governance & budgeting
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LOCAL
WCC LEADERSHIP DEVELOPMENT PROGRAM
OCTOBER 22, 2010
Governance & Budgeting
Outline
Budgeting regulations Statutes Administrative code
Annual state budget planning Budget retreats
Interim/monthly planning/analysisLocal budget development/analysisCapital budget planning/issues
Community College Law
NCGS 115D Article 2A – Privacy of Personnel Records Article 3 – Financial Support
115D-31 – State Financial Support 115D-32 – Local Support
Article 4A – Budgeting, Accounting & Fiscal Management
Administrative Code Title 23 – Department of Community Colleges
NCGS 115D-31State Financial Support
Furniture, Equipment & BooksCurrent Operating Expenses
General administration Instructional services Support services
NCGS 115D-32Local Support
Plant fund Acquisition of land, construction/additions to
buildings, motor vehiclesCurrent expenses
Custodial/maintenance Utilities Vehicle operation
Support services Insurance for buildings & contents Workers compensation insurance for institutional
employees Legal fees
WCC Source of Funds
WCC Expenditures
NCGS 115D Article 4ABudget, Accounting & Fiscal Management
Preparation & submission of institutional budget (115D-54) State current fund, county current fund, institutional
fund, plant fund
Budget management (115D-55) County approval SBCC approval Right to review books, records & reports
NCGS 115D Article 4ABudget, Accounting & Fiscal Management
Interim budget (115D-57)Amendments to budget; budget transfers
(115D-58) Budget transfers must be approved by the NCCCS and
local trustees
Federal contracts & grants (115D-58.1) Permits local trustees to apply for and accept grants
from the federal government or any agency thereof
State Budget Planning
Budget planning for the coming fiscal year begins as soon as spring semester enrollments can be estimated
Input from the annual performance enhancement plan process is woven into departmental budget requests
Annual planning retreat is held in June Macro issues are identified and tied to college mission Review of year-to-date expenditures and salary data Review of FTE trends and budget projections
State Budget Planning
Annual planning retreat – continued Presentation of position requests and initial requests
for operating and equipment funds Also review of county and institutional funds If enough data is available, initial decisions are made
concerning new positions and other time-sensitive issues
TABLE OF CONTENTS
I. Purpose Statement .......................................................................................................................... 1
II. Guidelines Related to State Salaries of Community College Employees ............................................ 3
A. Salaries of Community College Faculty, Professional Staff, and Other State-Supported
Positions ................................................................................................................................ 3
B. Establishment of Minimum Salaries for Faculty................................................................... 4
C. College Presidents’ State Salaries ...................................................................................... 5
D. Employer Contribution Rates and Longevity........................................................................ 8
III. Budget Allocations ……................................................................................................................ 11
A. Formula Budget – Current Operating ................................................................................. 13
B. Categorical Allocations .................................................................................................... 23
B1. Multi-Campus Colleges ........................................................................................... 23
B2. Health Sciences Programs....................................................................................... 25
B3. Technical Education.............................................................................................. 28
B4. Vocational Education (Federal) – CFDA #84.048A …................................................ 30
B5. Tech Prep (Federal) – CFDA #84.243A ................................................................... 32
B6. Child Care ................................................................................................................ 34
B7. Small Business Centers ........................................................................................... 36
