified Salaries 0$ 2,885$ 2,986$ 2,500$ 2,500$ 0$ 0%

53 - Employee Benefits 0 115 296 0 248 248

54 - Supplies and Materials 0 3,000 920 8,000 5,000 (3,000) -38%


56 - Capital Outlay 512,261 515,511 512,622 6,139 321,719 315,580 5141%

TOTAL EXPENSES 559,463$ 590,769$ 548,707$ 89,414$ 404,511$ 315,097$ 352%


%

INCREASE

(DECREASE)


Page 66



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

481 - Federal Revenue 715,140$ 1,139,057$ 910,245$ 1,630,292$ 1,530,414$ (99,878)$ -6%

486 - State Revenue 4,796,230 5,250,292 4,090,495 5,662,028 7,183,872 1,521,844 27%

488 - Local Revenue 73,685 78,685 64,050 0 15,995 15,995

TOTAL REVENUES 5,585,055$ 6,468,034$ 5,064,790$ 7,292,320$ 8,730,280$ 1,437,960$ 20%


489 - Interfund Transfer In (From Funds 10 & 72) 241,414$ 121,242$ 114,253$ 194,258$ 216,975$ 22,717$ 12%

TOTAL INTERFUND TRANSFER IN 241,414$ 121,242$ 114,253$ 194,258$ 216,975$ 22,717$ 12%

TOTAL BUDGET RESOURCES 5,826,469$ 6,589,276$ 5,179,043$ 7,486,578$ 8,947,255$ 1,460,677$ 20%

5 - Expenses

51 - Certificated Salaries 951,145$ 1,351,287$ 1,392,326$ 1,295,315$ 1,428,083$ 132,768$ 10%


53 - Employee Benefits 868,367 1,134,046 972,672 1,267,695 1,419,325 151,630 12%


55 - Other Operating Exp & Serv 1,954,711 806,221 280,211 2,052,469 1,957,625 (94,844) -5%

56 - Capital Outlay 65,900 862,595 301,567 124,811 1,223,060 1,098,249 880%

575 - Student Financial Aid 0 22,723 22,723 0 20,000 20,000

576 - Other Payments to/for Students 95,550 301,734 261,287 261,882 239,683 (22,199) -8%

TOTAL EXPENSES 6,005,734$ 6,809,163$ 5,267,781$ 7,709,187$ 9,077,703$ 1,368,516$ 18%


573 - Interfund Transfers Out (To Fund 10) 71,698$ 31,076$ 31,777$ 0$ 0$ 0$

TOTAL INTERFUND TRANSFERS OUT 71,698$ 31,076$ 31,777$ 0$ 0$ 0$


%

INCREASE

(DECREASE)


Page 67



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

481 - Federal Revenue 1,728,435$ 2,331,308$ 1,857,043$ 1,624,026$ 1,594,604$ (29,422)$ -2%

486 - State Revenue 4,971,275 4,794,773 3,709,056 5,866,787 6,881,089 1,014,302 17%

488 - Local Revenue 100,652 100,652 40,820 55,245 66,753 11,508 21%

TOTAL REVENUES 6,800,362$ 7,226,733$ 5,606,919$ 7,546,058$ 8,542,446$ 996,388$ 13%


489 - Interfund Transfer In (From Fund 10) 336,431$ 234,532$ 155,767$ 299,832$ 299,832$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 336,431$ 234,532$ 155,767$ 299,832$ 299,832$ 0$ 0%


5 - Expenses

51 - Certificated Salaries 1,205,175$ 1,212,004$ 1,388,694$ 812,579$ 1,128,087$ 315,508$ 39%


53 - Employee Benefits 928,622 918,904 833,251 1,132,690 1,203,162 70,472 6%


55 - Other Operating Exp & Serv 2,746,202 1,458,636 258,744 3,582,936 3,814,318 231,382 6%

56 - Capital Outlay 376,338 1,352,890 974,551 72,136 399,959 327,823 454%

575 - Student Financial Aid 197,168 130,898 130,112 66,142 66,142 0 0%

576 - Other Payments to/for Students 78,863 298,694 213,535 151,938 150,549 (1,389) -1%

TOTAL EXPENSES 7,307,874$ 7,679,536$ 5,779,731$ 7,834,490$ 9,028,823$ 1,194,333$ 15%


573 - Interfund Transfers Out (To Fund 10) 86,384$ 39,194$ 41,232$ 11,400$ 11,400$ 0$ 0%



%

INCREASE

(DECREASE)


Page 68


Workforce Institute

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

481 - Federal Revenue 829,109$ 744,403$ 578,147$ 200,000$ 200,000$ 0$ 0%

486 - State Revenue 656,256 656,256 515,704 113,545 13,313,705 13,200,160

488 - Local Revenue 20,000 20,000 8,400 0 11,600 11,600

TOTAL REVENUES 1,505,365$ 1,420,659$ 1,102,251$ 313,545$ 13,525,305$ 13,211,760$ 4214%

TOTAL BUDGET RESOURCES 1,505,365$ 1,420,659$ 1,102,251$ 313,545$ 13,525,305$ 13,211,760$ 4214%

5 - Expenses

51 - Certificated Salaries 0$ 30,382$ 18,514$ 18,694$ 15,000$ (3,694)$ -20%

52 - Classified Salaries 529,988 244,061 221,798 0 405,067 405,067



55 - Other Operating Exp & Serv 650,400 829,419 630,541 285,200 11,401,652 11,116,452 3898%

56 - Capital Outlay 0 0 0 0 46,000 46,000

576 - Other Payments to/for Students 0 0 0 0 1,320,020 1,320,020

TOTAL EXPENSES 1,392,071$ 1,273,523$ 993,183$ 309,178$ 13,336,507$ 13,027,329$ 4214%




TOTAL BUDGET REQUIREMENTS 1,505,365$ 1,420,660$ 1,102,251$ 313,545$ 13,525,305$ 13,211,760$ 4214%

%

INCREASE

(DECREASE)


Page 69


Consolidated STATE BUDGETFUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED


Student Financial Aid Administration 704,001$ 56,011$ 0$ 0$ 760,012$ NO 699,001$ 164,729$ 0$ 0$ 863,730$ NO

CalWORKs 430,035 2,016 0 0 432,051 NO 490,215 0 0 0 490,215 NO

Basic Skills 221,653 0 0 265,781 487,434 NO 243,534 0 0 199,817 443,351 NO

Disabled Students 1,044,063 43,913 3,438 702 1,092,116 NO 1,028,467 57,371 0 0 1,085,838 NO

EOPS 1,424,125 57,494 0 0 1,481,619 NO 1,700,574 48,797 0 0 1,749,371 NO

CARE 138,960 0 0 3,872 142,832 NO 184,004 0 0 0 184,004 NO

Student Equity 1,002,674 0 0 0 1,002,674 NO 1,981,225 0 0 538,047 2,519,272 NO

Equal Employment Opportunity 6,868 0 0 40,007 46,875 YES 6,868 0 0 33,632 40,500 NO

Apprenticeship 31 0 0 0 31 NO 77,566 0 0 0 77,566 NO

Transfer Education and Articulation 0 0 0 202 202 YES 0 0 0 202 202 NO

Student Success & Support 1,640,510 0 0 263,290 1,903,800 NO 2,930,235 0 0 416,493 3,346,728 NO

Instructional Equipment & Library 450,408 0 0 52,476 502,884 NO 788,950 0 0 0 788,950 NO

Scheduled Maintenance & Repairs 1,250,462 0 0 172,087 1,422,549 NO 788,950 0 0 803,944 1,592,894 NO

TANF 101,809 0 0 0 101,809 NO 47,960 0 0 0 47,960 NO

TOTAL 8,415,599$ 159,434$ 3,438$ 798,417$ 9,376,888$ 10,967,549$ 270,897$ 0$ 1,992,135$ 13,230,581$


TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$

FY 2015-2016


FY 2014-2015

Page 70



SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED


Student Equity 31,633$ 0$ 0$ 0$ 31,633$ NO 40,001$ 0$ 0$ 8,430$ 48,431$ NO

Equal Employment Opportunity 6,868 0 0 40,007 46,875 YES 6,868 0 0 33,632 40,500 NO

Scheduled Maintenance & Repairs 340,174 0 0 172,087 512,261 NO 315,580 0 0 0 315,580 NO

TOTAL 378,675$ 0$ 0$ 212,094$ 590,769$ 362,449$ 0$ 0$ 42,062$ 404,511$


TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$

FY 2015-2016


FY 2014-2015

Page 71


San Jose City College STATE BUDGETFUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED



CalWORKs 207,555 2,016 0 0 209,571 NO 205,647 0 0 0 205,647 NO


Disabled Students 732,803 0 3,438 702 736,943 NO 717,207 0 0 0 717,207 NO

EOPS 774,918 0 0 0 774,918 NO 1,051,367 0 0 0 1,051,367 NO

CARE 66,967 0 0 3,872 70,839 NO 112,011 0 0 0 112,011 NO

Student Equity 612,397 0 0 0 612,397 NO 970,612 0 0 236,786 1,207,398 NO

Apprenticeship 31 0 0 0 31 NO 77,566 0 0 0 77,566 NO

Transfer Education and Articulation 0 0 0 202 202 YES 0 0 0 202 202 NO

Student Success & Support 826,573 0 0 86,060 912,633 NO 1,302,361 0 0 0 1,302,361 NO

Instructional Equipment & Library 110,117 0 0 234 110,351 NO 473,370 0 0 0 473,370 NO

Scheduled Maintenance & Repairs 570,231 0 0 0 570,231 NO 157,790 0 0 527,243 685,033 NO

TANF 49,944 0 0 0 49,944 NO 47,960 0 0 0 47,960 NO

TOTAL 4,411,620$ 14,800$ 3,438$ 235,513$ 4,665,371$ 5,570,975$ 123,225$ 0$ 846,816$ 6,541,016$


TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$

FY 2015-2016


FY 2014-2015

Page 72


Evergreen Valley College STATE BUDGETFUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED



CalWORKs 222,480 0 0 0 222,480 NO 284,568 0 0 0 284,568 NO


Disabled Students 311,260 43,913 0 0 355,173 NO 311,260 57,371 0 0 368,631 NO

EOPS 649,207 57,494 0 0 706,701 NO 649,207 48,797 0 0 698,004 NO

CARE 71,993 0 0 0 71,993 NO 71,993 0 0 0 71,993 NO

Student Equity 358,644 0 0 0 358,644 NO 970,612 0 0 292,831 1,263,443 NO

Student Success & Support 813,937 0 0 177,230 991,167 NO 1,627,874 0 0 416,493 2,044,367 NO

Instructional Equipment & Library 340,291 0 0 52,242 392,533 NO 315,580 0 0 0 315,580 NO

Scheduled Maintenance & Repairs 340,057 0 0 0 340,057 NO 315,580 0 0 276,701 592,281 NO

TANF 51,865 0 0 0 51,865 NO 0 0 0 0 0 NO

TOTAL 3,625,304$ 144,634$ 0$ 350,810$ 4,120,748$ 5,034,125$ 147,672$ 0$ 1,103,257$ 6,285,054$


TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$

FY 2015-2016


FY 2014-2015

Page 73

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

FEDERAL

Federal Work Study - 10201 746,122$ 647,685$ 611,521$ 846,122$ 846,122$ 0$ 0%

Federal Work Study - Prior Year c/o - 10201 0 0 0 39,375 27,554 (11,821) -30%

Student Support Services - 10301 273,698 273,698 250,491 0 0 0

Student Support Services - Prior Year c/o - 10301 0 0 0 22,780 23,207 427 2%

Upward Bound - 10302 0 228,379 100,722 230,850 230,850 0 0%

Upward Bound - Prior Year c/o - 10302 0 0 0 129,252 127,657 (1,595) -1%

Talent Search - 10303 0 387,800 220,607 330,533 330,533 0 0%

Talent Search - Prior Year c/o - 10303 0 0 0 219,507 167,193 (52,314) -24%

Perkins, Title I-C (VTEA) - 10401 436,070 436,070 434,070 436,927 456,160 19,233 4%

Perkins, Title I-C Reserve - 10406 86,538 86,538 86,538 90,238 90,238 0 0%

WIA - Workshops - 10603 312,000 312,000 177,255 200,000 200,000 0 0%

MAA Program - Prior Year c/o - 10646 17,685 17,685 17,685 0 0 0

WIA - Youth Grant - 10677 509,706 425,000 393,668 0 0 0

WIA - Youth Grant - Prior Year c/o - 10677 7,403 7,403 7,224 0 0 0

Title V Grant - 10701 575,000 1,080,847 718,069 506,957 506,957 0 0%

Title V Grant - Prior Year c/o - 10701 346,867 346,867 347,376 447,100 362,269 (84,831) -19%

Veteran Admin. Sup - 10801 305 305 305 0 0 0

Veteran Admin. Sup - Prior Year c/o - 10801 4,483 4,483 1,693 0 7,637 7,637

TANF - 11101 137,049 99,825 101,809 99,825 99,825 0 0%

Child Development - 11206 0 10,988 10,961 10,000 10,000 0 0%

YESS Independent Living Program - 11208 22,500 22,500 22,500 22,500 22,500 0 0%

SUBTOTAL - FEDERAL 3,475,426$ 4,388,073$ 3,502,494$ 3,631,966$ 3,508,702$ (123,264)$ -3%

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTFund 17 - General Expenditure Activity

% REVISED

BUDGET

Page 74

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


% REVISED

BUDGET

STATE

EOPS - 20201 1,490,169$ 1,481,619$ 1,447,197$ 1,472,922$ 1,749,371$ 276,449$ 19%

Disabled Students - 20301 993,056 1,146,473 1,145,774 1,085,838 1,085,838 0 0%

Student Success - 20401 2,557,119 1,640,510 1,224,017 2,930,235 2,930,235 0 0%

Student Success - Prior Year c/o - 20401 263,837 263,837 263,290 556,266 416,493 (139,773) -25%

Student Equity - 20402 0 1,002,674 464,627 1,755,321 1,981,225 225,904 13%

Student Equity - Prior Year c/o - 20402 0 0 0 404,083 538,047 133,964 33%

Apprenticeship - 20801 14,784 14,784 31 77,566 77,566 0 0%

Apprenticeship - Prior Year c/o - 20801 61,168 61,168 0 61,168 0 (61,168) -100%

CalWORKS County Excess - 21001 279,470 267,101 267,101 478,271 478,271 0 0%

CalWORKS State Program - 21201 517,305 446,732 432,051 490,215 490,215 0 0%

SFAA - BFAP - 21301 829,327 752,228 732,919 841,013 863,730 22,717 3%

Instructional Equipment & Library - 21401 450,408 450,408 450,409 0 788,950 788,950

Instructional Equipment & Library - Prior Year c/o - 21401 52,242 52,476 52,476 0 0 0

Scheduled Maintenance & Repairs - 20501 1,250,696 1,250,462 446,518 0 788,950 788,950

Scheduled Maintenance & Repairs - Prior Year c/o - 20501 172,087 172,087 172,087 0 803,944 803,944

Year 2 Basic Skills - Prior Year c/o - 21518 262,756 213,213 219,263 199,544 199,817 273 0%

Year 1 Basic Skills - 21519 220,130 226,300 26,483 258,831 243,534 (15,297) -6%

CARE - 22301 138,960 138,960 138,960 138,960 184,004 45,044 32%

E-Transcript Project - Prior Year c/o - 22445 6,329 6,329 6,330 0 0 0

Lottery - Prop 20 - 22500 442,522 442,522 201,766 410,142 506,196 96,054 23%

Lottery - Prop 20 - Prior Year c/o - 22500 412,403 412,403 347,098 357,186 322,356 (34,830) -10%

Staff Diversity - 22597 7,195 6,868 0 6,868 6,868 0 0%

Staff Diversity - Prior Year c/o - 22597 40,007 40,007 13,243 31,141 33,632 2,491 8%

Foster Care - 24001 116,230 116,230 113,860 116,404 116,404 0 0%

Transfer and Articulation - Prior Year c/o - 24401 202 202 0 0 202 202

Energy Conservation Auto Program - 25104 175,000 175,000 175,000 0 0 0

Nursing Assessment & Retention - 25599 79,800 79,800 79,800 79,800 79,800 0 0%

Nursing Enrollment - 25601 103,937 103,937 103,937 103,937 103,937 0 0%

Adult Education Planning - 25615 656,256 656,256 515,704 113,545 140,552 27,007 24%

BayClean - Prior Year c/o - 25617 0 0 0 0 58,481 58,481

Page 75

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


% REVISED

BUDGET

B.O.G. Administration - 25701 214,552 0 0 0 0 0

B.O.G. Administration Prior Year c/o- 25701 50,155 15,763 15,763 0 0 0

Stepping Stone - 26305 8,653 8,653 9,564 0 0 0

CTE Enhancement Fund - Prior Year c/o - 26308 0 0 0 136,570 186,570 50,000 37%

SVETP - 26309 0 0 0 0 13,173,153 13,173,153

SUBTOTAL - STATE 11,866,755$ 11,982,987$ 9,155,835$ 12,270,825$ 28,444,692$ 16,173,867$ 132%

LOCAL

Grove Foundation Grant - Prior Year c/o - 32407 11,753$ 11,753$ 0$ 0$ 11,753$ 11,753$

City of Sunnyvale/Solaris - Prior Year c/o - 33204 1,524 1,524 1,524 245 0 (245) -100%

PG&E - WFI - Prior Year c/o - 33406 20,000 20,000 8,400 0 11,600 11,600

CA Press Foundation - Journalism - 33411 0 0 0 0 1,360 1,360

Pathway to Law - 33509 0 5,000 0 0 5,000 5,000

Nursing Skills-ENSA - 33504 346 346 346 0 0 0

Transition Aged Foster Youth Project - 33506 4,165 0 4,165 0 0 0

Dorothy D. Rupe Nursing - 33507 34,785 34,785 34,785 55,000 55,000 0 0%

AACI Patient Navigation - 33508 48,079 48,079 0 0 0 0

Trash the Ash - 34805 73,685 73,685 64,050 0 9,635 9,635

SUBTOTAL - LOCAL 194,337$ 195,172$ 113,270$ 55,245$ 94,348$ 39,103$ 71%

GRAND TOTAL 15,536,518$ 16,566,232$ 12,771,599$ 15,958,036$ 32,047,742$ 16,089,706$ 101%

Page 76

District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

FEDERAL

SUBTOTAL - FEDERAL 0$ 0$ 0$ 0$ 0$ 0$

STATE

Student Equity - 20402 0$ 31,633$ 23,203$ 31,633$ 40,001$ 8,368$ 26%

Student Equity - Prior Year c/o - 20402 0 0 0 19,772 8,430 (11,342) -57%

Scheduled Maintenance & Repairs - 21501 340,174 340,174 340,174 0 315,580 315,580

Scheduled Maintenance & Repairs - Prior Year c/o - 21501 172,087 172,087 172,087 0 0 0

Staff Diversity - 22597 7,195 6,868 0 6,868 6,868 0 0%

Staff Diversity - Prior Year c/o - 22597 40,007 40,007 13,243 31,141 33,632 2,491 8%

SUBTOTAL - STATE 559,463$ 590,769$ 548,707$ 89,414$ 404,511$ 315,097$ 352%

LOCAL

SUBTOTAL - LOCAL 0$ 0$ 0$ 0$ 0$ 0$

GRAND TOTAL 559,463$ 590,769$ 548,707$ 89,414$ 404,511$ 315,097$ 352%


% REVISED

BUDGET

Page 77


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

FEDERAL


Federal Work Study - Prior Year c/o - 10201 0 0 0 39,375 16,534 (22,841) -58%

Perkins, Title I-C (VTEA) - 10401 259,650 259,650 259,650 259,650 241,244 (18,406) -7%

Perkins, Title I-C Reserve - 10406 86,538 86,538 86,538 90,238 90,238 0 0%

MAA Program - Prior Year c/o - 10646 17,685 17,685 17,685 0 0 0

Title V Grant - 10701 0 505,847 288,366 506,957 506,957 0 0%

Title V Grant - Prior Year c/o - 10701 0 0 0 276,112 217,481 (58,631) -21%

Veteran Admin. Sup - Prior Year c/o - 10801 4,483 4,483 1,693 0 6,036 6,036

TANF - 11101 65,878 47,960 49,944 47,960 47,960 0 0%

Child Development - 11206 0 10,988 10,961 10,000 10,000 0 0%

SUBTOTAL - FEDERAL 827,984$ 1,228,464$ 988,449$ 1,724,042$ 1,630,200$ (93,842)$ -5%

STATE

EOPS - 20201 802,986$ 774,918$ 774,918$ 774,918$ 1,051,367$ 276,449$ 36%

Disabled Students - 20301 637,883 767,111 767,813 717,207 717,207 0 0%

Student Success - 20401 1,241,611 826,573 826,573 1,302,361 1,302,361 0 0%

Student Success - Prior Year c/o - 20401 86,607 86,607 86,060 116,884 0 (116,884) -100%

