agenda budget and finance committee meeting october 19, 2016 … · 19/10/2016 · budget and...
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AGENDA
BUDGET AND FINANCE COMMITTEE MEETING
OCTOBER 19, 2016
A. Expenditure Data and Costs Per FTES
LOS ANGELES COMMUNITY COLLEGE DISTRICT
SUPPLEMENTAL GRAPHS
EXPENDITURE DATA &
COST PER FTES
Fiscal Year 2007- 08 to 2016-17
Office of the Chief Financial Officer/Treasurer ***
October 2016
EXPENDITURE ANALYSIS BY TYPE
Detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICTExpenditure Analysis by Type
Unrestricted General Fund Only
90,000
92,000
94,000
96,000
98,000
100,000
102,000
104,000
106,000
108,000
110,000
112,000
0
50
100
150
200
250
300
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
1
Detail on pages 84-94
LOS ANGELES CITY COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
12,000
12,500
13,000
13,500
14,000
14,500
15,000
15,500
16,000
0
5
10
15
20
25
30
35
40
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
2
Detail on pages 84-94
EAST LOS ANGELES COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
20,500
21,000
21,500
22,000
22,500
23,000
23,500
24,000
24,500
25,000
0
10
20
30
40
50
60
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
3
Detail on pages 84-94
LOS ANGELES HARBOR COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
4,000
4,500
5,000
5,500
6,000
6,500
7,000
7,500
8,000
8,500
0
5
10
15
20
25
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
4
Detail on pages 84-94
LOS ANGELES MISSION COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
5,200
5,400
5,600
5,800
6,000
6,200
6,400
6,600
6,800
7,000
7,200
0
2
4
6
8
10
12
14
16
18
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
5
Detail on pages 84-94
PIERCE COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
12,500
13,000
13,500
14,000
14,500
15,000
15,500
16,000
16,500
0
5
10
15
20
25
30
35
40
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
6
Detail on pages 84-94
LOS ANGELES SOUTHWEST COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
0
2
4
6
8
10
12
14
16
18
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
7
Detail on pages 84-94
LOS ANGELES TRADE-TECHNICAL COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
10,500
11,000
11,500
12,000
12,500
13,000
13,500
0
5
10
15
20
25
30
35
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
8
Detail on pages 84-94
LOS ANGELES VALLEY COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
11,000
11,500
12,000
12,500
13,000
13,500
14,000
0
5
10
15
20
25
30
35
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
9
Detail on pages 84-94
WEST LOS ANGELES COLLEGEExpenditure Analysis by Type
Unrestricted General Fund Only
4,000
4,500
5,000
5,500
6,000
6,500
7,000
7,500
8,000
8,500
0
5
10
15
20
25
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
Mill
ions
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
10
Detail on pages 84-94
ITVExpenditure Analysis by Type
Unrestricted General Fund Only
200
250
300
350
400
450
500
550
600
650
700
0
1
2
3
4
5
6
7
8
9
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
EXPENDITURES
x 10
0000
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES FTES
11
Detail on Pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICTExpenditure Analysis by Type
w/FTES COMPARISON
0 50 100 150 200 250 300
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
90,000 95,000 100,000 105,000 110,000 115,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
44.44%
43.61%
42.45%
41.71%
41.78%
40.98%
42.57%
42.87%
42.81%
19.32%
18.85%
20.88%
20.10%
20.05%
20.21%
19.75%
19.87%
18.95%
36.24%
37.53%
36.68%
38.19%
38.17%
38.81%
37.68%
37.26%
38.24%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
12
Detail on Pages 84-94
LOS ANGELES CITY COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 10 20 30 40
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