B8. Customized Training ................................................................................................ 40
B9. Special High Cost Program Allotment .................................................................... 47
B10. Equipment ........................................................................................................ 49
B11. Instructional Resources.................................................................................... 55
C. Specific Program Categorical Allocations .......................................................................... 57
D. Allocation of Management Flexibility Reduction .............................................................. 59
E. Summary of College Allocations ....................................................................................... 62
IV. Use of State Funds and Budget Flexibility.................................................................................... 67
A. Use of State Funds ............................................................................................................ 67
B. Cash Management ............................................................................................................ 67
C. Instructional Salary Transfer Limitations ........................................................................... 68
D. Authority to Use Funds for Campus Security ..................................................................... 70
E. Authority to Use Funds for Maintenance of Plant ............................................................... 72
F. No State Funds for Intercollegiate Athletics ...................................................................... 72
V. Tuition and Fees ................................................................................................................... 73
A. Curriculum Tuition Rates ................................................................................................... 73
B. Continuing Education Occupational Extension Registration Fees ....................................... 73
WCCFTE Trends Assumes 2% growth for trend
Total TotalActual Trend
Actual Trend Actual Trend Actual Trend FTE FTE
1997-98 1,568 1,568 342 342 157 157 2,067 2,067
1998-99 1,551 1,551 342 342 157 157 2,050 2,050
1999-00 1,570 1,570 379 379 170 170 2,119 2,119
2000-01 1,625 1,625 368 368 180 180 2,173 2,173
2001-02 1,956 1,625 434 434 216 180 2,606 2,239
2002-03 2,216 1,658 486 443 261 184 2,963 2,285
2003-04 2,265 1,691 460 452 263 188 2,988 2,331
2004-05 2,038 1,725 549 461 258 192 2,845 2,378
2005-06 2,018 1,760 513 470 238 196 2,769 2,426
2006-07 1,931 1,795 521 479 230 200 2,682 2,474
2007-08 1,998 1,831 530 489 228 204 2,756 2,524
2008-09 2,242 1,868 497 499 232 208 2,971 2,574
2009-10 2,508 1,905 567 509 285 212 3,360 2,626
Curriculum FTE Continuing Ed FTE Basic Skills FTE
320 360 400 440 480 520 560 600
Continuing Ed. FTE Actual
100 120 140 160 180 200 220 240 260 280 300
Basis Skills FTE Actual
1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500 2,600
Curriculum FTE Actual
1,400 1,500 1,600 1,700 1,800 1,900 2,000 2,100 2,200 2,300 2,400 2,500
Curriculum FTE Trend
320
360
400
440
480
520
560
600
Continuing Ed. FTE Trend
100
150
200
250
300
Basic Skills FTE Trend
State Budget Planning
Final budgets are negotiated after the legislative budget process is complete and WCC receives its annual budget Collaborative process at WCC Shared with faculty/staff
Minor adjustments are made monthlyMid-Year budget retreat in February
Review projections for coming year Funds are re-allocated based on changing priorities
WCCBudget requests summary2010-11
Total Other CostsOther Costs Amount 6/30/10 6/30/10 6/30/09 6/30/08
Department Unit # Requests Approved Original Budget Expenditrues Expenditures Expenditures
AdministrationPresident 11100 7,300 12,000 6,758 8,967 11,683Board of Trustees 12100 4,000 3,000 2,085 4,065 10,841Financial Services 41100 9,000 6,000 9,926 6,987 6,838Development Office 61100 12,525 12,000 12,303 9,839 11,222Human Resources 41101 5,000 4,500 4,867 2,538 4,545Facilities 43100 1,500 3,000 3,836 1,450 2,883
Total Administration 39,325 0 40,500 39,775 33,846 48,012
General InstitutionStudent Services 51100 50,572 12,100 14,084 6,528 10,638Registration & Records 51101 2,000 3,371 1,538 1,240Enrollment Mgt & Student Life 53100 20,000 20,990 11,545 17,334Counseling 52100 1,825 6,500 5,241 4,635 6,352Postage, Printing, Copying 41102 315,000 315,000 323,066 271,218 331,973Financial Aid 51103 2,500 5,484 1,462 2,543Campus Safety 41107 5,600 2,000 9,592 325Accreditation/QEP 29106 2,233 416 21,453Accreditation- SACS 29110 16,500 23,200 4,600 6,028Institutional Effectiveness 29103 48,100 3,500 13,168 1,634 5,955Information Services 42100 95,000 65,000 63,790 72,490 62,807