Student Equity - 20402 0 612,397 375,611 1,006,400 970,612 (35,788) -4%


Apprenticeship - 20801 14,784 14,784 31 77,566 77,566 0 0%

Apprenticeship - Prior Year c/o - 20801 61,168 61,168 0 61,168 0 (61,168) -100%



SFAA - BFAP - 21301 452,183 370,084 382,868 465,592 488,309 22,717 5%


Instructional Equipment & Library - Prior Year c/o - 21401 0 234 234 0 0 0


Scheduled Maintenance & Repairs - Prior Year c/o - 21501 0 0 0 0 527,243 527,243

Year 3 Basic Skills - Prior Year c/o - 21517 0 41,815 41,815 0 0 0

Year 2 Basic Skills - Prior Year c/o - 21518 141,418 102,628 102,628 105,297 82,585 (22,712) -22%

Year 1 Basic Skills - 21519 88,477 90,000 7,415 105,297 90,000 (15,297) -15%


% REVISED

BUDGET

Page 78


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


% REVISED

BUDGET

CARE - 22301 66,967 66,967 66,967 66,967 112,011 45,044 67%

CARE - Prior Year c/o - 22301 0 3,872 3,872 0 0 0

Lottery - Prop 20 - 22500 221,261 221,261 170,064 205,071 253,098 48,027 23%

Lottery - Prop 20 - Prior Year c/o - 22500 161,441 161,441 96,136 161,441 124,411 (37,030) -23%

Transfer and Articulation - Prior Year c/o - 24401 202 202 0 0 202 202

BayClean - 25617 0 79,000 20,520 0 0 0

BayClean - Prior Year c/o - 25617 0 0 0 0 58,481 58,481



CTE Enhancement Fund - 26308 0 186,570 0 0 0 0

CTE Enhancement Fund - Prior Year c/o - 26308 0 0 0 136,570 186,570 50,000 37%

SUBTOTAL - STATE 5,175,763$ 5,533,090$ 4,247,060$ 5,985,145$ 7,431,508$ 1,446,363$ 24%

LOCAL

CA Press Foundation - Journalism - 33411 0$ 0$ 0$ 0$ 1,360$ 1,360$

Pathway to Law - 33509 0 5,000 0 0 5,000 5,000

Trash the Ash - 34805 73,685 73,685 64,050 0 9,635 9,635

SUBTOTAL - LOCAL 73,685$ 78,685$ 64,050$ 0$ 15,995$ 15,995$

GRAND TOTAL 6,077,432$ 6,840,239$ 5,299,559$ 7,709,187$ 9,077,703$ 1,368,516$ 18%

Page 79


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

FEDERAL


Federal Work Study - Prior Year c/o - 10201 0 0 0 0 11,020 11,020

Student Support Services - 10301 273,698 273,698 250,491 0 0 0

Student Support Services - Prior Year c/o - 10301 0 0 0 22,780 23,207 427 2%

Upward Bound - 10302 0 228,379 100,722 230,850 230,850 0 0%

Upward Bound - Prior Year c/o - 10302 0 0 0 129,252 127,657 (1,595) -1%

Talent Search - 10303 0 387,800 220,607 330,533 330,533 0 0%

Talent Search - Prior Year c/o - 10303 0 0 0 219,507 167,193 (52,314) -24%

Perkins, Title I-C (VTEA) - 10401 176,420 176,420 174,420 177,277 214,916 37,639 21%

Title V Grant - 10701 575,000 575,000 429,703 0 0 0

Title V Grant - Prior Year c/o - 10701 346,867 346,867 347,376 170,988 144,788 (26,200) -15%

Veteran Admin. Sup - 10801 305 305 305 0 0 0

Veteran Admin. Sup - Prior Year c/o - 10801 0 0 0 0 1,601 1,601

TANF - 11101 71,171 51,865 51,865 51,865 51,865 0 0%

YESS Independent Living Program - 11208 22,500 22,500 22,500 22,500 22,500 0 0%

SUBTOTAL - FEDERAL 1,818,333$ 2,415,206$ 1,935,898$ 1,707,924$ 1,678,502$ (29,422)$ -2%

STATE

EOPS - 20201 687,183$ 706,701$ 672,279$ 698,004$ 698,004$ 0$ 0%

Disabled Students - 20301 355,173 379,362 377,961 368,631 368,631 0 0%

Student Success - 20401 1,315,508 813,937 397,444 1,627,874 1,627,874 0 0%

Student Success - Prior Year c/o - 20401 177,230 177,230 177,230 439,382 416,493 (22,889) -5%

Student Equity - 20402 0 358,644 65,813 717,288 970,612 253,324 35%




SFAA - BFAP - 21301 377,144 382,144 350,051 375,421 375,421 0 0%


Instructional Equipment & Library - Prior Year c/o - 21401 52,242 52,242 52,242 0 0 0


Scheduled Maintenance & Repairs - Prior Year c/o - 21501 0 0 0 0 276,701 276,701


% REVISED

BUDGET

Page 80


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


% REVISED

BUDGET

Year 3 Basic Skills - Prior Year c/o - 21517 0 7,728 7,728 0 0 0

Year 2 Basic Skills - Prior Year c/o - 21518 121,338 110,585 116,635 94,247 117,232 22,985 24%

Year 1 Basic Skills - 21519 131,653 136,300 19,068 153,534 153,534 0 0%

CARE - 22301 71,993 71,993 71,993 71,993 71,993 0 0%

E-Transcript Project - Prior Year c/o - 22445 6,329 6,329 6,330 0 0 0

Lottery - Prop 20 - 22500 221,261 221,261 31,702 205,071 253,098 48,027 23%

Lottery - Prop 20 - Prior Year c/o - 22500 250,962 250,962 250,962 195,745 197,945 2,200 1%

Foster Care - 24001 116,230 116,230 113,860 116,404 116,404 0 0%

Energy Conservation Auto Program - 25104 175,000 175,000 175,000 0 0 0

Nursing Assessment & Retention - 25599 79,800 79,800 79,800 79,800 79,800 0 0%

Nursing Enrollment - 25601 103,937 103,937 103,937 103,937 103,937 0 0%

Entrepre'ship Course Offering - Prior c/o - 25616 0 19,000 16,632 0 2,368 2,368



Stepping Stone - 26305 8,653 8,653 9,564 0 0 0

Song-Brown RN Capitation - 26600 0 0 0 40,000 20,000 (20,000) -50%

Song-Brown RN Special Program - 26601 0 0 0 124,999 73,983 (51,016) -41%

SUBTOTAL - STATE 5,475,273$ 5,202,872$ 3,844,364$ 6,082,721$ 7,294,968$ 1,212,247$ 20%

LOCAL

Grove Foundation Grant - Prior Year c/o - 32407 11,753$ 11,753$ 0$ 0$ 11,753$ 11,753$

City of Sunnyvale/Solaris - Prior Year c/o - 33204 1,524 1,524 1,524 245 0 (245) -100%

Nursing Skills-ENSA - 33504 346 346 346 0 0 0

Transition Aged Foster Youth Project - 33506 4,165 4,165 4,165 0 0 0

Dorothy D. Rupe Nursing - 33507 34,785 34,785 34,785 55,000 55,000 0 0%

AACI Patient Navigation - 33508 48,079 48,079 0 0 0 0

SUBTOTAL - LOCAL 100,652$ 100,652$ 40,820$ 55,245$ 66,753$ 11,508$ 21%

GRAND TOTAL 7,394,258$ 7,718,730$ 5,821,082$ 7,845,890$ 9,040,223$ 1,194,333$ 15%

Page 81

Workforce Institute

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

FEDERAL

WIA - Workshops - 10603 312,000$ 312,000$ 177,255$ 200,000$ 200,000$ 0$ 0%

WIA - Youth Grant - 10677 509,706 425,000 393,668 0 0 0

WIA - Youth Grant - Prior Year c/o - 10677 7,403 7,403 7,224 0 0 0

SUBTOTAL - FEDERAL 829,109$ 744,403$ 578,147$ 200,000$ 200,000$ 0$ 0%

STATE

Adult Education Planning - 25615 656,256$ 656,256$ 515,704$ 113,545$ 140,552$ 27,007$ 24%

SVETP - 26309 0 0 0 0 13,173,153 13,173,153

SUBTOTAL - STATE 656,256$ 656,256$ 515,704$ 113,545$ 13,313,705$ 13,200,160$

LOCAL

PG&E - WFI - Prior Year c/o - 33406 20,000$ 20,000$ 8,400$ 0$ 11,600$ 11,600$

SUBTOTAL - LOCAL 20,000$ 20,000$ 8,400$ 0$ 11,600$ 11,600$

GRAND TOTAL 1,505,365$ 1,420,659$ 1,102,251$ 313,545$ 13,525,305$ 13,211,760$ 4214%


% REVISED

BUDGET

Page 82

18 - STUDENT HEALTH FEES FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

486 - State Revenue 30,050$ 30,050$ 22,553$ 26,181$ 26,181$ 0$ 0%

48876 - Health Fees 604,050 604,050 577,924 563,038 563,038 0 0%

TOTAL STATE REVENUES 634,100$ 634,100$ 600,477$ 589,219$ 589,219$ 0$ 0%


489 - Interfund Transfer In (from Fund 10) 0$ 0$ 9,472$ 23,879$ 23,879$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 0$ 0$ 9,472$ 23,879$ 23,879$ 0$ 0%


5 - Expenses


52 - Classified Salaries 151,985 161,678 148,469 147,810 149,681 1,871 1%




56 - Capital Outlay 1,000 1,000 0 1,000 1,000 0 0%

TOTAL EXPENSES 629,254$ 639,789$ 571,831$ 618,787$ 656,904$ 38,117$ 6%


Estimated Ending Fund Balance, June 30th 10,535$ 0$ 43,807$ 0$ 1$ 1$

%

INCREASE

(DECREASE)


Page 83



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

486 - State Revenue 25,000$ 25,000$ 17,499$ 21,131$ 21,131$ 0$ 0%

48876 - Health Fees 305,300 305,300 283,173 264,288 264,288 0 0%



489 - Interfund Transfer In (from Fund 10) 0$ 9,472$ 23,879$ 23,879$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 0$ 0$ 9,472$ 23,879$ 23,879$ 0$ 0%


5 - Expenses

51 - Certificated Salaries 156,701$ 166,657$ 152,848$ 149,066$ 149,066$ 0$ 0%

52 - Classified Salaries 77,687 77,796 78,720 69,103 68,879 (224) 0%

53 - Employee Benefits 74,241 55,889 51,293 73,420 73,373 (47) 0%


55 - Other Operating Exp & Serv 7,695 16,697 14,753 9,714 9,714 0 0%

TOTAL EXPENSES 330,300$ 330,300$ 310,143$ 309,298$ 309,298$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 330,300$ 330,300$ 310,143$ 309,298$ 309,298$ 0$ 0%


%

INCREASE

(DECREASE)


Page 84



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

486 - State Revenue 5,050$ 5,050$ 5,054$ 5,050$ 5,050$ 0$ 0%

48876 - Health Fees 298,750 298,750 294,751 298,750 298,750 0 0%



5 - Expenses


52 - Classified Salaries 74,298 83,882 69,749 78,707 80,802 2,095 3%




56 - Capital Outlay 1,000 1,000 0 1,000 1,000 0 0%

TOTAL EXPENSES 298,954$ 309,489$ 261,688$ 309,489$ 347,606$ 38,117$ 12%


Estimated Ending Fund Balance, June 30th 10,535$ 0$ 43,806$ 0$ 0$ 0$

%

INCREASE

(DECREASE)


Page 85

CAPITAL/BOND

PROJECT FUNDS

CAPITAL / BOND PROJECT FUNDS

Funds 31, 32, 36, 41, 42, 43, and 44

In November 2004, the voters of greater San Jose and Milpitas approved Measure G, a local General Obligation Bond, in the amount of $185 million. Measure G-2004 passed with a 65.39% approval by the voters of greater San Jose and Milpitas. The ballot read:

San Jose City College and Evergreen Valley College Improvement Measure: to prepare students for jobs and transfer to four-year universities by:

Building art, science and math classrooms and labs Expanding healthcare job training facilities; and by Upgrading, acquiring, constructing and equipping facilities sites and classrooms;

shall San Jose-Evergreen Community College District issue $185 million in bonds, at legal rates, with citizen oversight, guaranteed annual audits, and no money for administrators’ salaries and without increasing existing tax rates?

On November 2, 2010, the voters reaffirmed their commitment to the District with the passage of Measure G-2010, in the amount of $268 million. The ballot read:

To better prepare San Jose City College / Evergreen Valley College students for good paying jobs and transfer to four-year colleges, shall San Jose Evergreen Community College District upgrade, acquire, construct energy-efficient, technology-driven teaching classrooms, labs, sites, facilities / equipment for health / science, general education / job-training, upgrade outdated electrical, plumbing, heating / ventilation systems, buy issuing $268 million in bonds at legal rates, qualifying for matching funds, with citizen oversight, no money for administrator salaries, all funds staying local?

Measure G-2004 and Measure G-2010 are both Proposition 39 General Obligation Bonds with a 55% voter approval threshold and carries the requirement of a citizens’ bond oversight committee, which provides review described by law and delivers annual reports to the Board of Trustees.

Fund 31 and Fund 32 has been established to track expenditures related to the Measure G-2004 Series B and Series C bond program respectively, Fund 41 has been established to track expenditures related to the Measure G-2010 Series A bond program, Fund 42 has been established to track expenditures related to the Measure G-2010 Series B bond program, Fund 43 has been established to track expenditures related to the Measure G-2010 Series C bond program, and Fund 44 has been established to track revenues and expenditures related to the future sale of the Measure G-2010 bonds.

Page 86

The revenues in the Capital Outlay Fund 36 are received from redevelopment agency pass-through funds, capital outlay fees, and Proposition 39 – Clean Energy Act funds and are to be spent on minor capital projects and clean-energy projects in an effort to reduce the District’s carbon footprint.

Page 87

31 - GENERAL OBLIGATION BOND - MEASURE G 2004 SERIES B

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 7,670,336$ 7,670,336$ 7,670,336$ 0$ 4,351,514$ 4,351,514$

48 - Revenues

48860 - Interest 0$ 31,354$ 30,607$ 0$ 0$ 0$

TOTAL REVENUES 0$ 31,354$ 30,607$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 7,670,336$ 7,701,690$ 7,700,943$ 0$ 4,351,514$ 4,351,514$

5 - Expenses

San Jose City College Project List

PJ 111 - Modernization of Existing Facilities 82,422$ 82,422$ 4,711$ 0$ 65,045$ 65,045$

PJ 116 - Site and Parking Improvements 0 2 0 0 0 0

PJ 120 - Multi-Disciplinary Building (Humanities/Art/Math) 124,468 124,468 0 0 0 0

PJ 122 - Physical Education Gymnasium 3,597,399 3,247,007 1,406,979 0 1,439,607 1,439,607

Subtotal San Jose City College Project List 3,804,289$ 3,453,899$ 1,411,690$ 0$ 1,504,652$ 1,504,652$

Evergreen Valley College Project List

PJ 210 - EVC Modernization of Existing Facilities 539,479$ 559,479$ 551,769$ 0$ 6,975$ 6,975$

PJ 218 - EVC Furniture & Equipment 0 (2) 0 0 0 0

PJ 220 - EVC Central Plant & Utilities Infrastructure Upgrades 0 (1) 0 0 0 0

PJ 223 - Central Green 2,538,554 2,538,554 1,007,615 0 1,701,042 1,701,042

Subtotal Evergreen Valley College Project List 3,078,033$ 3,098,030$ 1,559,384$ 0$ 1,708,017$ 1,708,017$

District and District-Wide Projects List

PJ 302 - DW Legal Fees 7,940$ 7,940$ 3,445$ 0$ 1,000$ 1,000$

PJ 308 - DW Technology Upgrades 0 (3) 0 0 0 0

PJ 309 - Joint Use 21st Century Post-Secondary Education Center 203,281 553,673 320,542 0 1,130,012 1,130,012

PJ 303 - DW Project Administration - Non-Personnel 237,735 237,735 54,368 0 100,000 100,000

PJ 399 - Program Contingency 322,166 342,049 0 0 0 0

Subtotal District and District-Wide Projects List 771,122$ 1,141,394$ 378,355$ 0$ 1,231,012$ 1,231,012$

TOTAL EXPENSES 7,653,444$ 7,693,323$ 3,349,429$ 0$ 4,443,681$ 4,443,681$

Contingency 0$ 0$ 0$ 0$ (92,167)$ (92,167)$

TOTAL BUDGET REQUIREMENTS 7,653,444$ 7,693,323$ 3,349,429$ 0$ 4,351,514$ 4,351,514$

Estimated Ending Fund Balance, June 30th 16,892$ 8,367$ 4,351,514$ 0$ 0$ 0$

%

INCREASE

(DECREASE)

FY 2015-2016 Adopted Budget


Page 88


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48860 - Interest 0$ 31,354$ 30,607$ 0$ 0$ 0$

TOTAL REVENUES 0$ 31,354$ 30,607$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 31,354$ 30,607$ 0$ 0$ 0$

5 - Expenses


PJ 302 - DW Legal Fees 7,940$ 7,940$ 3,445$ 0$ 1,000$ 1,000$

PJ 308 - DW Technology Upgrades 0 (3) 0 0 0 0

PJ 309 - Joint Use 21st Century Post-Secondary Education Center 203,281 553,673 320,542 0 1,130,012 1,130,012

PJ 303 - DW Project Administration - Non-Personnel 237,735 237,735 54,368 0 100,000 100,000

PJ 399 - Program Contingency 322,166 342,049 0 0 0 0

Subtotal District and District-Wide Projects List 771,122$ 1,141,394$ 378,355$ 0$ 1,231,012$ 1,231,012$

TOTAL EXPENSES 771,122$ 1,141,394$ 378,355$ 0$ 1,231,012$ 1,231,012$

Contingency 0$ 0$ 0$ 0$ (92,167)$ (92,167)$

TOTAL BUDGET REQUIREMENTS 771,122$ 1,141,394$ 378,355$ 0$ 1,138,845$ 1,138,845$


%

INCREASE

(DECREASE)

Page 89



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

TOTAL REVENUES 0$ 0$ 0$ 0$ 0$ 0$


5 - Expenses


PJ 111 - Modernization of Existing Facilities 82,422$ 82,422$ 4,711$ 0$ 65,045$ 65,045$

PJ 116 - Site and Parking Improvements 0 2 0 0 0 0

PJ 120 - Multi-Disciplinary Building (Humanities/Art/Math) 124,468 124,468 0 0 0 0

PJ 122 - Physical Education Gymnasium 3,597,399 3,247,007 1,406,979 0 1,439,607 1,439,607

Subtotal San Jose City College Project List 3,804,289$ 3,453,899$ 1,411,690$ 0$ 1,504,652$ 1,504,652$

TOTAL EXPENSES 3,804,289$ 3,453,899$ 1,411,690$ 0$ 1,504,652$ 1,504,652$



%

INCREASE

(DECREASE)

Page 90



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


PJ 210 - EVC Modernization of Existing Facilities 539,479$ 559,479$ 551,769$ 0$ 6,975$ 6,975$

PJ 218 - EVC Furniture & Equipment 0 (2) 0 0 0 0

PJ 220 - EVC Central Plant & Utilities Infrastructure Upgrades 0 (1) 0 0 0 0

PJ 223 - Central Green 2,538,554 2,538,554 1,007,615 0 1,701,042 1,701,042

Subtotal Evergreen Valley College Project List 3,078,033$ 3,098,030$ 1,559,384$ 0$ 1,708,017$ 1,708,017$

TOTAL EXPENSES 3,078,033$ 3,098,030$ 1,559,384$ 0$ 1,708,017$ 1,708,017$



%

INCREASE

(DECREASE)

Page 91

32 - GENERAL OBLIGATION BOND - MEASURE G 2004 SERIES C

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

48860 - Interest 0$ 126,800$ 146,635$ 0$ 0$ 0$

TOTAL REVENUES 0$ 126,800$ 146,635$ 0$ 0$ 0$


5 - Expenses


PJ 111 - Modernization of Existing Facilities 11,976$ 21,976$ 0$ 0$ 34,642$ 34,642$

PJ 120 - Multi-Disciplinary Building (Humanities/Art/Math) 114,206 114,206 0 165,183 238,674 73,491 44%

PJ 122 - Physical Education Gymnasium 17,742,603 18,092,995 0 3,899,167 18,493,415 14,594,248 374%

Subtotal San Jose City College Project List 17,868,785$ 18,229,177$ 0$ 4,064,350$ 18,766,731$ 14,702,381$ 362%


PJ 210 - EVC Modernization of Existing Facilities 0$ 80,000$ 0$ 149,700$ 80,736$ (68,964)$ -46%

PJ 223 - Central Green 3,354,910 3,354,910 0 5,609,730 3,184,807 (2,424,923) -43%

Subtotal Evergreen Valley College Project List 3,354,910$ 3,434,910$ 0$ 5,759,430$ 3,265,543$ (2,493,887)$ -43%


PJ 302 - DW Legal Fees 5,370$ 5,370$ 0$ 9,972$ 8,865$ (1,107)$ -11%

PJ 308 - DW Technology Upgrades 3 3 0 0 0 0

PJ 309 - Joint Use 21st Century Post-Secondary Education Center 9,441,153 9,090,761 358,698 6,478,303 7,835,183 1,356,880 21%