12,000 13,000 14,000 15,000 16,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
54.42%
53.95%
50.86%
52.77%
52.85%
52.15%
55.16%
55.56%
55.26%
20.48%
19.64%
21.65%
20.24%
19.47%
20.36%
18.42%
18.65%
18.41%
25.10%
26.41%
27.49%
27.00%
27.68%
27.50%
26.42%
25.79%
26.33%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
13
Detail on Pages 84-94
EAST LOS ANGELES COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 10 20 30 40 50 60
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
20,000 21,000 22,000 23,000 24,000 25,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
48.68%
50.49%
51.27%
50.44%
49.14%
49.68%
49.93%
50.45%
50.27%
17.61%
17.89%
19.48%
18.27%
17.47%
18.94%
18.53%
18.12%
17.79%
33.71%
31.62%
29.24%
31.28%
33.39%
31.38%
31.54%
31.42%
31.94%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
14
Detail on Pages 84-94
LOS ANGELES HARBOR COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20 25
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
0 2,000 4,000 6,000 8,000 10,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
56.08%
55.06%
54.11%
53.83%
53.54%
51.08%
52.69%
53.65%
52.72%
20.08%
19.41%
20.07%
19.91%
20.82%
20.97%
20.54%
19.78%
19.66%
23.84%
25.53%
25.81%
26.26%
25.64%
27.95%
26.77%
26.58%
27.62%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
15
Detail on Pages 84-94
LOS ANGELES MISSION COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
5,000 5,500 6,000 6,500 7,000 7,500
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
56.84%
54.29%
51.95%
51.27%
48.52%
47.08%
47.94%
49.68%
51.13%
20.12%
21.71%
22.92%
22.72%
23.08%
23.54%
22.67%
22.24%
21.08%
23.05%
24.00%
25.13%
26.01%
28.39%
29.38%
29.39%
28.08%
27.79%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
16
Detail on Pages 84-94
PIERCE COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 10 20 30 40
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
12,000 13,000 14,000 15,000 16,000 17,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
54.07%
53.67%
52.34%
51.71%
51.54%
50.83%
53.44%
54.86%
53.72%
19.84%
19.71%
20.90%
20.82%
20.13%
20.64%
19.88%
19.37%
18.80%
26.10%
26.62%
26.76%
27.48%
28.33%
28.53%
26.68%
25.77%
27.47%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
17
Detail on Pages 84-94
LOS ANGELES SOUTHWEST COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
4,000 4,500 5,000 5,500 6,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
49.90%
51.04%
49.77%
49.80%
49.77%
49.99%
51.41%
50.90%
50.99%
23.19%
21.87%
23.63%
22.56%
21.65%
21.24%
21.34%
20.92%
20.93%
26.91%
27.09%
26.60%
27.64%
28.58%
28.77%
27.25%
28.17%
28.08%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
18
Detail on Pages 84-94
LOS ANGELES TRADE-TECHNICAL COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20 25 30 35
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
10,500 11,000 11,500 12,000 12,500 13,000 13,500
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
56.00%
55.37%
52.08%
51.35%
50.89%
50.50%
50.75%
52.75%
53.47%
19.55%
19.18%
21.29%
20.90%
20.85%
20.77%
20.24%
20.20%
19.40%
24.46%
25.45%
26.63%
27.75%
28.26%
28.73%
29.01%
27.05%
27.13%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
19
Detail on Pages 84-94
LOS ANGELES VALLEY COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20 25 30 35
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
11,000 11,500 12,000 12,500 13,000 13,500 14,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
55.54%
55.27%
52.87%
52.31%
51.78%
52.28%
53.27%
54.58%
55.62%
20.80%
19.94%
21.55%
22.03%
21.25%
20.64%
20.12%
19.62%
19.31%
23.66%
24.79%
25.57%
25.66%
26.97%
27.08%
26.61%
25.80%
25.07%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
20
Detail on Pages 84-94
WEST LOS ANGELES COLLEGEExpenditure Analysis by Type
w/FTES COMPARISON
0 5 10 15 20 25
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
Millions
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