Computer rotationMarketing 61101 111,400 130,000 95,711 84,542 126,513
Total General Institution 643,997 0 581,800 561,330 462,036 587,133
InstructionCurriculum
Learning Resources 29104 24,700 19,698 18,966 24,780Additional book funds
General Instruction NCIH 21101 15,000 16,838 17,823 11,269High School Enrollment Prog 29101 1,450 33 866 28E-Learning & Prof Dev 29102 3,260 588 1,509 5,196Open Lab & Writing Center 29105 7,200 4,544 2,322 4,837Instructional Services 29100 1,700 17,629 1,197 3,641Vocational Allotment 31111ACA 43104 3,400Disability Services 29109 6,640 1,244 3,000 2,688VP of Instruction 21100 6,100 5,804 8,698 10,751Global Education 21104 217 400Business/Pub Serv 23100 61,140 58,760 52,842 30,392Cooperative Education 29108 1,850 1,753 386 941Health Sciences 24100 103,500 42,447 25,077 19,110Ind & Engineering 25100 151,000 155,870 88,121 92,775Arts & Sciences 22100 36,450 24,742 12,127 25,893
Total Curriculum 423,390 255,000 349,950 233,151 232,701
Continuing EducationOccupational Extension 31102 104,540 110,529 62,071 61,718Extension Supervision 31100 10,000 10,133 9,015 16,465BLET 34100 24,350 9,712 4,063 11,773Ashe Campus 37100 43,200 32,162 33,892 27,273Alleghany Center 36100 20,550 4,202 10,633 14,559
Total Continuing Education 202,640 150,000 166,738 119,674 131,788
Total Departments 1,309,352 0 1,027,300 1,117,793 848,707 999,634
Other Costs
WCCBudget requests summary2010-11
Non-Technology Technology Total EquipmentEquipment Equipment Equipment Amount 6/30/10 6/30/10 6/30/09 6/30/08
Department Unit # Requests Requests Requests Approved Original Budget Expenditures Expenditures Expenditures
AdministrationPresident 11100 1,000 1,500 2,500 6,100 3,292Board of Trustees 12100 0Financial Services 41100 5,000 5,000 2,000 10,348 5,192 Development Office 61100 16,000 16,000 2,000 2,299 2,191 2,546 Human Resources 41101 1,400 3,000 4,400 2,665 3,960 770 Facil ities 43100 0 4,400 7,105 4,585 18,632
Total Administration 23,400 4,500 27,900 0 14,500 25,709 10,736 27,140
General InstitutionStudent Services 51100 17,311 17,311 1,851 5,392 Registration & Records 51101 0 1,484 Enrollment Mgt & Student Life 53100 0 4,400 4,400 3,051 Counseling 52100 0 4,074Postage, Printing, Copying 41102 18,000 13,000 31,000 4,794 3,083 49,407 Financial Aid 51103 0 15,000 21,026 Campus Safety 41107 13,665 10,000 23,665Accreditation/QEP 29106 0 6,850Accreditation- SACS 29110Institutional Effectiveness 29103 6,450 1,500 7,950Information Services 42100 595,000 595,000 280,362 402,165 276,652 369,909
Computer rotation 0Marketing 61101 3,750 3,750 13,000 3,222 14,220 5,050
Total General Institution 41,865 636,811 678,676 0 321,463 414,255 320,865 432,809
InstructionCurriculum
Learning Resources 29104 24,000 24,000 7,619 1,934 Additional book funds 0
General Instruction NCIH 21101 0 14,539 9,734 High School Enrollment Prog 29101 0 3,763E-Learning & Prof Dev 29102 0Open Lab & Writing Center 29105 0 56,219Instructional Services 29100 800 800 10,552 31,384 Vocational Allotment 31111 0 37,336ACA 43104 0Disabil ity Services 29109 2,000 2,000 5,374 528 2,337 VP of Instruction 21100 0 1,710 Global Education 21104 0Business/Pub Serv 23100 8,000 26,275 34,275 56,095 2,027 17,769 Cooperative Education 29108 0Health Sciences 24100 263,615 72,000 335,615 47,940 79,110 12,401 Ind & Engineering 25100 318,608 2,000 320,608 320,911 365,411 79,650 Arts & Sciences 22100 10,278 19,536 29,814 24,387 22,109 46,348
Total Curriculum 624,501 122,611 747,112 450,000 562,577 491,343 203,267
Continuing EducationOccupational Extension 31102 244,131 132,156 376,287 45,279 61,819 43,128 Extension Supervision 31100 0 103,604 3,596 9,174 BLET 34100 6,050 6,050 17,711 1,394 4,649 Ashe Campus 37100 110,574 36,500 147,074 78,287 48,596 31,180 Alleghany Center 36100 20,000 2,500 22,500 12,150 4,176 4,983
Total Continuing Education 380,755 171,156 551,911 180,000 257,031 119,581 93,114
Total Departments 1,070,521 935,078 2,005,599 0 965,963 1,259,572 942,525 756,330
Equipment
State Budget Planning
Constant budget/cash review during the last quarter of the fiscal year
Adjustments made to spend funds that cannot carryover
FTE Calculations
FTE is a measure of student contact hoursOne curriculum FTE = 512 student contact
hours 32 contact hours per week = 1 FTE Incremental curriculum FTE = $3,150.86