PJ 303 - DW Project Administration - Classified Salaries 28,510 28,510 5,873 28,543 11,992 (16,551) -58%

PJ 303 - DW Project Administration - Classified MSC Salaries 25,570 25,570 18,192 28,171 25,570 (2,601) -9%

PJ 303 - DW Project Administration - Employee Benefits 20,668 20,668 7,400 21,824 16,683 (5,141) -24%

PJ 303 - DW Project Administration - Non-Personnel 23,705 23,705 (4,085) 0 100,194 100,194

PJ 399 - Program Contingency 757,794 794,594 0 185,641 1,096,675 911,034 491%

Subtotal District and District-Wide Projects List 10,302,773$ 9,989,181$ 386,078$ 6,752,454$ 9,095,162$ 2,342,708$ 35%

TOTAL EXPENSES 31,526,468$ 31,653,268$ 386,078$ 16,576,234$ 31,127,436$ 14,551,202$ 88%

Contingency 0$ 0$ 0$ 0$ 183,033$ 183,033$

TOTAL BUDGET REQUIREMENTS 31,526,468$ 31,653,268$ 386,078$ 16,576,234$ 31,310,469$ 14,734,235$ 89%

Estimated Ending Fund Balance, June 30th 23,444$ 23,444$ 31,310,469$ 13,919,815$ 0$ (13,919,815)$ -100%


%

INCREASE

(DECREASE)

Page 92


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48860 - Interest 0$ 126,800$ 146,635$ 0$ 0$ 0$

TOTAL REVENUES 0$ 126,800$ 146,635$ 0$ 0$ 0$


5 - Expenses


PJ 302 - DW Legal Fees 5,370$ 5,370$ 0$ 9,972$ 8,865$ (1,107)$ -11%

PJ 308 - DW Technology Upgrades 3 3 0 0 0 0

PJ 309 - Joint Use 21st Century Post-Secondary Education Center 9,441,153 9,090,761 358,698 6,478,303 7,835,183 1,356,880 21%

PJ 303 - DW Project Administration - Classified Salaries 28,510 28,510 5,873 28,543 11,992 (16,551) -58%

PJ 303 - DW Project Administration - Classified MSC Salaries 25,570 25,570 18,192 28,171 25,570 (2,601) -9%

PJ 303 - DW Project Administration - Employee Benefits 20,668 20,668 7,400 21,824 16,683 (5,141) -24%

PJ 303 - DW Project Administration - Non-Personnel 23,705 23,705 (4,085) 0 100,194 100,194

PJ 399 - Program Contingency 757,794 794,594 0 185,641 1,096,675 911,034 491%

Subtotal District and District-Wide Projects List 10,302,773$ 9,989,181$ 386,078$ 6,752,454$ 9,095,162$ 2,342,708$ 35%

TOTAL EXPENSES 10,302,773$ 9,989,181$ 386,078$ 6,752,454$ 9,095,162$ 2,342,708$ 35%

Contingency 0$ 0$ 0$ 0$ 183,033$ 183,033$

TOTAL BUDGET REQUIREMENTS 10,302,773$ 9,989,181$ 386,078$ 6,752,454$ 9,278,195$ 2,525,741$ 37%


%

INCREASE

(DECREASE)

Page 93



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


PJ 111 - Modernization of Existing Facilities 11,976$ 21,976$ 0$ 0$ 34,642$ 34,642$

PJ 120 - Multi-Disciplinary Building (Humanities/Art/Math) 114,206 114,206 0 165,183 238,674 73,491 44%

PJ 122 - Physical Education Gymnasium 17,742,603 18,092,995 0 3,899,167 18,493,415 14,594,248 374%


TOTAL EXPENSES 17,868,785$ 18,229,177$ 0$ 4,064,350$ 18,766,731$ 14,702,381$ 362%

TOTAL BUDGET REQUIREMENTS 17,868,785$ 18,229,177$ 0$ 4,064,350$ 18,766,731$ 14,702,381$ 362%


%

INCREASE

(DECREASE)

Page 94



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


PJ 210 - EVC Modernization of Existing Facilities 0$ 80,000$ 0$ 149,700$ 80,736$ (68,964)$ -46%

PJ 223 - Central Green 3,354,910 3,354,910 0 5,609,730 3,184,807 (2,424,923) -43%

Subtotal Evergreen Valley College Project List 3,354,910$ 3,434,910$ 0$ 5,759,430$ 3,265,543$ (2,493,887)$ -43%

TOTAL EXPENSES 3,354,910$ 3,434,910$ 0$ 5,759,430$ 3,265,543$ (2,493,887)$ -43%

TOTAL BUDGET REQUIREMENTS 3,354,910$ 3,434,910$ 0$ 5,759,430$ 3,265,543$ (2,493,887)$ -43%


%

INCREASE

(DECREASE)

Page 95

36 - CAPITAL PROJECTS FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

State Capital Outlay Projects 363,101$ 363,101$ 336,664$ 290,481$ 348,332$ 57,851$ 20%

Other Local Revenue 518,923 518,923 855,208 783,200 913,075 129,875 17%

TOTAL REVENUES 882,024$ 882,024$ 1,191,872$ 1,073,681$ 1,261,407$ 187,726$ 17%


5 - Expenses

State Scheduled Maintenance

Districtwide State Scheduled Maintenance 172,087$ 172,087$ 172,087$ 172,087$ 0$ (172,087)$ -100%

Subtotal State Scheduled Maintenance 172,087$ 172,087$ 172,087$ 172,087$ 0$ (172,087)$ -100%

State Capital Outlay Projects

DW - CCC/IOU Energy Efficiency 363,101$ 353,102$ 113,206$ 290,481$ 348,332$ 57,851$ 20%

Subtotal State Capital Outlay Projects 363,101$ 353,102$ 113,206$ 290,481$ 348,332$ 57,851$ 20%

Local Projects

SJCC - Student Service/Career Center Equipment 24,190$ 368,615$ 272,306$ 0$ 0$ 0$

EVC - Library/High Tech Center Equipment 24,190 0 0 0 0 0

Supplies & Materials 20,000 0 0 0 0 0

Equipment 56,291 22,967 22,967 241,998 81,250 (160,748) -66%

Other Operating Exp & Serv 130,250 254,622 243,408 150,250 250,000 99,750 66%

Subtotal Local Projects 254,921$ 646,204$ 538,681$ 392,248$ 331,250$ (60,998)$ -16%

Project Administration

Classified Salaries 24,720$ 25,573$ 25,573$ 24,735$ 25,945$ 1,210$ 5%

Classified MSC Salaries 12,785 12,266 12,266 14,085 12,785 (1,300) -9%

Employee Benefits 17,948 17,765 17,765 20,678 22,790 2,112 10%

Subtotal Project Administration 55,453$ 55,604$ 55,604$ 59,498$ 61,520$ 2,022$ 3%

TOTAL EXPENSES 845,562$ 1,226,997$ 879,578$ 914,314$ 741,102$ (173,212)$ -19%

Contingency 2,505,753$ 2,124,330$ 0$ 2,684,028$ 3,301,892$ 617,864$ 23%


Estimated Ending Fund Balance, June 30th 0$ (12)$ 2,781,585$ 0$ (2)$ (2)$

%

INCREASE

(DECREASE)


Page 96


District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

State Capital Outlay Projects 363,101$ 363,101$ 336,664$ 290,481$ 348,332$ 57,851$ 20%

Other Local Revenue 495,600 495,600 824,552 751,640 881,825 130,185 17%

TOTAL REVENUES 858,701$ 858,701$ 1,161,216$ 1,042,121$ 1,230,157$ 188,036$ 18%

TOTAL BUDGET RESOURCES 858,701$ 858,701$ 1,161,216$ 1,042,121$ 1,230,157$ 188,036$ 18%

5 - Expenses

State Scheduled Maintenance

Districtwide State Scheduled Maintenance 172,087$ 172,087$ 172,087$ 172,087$ 0$ (172,087)$ -100%

Subtotal State Scheduled Maintenance 172,087$ 172,087$ 172,087$ 172,087$ 0$ (172,087)$ -100%

Local Projects

Supplies & Materials 20,000$ 0$ 0$ 0$ 0$ 0$

Equipment 32,968 22,967 22,967 52,968 50,000 (2,968) -6%

Other Operating Exp & Serv 130,250 254,008 242,794 150,250 250,000 99,750 66%

Subtotal Local Projects 183,218$ 276,975$ 265,761$ 203,218$ 300,000$ 96,782$ 48%

Project Administration

Classified Salaries 24,720$ 25,573$ 25,573$ 24,735$ 25,945$ 1,210$ 5%

Classified MSC Salaries 12,785 12,266 12,266 14,085 12,785 (1,300) -9%

Employee Benefits 17,948 17,765 17,765 20,678 22,790 2,112 10%

Subtotal Project Administration 55,453$ 55,604$ 55,604$ 59,498$ 61,520$ 2,022$ 3%

TOTAL EXPENSES 410,758$ 504,666$ 493,452$ 434,803$ 361,520$ (73,283)$ -17%

Contingency 2,505,753$ 2,124,330$ 0$ 2,684,028$ 3,301,892$ 617,864$ 23%



%

INCREASE

(DECREASE)

Page 97



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

Other Local Revenue 16,039$ 16,039$ 19,604$ 20,198$ 20,198$ 0$ 0%

TOTAL REVENUES 16,039$ 16,039$ 19,604$ 20,198$ 20,198$ 0$ 0%


5 - Expenses




Local Projects

SJCC - Student Service/Career Center Equipment 24,190$ 368,615$ 272,306$ 0$ 0$ 0$

Equipment 16,039 0 0 157,555 20,198 (137,357) -87%

Other Operating Exp & Serv 0 614 614 0 0 0

Subtotal Local Projects 40,229$ 369,229$ 272,920$ 157,555$ 20,198$ (137,357)$ -87%

TOTAL EXPENSES 221,780$ 540,780$ 358,251$ 302,796$ 194,364$ (108,432)$ -36%

TOTAL BUDGET REQUIREMENTS 221,780$ 540,780$ 358,251$ 302,796$ 194,364$ (108,432)$ -36%


%

INCREASE

(DECREASE)

Page 98



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

Other Local Revenue 7,284$ 7,284$ 11,052$ 11,362$ 11,052$ (310)$ -3%

TOTAL REVENUES 7,284$ 7,284$ 11,052$ 11,362$ 11,052$ (310)$ -3%

TOTAL BUDGET RESOURCES 7,284$ 7,284$ 11,052$ 11,362$ 11,052$ (310)$ -3%

5 - Expenses




Local Projects

EVC - Library/High Tech Center Equipment 24,190$ 0$ 0$ 0$ 0$ 0$

Equipment 7,284 0 0 31,475 11,052 (20,423) -65%

Subtotal Local Projects 31,474$ 0$ 0$ 31,475$ 11,052$ (20,423)$ -65%

TOTAL EXPENSES 213,024$ 181,551$ 27,875$ 176,715$ 185,218$ 8,503$ 5%



%

INCREASE

(DECREASE)

Page 99

41 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES A

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 8,780$ 8,780$ 8,780$ (2)$ 1$ 3$ -150%

48 - Revenues

48860 - Interest 0$ 0$ 2,049$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 2,049$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 8,780$ 8,780$ 10,829$ (2)$ 1$ 3$ -150%

5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 0$ 2,303$ 342$ 0$ 0$ 0$

31121 - Photo Lab Relocation 0 (1,600) (1,600) 0 0 0

31128 - Parking Lot and Walkway Improvements 0 1,600 0 0 0 0

31702 - IT & Tech Equipment 0 6,477 6,477 0 0 0

Subtotal San Jose City College Project List 0$ 8,780$ 5,219$ 0$ 0$ 0$


32107 - South Campus Development 0$ 109,000$ 109,000$ 0$ 0$ 0$

32111 - Automotive Technology 0 109,000 109,000 0 0 0

32306 - Central Plant and Police - Renovation 0 (218,000) (218,000) 0 0 0

Subtotal Evergreen Valley College Project List 0$ 0$ 0$ 0$ 0$ 0$

Project Administration - Personnel

39999 - Classified Salaries 0$ 0$ 886$ 0$ 0$ 0$

39999 - Classified Salaries MSC 0 0 3,545 0 0 0

39999 - Employee Benefits 0 0 1,178 0 0 0

Subtotal Project Administration - Personnel 0$ 0$ 5,609$ 0$ 0$ 0$

Project Administration - Non-Personnel

39905 - Management and Related Costs 0$ 1,903$ 0$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 1,903$ 0$ 0$ 0$ 0$

TOTAL EXPENSES 0$ 10,683$ 10,828$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 0$ 10,683$ 10,828$ 0$ 0$ 0$

Estimated Ending Fund Balance, June 30th 8,780$ (1,903)$ 1$ (2)$ 1$ 3$ -150%


%

INCREASE

(DECREASE)

Page 100


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48860 - Interest 0$ 0$ 2,049$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 2,049$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 2,049$ 0$ 0$ 0$

5 - Expenses


39999 - Classified Salaries 0$ 0$ 886$ 0$ 0$ 0$

39999 - Classified Salaries MSC 0 0 3,545 0 0 0

39999 - Employee Benefits 0 0 1,178 0 0 0

Subtotal Project Administration - Personnel 0$ 0$ 5,609$ 0$ 0$ 0$



Subtotal Project Administration - Non-Personnel 0$ 1,903$ 0$ 0$ 0$ 0$

TOTAL EXPENSES 0$ 1,903$ 5,609$ 0$ 0$ 0$



%

INCREASE

(DECREASE)

Page 101



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 0$ 2,303$ 342$ 0$ 0$ 0$

31121 - Photo Lab Relocation 0 (1,600) (1,600) 0 0 0

31128 - Parking Lot and Walkway Improvements 0 1,600 0 0 0 0

31702 - IT & Tech Equipment 0 6,477 6,477 0 0 0

Subtotal San Jose City College Project List 0$ 8,780$ 5,219$ 0$ 0$ 0$

TOTAL EXPENSES 0$ 8,780$ 5,219$ 0$ 0$ 0$



%

INCREASE

(DECREASE)

Page 102



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


32107 - South Campus Development 0$ 109,000$ 109,000$ 0$ 0$ 0$

32111 - Automotive Technology 0 109,000 109,000 0 0 0

32306 - Central Plant and Police - Renovation 0 (218,000) (218,000) 0 0 0

Subtotal Evergreen Valley College Project List 0$ 0$ 0$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 0$ 0$ 0$ 0$ 0$ 0$


%

INCREASE

(DECREASE)

Page 103


Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

48860 - Interest 0$ 0$ 818,633$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 818,633$ 0$ 0$ 0$


5 - Expenses


31122 - Group II Equipment $200,000/Year for 10 Years 886,565$ 1,087,565$ 0$ 886,565$ 1,300,000$ 413,435$ 47%

31304 - Scheduled Maintenance 6,245,629 6,245,629 0 6,245,629 6,439,316 193,687 3%

31702 - IT & Tech Equipment 2,364,941 2,413,941 0 2,364,941 2,500,000 135,059 6%

Subtotal San Jose City College Project List 9,497,135$ 9,747,135$ 0$ 9,497,135$ 10,239,316$ 742,181$ 8%


32106 - Engineering & Applied Technology 0$ 2,189,000$ 0$ 2,189,000$ 1,075,811$ (1,113,189)$ -51%

32307 - Scheduled Maintenance 7,450,352 2,800,352 0 4,150,352 2,800,000 (1,350,352) -33%

32602 - Group II Equipment - $200,000/Year For 10 Years 0 1,100,000 0 0 1,100,000 1,100,000

32702 - IT & Tech Equipment 3,055,585 3,055,585 0 3,055,585 2,750,000 (305,585) -10%

32299 - Campus Contingency 0 1,111,000 0 1,111,000 2,037,945 926,945 83%

Subtotal Evergreen Valley College Project List 10,505,937$ 10,255,937$ 0$ 10,505,937$ 9,763,756$ (742,181)$ -7%


39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 4,718$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 0$ 4,718$ 0$ 0$ 0$

TOTAL EXPENSES 20,003,072$ 20,003,072$ 4,718$ 20,003,072$ 20,003,072$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 20,003,072$ 20,003,072$ 4,718$ 20,003,072$ 20,003,072$ 0$ 0%

Estimated Ending Fund Balance, June 30th 502,255$ 502,255$ 21,319,242$ 502,255$ 1,316,170$ 813,915$ 162%


%

INCREASE

(DECREASE)

Page 104


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48860 - Interest 0$ 0$ 818,633$ 0$ 0$ 0$

TOTAL REVENUES 0$ 0$ 818,633$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 0$ 818,633$ 0$ 0$ 0$

5 - Expenses


39999 - Election/Legal/EIR/DO Labor and Related 0$ 0$ 4,718$ 0$ 0$ 0$

Subtotal Project Administration - Non-Personnel 0$ 0$ 4,718$ 0$ 0$ 0$

TOTAL EXPENSES 0$ 0$ 4,718$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 0$ 0$ 4,718$ 0$ 0$ 0$


%

INCREASE

(DECREASE)

Page 105



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


31122 - Group II Equipment $200,000/Year for 10 Years 886,565$ 1,087,565$ 0$ 886,565$ 1,300,000$ 413,435$ 47%

31304 - Scheduled Maintenance 6,245,629 6,245,629 0 6,245,629 6,439,316 193,687 3%

31702 - IT & Tech Equipment 2,364,941 2,413,941 0 2,364,941 2,500,000 135,059 6%

Subtotal San Jose City College Project List 9,497,135$ 9,747,135$ 0$ 9,497,135$ 10,239,316$ 742,181$ 8%

TOTAL EXPENSES 9,497,135$ 9,747,135$ 0$ 9,497,135$ 10,239,316$ 742,181$ 8%

TOTAL BUDGET REQUIREMENTS 9,497,135$ 9,747,135$ 0$ 9,497,135$ 10,239,316$ 742,181$ 8%


%

INCREASE

(DECREASE)

Page 106



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


32106 - Engineering & Applied Technology 0$ 2,189,000$ 0$ 2,189,000$ 1,075,811$ (1,113,189)$ -51%

32307 - Scheduled Maintenance 7,450,352 2,800,352 0 4,150,352 2,800,000 (1,350,352) -33%

32602 - Group II Equipment - $200,000/Year For 10 Years 0 1,100,000 0 0 1,100,000 1,100,000

32702 - IT & Tech Equipment 3,055,585 3,055,585 0 3,055,585 2,750,000 (305,585) -10%

32299 - Campus Contingency 0 1,111,000 1,111,000 2,037,945 926,945 83%


TOTAL EXPENSES 10,505,937$ 10,255,937$ 0$ 10,505,937$ 9,763,756$ (742,181)$ -7%

TOTAL BUDGET REQUIREMENTS 10,505,937$ 10,255,937$ 0$ 10,505,937$ 9,763,756$ (742,181)$ -7%


%

INCREASE

(DECREASE)

Page 107


Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

48860 - Interest 0$ 430,377$ 455,736$ 0$ 0$ 0$

TOTAL REVENUES 0$ 430,377$ 455,736$ 0$ 0$ 0$


5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 10,330,116$ 6,569,840$ 5,484,310$ 1,940,921$ 1,087,491$ (853,430)$ -44%

31109 - Repurpose Boiler Plant (284) 0 0 0 0 0

31110 - Utility Extension and Emergency Generator 1,257,620 1,507,620 327,495 1,086,246 1,819,040 732,794 67%

31112 - Vehicular Circulation Entrances 0 450,000 0 122,189 0 (122,189) -100%

31114 - Renovate Jaguar Gym 587,107 564,240 0 181,898 833,993 652,095 358%

31116 - Campus Site Improvements 715,618 876,470 258,832 1,049,796 580,171 (469,625) -45%

31121 - Photo Lab Relocation 24,656 21,546 21,303 10,421 243 (10,178) -98%

31122 - Group II Equipment $200,000/Year for 10 Years 487,660 336,660 98,598 236,996 503,312 266,316 112%

31125 - New Gym Sitework and Auxiliary Buildings 4,212,621 3,312,621 9,030 2,727,291 2,080,628 (646,663) -24%

31126 - Iron Workers Training Center 0 1,559,300 122,835 1,444,450 1,337,465 (106,985) -7%

31127 - GE HVAC Upgrades & Campus HVAC Controls 0 909,430 104,572 0 624,858 624,858

31128 - Parking Lot and Walkway Improvements 0 805,960 27,522 0 750,038 750,038

31304 - Scheduled Maintenance 3,756,719 3,338,819 1,167,929 1,520,768 1,977,203 456,435 30%

31308 - Campus Water System Mapping & Consolidation 23,781 0 0 0 0 0

31311 - Physical Security 564,915 564,915 193,306 309,369 347,609 38,240 12%

31321 - Parking Lot and Street Maintenance 0 30,000 0 0 0 0

31702 - IT & Tech Equipment 2,936,140 3,704,683 1,391,088 1,202,534 2,256,491 1,053,957 88%