0 2,000 4,000 6,000 8,000 10,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
56.31%
55.62%
53.38%
51.32%
48.92%
48.20%
51.05%
51.04%
52.97%
20.33%
20.15%
21.55%
22.15%
22.55%
22.53%
21.37%
21.49%
20.29%
23.36%
24.23%
25.08%
26.54%
28.54%
29.27%
27.58%
27.47%
26.74%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
21
Detail on Pages 84-94
ITVExpenditure Analysis by Type
w/FTES COMPARISON
0 1 2 3 4 5 6 7 8 9
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
x 100000
EXPENDITURES
NON-SALARIES CLASSIFIED SALARIES ACADEMIC SALARIES
0 200 400 600 800
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
FTES
60.45%
55.55%
58.26%
58.04%
57.83%
58.34%
57.57%
59.70%
60.35%
10.54%
10.05%
9.92%
10.17%
8.02%
10.49%
9.76%
9.27%
8.45%
29.00%
34.41%
31.82%
31.79%
34.16%
31.17%
32.67%
31.03%
31.20%
0% 20% 40% 60% 80% 100%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
PERCENT OF TOTAL
ACADEMIC SALARIES CLASSIFIED SALARIES NON-SALARIES
22
COST PER FTES BY LOCATION
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2007-08 COST PER FTES
Unrestricted General Fund
2,822
4,467
4,217
4,392
4,753
4,058
4,306
4,704
3,919
4,049
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,262
23
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2008-09 COST PER FTES
Unrestricted General Fund
3,234
4,052
4,064
3,987
4,351
3,859
4,075
4,385
4,032
4,174
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,058
24
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2009-10 COST PER FTES
Unrestricted General Fund
2,098
3,974
3,990
3,801
4,154
3,746
3,700
4,179
3,305
4,160
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 3,888
25
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2010-11 COST PER FTES
Unrestricted General Fund
1,779
3,794
3,994
3,891
4,440
3,933
3,812
3,821
3,587
3,881
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 3,851
26
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2011-12 COST PER FTES
Unrestricted General Fund
1,948
4,272
4,239
3,992
4,687
4,103
4,127
4,057
3,755
4,011
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,080
27
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2012-13 COST PER FTES
Unrestricted General Fund
2,221
4,391
4,229
4,211
5,009
3,946
4,501
4,472
3,810
4,104
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,220
28
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2013-14 COST PER FTES
Unrestricted General Fund
2,576
4,743
4,141
4,400
4,853
4,086
4,656
4,412
4,182
4,228
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,314
29
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2014-15 COST PER FTES
Unrestricted General Fund
3,030
4,627
4,101
4,281
5,057
4,053
4,537
4,934
4,301
4,468
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,385
30
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICT2015-16 COST PER FTES
Unrestricted General Fund
3,915
4,792
4,305
4,514
5,431
4,514
4,873
5,165
4,442
4,688
0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000
City East Harbor Mission Pierce Southwest Trade-Tech Valley West ITV
Median: 4,601
31
COST PER FTES TRENDS
detail on pages 84-94
LOS ANGELES COMMUNITY COLLEGE DISTRICTExpenditure Trends by Functional Area Type
COST PER FTES
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
32
detail on pages 84-94
LOS ANGELES CITY COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
12,000
12,500
13,000
13,500
14,000
14,500
15,000
15,500
16,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
33
detail on pages 84-94
EAST LOS ANGELES COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
20,500
21,000
21,500
22,000
22,500
23,000
23,500
24,000
24,500
25,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICESMAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
34
detail on pages 84-94
LOS ANGELES HARBOR COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
35