One occupational extension FTE = 688 student contact hours Incremental occupational FTE = $2,273.31
Formula Budget Information
Instructional ratios <500 FTE 16.538 to 1
>500 FTE22.012 to 1
Other costs allotment $178.50 per FTE
Base allotment $2,035,820
Enrollment allotment $1,647 per FTE above 750
NORTH CAROLINA COMMUNITY COLLEGE SYSTEM
FORMULA BUDGET COMPUTATION
2010/2011
College: Wilkes Community College
BUDGETED CURRICULUM FTE: BUDGETED CONTINUING EDUCATION FTE:
REGULAR CURRICULUM 2,508 OCCUPATIONAL 567
CONTRACTED INSTRUCTION 0 BASIC SKILLS 285
TOTAL CURRICULUM: 2,508 TOTAL CONTINUING EDUCATION 852
TOTAL BUDGETED: 3,360
INSTRUCTION:
REGULAR CURRICULUM
First 500 FTE @ $4,130.51 $2,065,255Above 500 2,008 FTE @ $3,150.86 $6,326,927
Total Regular Curriculum $8,392,182 $7,997,146 $395,036
CONTRACTED CURRICULUM INSTRUCTION
0 FTE @ $2,964.06 $0
CONTINUING EDUCATION
First 500 FTE @ $2,964.06 $1,482,030Above 500 67 FTE @ $2,273.31 $152,312
Total Occupational $1,634,342 $1,524,469 $109,873
BASIC SKILLS BLOCK GRANT $1,181,011 972,710$ $208,301
COMMUNITY SERVICE GRANT $0
TOTAL INSTRUCTION $11,207,535 $10,494,325 $713,210
INSTITUTIONAL AND ACADEMIC SUPPORT SUPPLEMENT:Base Allotment - First 750 FTE $2,035,820Enrollment Allotment @ $1,647 per FTE In Excess Of 750 $4,298,670Total Base and Enrollment Allotment $6,334,490 $5,123,633 $1,210,857
ACADEMIC SUPPORT SUPPLEMENT:First 500 FTE @ $0.00 $0
Above 500 2,008 FTE @ $0.00 $0Total Academic Support Supplement $0
TOTAL INSTITUTIONAL AND ACADEMIC SUPPORT $6,334,490 $5,123,633 $1,210,857
T O T A L F O R M U L A A L L O T M E N T $17,700,957 $15,775,924 $1,925,033
Final
WCC State Budget Projection 2010/11
Projection 2009/102/1/2010 Actual Difference Trend
Budget FTE 3,326 2,991 335 2,760
State Current Expense Allocations:Regular curriculum 8,752,032 7,997,146 754,886 7,170,530 Occupational extension 1,626,074 1,524,469 101,605 1,556,685 Instructional support 5,587,943 5,123,633 464,310 4,803,467 Multi-campus funding 489,985 489,985 0 489,985 NEIT administrative allowance 20,000 20,000 0 20,000 Allied Health special appropriation 204,686 204,686 0 204,686 Technical programs special funding 104,454 104,454 0 104,454 Respiratory therapy grant (non-recurring) 0 71,763 (71,763) - Reversions (3%) (413,490) 413,490 - Reversion reserve (5%) (800,000) (800,000) (675,000) Management flexibility reduction (235,200) (417,765) 182,565 (215,000)
Total allocation of salaries/other costs 15,749,974 14,704,881 1,045,093 13,459,807
ExpendituresFull-time salaries 7,972,609 7,972,609
Fringe benefits 2,007,040 2,007,040Retiree payouts 100,000 100,000
Part-time salaries & benefits 2,600,000 2,600,000Other costs 1,000,000 1,000,000Summer self-supporting savings (50,000) (50,000)
Total funds budgeted 13,629,649 13,629,649
Remaining allocation 2,120,325 (169,842)
WCC State Budget Projection 2010/11
Adopted BudgetProjection 2009/108/9/2010 Actual Difference Trend
Budget FTE 3,360 2,991 369 2,880
State Current Expense Allocations:Regular curriculum 8,392,182 7,997,146 395,036 7,106,631 Occupational extension 1,634,342 1,524,469 109,873 1,550,229 Instructional support 6,334,490 5,123,633 1,210,857 5,543,930 Multi-campus funding 484,781 489,985 (5,204) 484,781 NEIT administrative allowance 20,000 20,000 0 20,000 Allied Health special appropriation 256,947 204,686 52,261 256,947 Technical programs special funding 118,900 104,454 14,446 118,900 Respiratory therapy grant (non-recurring) 0 71,763 (71,763) - Reversions (3%) (413,490) 413,490 - Reversion reserve (2.0%) (380,000) (380,000) (335,000) Management flexibility reduction (563,348) (417,765) (145,583) (490,000)
Total allocation of salaries/other costs 16,298,294 14,704,881 1,593,413 14,256,418
ExpendituresFull-time salaries 8,298,946 8,231,418
Fringe benefits 2,181,811 2,160,442Retiree payouts 100,000 100,000
Part-time salaries & benefits 2,600,000 2,400,000Other costs 1,150,000 1,000,000Salary re-coding 298,000 ??Summer self-supporting savings (50,000) (50,000)
Total funds budgeted 14,578,757 13,841,860
Remaining allocation 1,719,537 414,558
Wilkes CC2% Transfer Test - 2010/11 estimateFebruary 2010 Retreat
Curriculum & Continuing Education
Salary & Fringe Allotment 9,835,288
FT curriculum & CE salaries & benefits (6,000,328)
Adjustment for self-supporting summer contracts 35,000
Adjustment for health sciences funding 204,686
Adjustment for technical education funding 104,454
PT curriculum salaries (1,525,000)
PT CE salaries (950,000)
Subtotal 1,704,100
Adjustments
Reversion (5%) (800,000)
Management flex reserve (235,200)
Advertised positions (est.)