31199 - Campus Contingency 884,045 0 0 0 0 0

Subtotal San Jose City College Project List 25,780,714$ 24,552,104$ 9,206,820$ 11,832,879$ 14,198,542$ 2,365,663$ 20%


32106 - Engineering & Applied Technology 1,602,386$ 0$ 0$ 384,660$ 768,764$ 384,104$ 100%

32107 - South Campus Development 43,715,826 46,671,445 19,361,165 24,234,391 29,116,782 4,882,391 20%

32108 - Admin & Student Services Remodel & Consolidation 24,831 24,831 58,144 6,948 29,888 22,940 330%

32109 - Repurpose Gullo II 5,088 0 0 2,240 0 (2,240) -100%

32110 - Demolition Roble/Acacia 591,910 100,000 0 71,596 81,816 10,220 14%

32111 - Automotive Technology 12,415,970 15,606,970 7,083,477 10,643,519 7,514,040 (3,129,479) -29%

32113 - Campus Site Improvements 3,326,562 526,562 194,819 1,193,632 281,744 (911,888) -76%

32116 - Central Green 0 3,000,000 39,426 549,949 2,940,803 2,390,854 435%

32122 - Vehicles 60,386 60,386 53,492 6,387 6,894 507 8%

32306 - Central Plant and Police - Renovation 340,317 458,383 458,361 6,261 22 (6,239) -100%

32307 - Scheduled Maintenance 850,960 2,000,960 807,075 1,386,011 1,194,237 (191,774) -14%


%

INCREASE

(DECREASE)

Page 108


Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)

32308 - Utilities Projects & Upgrades 8,502 8,502 7,756 0 746 746

32311 - Campus Water Service Replacement Project 796,985 476,485 448,787 256,116 27,698 (228,418) -89%

32313 - Parking Lot & Street Maintenance 464,685 137,203 129,650 242,100 7,553 (234,547) -97%

32314 - Physical Security 1,377,638 877,638 150,672 760,944 640,541 (120,403) -16%

32602 - Group II Equipment - $200,000/Year For 10 Years 1,731,508 631,508 476,995 77,250 154,513 77,263 100%

32702 - IT & Tech Equipment 1,596,499 1,816,592 321,045 1,119,964 670,540 (449,424) -40%


Subtotal Evergreen Valley College Project List 69,161,253$ 72,397,465$ 29,590,864$ 40,941,968$ 43,436,581$ 2,494,613$ 6%

District Office and Districtwide Project List

25103 - Energy Efficiency - Clean Energy, Year 2 0$ 385,036$ 3,024$ 0$ 382,012$ 382,012$

39301 - New District Office Building 5,894,543 5,894,543 5,318,008 282,014 576,534 294,520 104%

39307 - Vehicle Replacement 219,797 219,797 (8,146) 111,832 151,507 39,675 35%

39310 - MDF Relocation 2,116,777 1,816,777 256,330 1,458,289 2,138,111 679,822 47%

39311 - Controls Extension Project (Energy Conservation) 360,439 220,439 91,856 0 128,582 128,582

39704 - Enterprise Resource Planning Conversion 3,428,747 3,416,050 1,373,398 345,428 2,042,652 1,697,224 491%

39705 - Infrastructure Upgrade 3,571,060 3,071,060 1,051,167 1,293,084 1,319,894 26,810 2%

39399 - District/Districtwide Contingency 10,271 0 0 0 0 0

Subtotal District Office and Districtwide Project List 15,601,634$ 15,023,702$ 8,085,637$ 3,490,647$ 6,739,292$ 3,248,645$ 93%


39999 - Classified Salaries 210,737$ 210,737$ 161,961$ 292,463$ 259,242$ (33,221)$ -11%

39999 - Classified Salaries MSC 68,531 68,531 82,065 75,500 72,249 (3,251) -4%


Subtotal Project Administration - Personnel 405,104$ 405,104$ 340,674$ 551,647$ 496,886$ (54,761)$ -10%


39905 - Management and Related Costs 1,584,790$ 1,803,417$ 1,224,891$ 1,584,790$ 880,429$ (704,361)$ -44%

39999 - Election/Legal/EIR/DO Labor and Related 467,434 687,963 105,855 467,434 558,421 90,987 19%

Subtotal Project Administration - Non-Personnel 2,052,224$ 2,491,380$ 1,330,746$ 2,052,224$ 1,438,850$ (613,374)$ -30%

TOTAL EXPENSES 113,000,929$ 114,869,755$ 48,554,741$ 58,869,365$ 66,310,151$ 7,440,786$ 13%

39699 - Program Wide Catastrophic Contingency 1,369,189$ 0$ 0$ 0$ 49,385$ 49,385$


Estimated Ending Fund Balance, June 30th 88,421$ 19,161$ 66,359,534$ 7,296,191$ (2)$ (7,296,193)$ -100%

Page 109


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48860 - Interest 0$ 430,377$ 455,736$ 0$ 0$ 0$

TOTAL REVENUES 0$ 430,377$ 455,736$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 0$ 430,377$ 455,736$ 0$ 0$ 0$

5 - Expenses


25103 - Energy Efficiency - Clean Energy, Year 2 0$ 385,036$ 3,024$ 0$ 382,012$ 382,012$

39307 - Vehicle Replacement 219,797 219,797 (8,146) 111,832 151,507 39,675 35%

39310 - MDF Relocation 2,116,777 1,816,777 256,330 1,458,289 2,138,111 679,822 47%

39311 - Controls Extension Project (Energy Conservation) 360,439 220,439 91,856 0 128,582 128,582

39704 - Enterprise Resource Planning Conversion 3,428,747 3,416,050 1,373,398 345,428 2,042,652 1,697,224 491%

39705 - Infrastructure Upgrade 3,571,060 3,071,060 1,051,167 1,293,084 1,319,894 26,810 2%

39399 - District/Districtwide Contingency 10,271 0 0 0 0 0

Subtotal District Office and Districtwide Project List 9,707,091$ 9,129,159$ 2,767,629$ 3,208,633$ 6,162,758$ 2,954,125$ 92%


39999 - Classified Salaries 210,737$ 210,737$ 161,961$ 292,463$ 259,242$ (33,221)$ -11%

39999 - Classified Salaries MSC 68,531 68,531 82,065 75,500 72,249 (3,251) -4%


Subtotal Project Administration - Personnel 405,104$ 405,104$ 340,674$ 551,647$ 496,886$ (54,761)$ -10%


39905 - Management and Related Costs 1,584,790$ 1,803,417$ 1,224,891$ 1,584,790$ 880,429$ (704,361)$ -44%

39999 - Election/Legal/EIR/DO Labor and Related 467,434 687,963 105,855 467,434 558,421 90,987 19%

Subtotal Project Administration - Non-Personnel 2,052,224$ 2,491,380$ 1,330,746$ 2,052,224$ 1,438,850$ (613,374)$ -30%

TOTAL EXPENSES 12,164,419$ 12,025,643$ 4,439,049$ 5,812,504$ 8,098,494$ 2,285,990$ 39%

39699 - Program Wide Catastrophic Contingency 1,369,189$ 0$ 0$ 0$ 49,385$ 49,385$



%

INCREASE

(DECREASE)

Page 110


District Office

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


39301 - New District Office Building 5,894,543$ 5,894,543$ 5,318,008$ 282,014$ 576,534$ 294,520$ 104%

Subtotal District Office and Districtwide Project List 5,894,543$ 5,894,543$ 5,318,008$ 282,014$ 576,534$ 294,520$ 104%

TOTAL EXPENSES 5,894,543$ 5,894,543$ 5,318,008$ 282,014$ 576,534$ 294,520$ 104%

TOTAL BUDGET REQUIREMENTS 5,894,543$ 5,894,543$ 5,318,008$ 282,014$ 576,534$ 294,520$ 104%


%

INCREASE

(DECREASE)

Page 111



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 10,330,116$ 6,569,840$ 5,484,310$ 1,940,921$ 1,087,491$ (853,430)$ -44%

31109 - Repurpose Boiler Plant (284) 0 0 0 0 0

31110 - Utility Extension and Emergency Generator 1,257,620 1,507,620 327,495 1,086,246 1,819,040 732,794 67%

31112 - Vehicular Circulation Entrances 0 450,000 0 122,189 0 (122,189) -100%

31114 - Renovate Jaguar Gym 587,107 564,240 0 181,898 833,993 652,095 358%

31116 - Campus Site Improvements 715,618 876,470 258,832 1,049,796 580,171 (469,625) -45%

31121 - Photo Lab Relocation 24,656 21,546 21,303 10,421 243 (10,178) -98%

31122 - Group II Equipment $200,000/Year for 10 Years 487,660 336,660 98,598 236,996 503,312 266,316 112%

31125 - New Gym Sitework and Auxiliary Buildings 4,212,621 3,312,621 9,030 2,727,291 2,080,628 (646,663) -24%

31126 - Iron Workers Training Center 0 1,559,300 122,835 1,444,450 1,337,465 (106,985) -7%

31127 - GE HVAC Upgrades & Campus HVAC Controls 0 909,430 104,572 0 624,858 624,858

31128 - Parking Lot and Walkway Improvements 0 805,960 27,522 0 750,038 750,038

31304 - Scheduled Maintenance 3,756,719 3,338,819 1,167,929 1,520,768 1,977,203 456,435 30%

31308 - Campus Water System Mapping & Consolidation 23,781 0 0 0 0 0

31311 - Physical Security 564,915 564,915 193,306 309,369 347,609 38,240 12%

31321 - Parking Lot and Street Maintenance 0 30,000 0 0 0 0

31702 - IT & Tech Equipment 2,936,140 3,704,683 1,391,088 1,202,534 2,256,491 1,053,957 88%


Subtotal San Jose City College Project List 25,780,714$ 24,552,104$ 9,206,820$ 11,832,879$ 14,198,542$ 2,365,663$ 20%

TOTAL EXPENSES 25,780,714$ 24,552,104$ 9,206,820$ 11,832,879$ 14,198,542$ 2,365,663$ 20%



%

INCREASE

(DECREASE)

Page 112



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


32106 - Engineering & Applied Technology 1,602,386$ 0$ 0$ 384,660$ 768,764$ 384,104$ 100%

32107 - South Campus Development 43,715,826 46,671,445 19,361,165 24,234,391 29,116,782 4,882,391 20%

32108 - Admin & Student Services Remodel & Consolidation 24,831 24,831 58,144 6,948 29,888 22,940 330%


32110 - Demolition Roble/Acacia 591,910 100,000 0 71,596 81,816 10,220 14%

32111 - Automotive Technology 12,415,970 15,606,970 7,083,477 10,643,519 7,514,040 (3,129,479) -29%

32113 - Campus Site Improvements 3,326,562 526,562 194,819 1,193,632 281,744 (911,888) -76%

32116 - Central Green 0 3,000,000 39,426 549,949 2,940,803 2,390,854 435%

32122 - Vehicles 60,386 60,386 53,492 6,387 6,894 507 8%

32306 - Central Plant and Police - Renovation 340,317 458,383 458,361 6,261 22 (6,239) -100%

32307 - Scheduled Maintenance 850,960 2,000,960 807,075 1,386,011 1,194,237 (191,774) -14%

32308 - Utilities Projects & Upgrades 8,502 8,502 7,756 0 746 746

32311 - Campus Water Service Replacement Project 796,985 476,485 448,787 256,116 27,698 (228,418) -89%

32313 - Parking Lot & Street Maintenance 464,685 137,203 129,650 242,100 7,553 (234,547) -97%

32314 - Physical Security 1,377,638 877,638 150,672 760,944 640,541 (120,403) -16%

32602 - Group II Equipment - $200,000/Year For 10 Years 1,731,508 631,508 476,995 77,250 154,513 77,263 100%

32702 - IT & Tech Equipment 1,596,499 1,816,592 321,045 1,119,964 670,540 (449,424) -40%


Subtotal Evergreen Valley College Project List 69,161,253$ 72,397,465$ 29,590,864$ 40,941,968$ 43,436,581$ 2,494,613$ 6%

TOTAL EXPENSES 69,161,253$ 72,397,465$ 29,590,864$ 40,941,968$ 43,436,581$ 2,494,613$ 6%



%

INCREASE

(DECREASE)

Page 113

44 - GENERAL OBLIGATION BOND - MEASURE G 2010 SERIES D

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

48942 - Future Sale of Bonds 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

TOTAL REVENUES 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

TOTAL BUDGET RESOURCES 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 17,393,198$ 0$ 0$ 0$ 0$ 0$

31110 - Utility Extension and Emergency Generator 603,915 1,853,915 0 435,019 1,215,000 779,981 179%

31112 - Vehicular Circulation Entrances 0 550,000 0 0 1,000,000 1,000,000

31114 - Renovate Jaguar Gym 3,267,919 3,704,903 0 2,158,549 3,435,150 1,276,601 59%

31116 - Campus Site Improvements 9,333 1,009,333 0 0 1,046,800 1,046,800

31117 - Landscaping 0 0 0 266 0 (266) -100%

31122 - Group II Equipment $200,000/Year for 10 Years 77,685 477,685 0 1,212,240 0 (1,212,240) -100%

31125 - New Gym Sitework and Auxiliary Buildings 1,931,594 4,275,531 0 578,527 5,498,494 4,919,967 850%

31126 - Iron Workers Training Center 0 0 0 0 99,000 99,000

31127 - GE HVAC Upgrades & Campus HVAC Controls 0 0 0 0 180,000 180,000

31128 - Parking Lot and Walkway Improvements 0 0 0 0 30,000 30,000

31304 - Scheduled Maintenance 0 0 0 6,497,635 0 (6,497,635) -100%

31311 - Physical Security 0 0 0 0 24,000 24,000

31321 - Parking Lot and Street Maintenance 0 470,000 0 487,370 500,000 12,630 3%

31702 - IT & Tech Equipment 376,450 2,152,430 0 2,589,774 2,123,475 (466,299) -18%

31199 - Campus Contingency 2,457,616 14,224,860 0 11,625,606 14,224,860 2,599,254 22%



%

INCREASE

(DECREASE)

Page 114


Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


%

INCREASE

(DECREASE)


32106 - Engineering & Applied Technology 8,040,298$ 7,453,684$ 0$ 8,648,144$ 7,798,109$ (850,035)$ -10%

32107 - South Campus Development 6,770,355 5,657,605 0 0 3,851,103 3,851,103

32108 - Admin & Student Services Remodel & Consolidation 63,201 63,201 0 25,827 0 (25,827) -100%


32110 - Demolition Roble/Acacia 493,544 985,454 0 0 1,003,638 1,003,638

32111 - Automotive Technology 0 200,000 0 0 1,209,453 1,209,453

32113 - Campus Site Improvements 0 0 0 0 50,000 50,000

32116 - Central Green 0 0 0 0 19,771 19,771


32314 - Physical Security 0 500,000 0 0 586,425 586,425

32602 - Group II Equipment - $200,000/Year For 10 Years 0 0 0 1,026,477 0 (1,026,477) -100%

32702 - IT & Tech Equipment 0 100,000 0 2,567,538 1,230,592 (1,336,946) -52%

32299 - Campus Contingency 6,078,437 5,084,503 0 5,466,526 4,157,558 (1,308,968) -24%



39307 - Vehicle Replacement 136,008$ 136,008$ 0$ 109,007$ 212,444$ 103,437$ 95%

39310 - MDF Relocation 77,664 577,664 0 0 0 0

39704 - Enterprise Resource Planning Conversion 0 0 0 1,555,892 0 (1,555,892) -100%

39705 - Infrastructure Upgrade 0 500,000 0 571,369 1,200,000 628,631 110%

39399 - District/Districtwide Contingency 645,623 604,128 0 556,232 604,128 47,896 9%

Subtotal District Office and Districtwide Project List 859,295$ 1,817,800$ 0$ 2,792,500$ 2,016,572$ (775,928)$ -28%



39999 - Election/Legal/EIR/DO Labor and Related 2,119,095 2,419,095 0 1,942,725 2,000,000 57,275 3%

Subtotal Project Administration - Non-Personnel 2,119,095$ 2,719,095$ 0$ 1,942,725$ 2,000,000$ 57,275$ 3%

TOTAL EXPENSES 50,586,847$ 53,299,999$ 0$ 50,599,191$ 53,300,000$ 2,700,809$ 5%

39699 - Program Wide Catastrophic Contingency 7,413,153$ 4,700,000$ 0$ 7,400,809$ 4,700,000$ (2,700,809)$ -36%

TOTAL BUDGET REQUIREMENTS 58,000,000$ 57,999,999$ 0$ 58,000,000$ 58,000,000$ 0$ 0%


Page 115


Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues

48942 - Future Sale of Bonds 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

TOTAL REVENUES 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

TOTAL BUDGET RESOURCES 58,000,000$ 58,000,000$ 0$ 58,000,000$ 58,000,000$ 0$ 0%

5 - Expenses


39307 - Vehicle Replacement 136,008$ 136,008$ 0$ 109,007$ 212,444$ 103,437$ 95%

39310 - MDF Relocation 77,664 577,664 0 0 0 0

39704 - Enterprise Resource Planning Conversion 0 0 0 1,555,892 0 (1,555,892) -100%

39705 - Infrastructure Upgrade 0 500,000 0 571,369 1,200,000 628,631 110%

39399 - District/Districtwide Contingency 645,623 604,128 0 556,232 604,128 47,896 9%

Subtotal District Office and Districtwide Project List 859,295$ 1,817,800$ 0$ 2,792,500$ 2,016,572$ (775,928)$ -28%



39999 - Election/Legal/EIR/DO Labor and Related 2,119,095 2,419,095 0 1,942,725 2,000,000 57,275 3%

Subtotal Project Administration - Non-Personnel 2,119,095$ 2,719,095$ 0$ 1,942,725$ 2,000,000$ 57,275$ 3%

TOTAL EXPENSES 2,978,390$ 4,536,895$ 0$ 4,735,225$ 4,016,572$ (718,653)$ -15%

39699 - Program Wide Catastrophic Contingency 7,413,153$ 4,700,000$ 0$ 7,400,809$ 4,700,000$ (2,700,809)$ -36%

TOTAL BUDGET REQUIREMENTS 10,391,543$ 9,236,895$ 0$ 12,136,034$ 8,716,572$ (3,419,462)$ -28%


%

INCREASE

(DECREASE)

Page 116



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


31107 - Career Technical Education: Renovation of 100/200 17,393,198$ 0$ 0$ 0$ 0$ 0$

31110 - Utility Extension and Emergency Generator 603,915 1,853,915 0 435,019 1,215,000 779,981 179%

31112 - Vehicular Circulation Entrances 0 550,000 0 0 1,000,000 1,000,000

31114 - Renovate Jaguar Gym 3,267,919 3,704,903 0 2,158,549 3,435,150 1,276,601 59%

31116 - Campus Site Improvements 9,333 1,009,333 0 0 1,046,800 1,046,800

31117 - Landscaping 0 0 0 266 0 (266) -100%

31122 - Group II Equipment $200,000/Year for 10 Years 77,685 477,685 0 1,212,240 0 (1,212,240) -100%

31125 - New Gym Sitework and Auxiliary Buildings 1,931,594 4,275,531 0 578,527 5,498,494 4,919,967 850%

31126 - Iron Workers Training Center 0 0 0 0 99,000 99,000

31127 - GE HVAC Upgrades & Campus HVAC Controls 0 0 0 0 180,000 180,000

31128 - Parking Lot and Walkway Improvements 0 0 0 0 30,000 30,000


31311 - Physical Security 0 0 0 0 24,000 24,000

31321 - Parking Lot and Street Maintenance 0 470,000 0 487,370 500,000 12,630 3%

31702 - IT & Tech Equipment 376,450 2,152,430 0 2,589,774 2,123,475 (466,299) -18%

31199 - Campus Contingency 2,457,616 14,224,860 0 11,625,606 14,224,860 2,599,254 22%


TOTAL EXPENSES 26,117,710$ 28,718,657$ 0$ 25,584,986$ 29,376,779$ 3,791,793$ 15%

TOTAL BUDGET REQUIREMENTS 26,117,710$ 28,718,657$ 0$ 25,584,986$ 29,376,779$ 3,791,793$ 15%


%

INCREASE

(DECREASE)

Page 117



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenues



5 - Expenses


32106 - Engineering & Applied Technology 8,040,298$ 7,453,684$ 0$ 8,648,144$ 7,798,109$ (850,035)$ -10%

32107 - South Campus Development 6,770,355 5,657,605 0 0 3,851,103 3,851,103

32108 - Admin & Student Services Remodel & Consolidation 63,201 63,201 0 25,827 0 (25,827) -100%


32110 - Demolition Roble/Acacia 493,544 985,454 0 0 1,003,638 1,003,638

32111 - Automotive Technology 0 200,000 0 0 1,209,453 1,209,453

32113 - Campus Site Improvements 0 0 0 0 50,000 50,000

32116 - Central Green 0 0 0 0 19,771 19,771


32314 - Physical Security 0 500,000 0 0 586,425 586,425

32602 - Group II Equipment - $200,000/Year For 10 Years 0 0 0 1,026,477 0 (1,026,477) -100%

32702 - IT & Tech Equipment 0 100,000 0 2,567,538 1,230,592 (1,336,946) -52%

32299 - Campus Contingency 6,078,437 5,084,503 0 5,466,526 4,157,558 (1,308,968) -24%


TOTAL EXPENSES 21,490,747$ 20,044,447$ 0$ 20,278,980$ 19,906,649$ (372,331)$ -2%

TOTAL BUDGET REQUIREMENTS 21,490,747$ 20,044,447$ 0$ 20,278,980$ 19,906,649$ (372,331)$ -2%


%

INCREASE

(DECREASE)

Page 118

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUNDS

Cafeteria Fund 70

The Cafeteria Fund includes commission from food services vendors and costs associated with support of the food services operations at the colleges. The ending fund balance for FY2014-2015 ($55,200) has been budgeted primarily in contingency to remedy any unforeseen expenditures during the fiscal year.