detail on pages 84-94
LOS ANGELES MISSION COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
5,200
5,400
5,600
5,800
6,000
6,200
6,400
6,600
6,800
7,000
7,200
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
36
detail on pages 84-94
PIERCE COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
12,500
13,000
13,500
14,000
14,500
15,000
15,500
16,000
16,500
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
37
detail on pages 84-94
LOS ANGELES SOUTHWEST COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
38
detail on pages 84-94
LOS ANGELES TRADE-TECHNICAL COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
10,500
11,000
11,500
12,000
12,500
13,000
13,500
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
39
detail on pages 84-94
LOS ANGELES VALLEY COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
11,000
11,500
12,000
12,500
13,000
13,500
14,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
40
detail on pages 84-94
WEST LOS ANGELES COLLEGEExpenditure Trends by Functional Area Type
COST PER FTES
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SUPPORT INSTRUCTIONAL SERVICES STUDENT SERVICES
MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT OTHER SERVICES FTES
41
detail on pages 84-94
INSTRUCTIONAL TELEVISIONExpenditure Trends by Functional Area Type
COST PER FTES
0
100
200
300
400
500
600
700
800
900
1,000
0
500
1,000
1,500
2,000
2,500
3,000
3,500
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
FTES
COST pER FTES
INSTRUCTION INSTRUCTIONAL SERVICES MAINTENANCE AND OPERATIONS INSTITUTIONAL SUPPORT FTES
42
2007-08LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 14.69%
East 21.69%
Harbor 6.62%
Mission 6.05%
Pierce 14.27%
Southwest 4.83%
TradeTech 11.89%
Valley 12.60%
West 6.94%
ITV 0.43%
City 14.16%
East 20.24%
Harbor 7.41%
Mission 6.20%
Pierce 13.79%
Southwest 5.46%
TradeTech 12.43%
Valley 12.65%
West 7.39%
ITV 0.29%
City 13.97%
East 21.46%
Harbor 6.68%
Mission 6.40%
Pierce 14.22%
Southwest 5.21%
TradeTech 12.05%
Valley 12.42%
West 7.31%
ITV 0.27%
FTES Expenditures Allocation
43
2008-09LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 13.81%
East 21.07%
Harbor 6.79%
Mission 6.10%
Pierce 14.63%
Southwest 5.21%
TradeTech 11.99%
Valley 12.55%
West 7.47%
ITV 0.39%
City 14.18%
East 20.88%
Harbor 7.32%
Mission 6.12%
Pierce 13.88%
Southwest 5.57%
TradeTech 11.75%
Valley 12.55%
West 7.44%
ITV 0.31%
City 13.98%
East 20.81%
Harbor 6.97%
Mission 6.32%
Pierce 14.19%
Southwest 5.38%
TradeTech 12.07%
Valley 12.59%
West 7.36%
ITV 0.33%
FTES Expenditures Allocation
44
2009-10LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 12.60%
East 22.90%
Harbor 6.83%
Mission 6.48%
Pierce 14.32%
Southwest 5.19%
TradeTech 11.83%
Valley 12.33%
West 6.97%
ITV 0.55%
City 13.83%
East 19.97%
Harbor 7.54%
Mission 6.33%
Pierce 14.17%
Southwest 5.69%
TradeTech 11.87%
Valley 12.98%
West 7.32%
ITV 0.30%
City 14.03%
East 21.08%
Harbor 7.07%
Mission 6.31%
Pierce 14.16%
Southwest 5.26%
TradeTech 12.01%
Valley 12.58%
West 7.18%
ITV 0.33%
FTES Expenditures Allocation
45
2010-11LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 13.65%
East 22.00%
Harbor 7.18%
Mission 6.40%
Pierce 13.94%
Southwest 4.88%
TradeTech 11.90%
Valley 12.44%
West 7.02%
ITV 0.59%
City 13.80%
East 20.56%
Harbor 7.15%
Mission 6.36%
Pierce 14.28%
Southwest 5.64%
TradeTech 12.06%
Valley 12.94%
West 6.94%
ITV 0.27%
City 13.86%
East 21.33%
Harbor 7.06%
Mission 6.34%
Pierce 14.14%
Southwest 5.24%
TradeTech 11.98%
Valley 12.54%
West 7.21%
ITV 0.30%
FTES Expenditures Allocation
46
2011-12LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 13.79%
East 23.75%
Harbor 6.95%
Mission 6.14%
Pierce 13.60%
Southwest 4.84%
TradeTech 12.01%
Valley 11.81%
West 6.55%
ITV 0.56%
City 13.70%
East 22.10%
Harbor 6.98%
Mission 6.28%
Pierce 13.83%
Southwest 5.62%
TradeTech 11.88%
Valley 12.41%
West 6.93%
ITV 0.27%
City 13.80%
East 21.02%
Harbor 7.18%