Child Development Fund 72

The Child Development Fund represents the operation of the SJCC Child Development Center, which was closed beginning FY2011-2012. The Child Development Fund was augmented by the Unrestricted General Fund to support operations in FY2010-2011 by $211,902. The FY2015-2016 revenues and expenditures primarily represent a pass-through to Estrella Family Services to continue to provide services during the center’s closure.

Since FY2011-2012, San Jose City College has elected to exercise categorical flexibility by transferring $34,308 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS); however, this flexibility expired on June 30, 2015.

Bookstore

The Bookstore Fund represents the operation of the two campus bookstores. Between FY2010-2011 and FY2013-2014, the bookstore has operated at a cumulative loss of $1,438,534. These year-over-year losses resulted in declining fund balance, which ultimately resulted in an augmentation from the Unrestricted General Fund of $277,875 in FY2013-2014. Effective October 1, 2014, Follett Higher Education Group is operating the two campus bookstores. Accordingly, there is not a FY2015-2016 Adopted Budget; however, historical information is provided in this document.

Page 119

70 - CAFETERIA FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


488 - Local Revenue

48890 - Other Local Income 65,000$ 65,000$ 69,213$ 65,000$ 69,213$ 4,213$ 6%

TOTAL LOCAL REVENUES 65,000$ 65,000$ 69,213$ 65,000$ 69,213$ 4,213$ 6%

TOTAL BUDGET RESOURCES 128,917$ 128,917$ 133,130$ 128,917$ 124,413$ (4,504)$ -3%

5 - Expenses


53 - Employee Benefits 16,757 16,757 15,388 14,646 14,938 292 2%

54 - Supplies and Materials 0 2,000 1,024 0 0 0


56 - Capital Outlay 12,700 11,550 10,814 12,700 10,814 (1,886) -15%

57 - Contingency 61,711 43,926 0 63,811 47,191 (16,620) -26%

TOTAL EXPENSES 128,917$ 128,917$ 77,930$ 128,917$ 124,413$ (4,504)$ -3%



%

INCREASE

(DECREASE)


Page 120

72 - CHILD DEVELOPMENT


FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenues

486 - State Revenue 326,883$ 441,213$ 345,309$ 441,213$ 437,187$ (4,026)$ -1%

TOTAL REVENUES 326,883$ 441,213$ 345,309$ 441,213$ 437,187$ (4,026)$ -1%

TOTAL BUDGET RESOURCES 326,883$ 441,213$ 345,309$ 441,213$ 437,187$ (4,026)$ -1%

5 - Expenses

52 - Classified Salaries 0$ 0$ 0$ 0$ 18,000$ 18,000$

53 - Employee Benefits 0 0 0 0 1,785 1,785

55 - Other Operating Exp & Serv 280,872 390,629 300,656 424,243 417,402 (6,841) -2%

TOTAL EXPENSES 280,872$ 390,629$ 300,656$ 424,243$ 437,187$ 12,944$ 3%


573 - Interfund Transfers Out (to Funds 10 & 17) 46,011$ 20,530$ 44,653$ 16,970$ 0$ (16,970)$ -100%

TOTAL INTERFUND TRANSFERS OUT 46,011$ 20,530$ 44,653$ 16,970$ 0$ (16,970)$ -100%


Estimated Ending Fund Balance, June 30th 0$ 30,054$ 0$ 0$ 0$ 0$

%

INCREASE

(DECREASE)



Page 121



SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWEDSTATE BUDGET

FUND 10

SUPPLEMENTAL

EXERCISED

FLEXIBILITY

One-Time

Carryover From

Prior Year

TOTAL

REVENUE

FLEXIBILITY

ALLOWED


Childcare Tax Bail Out 34,308$ 0$ (34,308)$ 0$ 0$ YES 34,308$ 0$ 0$ 0$ 34,308$ NO

TOTAL 34,308$ 0$ (34,308)$ 0$ 0$ 34,308$ 0$ 0$ 0$ 34,308$


TOTAL 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$


FY 2014-2015 FY 2015-2016

Page 122

Bookstore

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 0$ 0$ 0$ 0$

Income

Gross Sales 850,000$ 850,000$ 910,673$ 0$ 0$ 0$

Cost of Goods Sold 663,000 663,000 655,521 0 0 0

Other Income 41,000 41,000 33,364 0 0 0

TOTAL INCOME 228,000$ 228,000$ 288,516$ 0$ 0$ 0$

TOTAL BUDGET RESOURCES 228,000$ 228,000$ 288,516$ 0$ 0$ 0$

5 - Expenses

52 - Classified Salaries 105,000$ 105,000$ 77,185$ 0$ 0$ 0$

53 - Employee Benefits 45,000 45,000 45,668 0 0 0

Operating Expenses 60,125 60,125 42,321 0 0 0

Transfers-Out to District 17,875 17,875 123,342 0 0 0

TOTAL EXPENSES 228,000$ 228,000$ 288,516$ 0$ 0$ 0$

TOTAL BUDGET REQUIREMENTS 228,000$ 228,000$ 288,516$ 0$ 0$ 0$



%

INCREASE

(DECREASE)

Page 123

INTERNAL SERVICE FUND

INTERNAL SERVICE FUND

Self-Insurance Fund 61

The Self-Insurance Fund allows the District to pay the costs associated with dental and vision benefits for active employees and retirees. For active employees, the fund is reimbursed on a monthly basis from other funds as payroll is posted to the general ledger. For retirees, the fund is reimbursed quarterly by the retirees.

Page 124

61 - SELF INSURANCE

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

488 - Local Revenue 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%

TOTAL LOCAL REVENUES 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%

TOTAL BUDGET RESOURCES 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%

5 - Expenses

55 - Other Operating Exp & Serv 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%

TOTAL EXPENSES 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 1,300,000$ 1,300,000$ 986,367$ 1,300,000$ 1,300,000$ 0$ 0%


%

INCREASE

(DECREASE)


Page 125

FIDUCIARY FUNDS

FIDUCIARY FUNDS

Financial Aid Fund 48

The Financial Aid Fund tracks the District’s disbursements associated with financial aid. The fund is reimbursed by the Federal and State governments as disbursements are made. The FY2015-2016 Adopted Budget anticipates disbursements totaling $11,235,850 for students attending San Jose City College and disbursements totaling $14,561,551 for students attending Evergreen Valley College.

Programs associated with this fund are as follows:

Federal

Pell SEOG Direct Loans

State

Cal Grant

Scholarship Fund 96

The Scholarship Fund tracks the disbursements associated with student scholarships. The FY2015-2016 Adopted Budget anticipates awarding $200,000 to students attending San Jose City College and $148,200 to students attending Evergreen Valley College.

Page 126

48 - STUDENT FINANCIAL AID FUND

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

481 - Federal Revenue 23,045,598$ 23,121,915$ 22,617,237$ 24,531,257$ 24,531,257$ 0$ 0%

486 - State Revenue 1,023,500 1,023,500 1,102,352 1,100,450 1,100,450 0 0%

TOTAL REVENUES 24,069,098$ 24,145,415$ 23,719,589$ 25,631,707$ 25,631,707$ 0$ 0%




TOTAL BUDGET RESOURCES 24,278,984$ 24,379,151$ 23,960,777$ 25,834,912$ 25,834,912$ 0$ 0%

5 - Expenses


Financial Aid Programs

10501 - Pell 20,431,840$ 20,421,500$ 20,029,780$ 21,431,380$ 21,421,040$ (10,340)$ 0%

10502 - SEOG 859,477 934,943 950,463 931,571 912,821 (18,750) -2%

10503 - Direct Loan 1,926,500 1,926,500 1,838,267 2,334,000 2,334,000 0 0%

22001 - Cal Grant 1,023,500 1,023,500 1,102,352 1,100,450 1,100,450 0 0%

TOTAL EXPENSES 24,278,984$ 24,379,151$ 23,960,777$ 25,834,912$ 25,834,912$ 0$ 0%

TOTAL BUDGET REQUIREMENTS 24,278,984$ 24,379,151$ 23,960,777$ 25,834,912$ 25,834,912$ 0$ 0%


%

INCREASE

(DECREASE)


Page 127



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenue

481 - Federal Revenue 9,314,721$ 9,370,840$ 9,416,394$ 10,803,000$ 10,803,000$ 0$ 0%

486 - State Revenue 285,000 285,000 363,140 339,100 339,100 0 0%

TOTAL REVENUES 9,599,721$ 9,655,840$ 9,779,534$ 11,142,100$ 11,142,100$ 0$ 0%





5 - Expenses

52 - Classified Salaries 0$ 33,778$ 0$ 0$ 29,090$ 29,090$


10501 - Pell 7,903,340$ 7,893,000$ 7,960,830$ 8,903,000$ 8,892,660$ (10,340)$ 0%

10502 - SEOG 418,531 468,750 504,763 493,750 475,000 (18,750) -4%

10503 - Direct Loan 1,092,500 1,092,500 1,080,564 1,500,000 1,500,000 0 0%

22001 - Cal Grant 285,000 285,000 363,140 339,100 339,100 0 0%

TOTAL EXPENSES 9,699,371$ 9,773,028$ 9,909,297$ 11,235,850$ 11,235,850$ 0$ 0%


%

INCREASE

(DECREASE)


Page 128



FY 2014-2015

ADOPTED

BUDGET

FY 2014-20154

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenue

481 - Federal Revenue 13,730,877$ 13,751,075$ 13,200,843$ 13,728,257$ 13,728,257$ 0$ 0%

486 - State Revenue 738,500 738,500 739,212 761,350 761,350 0 0%

TOTAL REVENUES 14,469,377$ 14,489,575$ 13,940,055$ 14,489,607$ 14,489,607$ 0$ 0%





5 - Expenses

52 - Classified Salaries 37,667$ 38,930$ 39,915$ 37,511$ 37,511$ 0$ 0%


10501 - Pell 12,528,500$ 12,528,500$ 12,068,950$ 12,528,380$ 12,528,380$ 0$ 0%

10502 - SEOG 440,946 466,193 445,700 437,821 437,821 0 0%

10503 - Direct Loan 834,000 834,000 757,703 834,000 834,000 0 0%

22001 - Cal Grant 738,500 738,500 739,212 761,350 761,350 0 0%

TOTAL EXPENSES 14,579,613$ 14,606,123$ 14,051,480$ 14,599,062$ 14,599,062$ 0$ 0%


%

INCREASE

(DECREASE)


Page 129

96 - SCHOLARSHIPS AND LOAN AGENCY

Consolidated

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

488 - Local Revenue 318,700$ 335,050$ 273,033$ 348,200$ 348,200$ 0$ 0%

TOTAL REVENUES 318,700$ 335,050$ 273,033$ 348,200$ 348,200$ 0$ 0%


5 - Expenses

Scholarship

32407 - Grove Scholarship 58,000$ 58,000$ 15,175$ 20,000$ 20,000$ 0$ 0%

32409 - Internal Scholarships Foundation 83,500 99,850 107,725 121,000 121,000 0 0%

32410 - Internal Scholarship ASB 35,000 35,000 18,550 35,000 35,000 0 0%

32411 - External Scholarships 140,000 140,000 130,408 171,000 171,000 0 0%

32413 - Woeffel Grant Foundation 2,000 2,000 1,175 1,000 1,000 0 0%

32414 - Single Head of household Grant Foundation 200 200 0 200 200 0 0%

TOTAL EXPENSES 318,700$ 335,050$ 273,033$ 348,200$ 348,200$ 0$ 0%




%

INCREASE

(DECREASE)

Page 130



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenue

488 - Local Revenue 191,000$ 207,350$ 145,578$ 200,000$ 200,000$ 0$ 0%

TOTAL REVENUES 191,000$ 207,350$ 145,578$ 200,000$ 200,000$ 0$ 0%


5 - Expenses

Scholarship

32407 - Grove Scholarship 35,000$ 35,000$ 0$ 0$ 0$ 0$




TOTAL EXPENSES 191,000$ 207,350$ 145,328$ 200,000$ 200,000$ 0$ 0%



%

INCREASE

(DECREASE)

Page 131



FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

48 - Revenue

488 - Local Revenue 127,700$ 127,700$ 127,455$ 148,200$ 148,200$ 0$ 0%

TOTAL REVENUES 127,700$ 127,700$ 127,455$ 148,200$ 148,200$ 0$ 0%


5 - Expenses

Scholarship

32407 - Grove Scholarship 23,000$ 23,000$ 15,175$ 20,000$ 20,000$ 0$ 0%




32413 - Woeffel Grant Foundation 2,000 2,000 1,175 1,000 1,000 0 0%

32414 - Single Head of household Grant Foundation 200 200 0 200 200 0 0%

TOTAL EXPENSES 127,700$ 127,700$ 127,705$ 148,200$ 148,200$ 0$ 0%



%

INCREASE

(DECREASE)

Page 132

OPEB-RELATED FUNDS

OPEB-RELATED FUNDS

OPEB Trust Fund 75

The OPEB Trust Fund was established after the sale of OPEB Bonds to fund the GASB 43/45 Actuarial Valuation of Post-retirement Employee Benefits estimated at $47,719,500 at June 30, 2007. The closing of the District’s OPEB Bond was May 14, 2009, with an expense rate fixed at 4.62% with a swap rate at the end of the third year at 4.239%. In May 2012, the District refinanced the OPEB bonds locking in an “all-in interest” rate of 5.239% for 15 years.

The expenditures budgeted for FY2015-2016 represent fees associated with Benefit Trust as the Discretionary Trustee for asset and fiduciary management and investment policy development, and to Futuris Trust as Program Coordinator for the District. Annual earnings fluctuate due to market conditions. Earnings in FY2009-2010 were $6,314,649, in FY2010-2011 earnings were $9,123,789, in FY2011-2012 losses were $1,200,297, in FY2012-2013 earnings were $5,362,612, in FY2013-2014 earnings were $7,512,322, and in FY2014-2015 earnings were $449,951.

Retiree Benefit Fund 81

The Retiree Benefit Fund was established to record land lease payments from the Evergreen Marketplace II retail development and to begin accumulating resources to offset the long-term retiree medical benefit liability. Once the OPEB Bonds were sold and the Trust Fund was established, this fund was used to accept the transfer in from the OPEB Trust Fund 75 to pay retiree medical benefits, which are anticipated to increase from $3,396,064 in FY2014-2015 to $3,768,860 in FY2015-2016.

Long-Term OPEB Debt Fund 85

The Long-Term OPEB Debt Fund pays the debt service to the OPEB bondholders. The Unrestricted General Fund started making significant transfers in to this fund beginning in FY2012-2013 to support this on-going debt service. On March 13, 2012, the Board of Trustees authorized the remarketing of the OPEB bonds, which decreased the anticipated debt service obligation from the Unrestricted General Fund by $325,400 in FY2012-2013 from $1,108,580 to $783,180. The debt service obligation from the Unrestricted General Fund increased from $783,180 in FY2012-2013 to $1,937,871 in FY2013-2014 with a slight increase to $1,953,150 in FY2014-2015 as the fund balance in Fund 81 is depleted. The anticipated debt service obligation from the Unrestricted General Fund is $1,859,669 in FY2015-2016.

Page 133

Fund 85 - Long Term Debt - OPEB

-Pays debt service.

-Interfund transfer in from Fund 10 and 81 to cover debt service payment.

Estimated Debt Schedule:

Fiscal Capitalized Total

Year Interest Fund 81 Fund 10 Debt Service

2009-2014* 3,535,415$ 5,376,513$ 2,741,232$ 11,653,160$

2014-2015 - 524,392 1,953,150 2,477,542

2015-2016 - 618,782 1,859,669 2,478,451

2016-2017 - 618,782 1,859,669 2,478,451

2017-2018 - 618,783 1,859,668 2,478,451

2018-2019 - 618,783 1,859,668 2,478,451

2019-2020 - 618,783 1,859,668 2,478,451

2021-2025* - 3,093,913 10,093,851 13,187,764

2026-2030* - 3,558,000 12,047,156 15,605,156

2031-2035* - 4,091,700 14,257,313 18,349,013

2036-2040* - 4,705,455 17,293,034 21,998,489

2041-2044* - 5,411,273 15,417,631 20,828,904

3,535,415$ 29,855,159$ 83,101,709$ 116,492,283$

* Five-Year Increments

OPEB BOND FLOW CHART

Flow Chart Illustrating Relationships Between Funds

Fund 81 - Retiree Benefit Fund

-Interfund transfer in from Fund 75 to pay the monthly retiree medical benefits.

-Record land lease income from the retail center ($619,000 annually).

-Interfund transfer out to Fund 85 for debt service payment.

Fund 10 - General Fund

-Interfund transfer out to Fund 85 for debt service payment beginning March 2013.

Fund 75 - OPEB Trust Fund

- Sell Bonds in May 2009 and deposit Bond proceeds into Trust, generating long-term debt over 35 years.

- Receive monthly interest income from Trust.

- Receive monthly dividend income from Bond.

- Pay monthly bank fees.

- Pay consultant fees associated with Trust Administration as needed.

-Interfund transfer out to Fund 81 to reimburse District for the cost of retiree medical benefits.

Page 134

75 - OPEB TRUST FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 50,822,471$ 50,822,471$ 50,822,471$ 50,520,175$ 47,633,246$ (2,886,929)$ -6%

488 - Local Revenue

48860 - Interest 723,104$ 723,104$ 1,179,879$ 773,721$ 773,721$ 0$ 0%

48861 - Dividend Income 139,974 139,974 625 149,772 149,772 0 0%

48862 - Other Investment Income 1,282,858 1,282,858 7,249,099 1,372,658 1,372,658 0 0%

48863 - Realized Gain/(Losses) 1,317,319 1,317,319 (7,979,652) 1,409,531 1,409,531 0 0%

TOTAL LOCAL REVENUES 3,463,255$ 3,463,255$ 449,951$ 3,705,682$ 3,705,682$ 0$ 0%

TOTAL BUDGET RESOURCES 54,285,726$ 54,285,726$ 51,272,422$ 54,225,857$ 51,338,928$ (2,886,929)$ -5%

5 - Expenses

55 - Other Operating Exp & Serv 308,041$ 308,041$ 243,112$ 323,044$ 323,044$ 0$ 0%

TOTAL EXPENSES 308,041$ 308,041$ 243,112$ 323,044$ 323,044$ 0$ 0%


573 - Interfund Transfers Out (to Fund 81) 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%

TOTAL INTERFUND TRANSFERS OUT 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%


Estimated Ending Fund Balance, June 30th 50,455,386$ 50,455,386$ 47,633,246$ 50,133,953$ 47,247,024$ (2,886,929)$ -6%

%

INCREASE

(DECREASE)


Page 135

81 - RETIREE BENEFIT FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

488 - Local Revenue 524,392$ 524,392$ 524,392$ 618,782$ 618,782$ 0$ 0%

TOTAL REVENUES 524,392$ 524,392$ 524,392$ 618,782$ 618,782$ 0$ 0%


489 - Interfund Transfer In (From Fund 75) 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%


5 - Expenses

537 - Retiree Benefits 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%

TOTAL EXPENSES 3,522,299$ 3,522,299$ 3,396,064$ 3,768,860$ 3,768,860$ 0$ 0%


573 - Interfund Transfers Out (To Fund 85) 524,392$ 524,392$ 524,392$ 618,782$ 618,782$ 0$ 0%




%

INCREASE

(DECREASE)


Page 136

85 - LONG TERM DEBT OPEB FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue



489 - Interfund Transfer (Froms Fund 10 & 81) 2,477,542$ 2,455,856$ 2,454,906$ 2,478,450$ 2,478,450$ 0$ 0%

TOTAL INTERFUND TRANSFER IN 2,477,542$ 2,455,856$ 2,454,906$ 2,478,450$ 2,478,450$ 0$ 0%

TOTAL BUDGET RESOURCES W/ FUND BALANCE 2,477,551$ 2,455,865$ 2,454,915$ 2,478,450$ 2,478,460$ 10$ 0%

TOTAL BUDGET RESOURCES W/O FUND BALANCE 2,477,542$ 2,455,856$ 2,454,906$ 2,478,450$ 2,478,450$ 0$ 0%

5 - Expenses

571 - Debt Retirement 2,477,542$ 2,477,542$ 2,454,905$ 2,478,450$ 2,478,450$ 0$ 0%

TOTAL EXPENSES 2,477,542$ 2,477,542$ 2,454,905$ 2,478,450$ 2,478,450$ 0$ 0%


Estimated Ending Fund Balance, June 30th 9$ (21,677)$ 10$ 0$ 10$ 10$

%

INCREASE

(DECREASE)


Page 137

LONG TERM

DEBT FUNDS

LONG-TERM DEBT FUNDS

Funds 83, 84, and 86

The Long-Term Debt Funds track the debt-service associated with the Measure I, Measure G – 2004, and Measure G – 2010 bonds. Revenues are derived from interest earnings and real property tax assessments and are used exclusively for the retirement of the debt associated with the bonds.