Mission 6.30%
Pierce 13.93%
Southwest 5.60%
TradeTech 11.98%
Valley 12.62%
West 7.30%
ITV 0.27%
FTES Expenditures Allocation
47
2012-13LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 13.68%
East 22.40%
Harbor 6.67%
Mission 6.03%
Pierce 14.17%
Southwest 5.01%
TradeTech 11.91%
Valley 12.67%
West 6.92%
ITV 0.53%
City 13.53%
East 20.57%
Harbor 7.20%
Mission 6.54%
Pierce 13.48%
Southwest 6.05%
TradeTech 12.09%
Valley 12.92%
West 7.33%
ITV 0.29%
City 14.18%
East 18.33%
Harbor 7.46%
Mission 6.75% Pierce
13.91%
Southwest 6.03%
TradeTech 12.61%
Valley 12.75%
West 7.69%
ITV 0.30%
FTES Expenditures Allocation
48
2013-14LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 13.91%
East 21.66%
Harbor 7.06%
Mission 6.01%
Pierce 14.18%
Southwest 5.08%
TradeTech 11.86%
Valley 12.86%
West 6.90%
ITV 0.47%
City 13.66%
East 21.04%
Harbor 7.23%
Mission 6.50%
Pierce 13.46%
Southwest 5.73%
TradeTech 12.12%
Valley 12.37%
West 7.61%
ITV 0.28%
City 13.50%
East 21.56%
Harbor 7.18%
Mission 6.56%
Pierce 13.67%
Southwest 5.70%
TradeTech 11.89%
Valley 12.22%
West 7.39%
ITV 0.32%
FTES Expenditures Allocation
49
2014-15LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 12.86%
East 22.32%
Harbor 6.45%
Mission 6.22%
Pierce 14.64%
Southwest 5.19%
TradeTech 12.16%
Valley 12.76%
West 6.99%
ITV 0.40%
City 13.15%
East 21.97%
Harbor 7.28%
Mission 6.46%
Pierce 13.58%
Southwest 6.01%
TradeTech 11.91%
Valley 11.97%
West 7.40%
ITV 0.28%
City 12.87%
East 20.96%
Harbor 7.18%
Mission 6.71%
Pierce 14.28%
Southwest 5.70%
TradeTech 12.15%
Valley 12.47%
West 7.48%
ITV 0.19%
FTES Expenditures Allocation
50
2015-16LOS ANGELES COMMUNITY COLLEGE DISTRICT
FTES TO EXPENDITURE COMPARISONAllocation Less Balances and Open Orders
City 12.22%
East 22.92%
Harbor 6.51%
Mission 6.19%
Pierce 14.47%
Southwest 5.30%
TradeTech 12.40%
Valley 12.48%
West 7.19%
ITV 0.31%
City 12.39%
East 22.02%
Harbor 7.28%
Mission 6.52%
Pierce 14.13%
Southwest 6.22%
TradeTech 12.11%
Valley 11.62%
West 7.45%
ITV 0.26%
City 12.17%
East 22.25%
Harbor 6.74%
Mission 6.62%
Pierce 14.14%
Southwest 5.56%
TradeTech 12.71%
Valley 11.74%
West 7.94%
ITV 0.13%
FTES Expenditures Allocation
51
EXPENDITURE ANALYSIS ESC, INFO TECH,
CENTRALIZED SERVICES
Detail on Pages 32-33
Expenditures as Percent of Unrestricted General Fund RevenuesEducational Services Center, Information Technology, and Centralized Accounts
Expenditure Analysis
3.74%
3.87%
4.64%
4.18%
4.44%
4.44%
4.17%
4.20%
4.08%
1.10%
1.20%
1.89%
2.01%
2.00%
1.90%
1.88%
1.82%
1.87%
13.25%
15.21%
12.09%
13.41%
12.75%
14.23%
13.36%
13.98%
12.60%
18.09%
20.28%
18.62%
19.61%
19.18%
20.57%
19.41%
20.00%
18.54%
0.00% 5.00% 10.00% 15.00% 20.00%
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
ESC IT Centralized
52
DEDICATED REVENUE
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES CITY COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
53
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
EAST LOS ANGELES COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
54
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES HARBOR COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
55
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES MISSION COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
700,000
56
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
PIERCE COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
57
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES SOUTHWEST COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
700,000
58
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES TRADE-TECHNICAL COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
700,000
800,000
900,000
1,000,000
59
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
LOS ANGELES VALLEY COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
60
Revenue includes: facility rental, Contract Edu, transcript fees, library fines, etc.
WEST LOS ANGELES COLLEGEDEDICATED REVENUE COLLECTED
2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
61
NON-RESIDENT TUITION
LOS ANGELES CITY COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
62
EAST LOS ANGELES COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
63
LOS ANGELES HARBOR COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
64
LOS ANGELES MISSION COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
65
PIERCE COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
500,000
1,000,000
1,500,000
2,000,000
2,500,000
66
LOS ANGELES SOUTHWEST COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
50,000
100,000
150,000
200,000
250,000
67
LOS ANGELES TRADE-TECHNICAL COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
100,000
200,000
300,000
400,000
500,000
600,000
700,000
68
LOS ANGELES VALLEY COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
69
WEST LOS ANGELES COLLEGENON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
2,000,000
70
INSTRUCTIONAL TELEVISIONNON-RESIDENT TUITION2007-08 THROUGH 2015-16
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-160
5,000
10,000
15,000
20,000
25,000
30,000
35,000
71
AGENDA
BUDGET AND FINANCE COMMITTEE MEETING
OCTOBER 19, 2016
B. Audit Procedures
Los Angeles Community Colleges
_________________________________________________________________________________________________________ City • East • Harbor • Mission • Pierce • Southwest • Trade-Technical • Valley • West
Audit Procedures: There are three types of audits:
1. Operational or Performance Audit: The examination of the use of resources to evaluate whether those resources are being used in the most efficient and effective ways to fulfill an organization’s objectives. Additionally, this is an independent and systematic examination of the management of an organization, program, or function to identify whether the management is being carried out in an efficient and effective manner and whether management practices promote improvement to the operation. An operational/performance audit may include elements of a compliance audit, a financial audit, and an information systems audit. This audit is operational when performed by internal audit and performance when performed by an external auditing firm.
2. Compliance Audit: A comprehensive review of an organization's adherence to regulatory guidelines. Independent accounting, security or Information Technology (IT) consultants evaluate the strength and thoroughness of compliance preparations.
3. Financial Audit: An independent, objective evaluation of an organization's financial statements and financial reporting processes. The primary purpose for financial audits is to give regulators, investors, directors, and managers’ reasonable assurance that financial statements are accurate and complete.
The following audits and due dates: 1. External Audits:
A. Annual Financial Audit: Inclusive of financial statements and the OMB Circular 133 Single Audit which is a compliance audit of Federal and State programs and awards and State compliance. The Financial Audit is performed by KPMG and the OMB Circular 133 Single Audit is performed by Vasquez & Co. The annual financial audit must be presented to the Budget and Finance committee and the full Board of Trustees by the end of the calendar year (December 31) following the end of the audit period covered in the audit. (ex. audit period ending June 30, 2016, audit due December 31, 2016)
B. Annual Bond Financial Audit: Audit of the three bonds, prop A, AA and measure J. KPMG performs the audit and reports to the Budget and Finance Committee, the Facilities Master Planning & Oversight Committee, and the full Board of Trustees. This audit is due by December 31. The annual bond financial audit must also be presented to the District’s Citizen’s Oversight Committee by March 31 of subsequent calendar year.