Page 138

83 - L/T DEBT GO BOND MEASURE I FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

486 - State Revenue 71,696$ 71,696$ 75,823$ 71,696$ 75,823$ 4,127$ 6%

488 - Local Revenue 11,031,638 11,031,638 11,444,722 10,473,846 10,048,508 (425,338) -4%

TOTAL REVENUES 11,103,334$ 11,103,334$ 11,520,545$ 10,545,542$ 10,124,331$ (421,211)$ -4%

TOTAL BUDGET RESOURCES 20,845,486$ 20,845,486$ 21,262,697$ 20,174,375$ 20,173,375$ (1,000)$ 0%

5 - Expenses

558 - Other Services 0$ 0$ 0$ 3,000$ 2,000$ (1,000)$ -33%

571 - Debt Retirement 11,216,653 11,216,653 11,213,653 10,597,000 10,597,000 0 0%

TOTAL EXPENSES 11,216,653$ 11,216,653$ 11,213,653$ 10,600,000$ 10,599,000$ (1,000)$ 0%

TOTAL BUDGET REQUIREMENTS 11,216,653$ 11,216,653$ 11,213,653$ 10,600,000$ 10,599,000$ (1,000)$ 0%

Estimated Ending Fund Balance, June 30th 9,628,833$ 9,628,833$ 10,049,044$ 9,574,375$ 9,574,375$ 0$ 0%

%

INCREASE

(DECREASE)


Page 139

84 - L/T DEBT GO BOND MEASURE G 2004 FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)

Beginning Fund Balance, July 1st 9,414,946$ 9,414,946$ 9,414,946$ 7,511,233$ 10,082,405$ 2,571,172$ 34%

48 - Revenue

486 - State Revenue 55,884$ 55,884$ 68,101$ 55,884$ 68,101$ 12,217$ 22%

488 - Local Revenue 8,153,754 8,153,754 10,715,349 14,073,576 11,442,845 (2,630,731) -19%

TOTAL REVENUES 8,209,638$ 8,209,638$ 10,783,450$ 14,129,460$ 11,510,946$ (2,618,514)$ -19%

TOTAL BUDGET RESOURCES 17,624,584$ 17,624,584$ 20,198,396$ 21,640,693$ 21,593,351$ (47,342)$ 0%

5 - Expenses

558 - Other Services 0$ 0$ 0$ 4,000$ 4,000$ 0$ 0%

571 - Debt Retirement 10,117,351 10,117,351 10,115,991 11,494,463 11,406,369 (88,094) -1%

TOTAL EXPENSES 10,117,351$ 10,117,351$ 10,115,991$ 11,498,463$ 11,410,369$ (88,094)$ -1%

TOTAL BUDGET REQUIREMENTS 10,117,351$ 10,117,351$ 10,115,991$ 11,498,463$ 11,410,369$ (88,094)$ -1%

Estimated Ending Fund Balance, June 30th 7,507,233$ 7,507,233$ 10,082,405$ 10,142,230$ 10,182,982$ 40,752$ 0%

%

INCREASE

(DECREASE)


Page 140

86 - L/T DEBT GO BOND MEASURE G 2010 FUND

Districtwide

FY 2014-2015

ADOPTED

BUDGET

FY 2014-2015

REVISED

BUDGET

FY 2014-2015

ACTUAL

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

VARIANCE

(ADOPT - TENT)


48 - Revenue

486 - State Revenue 77,314$ 77,314$ 74,242$ 77,314$ 74,242$ (3,072)$ -4%

488 - Local Revenue 10,297,097 10,297,097 10,737,106 10,845,250 10,411,025 (434,225) -4%

TOTAL REVENUES 10,374,411$ 10,374,411$ 10,811,348$ 10,922,564$ 10,485,267$ (437,297)$ -4%


5 - Expenses

558 - Other Services 0$ 0$ 0$ 3,000$ 3,000$ 0$ 0%

571 - Debt Retirement 15,765,430 15,765,430 15,765,070 13,092,063 13,092,063 0 0%

TOTAL EXPENSES 15,765,430$ 15,765,430$ 15,765,070$ 13,095,063$ 13,095,063$ 0$ 0%


Estimated Ending Fund Balance, June 30th 9,093,280$ 9,093,280$ 9,530,577$ 6,920,781$ 6,920,781$ 0$ 0%


%

INCREASE

(DECREASE)

Page 141

APPENDICES

REVENUES

STATE APPORTIONMENT

INFLATION FACTOR 0.85% 1.02% 1.02% 1.60% 2.48%

GROWTH (WORKLOAD REDUCTION) 2.75% 1.00% 1.00% 1.00% 1.00%

DEFICIT FACTOR 0.00% 0.00% 0.00% 0.00% 0.00%

BASE ALLOCATION 0.00% 5.72% 0.84% 0.00% 0.00%

PROPERTY TAX GROWTH 6.77% 3.50% 3.67% 3.50% 3.50%

ENROLLMENT FEE

RESIDENT $ 46 $ 46 $ 46 $ 46 $ 46

NON-RESIDENT $ 199 $ 200 $ 200 $ 200 $ 200

PARKING FEE

PRIMARY TERM $ 45 $ 45 $ 45 $ 45 $ 45

DAILY $ 3 $ 3 $ 3 $ 3 $ 3

HEALTH FEE $ 19 $ 19 $ 19 $ 19 $ 19

LOTTERY INCOME/ESTIMATED FTES $ 128 $ 128 $ 140 $ 140 $ 140

FY 2014-2015

ADOPTED BUDGET

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

FY 2016-2017

ESTIMATED

ASSUMPTIONS


BUDGET ASSUMPTIONS

FY 2017-2018

ESTIMATED

ASSUMPTIONS

Page 142

FY 2014-2015

ADOPTED BUDGET

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

FY 2016-2017

ESTIMATED

ASSUMPTIONS


BUDGET ASSUMPTIONS

FY 2017-2018

ESTIMATED

ASSUMPTIONS

EXPENDITURES

STEP AND COLUMN INCREASE

CERTIFICATED N/A N/A N/A 0.90% 0.90%

CLASSIFIED N/A N/A N/A 0.70% 0.70%

ADJUNCT BASE ADJUSTMENT N/A 1.00% 1.00% 1.00% 1.00%

VACANT POSITIONS (DEFAULT)

FACULTY

CLASSIFICATION

VALUE

CLASSIFIED

CLASSIFICATION

MEDICAL

AVERAGE COST OF ADJUNCT FACULTY

CLASSIFICATION

VALUE (SALARY & STATUTORY BENEFITS)

Step 1 of Range Step 1 of Range Step 1 of Range Step 1 of Range

$ 70,704 $ 73,886 $ 73,886 $ 73,886 $ 73,886

Column III, Step 4 Column III, Step 4 Column III, Step 4 Column III, Step 4 Column III, Step 4

Step 1 of Range

Blue Cross

2 Party

Blue Cross

2 Party

Blue Cross

2 Party

Blue Cross

2 Party

Blue Cross

2 Party

Column III, Step 8 Column III, Step 8 Column IV, Step 9 Column IV, Step 9 Column IV, Step 9

$ 53,081 $ 56,524 $ 63,641 $ 63,641 $ 63,641

Page 143

FY 2014-2015

ADOPTED BUDGET

FY 2015-2016

TENTATIVE

BUDGET

FY 2015-2016

ADOPTED

BUDGET

FY 2016-2017

ESTIMATED

ASSUMPTIONS


BUDGET ASSUMPTIONS

FY 2017-2018

ESTIMATED

ASSUMPTIONS

NEGOTIATED SETTLEMENT - CONTRACTUAL OBLIGATION

CERTIFICATED SALARIES - FULL TIME 0.00% 0.00% 0.00% 0.00% 0.00%

CERTIFICATED SALARIES - PART TIME 0.00% 0.00% 0.00% 0.00% 0.00%

CLASSIFIED SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

MANAGEMENT SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

EXECUTIVE SALARIES 0.00% 0.00% 0.00% 0.00% 0.00%

HEALTH AND WELFARE PREMIUMS (CHANGE)

BLUE CROSS 12.00% 29.79% 29.79% 11.00% 11.00%

KAISER 0.88% -5.00% -5.00% 5.00% 5.00%

DENTAL 0.20% -7.80% -7.80% 5.00% 5.00%

VISION 35.40% 10.70% 10.70% 3.00% 3.00%

EMPLOYEE ASSISTANCE PROGRAM 0.00% 0.00% 0.00% 0.00% 0.00%

LONG TERM DISABILITY 0.00% 0.00% 0.00% 0.00% 0.00%

LIFE INSURANCE 0.00% 0.00% 0.00% 0.00% 0.00%

STATUTORY EMPLOYEE BENEFITS (RATES)

STRS 8.88% 10.73% 10.73% 12.58% 14.43%

PERS 11.77% 11.85% 11.85% 13.05% 16.60%

SOCIAL SECURITY 6.20% 6.20% 6.20% 6.20% 6.20%

MEDICARE 1.45% 1.45% 1.45% 1.45% 1.45%

UNEMPLOYMENT INSURANCE 0.20% 0.20% 0.20% 0.20% 0.20%

WORKERS' COMPENSATION 2.07% 2.07% 2.07% 2.07% 2.07%

STUDENT SUCCESS INITIATIVES (ADD'L $)

REDESIGN (ADD'L $)

HIGH IMPACT PROGRAMS (ADD'L $)

ACA CADILLAC TAX (ADD'L $)

100,000$ 100,000$ 100,000$ 100,000$ 0$

750,000$ 400,000$ 400,000$ 0$ 0$

2,550,000$ 950,000$ 2,550,000$ 0$ 0$

0$ 0$ 0$ 0$ 891,506$

Page 144

Fund DescriptionBeginning

Fund Balance

Total

Revenue

Total Budget

Resources

Total Budget

Requirements

Ending

Fund BalanceUNRESTRICTED GENERAL FUNDS

10 - General Fund 12,645,173$ 101,012,379$ 113,657,552$ 99,628,023$ 14,029,529$ 15 - Facility Rental Fund 571,693 924,373 1,496,066 1,496,066 0

TOTAL UNRESTRICTED GENERAL FUNDS 13,216,866$ 101,936,752$ 115,153,618$ 101,124,089$ 14,029,529$

RESTRICTED GENERAL FUNDS11 - Parking Fund 46,253$ 901,025$ 947,278$ 947,275$ 3$ 12 - Financial Stabilization Fund 0 0 0 0 0 16 - Workforce Institute Fund 0 2,651,791 2,651,791 2,651,791 0 17 - Categorical Fund 329,636 31,719,349 32,048,985 32,047,742 1,243 18 - Health Fund 43,807 613,098 656,905 656,904 1

TOTAL RESTRICTED GENERAL FUNDS 419,696$ 35,885,263$ 36,304,959$ 36,303,712$ 1,247$

TOTAL GENERAL FUNDS 13,636,562$ 137,822,015$ 151,458,577$ 137,427,801$ 14,030,776$

OTHER FUNDS31 - GO Bond - Measure G 2004 - B 4,351,514 0 4,351,514 4,351,514 0 32 - GO Bond - Measure G 2004 - C 31,310,469 0 31,310,469 31,310,469 0 36 - Capital Projects Fund 2,781,585 1,261,407 4,042,992 4,042,994 (2) 41 - GO Bond - Measure G 2010 - A 1 0 1 0 1 42 - GO Bond - Measure G 2010 - B 21,319,242 0 21,319,242 20,003,072 1,316,170 43 - GO Bond - Measure G 2010 - C 66,359,534 0 66,359,534 66,359,536 (2) 44 - GO Bond - Measure G 2010 - D 0 58,000,000 58,000,000 58,000,000 0 48 - Student Financial Aid Fund 0 25,834,912 25,834,912 25,834,912 0 61 - Self Insurance Fund 0 1,300,000 1,300,000 1,300,000 0 70 - Cafeteria Fund 55,200 69,213 124,413 124,413 0 72 - Child Development Fund 0 437,187 437,187 437,187 0 75 - OPEB Trust Fund 47,633,246 3,705,682 51,338,928 4,091,904 47,247,024 81 - L/T Debt Retiree Benefits Fund 0 4,387,642 4,387,642 4,387,642 0 83 - L/T Debt GO Bond - Measure I 10,049,044 10,124,331 20,173,375 10,599,000 9,574,375 84 - L/T Debt GO Bond - Measure G 2004 10,082,405 11,510,946 21,593,351 11,410,369 10,182,982 85 - L/T Debt OPEB Income 10 2,478,450 2,478,460 2,478,450 10 86 - L/T Debt GO Bond - Measure G 2010 9,530,577 10,485,267 20,015,844 13,095,063 6,920,781 96 - Scholarship & Loan Agency 0 348,200 348,200 348,200 0

TOTAL OTHER FUNDS 203,472,827$ 129,943,237$ 333,416,064$ 258,174,725$ 75,241,339$

GRAND TOTAL 217,109,389$ 267,765,252$ 484,874,641$ 395,602,526$ 89,272,115$

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICTRECAP OF FUND BALANCES

FY 2015-2016 ADOPTED BUDGET

Page 145

Full Time Part Time Academic Classified

132,285 95,889 54,661 12,219 16,387 4,599 316,040

41.9% 30.3% 17.3% 3.9% 5.2% 1.5% 100.0%

0 0 1,647 0 415 0 2,062

0.0% 0.0% 79.9% 0.0% 20.1% 0.0% 100.0%

0 0 272 0 0 0 272

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 1,032 1,430 1,501 863 4,826

0.0% 0.0% 21.4% 29.6% 31.1% 17.9% 100.0%

11,717 4,434 8,849 0 1,929 0 26,929

43.5% 16.5% 32.9% 0.0% 7.2% 0.0% 100.0%

1,171 843 341 0 0 0 2,355

49.7% 35.8% 14.5% 0.0% 0.0% 0.0% 100.0%

145,173 101,166 66,802 13,649 20,232 5,462 352,484

41.2% 28.7% 19.0% 3.9% 5.7% 1.5% 100.0%

0 0 46 0 98 0 144

0.0% 0.0% 31.9% 0.0% 68.1% 0.0% 100.0%

0 0 100 0 49 0 149

0.0% 0.0% 67.1% 0.0% 32.9% 0.0% 100.0%

0 0 997 0 278 0 1,275

0.0% 0.0% 78.2% 0.0% 21.8% 0.0% 100.0%

0 0 1,143 0 425 0 1,568

0.0% 0.0% 72.9% 0.0% 27.1% 0.0% 100.0%

0 0 112 0 0 0 112

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 98 0 98

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 112 0 98 0 210

0.0% 0.0% 53.3% 0.0% 46.7% 0.0% 100.0%

145,173 101,166 68,057 13,649 20,755 5,462 354,262

41.0% 28.6% 19.2% 3.9% 5.9% 1.5% 100.0%

AFT reflect 156 academic days and Executive, MSC and CSEA reflect 260 working days.

CSEA and MSC does not reflect hourly and temporary appropriations. AFT Part Time reflects discretionary appropriation for Adjunct.

XX - Foundation

Subtotal Special Revenue Fund

Total

Subtotal General Fund

32 - GO Bond - Measure G 2004-C

36 - Capital Projects


Subtotal Capital/

Bond Project Fund

70 - Cafeteria

18 - Student Health Fees

SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking

15 - Facility Rental Auxiliary Fund

16 - Workforce Institute

17 - Categorical/Grants Programs

Page 146


19,383 9,661 11,898 2,049 3,567 787 47,345

40.9% 20.4% 25.1% 4.3% 7.5% 1.7% 100.0%

0 0 359 0 90 0 449

0.0% 0.0% 80.0% 0.0% 20.0% 0.0% 100.0%

0 0 59 0 0 0 59

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 225 207 327 188 947

0.0% 0.0% 23.8% 21.9% 34.5% 19.9% 100.0%

1,754 447 1,926 0 405 0 4,532

38.7% 9.9% 42.5% 0.0% 8.9% 0.0% 100.0%

169 85 74 0 0 0 328

51.5% 25.9% 22.6% 0.0% 0.0% 0.0% 100.0%

21,306 10,193 14,541 2,256 4,389 975 53,660

39.7% 19.0% 27.1% 4.2% 8.2% 1.8% 100.0%

0 0 10 0 21 0 31

0.0% 0.0% 32.3% 0.0% 67.7% 0.0% 100.0%

0 0 22 0 11 0 33

0.0% 0.0% 66.7% 0.0% 33.3% 0.0% 100.0%

0 0 217 0 60 0 277

0.0% 0.0% 78.3% 0.0% 21.7% 0.0% 100.0%

0 0 249 0 92 0 341

0.0% 0.0% 73.0% 0.0% 27.0% 0.0% 100.0%

0 0 24 0 0 0 24

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 21 0 21

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 24 0 21 0 45

0.0% 0.0% 53.3% 0.0% 46.7% 0.0% 100.0%

21,306 10,193 14,814 2,256 4,502 975 54,046

39.4% 18.9% 27.4% 4.2% 8.3% 1.8% 100.0%



XX - Foundation


Total





Subtotal Capital/

Bond Project Fund

70 - Cafeteria


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W)- BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking




Page 147


151,668 105,550 66,559 14,268 19,954 5,386 363,385

41.7% 29.0% 18.3% 3.9% 5.5% 1.5% 100.0%

0 0 2,006 0 505 0 2,511

0.0% 0.0% 79.9% 0.0% 20.1% 0.0% 100.0%

0 0 331 0 0 0 331

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 1,257 1,637 1,828 1,051 5,773

0.0% 0.0% 21.8% 28.4% 31.7% 18.2% 100.0%

13,471 4,881 10,775 0 2,334 0 31,461

42.8% 15.5% 34.2% 0.0% 7.4% 0.0% 100.0%

1,340 928 415 0 0 0 2,683

49.9% 34.6% 15.5% 0.0% 0.0% 0.0% 100.0%

166,479 111,359 81,343 15,905 24,621 6,437 406,144

41.0% 27.4% 20.0% 3.9% 6.1% 1.6% 100.0%

0 0 56 0 119 0 175

0.0% 0.0% 32.0% 0.0% 68.0% 0.0% 100.0%

0 0 122 0 60 0 182

0.0% 0.0% 67.0% 0.0% 33.0% 0.0% 100.0%

0 0 1,214 0 338 0 1,552

0.0% 0.0% 78.2% 0.0% 21.8% 0.0% 100.0%

0 0 1,392 0 517 0 1,909

0.0% 0.0% 72.9% 0.0% 27.1% 0.0% 100.0%

0 0 136 0 0 0 136

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 119 0 119

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 136 0 119 0 255

0.0% 0.0% 53.3% 0.0% 46.7% 0.0% 100.0%

166,479 111,359 82,871 15,905 25,257 6,437 408,308

40.8% 27.3% 20.3% 3.9% 6.2% 1.6% 100.0%




SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1 DAY COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W)- BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking




70 - Cafeteria


Total




Subtotal Capital/

Bond Project Fund


XX - Foundation

Page 148


206,364 149,588 142,119 31,769 42,605 11,958 584,403

35.3% 25.6% 24.3% 5.4% 7.3% 2.0% 100.0%

0 0 4,283 0 1,078 0 5,361

0.0% 0.0% 79.9% 0.0% 20.1% 0.0% 100.0%

0 0 706 0 0 0 706

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 2,683 3,719 3,903 2,243 12,548

0.0% 0.0% 21.4% 29.6% 31.1% 17.9% 100.0%

18,279 6,917 23,006 0 5,015 0 53,217

34.3% 13.0% 43.2% 0.0% 9.4% 0.0% 100.0%

1,827 1,316 888 0 0 0 4,031

45.3% 32.6% 22.0% 0.0% 0.0% 0.0% 100.0%

226,470 157,821 173,685 35,488 52,601 14,201 660,266

34.3% 23.9% 26.3% 5.4% 8.0% 2.2% 100.0%

0 0 120 0 256 0 376

0.0% 0.0% 31.9% 0.0% 68.1% 0.0% 100.0%

0 0 259 0 128 0 387

0.0% 0.0% 66.9% 0.0% 33.1% 0.0% 100.0%

0 0 2,592 0 722 0 3,314

0.0% 0.0% 78.2% 0.0% 21.8% 0.0% 100.0%

0 0 2,971 0 1,106 0 4,077

0.0% 0.0% 72.9% 0.0% 27.1% 0.0% 100.0%

0 0 291 0 0 0 291

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 254 0 254

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 291 0 254 0 545

0.0% 0.0% 53.4% 0.0% 46.6% 0.0% 100.0%

226,470 157,821 176,947 35,488 53,961 14,201 664,888

34.1% 23.7% 26.6% 5.3% 8.1% 2.1% 100.0%


XX - Foundation


Total





Subtotal Capital/

Bond Project Fund

70 - Cafeteria


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking




Page 149


30,237 15,072 30,935 5,328 9,274 2,046 92,892

32.6% 16.2% 33.3% 5.7% 10.0% 2.2% 100.0%

0 0 932 0 235 0 1,167

0.0% 0.0% 79.9% 0.0% 20.1% 0.0% 100.0%

0 0 154 0 0 0 154

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 584 537 850 488 2,459

0.0% 0.0% 23.7% 21.8% 34.6% 19.8% 100.0%

2,737 697 5,008 0 1,054 0 9,496

28.8% 7.3% 52.7% 0.0% 11.1% 0.0% 100.0%

264 133 193 0 0 0 590

44.7% 22.5% 32.7% 0.0% 0.0% 0.0% 100.0%

33,238 15,902 37,806 5,865 11,413 2,534 106,758

31.1% 14.9% 35.4% 5.5% 10.7% 2.4% 100.0%

0 0 26 0 56 0 82

0.0% 0.0% 31.7% 0.0% 68.3% 0.0% 100.0%

0 0 56 0 28 0 84

0.0% 0.0% 66.7% 0.0% 33.3% 0.0% 100.0%

0 0 564 0 157 0 721

0.0% 0.0% 78.2% 0.0% 21.8% 0.0% 100.0%

0 0 646 0 241 0 887

0.0% 0.0% 72.8% 0.0% 27.2% 0.0% 100.0%

0 0 63 0 0 0 63

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 55 0 55

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 63 0 55 0 118

0.0% 0.0% 53.4% 0.0% 46.6% 0.0% 100.0%

33,238 15,902 38,515 5,865 11,709 2,534 107,763

30.8% 14.8% 35.7% 5.4% 10.9% 2.4% 100.0%


XX - Foundation


Total





Subtotal Capital/

Bond Project Fund

70 - Cafeteria


SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking




Page 150


236,601 164,660 173,054 37,097 51,879 14,004 677,295

34.9% 24.3% 25.6% 5.5% 7.7% 2.1% 100.0%

0 0 5,215 0 1,313 0 6,528

0.0% 0.0% 79.9% 0.0% 20.1% 0.0% 100.0%

0 0 860 0 0 0 860

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 3,267 4,256 4,753 2,731 15,007

0.0% 0.0% 21.8% 28.4% 31.7% 18.2% 100.0%

21,016 7,614 28,014 0 6,069 0 62,713

33.5% 12.1% 44.7% 0.0% 9.7% 0.0% 100.0%

2,091 1,449 1,081 0 0 0 4,621

45.2% 31.4% 23.4% 0.0% 0.0% 0.0% 100.0%

259,708 173,723 211,491 41,353 64,014 16,735 767,024

33.9% 22.6% 27.6% 5.4% 8.3% 2.2% 100.0%

0 0 146 0 312 0 458

0.0% 0.0% 31.9% 0.0% 68.1% 0.0% 100.0%

0 0 315 0 156 0 471

0.0% 0.0% 66.9% 0.0% 33.1% 0.0% 100.0%

0 0 3,156 0 879 0 4,035

0.0% 0.0% 78.2% 0.0% 21.8% 0.0% 100.0%

0 0 3,617 0 1,347 0 4,964

0.0% 0.0% 72.9% 0.0% 27.1% 0.0% 100.0%

0 0 354 0 0 0 354

0.0% 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%

0 0 0 0 309 0 309

0.0% 0.0% 0.0% 0.0% 100.0% 0.0% 100.0%

0 0 354 0 309 0 663

0.0% 0.0% 53.4% 0.0% 46.6% 0.0% 100.0%

259,708 173,723 215,462 41,353 65,670 16,735 772,651

33.6% 22.5% 27.9% 5.4% 8.5% 2.2% 100.0%



SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT1.00% COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP


Fund DescriptionAFT

CSEAMSC

Executive Total

10 - General Fund

11 - Parking




70 - Cafeteria


Total




Subtotal Capital/

Bond Project Fund


XX - Foundation

Page 151

FY14-15 Apportionment Base Funded

FTES FTES Fund Rate FY14/15

FY 13/14 Stability FTES FY14/15 Funding

Credit 12,945.68 (877.91) 12,234.43 $4,656.02 56,963,709

Non-Credit 106.48 0.98 111.81 $2,788.05 311,732

Total 13,052.16 (876.93) 12,346.24 57,275,441

FY14-15

FTES Allocation 57,275,441

Base Allocation 6,747,388

State Deficit Factor (One-time) 0

Total Revenue Entitlement 64,022,829

Property Taxes 78,911,927

Education Protection Account (Prop 30) 1,234,545 $100 per FTES minimum

State General Apportionment 0

Student Enrollment Fee 4,683,949

Total Local/Prop 30 Revenue 84,830,421

Excess Funds Over Revenue Entitlement 20,807,592

FY15-16 Apportionment Base Funded Est.


FY 14/15 1% Growth FY15/16 1.02% Inflation Funding

Credit 12,234.43 122.34 12,356.77 $4,703.51 58,120,186

Non-Credit 111.81 1.12 112.93 $2,816.49 318,061

Total 12,346.24 123.46 12,469.70 58,438,247

FY15-16


Base Allocation 6,804,740 (Per State Advanced Apportionment)

Full-Time Faculty Hiring 738,116 (Per State Advanced Apportionment)

State Deficit Factor (One-time) 0 (Assumed 0%)


Estimated Property Taxes 81,810,675 (3.67% increase over last year per county estimate 08/24/15)

Est. Education Protection Account (Prop 30) 1,235,677

Est. State General Apportionment 0

Est. Student Enrollment Fee 4,730,789 (1% increase over last year less 2%)

Total Estimated Local/Prop 30 Revenue 87,777,141





Credit 12,356.77 123.57 12,480.34 $4,778.76 59,640,610

Non-Credit 112.93 1.13 114.06 $2,861.56 326,382

Total 12,469.70 124.70 12,594.40 59,966,992

FY16-17



Full-Time Faculty Hiring 738,116 (Based upon Prior Year)



Estimated Property Taxes 84,674,049 (3.50% increase over last year)

Est. Education Protection Account (Prop 30) 1,248,034








Credit 12,480.34 124.80 12,605.15 $4,897.28 61,730,895

Non-Credit 114.06 1.14 115.20 $2,932.52 337,821

Total 12,594.40 125.94 12,720.34 62,068,715

FY17-18



Full-Time Faculty Hiring 738,116 (Based upon Prior Year)



Estimated Property Taxes 87,637,640 (3.50% increase over last year)

Est. Education Protection Account (Prop 30) 630,257 (Final Year)





08/21/15

Page 152


Property Taxes and One-Time Settlement Taxes

Description FY 09-10 FY 10-11 FY 11-12 FY12-13 FY13-14 FY14-15 Projection

FY 15-16

Projection

FY 16-17

Projection

FY 17-18 Secured HOPTR 498,333$ 493,555$ 480,334$ 474,751$ 460,085$ 462,037$ 440,000$ 455,400$ 471,339$

Secured Roll 56,838,753$ 55,527,514$ 55,766,807$ 56,264,384$ 61,354,868$ 66,484,769$ 70,522,000$ 72,990,270$ 75,544,929$ Unitary & Railroad 724,386$ 723,992$ 750,129$ 759,340$ 781,227$ 835,518$ 910,000$ 941,850$ 974,815$

Supplemental 964,017$ 341,903$ 1,036,408$ 1,094,646$ 1,576,415$ 2,782,207$ 1,948,000$ 2,016,180$ 2,086,746$ Unsecured 5,577,563$ 4,960,867$ 5,031,419$ 5,674,655$ 5,553,491$ 5,911,482$ 5,384,000$ 5,572,440$ 5,767,475$ RDA Pass-Thru (47.5% to Fund 10 and 52.5%

to Fund 36) 305,296$ 268,365$ 850,462$ 313,788$ 448,437$ 742,766$ 794,675$ 822,489$ 851,276$ RDA Residual -$ -$ -$ 1,387,421$ 1,381,970$ 1,693,148$ 1,812,000$ 1,875,420$ 1,941,060$

RDA Asset Liquidation $ - -$ $ - $ - -$ -$ -$ -$ Total 64,908,349$ 62,316,196$ 63,915,559$ 65,968,985$ 71,556,493$ 78,911,927$ 81,810,675$ 84,674,049$ 87,637,640$

Overall % Changed compared to prior year. -6.00% -3.99% 2.57% 3.21% 8.47% 10.28% 3.67% 3.50% 3.50%

2,554,807$ One-Time Settlement Taxes(6/26/14)

Historical Review and Basis for Future Budgeting

Property Taxes

One-Time Settlement Taxes

Page 153

State Residents(and Nonresidents Attending

Noncredit Courses)

Attendance FTES Factored FTES

Summer Intersession (Summer 2014 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 3.76 3.76

2. Credit (Parts III.A.1 + VI.A.1) 863.70 863.70

Summer Intersession Courses (Summer 2015 Prior to July 1, 2015)

1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 173.43 173.43

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 9,569.33 9,569.33

(b) Daily Census Contact Hours (Part III) 693.87 696.58

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 108.05 108.05

(b) Credit (Part IV.D) 276.55 278.94

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 657.55 657.55

(b) Daily Census Procedure Courses (Part V)(Credit) 0.00 0.00

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 12,234.43 12,239.53

Total Noncredit FTES 111.81 111.81

Total FTES 12,346.24 12,351.34

California Community Colleges

2014-2015 APPORTIONMENT ATTENDANCE REPORTPeriod: Annual

District: San Jose-Evergreen

PART I. FULL-TIME EQUIVALENT STUDENTS

Supplemental Information FTES

Inservice Training Courses 22.58

Basic Skills Courses and Immigrant Education (Noncredit) 113.50

Basic Skills Courses and Immigrant Education (Credit) 1,657.39

Page 1 of 13Report Created: 7/14/2015 1:59:36 PM

Page 154

Nonresidents

Attendance FTES Factored FTES

Summer Intersession (Summer 2014 Only)

1. Noncredit (Parts IV.A.1 + VII.A.3) 0.04 0.04

2. Credit (Parts III.A.1 + VI.A.1) 16.31 16.31

Summer Intersession Courses (Summer 2015 Prior to July 1, 2015)

1. Noncredit (Parts IV.B.1 + VII.B.3) 0.00 0.00

2. Credit (Parts III.B.1 + VI.B.2 + VI.B.1) 4.60 4.60

Primary Terms (Exclusive of Summer Intersession)

1. Census Procedure Courses

(a) Weekly Census Contact Hours (Part II) 257.87 257.87

(b) Daily Census Contact Hours (Part III) 17.84 17.91

2. Actual Hours of Attendance Procedure Courses

(a) Noncredit (Part IV.C) 1.65 1.65

(b) Credit (Part IV.D) 9.33 9.41

3. Alternative Attendance Accounting Procedure Courses

(a) Weekly Census Procedure Courses (Part V)(Credit) 14.28 14.28

(b) Daily Census Procedure Courses (Part V)(Credit) 0.00 0.00

(c) Noncredit Independent Study/Distance Education Courses (Part VII.C) 0.00 0.00

Total FTES

Total Credit FTES 320.23 320.38

Total Noncredit FTES 1.69 1.69

Total FTES 321.92 322.07




PART I. FULL-TIME EQUIVALENT STUDENTS


Page 155

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051

Contact Hoursof State Residents

Contact Hoursof Nonresidents

(ECS 76140)*

A. First Primary Term

1. 1st CW Day 121,026.62 3,124.07

2. 1st CW Extended Day 40,619.41 787.06

B. Second Primary Term

1. 1st CW Day 107,850.62 3,397.64


C. Third Primary Term

1. 1st CW Day 0.00 0.00

2. 1st CW Extended Day 0.00 0.00




PART II. STUDENT CONTACT HOURS OF WEEKLY CENSUS PROCEDURE COURSES

Calculated FTES Resident FTES Nonresident FTES

First Period Report Part 1.C.(1)(a) 9,981.84 247.27

Second Period Report Part 1.C.(1)(a) 9,564.21 262.00

Annual Period Report Part 1.C.(1)(a) 9,569.33 257.87

ReCal Period Report Part 1.C.(1)(a)


Page 156

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58004, 58050, 58051



(ECS 76140)*

A. Summer Intersession Courses (Summer 2014 Only)

1. 1st CD 448,801.99 8,310.10

B. Summer Intersession Courses (Summer 2015 Prior to July 1, 2015)

1. 1st CD 88,462.15 2,396.10

C. July 1 - December 31, 2014 (Exclusive of Summer Intersession)

1. 1st CD Day 100,022.29 1,635.00

2. 1st CD Extended Day 30,568.50 761.40

January 1 - April 15, 2015

3. 1st CW Day 209,253.50 6,437.24


April 16 - June 30, 2015

5. 1st CW Day 0.00 0.00





PART III. STUDENT CONTACT HOURS OF DAILY CENSUS PROCEDURE COURSES


Part 1.A.(2) 855.52 15.17

Part 1.B.(2) 0.00 0.00

First Period Report Part 1.C.(1)(b) 494.41 9.21

Part 1.A.(2) 855.52 15.17

Part 1.B.(2) 0.00 0.00

Second Period Report Part 1.C.(1)(b) 680.57 16.61

Part 1.A.(2) 854.86 15.83

Part 1.B.(2) 168.50 4.57

Annual Period Report Part 1.C.(1)(b) 693.87 17.84

Part 1.A.(2)

Part 1.B.(2)

ReCal Period Report Part 1.C.(1)(b)


Page 157

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(b), 58003.1(e), 58007



(ECS 76140)*


1. Noncredit Courses 1,971.50 19.20

2. Credit Courses 4,642.50 250.70


1. Noncredit Courses 0.00 0.00

2. Credit Courses 2,588.00 16.00

C. Noncredit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2014 27,221.30 240.00

2. January 1 - April 15, 2015 29,504.10 626.90

3. April 16 - June 30, 2015 0.00 0.00

D. Credit Courses (Exclusive of Summer Intersession)

1. July 1 - December 31, 2014 Day 68,436.80 1,482.30

2. July 1 - December 31, 2014 Extended Day 1,469.90 35.50

3. January 1 - April 15, 2015 Day 74,183.90 3,375.90

4. January 1 - April 15, 2015 Extended Day 1,096.90 2.30

5. April 16 - June 30, 2015 Day 0.00 0.00

6. April 16 - June 30, 2015 Extended Day 0.00 0.00




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Page 158




PART IV. STUDENT CONTACT HOURS OF ACTUAL HOURS OF ATTENDANCE


Part 1.A.(1) 3.76 0.04

Part 1.A.(2) 8.84 0.48

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 103.69 0.92


Part 1.A.(1) 3.76 0.04

Part 1.A.(2) 8.84 0.48

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 0.00 0.00

Part 1.C.(2)(a) 103.70 0.91


Part 1.A.(1) 3.76 0.04

Part 1.A.(2) 8.84 0.48

Part 1.B.(1) 0.00 0.00

Part 1.B.(2) 4.93 0.03

Part 1.C.(2)(a) 108.05 1.65


Part 1.A.(1)

Part 1.A.(2)

Part 1.B.(1)

Part 1.B.(2)

Part 1.C.(2)(a)



Page 159

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009,58009.5



(ECS 76140)*

A. First Primary Term

1. 1st CW Day 10,068.50 218.00


B. Second Primary Term

1. 1st CW Day 9,796.50 211.00


C. Third Primary Term

1. 1st CW Day 0.00 0.00





PART V. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE WEEKLY CENSUS


First Period Report Part 1.C.(3)(a) 657.13 14.10

Second Period Report Part 1.C.(3)(a) 657.00 14.19

Annual Period Report Part 1.C.(3)(a) 657.55 14.28

ReCal Period Report Part 1.C.(3)(a)


Page 160

Reference:Education Code Section 84750Title 5 Sections 55100, 58003.1(f), 58050, 58051, 58009.5



(ECS 76140)*


1. 1st CD 0.00 0.00


1. 1st CD 0.00 0.00


1. 1st CD Day 0.00 0.00

2. 1st CD Extended Day 0.00 0.00


3. 1st CW Day 0.00 0.00


April 16 - June 30, 2015

5. 1st CW Day 0.00 0.00





PART VI. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE DAILY CENSUS


Part 1.A.(2) 0.00 0.00

Part 1.B.(2) 0.00 0.00


Part 1.A.(2) 0.00 0.00

Part 1.B.(2) 0.00 0.00


Part 1.A.(2) 0.00 0.00

Part 1.B.(2) 0.00 0.00


Part 1.A.(2)

Part 1.B.(2)



Page 161

Reference:Education Code Sections 66700, 70901, 84750, 84757Title 5 Sections 58003.1(f)(2), 55200, 55230, 55250



(ECS 76140)*


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD 0.00 0.00

2. 2nd CD 0.00 0.00

3. Average 0.00 0.00


1. 1st CD Day 0.00 0.00

2. 1st CD Extended Day 0.00 0.00

3. 2nd CD Day 0.00 0.00

4. 2nd CD Extended Day 0.00 0.00

5. Average 0.00 0.00


6. 1st CW Day 0.00 0.00


8. 2nd CD Day 0.00 0.00


10. Average 0.00 0.00

April 16 - June 30, 2015

11. 1st CW Day 0.00 0.00


13. 2nd CD Day 0.00 0.00


15. Average 0.00 0.00




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Page 162




PART VII. ALTERNATIVE ATTENDANCE ACCOUNTING PROCEDURE Noncredit


Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

First Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

Second Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1) 0.00 0.00

Part 1.B.(1) 0.00 0.00

Annual Period Report Part 1.C.(3)(c) 0.00 0.00

Part 1.A.(1)

Part 1.B.(1)

ReCal Period Report Part 1.C.(3)(c)


Page 163

AB 540 Headcount Report

In the space provided below, for the District as a whole, please provide the total number of students who received the Nonresident tuition fee exemption under AB 540 for the Fiscal Year. This total should include any student that was considered to be an AB 540 student during any part of a term/session and should be an unduplicated student headcount (e.g. please count each student only once, regardless of how many terms/sessions they attended). This data collection will be considered to be a limited survey instrument and not tied or associated with FTES counts. Supporting documentation does not need to be submitted with this report.

Headcount 762




PART IX. AB 540 HEADCOUNT AND SPECIAL ADMIT FTES

Special Admit (Full-Time and Part-Time P.E. Credit FTES Report

In the space provided below, for the District as a whole, please provide the total number of students who received the Nonresident tuition fee exemption under AB 540 for the Fiscal Year. This total should include any student that was considered to be an AB 540 student during any part of a term/session and should be an unduplicated student headcount (e.g. please count each student only once, regardless of how many terms/sessions they attended). This data collection will be considered to be a limited survey instrument and not tied or associated with FTES counts. Supporting documentation does not need to be submitted with this report.

Total FTES of Special Part-Time and Full-Time Students

(Column 1)

Total FTES of Special Part-Time and Full-Time Students in P.E.

Courses(Column 2)

Total Reported* FTES of Special Part-Time and Full-Time Students

in P.E. Courses(Column 3)

Percent of Reported* FTES of Special Part-Time and Full-Time

Students in P.E. Courses(Column 3/Column 1)

321.60 6.60 6.60 2.05 %

* Reported FTES amounts should represent amounts that are subsets of FTES data certified and reported in the Annual CCFS-320 - Resident FTES, Part I, A through D. FTES shall be computed and rounded to two decimal places. Supporting documentation does not need to be submitted with this report, but should be retained by the District as records back to audit pursuant to Title 5 Section 59025.


Page 164




CENTERS FTES

Center Credit FTES Noncredit FTES Total FTES

Total


Page 165




CAREER DEVELOPMENT AND COLLEGE PREPARATION Noncredit FTES

Control Number Course ID Course Title Total FTES Number of Sections

Total


Page 166

I. 2015-16 APPROPRIATIONS LIMIT:A. 2014-15 Appropriations Limit 149,417,298$

B. 2015-16 Price Factor: 1.0382

C. Population Factor:

1. 2013-14 Second Period Actual FTES 12877.39

2. 2014-15 Second Period Actual FTES 12170.02

3. 2015-16 Population change factor 0.94506884

(line C.2. divided by line C.1.)

D. 2015-16 Limit adjusted by inflation and population factors 146,603,840$

(line A multiplied by line B and line C.3.)