C. Performance Audit: Audit of the three bonds, prop A, AA and measure J. KPMG performs the
audit and reports to the Facilities Master Planning & Oversight Committee and the full board of trustees and the District’s Citizen’s Oversight Committee by March 31 of the following calendar year.
Los Angeles Community Colleges
_________________________________________________________________________________________________________ City • East • Harbor • Mission • Pierce • Southwest • Trade-Technical • Valley • West
2 of 2
2. Internal Audits:
A. An annual audit plan is submitted to the Budget and Finance committee. On a quarterly basis
Internal Audit submits a report to the Budget and Finance committee on the results of the audits completed in the Annual audit plan. Internal Audit uses a risk basis approach to identify operations to be audited. Additionally, Executive management of the LACCD may request an audit of an operation. The Board can also request an audit of any operation of LACCD.
Management Response to Findings “Corrective Action Plan” (CAP) All findings identified during an audit require management responses indicating the steps management will take to correct these findings. For every audit finding there are recommendations made by the auditing department/firm. These recommendations are suggested procedures that will help correct the finding. It is up to management to accept these recommendations or come up with other procedures that will correct these findings. These recommendations and/or management new procedures are what become the corrective action plan. The corrective action plan details the steps that management plans to take to correct the finding, the date the plan will be implemented, and the employee(s) responsible for ensuring that the plan is fully working as intended.
1. External Audit CAPS: The Internal Audit Department in Collaboration with the Accounting Department and the Educational programs and Institutional Effectiveness Department conducts training to assist the colleges and the Educational Service Center (ESC) in developing effective CAPS. The Internal Audit Department conducts a review of the CAP to ensure that the CAP is fully implemented and thereby negating the reoccurrence of the findings. The Accounting Department requests an assertion from the colleges and ESC that the CAPs were implemented. The External Auditors validate the CAP during the next annual financial Audit and indicate whether or not the CAPs were fully implemented.
2. Internal Audits CAPS
The Internal Audit Department revisits this finding after the completion date to confirm that the findings were corrected. This information is reported to the Budget and Finance Committee.
AGENDA
BUDGET AND FINANCE COMMITTEE MEETING
OCTOBER 19, 2016
D. Enrollment Update
EDUCATIONAL PROGRAMS AND INSTITUTIONAL EFFECTIVENESS
Enrollment Update
Budget and Finance Committee October 19, 2016
1. Fall 2016 Enrollment and Projected FTES Census enrollments for full-semester classes and most short-term classes were used to develop projected FTES for Fall 2016. The current projection shows that for the District, FTES in Fall 2016 is 99.4% of Fall 2015 FTES. Exhibit 1 displays, by college, projected FTES and the % change in FTES from Fall 2015 to Fall 2016. 2. Annual 2016-17 FTES Projection Final 2015-16 FTES for the District was 107,601, which is base FTES for 2016-17. Moreover, the 2016-17 LACCD budget is predicated on 2% growth, resulting in a target of 109,753 FTES (= 107,601 + 2%). 2016-17 FTES projections were developed for three possible scenarios. These are described below and shown in Exhibit 2.
All scenarios are based on final census data for Summer 2 2016 FTES and projections for Fall 2016, Winter 2017, Spring 2017, and Summer 1 2017. The projection for Fall 2016 incorporates census enrollment for full semester classes and most short-term classes. For Winter 2017, Spring 2017, and Summer 1 2017, FTES projections are based on section counts and estimated FTES per section.