E. Adjustments to increase limit:

1. Transfers in of financial responsibility -$

2. Temporary voter approved increases -

3. Total adjustments - increase -

Sub-Total 146,603,840$

F. Adjustments to decrease limit:

1. Transfers out of financial responsibility -$

2. Lapses of voter approved increases -

3. Total adjustments - decrease - G. 2015-16 Appropriations Limit 146,603,840$

II. 2015-16 APPROPRIATIONS SUBJECT TO LIMIT:

A. State Aid (General Apportionment, Apprenticeship

Allowance, Basic Skills, and Partnership for Excellence) 1,491,978$

B. State Subventions (Home Owners Property Tax Relief,

Timber Yield, etc.) 478,170

C. Local Property Taxes 80,114,304

D. Estimated excess Debt Service taxes -

E. Estimated Parcel taxes, Square Foot taxes, etc. -

F. Interest on proceeds of taxes 50,000

G. Local appropriations from taxes for unreimbursed State,

court, and federal mandates 0H. 2013-14 Appropriations Subject to Limit 82,134,452$

DISTRICT NAME: San Jose/Evergreen Community College District

DATE: June 9, 2015

CALIFORNIA COMMUNITY COLLEGES

GANN LIMIT WORKSHEET

2015-16

Page 169

355,208.79355,208.79$

355,208.79$

1,771.44 1,771.44$

126,978.98 226,458.37 353,437.35$

355,208.79$

Total Current Liabilities

EquityRestricted for Scholarships and ClubsUnrestricted

Total Equity

Total Liabilities & Equity

Checking accountTotal Current Assets

Total Assets

Liabilities & EquityCurrent LiabilitiesAccounts Payable

San Jose City College Associated Students

Balance Sheet June 30, 2015

AssetsCurrent Assets

Page 170

June 30,2015Assets

Current AssetsCash and investments 1,273,296$ Receivables 18,040 Other current assets 19,220 Total current assets 1,310,556

Noncurrent AssetsFurniture and Equipment 1,945 Less: Accumulated Depreciation (1,945) Fixed Assets, net -

Total Assets 1,310,556$

LiabilitiesCurrent liabilitiesAccounts payable 31,569$ Sales tax 1,813 Accrued Payroll Year end 16,710 Funds held for others ASB 69,435 Total current liabilities 119,527$

Net Assets Unrestricted 35,456$

Temporarily restricted (Scholarship and Trust) 857,927 Permanently restricted (Endowment) 297,646 Total net assets 1,191,029$

Liabilities and net assets 1,310,556$

Statement of Net Assets

Page 172

Year

Total A/R as of

08/05/15

Estimated

Collections 08-06-

15 to 06-30-16

Estimated Total

A/R as of

06/30/16

Previous Bad

Debt

Allowance a/o

06/30-15

Estimated Net

A/R a/o

06/30/15 % Write off Write Off $

Pre 08-09 676,942 13,539 663,403 2,337,762 (1,674,358) 100% (1,674,358)

08-09 239,449 4,789 234,660 234,660 100% 234,660

09-10 359,316 17,966 341,350 341,350 100% 341,350

10-11 319,477 15,974 303,504 303,504 100% 303,504

11-12 395,527 27,687 367,840 367,840 100% 367,840

12-13 474,820 37,986 436,834 436,834 50% 218,417

13-14 426,525 42,653 383,873 383,873 50% 191,936

14-15 835,045 125,257 709,788 709,788 25% 177,447

15-16 3,988,367 2,393,020 1,595,347 1,595,347 0% 0

Grand Total 7,715,469 2,678,869 5,036,599 2,337,762 2,698,838 160,796

San Jose/Evergreen Community College District

Bad Debts Allowance Projection for Adopted Budget FY15-16

Page 173

Glossary of Accounting Terminology

San Jose/Evergreen CCD February 26, 2002

50 Percent Law Section 84362 of the Education Code, commonly known as the Fifty Percent Law, requires that a minimum of 50% of the District’s current expense of education be expended during each fiscal year for “salaries of classroom instructors.” Salaries include benefits and the salaries of instructional aides. Abatements The cancellation of part or all of a receipt or expense previously recorded. Accounts Payable Amounts due and owing to persons, business firms, governmental units or others for goods and services purchased and received but unpaid on June 30. Accounts Receivable Amounts due and owing from persons, business firms, governmental units or others for goods and services provided but uncollected prior to June 30. Allocation of Costs Districts regularly incur costs that are not exclusively for one program. These costs generally must be assigned to the programs incurring such costs, using an acceptable allocation method. Apportionments Allocation of state or federal aid, local taxes or other moneys among school districts or other governmental units. Appropriations Funds set aside or budgeted by the state or community college for a specific time period and specific purpose.

Appropriation for Contingency An official budget category established by the State for schools to budget contingency funds. Expenditures are not to be made from this category. Rather, transfers are made as required to the appropriate expenditure categories. Appropriation Limit See Gann Limitation Assessed Valuation A value of land, residential or business property, set by the County Assessor for property tax purposes. The value is the cost of any newly build or purchased property, or the value on March 1, 1975, or continuously owned property plus an annual increase of up to 2%. (See Proposition 13) The assessed value is not equivalent to the market value, due to limitations of annual increase. Associated Students Funds These funds are designated to account for moneys held in trust by the District for organized student body associations established pursuant to Chapter 1, Division 7, Part 47, of the Education Code (commencing with Section 76060). The governing board must provide for the supervision of all moneys raised by any student body or student organization using the name of the college (ECS 76065). Audit An examination of documents, records, and accounts for the purpose of determining (1) that all present fairly the financial position of the District; (2) that they are in conformity with prescribed accounting procedures; and (3) that they are consistent with the preceding year.

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Balance Sheet A statement that shows assets, liabilities, reserves and fund balance of the community college district as of a specified date. It exhibits the financial condition of a district. Balance sheets are provided in the CCFS-311 report and in the District’s external auditor’s report. Basic Skills The program provides funding for pre-collegiate courses to correct skills deficiencies. Board Financial Assistance Program (BFAP) The purpose of BFAP is to offset the impact of the mandatory community college enrollment fee on low-income students who cannot afford to pay. AB1XX (Chapter 1, Statutes of 1984, Second Extraordinary Session) imposed a mandatory fee for community college credit courses. Bonded Indebtedness A district’s debt obligation incurred by the sale of bonds. Bookstore Fund This fund is an enterprise fund designated to receive the proceeds derived from the District’s operation of the colleges’ bookstores. All necessary expenses, including salaries, wages and cost of capital improvement, for the bookstore may be paid from generated revenue. Budget Document A written statement translating the educational plan or programs

into costs, usually for one future fiscal year, and estimating income by sources to meet these costs. Capital Outlay Capital outlay expenditures are those which result in the acquisition of or addition to fixed assets. They are expenditures for land or existing buildings, additions to buildings, remodeling of buildings, or initial or additional equipment. Construction-related salaries and expenses are included. CARE Cooperative Agencies Resources for Education, established in 1982 to provide educational support services to Extended Opportunity Programs and Services (EOPS) students who are welfare-dependent single parents with preschool-aged children. CARE provides academically high-risk students with educational support services, including supplemental counseling and advisement, peer support and networking with other single parents, and special classes and activities designed to enhance their personal development, self-esteem, parenting skills, and employability. Categorical Funds Money from the state or federal government granted to qualifying districts for special programs, such as Matriculation or Vocational Education. Expenditure of categorical funds is restricted to the fund’s particular purpose. The funds are granted to districts in addition to their general apportionment. Child Development Fund The fund designated to account for all revenues for or from the operation of child care and development services under Chapter 2, Division 1, Part 5, of the Education Code (commencing with Section 8200).

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Capital Projects Funds The fund accounts for financial resources to be used for the acquisition or construction of capital outlay items. Collective Bargaining - SB 160 (1975) A law passed by the California legislature which sets the manner and scope of negotiations between school districts and employee organizations. The law also mandates a regulations board. (See PERB) Consumer Price Index (CPI) A measure of change in the costs of living compiled by the United States Bureau of Labor Statistics. Consumer price indices are calculated regularly for the United States, California, some regions within California and selected cities. (See Gann Limit) COP (Certificates of Participation) COPs are used to finance the lease/purchase of capital projects. Essentially, they are the issuance of shares in the lease for a specified term. Costs The California Community College Accounting Manual gives specific guidelines as to what costs shall be considered direct, direct support or indirect support, and how they shall be accounted for. Costs, Direct Costs charged to a program most clearly identified with the program. Costs, Direct Support Charges which constitute a reallocation of portions of the direct

costs accumulated in support programs for services rendered directly to other programs. Examples might be for maintenance or printing services costs charged back to a college or department. Costs Indirect Support Those costs of support programs remaining after the direct and direct support costs have been identified. Current Assets Assets that are available to meet the cost of operations or to pay current liabilities. Current Expense of Education Usually regarded as expenses other than capital outlay, community services, student transportation and categorical funds. Current Liabilities Amounts due and payable for goods and services received prior to the end of the fiscal year. Debt Service Funds Funds used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Deferred Maintenance Major repairs of buildings and sites which have been postponed by districts, usually due to a shortage of funds. For several years, the State has provided special funding to community colleges for approved projects. The State provides for half the cost and the District provides the other half. In instances of financial hardship, some districts may qualify for 90% State funding. Defunding (or BA Defunding) This is the term applied to the proposal to eliminate all

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apportionment support for students who already have earned baccalaureate or graduate degrees and are taking community college courses for credit. Disabled Student Programs and Services (DSP&S) The purpose of these special programs and services is to integrate the disabled student into the general college program; to provide educational intervention leading to vocational preparation, transfer or general education; and to increase independence or to refer students to the community resources most appropriate to their needs.

Drug-free Workplace All institutions receiving grants from any federal agency must certify that they will provide a drug-free workplace. Employee Benefits Amounts paid by the community college district on behalf of employees. These amounts are not included in the gross salary, but are over and above. They are fringe benefit payments and, while not paid directly to employees, they are nevertheless a part of the employee costs. Examples are group health or life insurance payments; contributions to employee retirement systems (STRS or PERS); OASDI (Social Security) and Medicare taxes; workers’ compensation; and unemployment insurance. Encumbrances Obligations in the form of purchase orders, contracts, salaries and other commitments that have been made but not yet paid. EOPS Extended Opportunity Programs and Services. Amounts apportioned for the purpose of providing allowable supplemental services through EOPS to encourage enrollment of students handicapped by language, social and/or economic disadvantages.

Equalization Aid State funds, included in the General Apportionment, to help bring up a District’s fund to the statewide average. Excess Tax Revenue Tax revenues which are greater that a governmental entity’s allowable Gann Appropriation limitation. The State had excess revenues a few years ago, and had to return money to the taxpayers. Proposition 98 revised the formula, and it is unlikely that excess revenues will be realized during the 1990’s. Faculty and Staff Diversity Funding is provided to local districts to assist them in meeting the costs related to affirmative action. The goal is to achieve, by the year 2005, a work force that will reflect proportionately the adult population of the state.

Fiscal Year Twelve calendar months; in California, it is the period beginning July 1 and ending June 30. Some special projects use a fiscal year beginning October 1 and ending September 30, which is consistent with the federal government’s fiscal year. Fixed Assets Property of a permanent nature having continuing value; i.e., land, buildings and equipment. Full-time Equivalent Student (FTES) The number of students in attendance as determined by actual count for each class hour of attendance or by prescribed census periods. Every 525 hours of actual attendance counts as one ADA. The number 525 is derived from the fact that 175 days of instruction are required each year, and students attending classes 3

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hours per day for 175 days will be in attendance 525 hours. That is, 3 times 175 equals 525. FTES has replaced ADA. Districts complete Apportionment Attendance Reports (CCFS-320) and Apprenticeship Attendance Reports (CCFS-321) to report attendance. These are carefully reviewed by auditors. The importance of these review lies in the fact that the two reports serve as the basis for allocation State General Apportionment to community college districts. Funds, Restricted Those moneys designated by law or a donor agency for specific purposes, such as Matriculation, Vocational Education or Heath Services. Some restricted fund moneys which are unspent may be carried over to the next fiscal year. The use of carryover moneys is usually limited by law to the specified purpose(s) for which the moneys were originally collected. Funds, Unrestricted Generally, those moneys of the General Fund that are not designated by law or a donor agency for a specific purpose. Unrestricted funds may need to be accounted for separately or may have been designated by the Board for a specific purpose, but they are still legally regarded as unrestricted since the designation may be changed at the Board’s discretion. GAIN Greater Avenues for Independence (GAIN) is a comprehensive effort by the State of California to provide education, job and support services to eligible welfare recipients. The California Community Colleges is one of the major systems that provides GAIN services to welfare clients, in cooperation with county welfare departments.

Gann Amendment An initiative passed in November 1979 adding Article XIIIB to the California Constitution. It establishes limits on annual appropriations from the proceeds of taxes by the State, cities, counties, school districts and most special districts. Implementing legislation, SB 1352 (Marks), was passed in 1980. Proposition 98, approved by the voters in November 1988, made modifications to the Gann Amendment. Gann Limitation A ceiling on each year’s appropriations supported by tax dollars. The limit applies to all governmental entities, including school districts. The base year was 1978-79. The amount is adjusted each year, based on a price index and the growth of the student population. General Ledger A basic group of accounts in which all transactions of a fund are recorded. General Purpose Tax Rate The District’s tax rate, determined by statute as interpreted by the County Controller. The base rate was established in 1978, after the passage of Proposition 13, and changes have occurred based on a complex formula using tax rate areas. Governmental Funds These are accounting segregations of financial resources for attaining institutional objectives. Expendable assets are assigned to the various governmental funds according to the purposes for which they may or must be used.

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Governmental accounting measurements focus on determining financial flow of operating revenues and expenditures, rather than net income. Income Includes both revenue and non-revenue receipts. Revenue receipts are derived from taxation. Non-revenue receipts come from the sale of an asset, product or service. The General Apportionment is revenue; money from community education registration is income. Inflation Factor Adjustments for inflation which are prescribed by law for school district apportionments. The factor is more commonly referred to as the COLA (cost of living adjustment). LEA Local Education Agency. Leveling Down Decreasing the level of per-student expenditure statewide toward that of the lower spending districts. Leveling Up Increasing the level of per-student expenditure statewide toward that of the higher spending districts. Low Expenditure Districts Districts whose General Apportionment per student is less than the state average for similar size districts. Low expenditure districts are allowed a larger inflation adjustment to their General Apportionment than high expenditure districts. Most low expenditure districts were formerly called “low wealth” because

of their low assessed valuation per ADA. Neither “high” not “low” refers to the income of district residents. Mandated Costs School district expenses which occur because of federal or state laws, decisions of state or federal courts, federal or state administrative regulations, or initiative measures. (See SB 90, 1977.) Matriculation The Seymour-Campbell Matriculation Act of 1986 was enacted through Chapter 1467 of the California Statutes of 1986. The purpose of matriculation is to promote and sustain the effort of students to reach their educational goals through a program of support services tailored to the needs of the individual students. Students are obligated to express at least a broad educational intent at entrance, and to declare a specific educational objective within a reasonable time after enrolling. Minimum Qualifications and Hiring Criteria Chapter 973, Section 28, of the Statutes of 1989, requires a Board of Governors to establish and maintain minimum qualifications for hiring community college faculty. Further, the Board is to establish a process to review, at least every three years, the continued appropriateness of such qualifications and the adequacy of the means by which they are administered. Nonresident Tuition A student who is not a resident of California is required, under the uniform student residency requirements, to pay a tuition fee as prescribed by ECS 76140. The fee shall not be less than the average statewide cost per student.

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Objects of Expenditure Objects of expenditure are articles purchased or services obtained by a school district, such as: Certificated Salaries (object series 51000) Includes expenditures for full-time, part-time and prorated portions of salaries for all certificated personnel. Classified Salaries (object series 52000) Includes expenditures for full-time, part-time and prorated portions of salaries for all classified personnel. Employee Benefits (object series 53000) Includes all expenditures for employer’s contributions to retirement plans, and for health and welfare benefits for employees or their dependents, retired employees and Board members.

Books and Supplies (object series 54000) Includes books, supplies, and materials. Other Operating Expenses (object series 55000) Includes expenditures for consultants, travel, conferences, membership dues, insurance, utilities, rentals, leases, elections, audits, repair and maintenance contracts, and other contracted services. Capital Outlay (object series 56000) Includes expenditures for sites, improvement of buildings, books and media for libraries and new equipment. Other Outgo (object series 57000) Includes expenditures for retirement of debt, interfund transfers, other transfers, appropriations for contingencies, and student financial aid.

PERB Public Employment Relations Board, established to regulate collective bargaining between school districts and employees. Formerly called EERB. PERS Public Employees’ Retirement System. State law requires school district classified employees, school districts and the State to contribute to the fund for full-time classified employees. Per Capita Personal Income Income before taxes for individuals, as estimated by the US Department of Commerce. Prior Year Taxes Amounts provided from tax levies of prior years and adjustments to taxes reported in prior years. These included delinquent secured and unsecured tax receipts, applicable penalties and any tax sale proceeds of prior years. Proceeds of Taxes Defined in the Gann Amendment as revenues from taxes plus regulatory licenses, user charges and user fees, to the extent that such proceeds exceed the costs reasonably borne in providing the regulation, product or service. Program-Based Funding Under the provisions of AB 1725, beginning in 1991-92 community colleges were no longer funded on the basis of ADA. Rather, the allocation of General Apportionment revenue resources is based upon “workload” measures in the categories of: Instruction, Student Services, Instructional Administration, Facilities and Instructional Administration.

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Proposition 4 (1979) See Gann Amendment Proposition 13 (1978) An initiative amendment passed in June 1978 which added Article XIIIA to the California Constitution. Tax rates on secured property are restricted to no more than 1% of full cash value. The measure also defines assessed value and the voting requirements to levy new taxes. Proposition 98 (1988) An amendment to the California Constitution establishing minimum funding levels for K-14 education and changing some of the provisions of Proposition 4 (Gann limit). Proposition 111 (1990) A Senate Constitutional Amendment which modified Proposition 98 and made numerous changes to the way the appropriations limit is calculated and how the minimum funding guarantee for public schools and community colleges is determined; this includes the appropriations limit formula, the K-14 education funding guarantee and the allocation of excess revenues. Reserves Funds set aside to provide for estimated future expenditures or deficits, for working capital or other purposes. Revenue Addition to assets not accompanied by an obligation to perform service or deliver products.

Revolving Fund The District is authorized (ECS 85400-85405) to establish a

revolving cash account for the use of the Chief Business Official in securing or purchasing services or materials. SEA State Education Agency. Secured Property Property which cannot be moved, such as homes and business buildings (business property that is leased is unsecured property). Secured taxes are assessed against secured property. Senate Bill 90 (1977), Chapter 1135/77 A law passed by the California legislature in 1977 which allowed districts to submit claims to the State for reimbursement for increased costs resulting from increased services mandated by the State or by executive orders. Mandated cost provisions were added to the California Constitution upon the passage of Proposition 4 in 1979. Serrano-Priest Decision The California Supreme Court decision which holds that a school finance system that relies heavily on local property tax is discriminatory and, therefore, in violation of the California Constitution. The Court said that the level of spending for a student’s education must not be a function of the property wealth of the district in which the student lives. Shortly after this decision (1972), funding for K-14 education changed from a property tax/assessed valuation system to a revenue limit per-student system. The per-student funding system exists basically as it has since then, with the most fundamental change occurring in 1991-92 when program-based funding was imposed. STRS State Teachers’ Retirement System. State law requires that school

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district employees, school districts, and the State, contribute to the fund for full-time certificated employees. Student Financial Aid Funds Funds designated to account for the deposit and direct payment of government-funded student financial aid. The following are the various types of financial aid:

Federal Aid: Pell Grants (formerly BEOG) SEOG (Supplemental Educational Opportunity Grant) Perkins (formerly NDSL)

State Aid: EOPS (Extended Opportunity Programs and Services) CAL Grant

Subventions Provision of assistance or financial support, usually from a higher governmental unit, for reimbursement of tax exemptions such as Homeowners’ Property Tax Exemptions. Tax Rate The amount of tax stated in terms of a unit of the tax base. The basic rate is 1% of property assessed valuation. Additional amounts are added to property tax bills to retire bonded indebtedness. Tax Rate Limit The maximum rate of tax that a governmental unit may levy. (See Proposition 13.) TOP Taxonomy of Program. This was formerly called Classification of Instructional Disciplines. Districts are required for State purposes

to report the expenditures by categories identified in the CCFS-311. The major categories are:

Instructional Instructional Administration Instructional Support Services Admissions and Records Counseling and Guidance Other Student Services Operations and Maintenance Planning and Policy Making General Institutional Support Community Services Ancillary Services Property Acquisitions Long-term Debt Transfers Appropriations for Contingencies

Trailer Coach Fees Amounts provided from the county’s allocation of trailer coach registration fees. TRANs Tax and Revenue Anticipation Notes. These are issued to finance short-term cash flow needs. The notes are paid off within a 13-month period using the proceeds of current fiscal year taxes. Transfer Centers The purpose of the transfer centers is to assist, encourage and facilitate the transfer of community college students to four-year institutions.

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Unsecured Property Moveable property such as boats, airplanes, and furniture and equipment in a business. This property is taxed at the previous year’s secured property tax rate. Vocational Education Funds Amounts provided through the Vocational and Applied Technology Education Act (VATEA) for special studies, demonstration projects, improvement and expansion of vocational instruction programs, special student service programs, etc. Warrant A written order drawn to pay a specified amount to a designated payee. For example, the District issues payroll warrants to employees each month. Payroll warrants are commonly referred to as “A” warrants, while warrants for goods and services are referred to as “B” warrants.

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2015/2016 adopted budget · 2015-09-03 · table of contents i. introduction a. transmittal memo 1...

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