• Scenario I (Worst Case): This scenario assumes that Winter 2017 and Summer 1 2017 FTES are equal to prior year but that Spring 2017 FTES declines by 1.5% in comparison to Spring 2016. In this scenario, 2016-17 FTES would be 2,234 below base and 4,386 FTES below the District’s 2% growth funding target. The potential loss in District revenue would be approximately $21.9 million.
• Scenario II (Flat Model):
This scenario assumes that FTES in Winter 2017, Spring 2017, and Summer 1 2017 are equal to prior year. In this scenario, 2016-17 FTES would be 1,575 below base and 3,727 FTES below the District’s 2% growth funding target. The potential loss in District revenue would be approximately $18.6 million.
• Scenario III (Best Case):
This scenario assumes that FTES in Winter 2017, Spring 2017, and Summer 1 2017 are equal to prior year, but that maximum possible Summer FTES are shifted to and reported in Summer 1 2017. In this scenario, 2016-17 FTES would be 583 FTES above base and 1,569 FTES below the District’s 2% growth funding target. The potential loss in District revenue would be approximately $0.8 million. Shifting FTES would mean that the District would have no Summer 2 2017 FTES to begin the 2017-18 fiscal year.
Exhibit 1
City East Harbor Mission Pierce South-west
Trade-Tech Valley West ITV
Fall 2016 5,395 10,477 3,108 2,929 6,486 2,446 5,716 6,031 3,822 193Fall 2015 5,782 10,291 3,300 3,096 6,756 2,422 5,701 6,107 3,311 142
0
2,000
4,000
6,000
8,000
10,000
12,000
FTE
S
Comparison of Fall FTES By College: 2016 Projected vs 2015 Actual
City East Harbor Mission Pierce South-west
Trade-Tech Valley West ITV Total
% Change Fall FTES -6.7% 1.8% -5.8% -5.4% -4.0% 1.0% 0.3% -1.2% 15.4% 35.4% -0.6%
-10.0%
-5.0%
0.0%
5.0%
10.0%
15.0%
20.0%
25.0%
30.0%
35.0%
40.0%
% C
hang
e FT
ES
% Change in Fall FTES by College: 2016 Projected vs 2015 Actual
Exhibit 2 2016-17 FTES Scenarios
Semester 2015-2016 2016-2017 DifferenceSummer II 6,680 5,409 -1,271Fall 46,908 46,604 -304Winter 5,716 5,716 0Spring 43,901 43,242 -659Summer I 4,397 4,397 0Total 107,601 105,368 -2,234
Semester 2015-2016 2016-2017 DifferenceSummer II 6,680 5,409 -1,271Fall 46,908 46,604 -304Winter 5,716 5,716 0Spring 43,901 43,901 0Summer I 4,397 4,397 0Total 107,601 106,026 -1,575
Semester 2015-2016 2016-2017 DifferenceSummer II 6,680 5,409 -1,271Fall 46,908 46,604 -304Winter 5,716 5,944 229Spring 43,901 43,901 1Summer I 4,397 6,326 1,929Total 107,601 108,184 583
III. Best Case - Maximum Summer Shift (Two Summers)
II. Flat Model - No Shift
I. Worst Case (Spring 2017 Down by 1.5%)
107,601
105,368
106,026
108,184
109,753
103,000
104,000
105,000
106,000
107,000
108,000
109,000
110,000
111,000
District FTES
2016-17 Projected FTES
2015-2016
I. Worst Case (Spring 2017Down by 1.5%)
II. Flat Model - No Shift
III. Best Case - MaximumSummer Shift (TwoSummers)2016-17 Target
-2,234
-1,575
583
-2,500
-2,000
-1,500
-1,000
-500
0
500
1,000
District FTES
FTES Change 2015-16 Actual Compared to 2016-17
Projected
I. Worst Case (Spring2017 Down by 1.5%)
II. Flat Model - No Shift
III. Best Case - MaximumSummer Shift (TwoSummers)