New PT positions
Salary increases above mandated amounts
Net balance available for transfer 668,900(assuming no further reversions)
2% transfer restriction 196,706
Amount over restriction 472,194
Wilkes CC2% Transfer Test - 2010/11 estimateFinal Budget Projection
Curriculum & Continuing Education
Total curriculum & CE allotment 10,026,524
Other costs allotment included (548,888)
Salary & Fringe Allotment 9,477,637
FT curriculum & CE salaries & benefits (6,279,048)
Formula realignment 0
Adjustment for self-supporting summer contracts 35,000
Adjustment for health sciences funding 256,947
Adjustment for technical education funding 118,900
PT curriculum salaries & CE salaries (2,485,996)
Subtotal 1,123,440
Adjustments
Reversion (2.0%) (380,000)
Management flex reserve (563,348)
Health sciences funding used for equipment (256,947)
Technical ed funding used for equipment (118,900)
Advertised positions (est.)
New PT positions
Net balance available for transfer (195,756)(assuming no further reversions)
2% transfer restriction 189,553
Amount over restriction (385,308)
Budget ManagementMonthly Reporting
Monthly budget reports are submitted to Administrative Council Includes summary state budget and departmental
detail Other reports are submitted as requested/necessary
Departments have access to budget reporting through WebAdvisor. Business office can provide additional reports as requested.
Percent ofOutstanding Budget
Budgets Expenditures Encumbrances Balance Exp/enc
State Current Expense Allocations:Regular curriculum 7,997,146Occupational extension 1,524,469Administration & instructional support 5,123,633Multi-campus funding (Ashe) 489,985NIT administrative allowance (est.) 20,000Nursing/Allied Health 204,686Technical Education 104,454Respiratory Therapy grant (non-recurring) 71,763Management flexibility reserve (417,765)3% reversion submitted (413,490)Reversion hold-back 0
Total allocation of salaries/other costs 14,704,881
Less budgets as of 3/08/2010FT salaries 8,204,765 5,422,733 2,745,832 36,200 99.56%
FT benefits 2,082,273 1,398,077 694,376 (10,180) 100.49%PT salaries & benefits 2,555,146 1,722,993 829,229 2,924 99.89%Retiree payouts remaining 40,000 60,000 (20,000) 150.00%Other costs 1,067,778 768,918 86,722 212,138 80.13%Transfer to equipment 699,613Transfer to basic skills (estimate) 0
Total funds budgeted 14,649,575
Remaining allocation 55,306
State Equipment Allocations:Equipment allotment 571,356Equipment reserve funds 80Vocational allotment 19,174Funds transferred to library books 0Funds transferred from current funds 699,613
Total equipment allocation 1,290,223
Less budgets as of 3/08/2010Departments 1,290,223 1,001,641 191,604 96,978 92.48%
Remaining equipment allocation 0
WCC State Budget Analysis March 8, 2010
WCCRemaining allocations - Other Costs3/8/2010
%Amount Amount Encumbrances Available Expended/
Department Unit # Budgeted Expended per Datatel Balance Encumbered
Administration
President 11100 9,500 4,176 5,324 43.96%
Board of Trustees 12100 4,500 525 3,975 11.67%
Financial Services 41100 7,000 5,437 210 1,353 80.67%
Budget balances 41111 13,586 13,586 0.00%
Human Resources 41101 4,500 2,454 2,046 54.53%
Facil ities 43100 3,000 2,946 83 (29) 100.97%
Development Offi ce 61100 2,100 181 1,919 8.62%
Development/Comm Resources 61103 9,900 9,142 897 (139) 101.40%
Total Administration 54,086 24,861 1,190 28,035 48.17%
Institutional Support
Institutional Effectiveness 29103 8,160 1,569 6,591 19.23%
Accreditation - QEP 29106 4,400 2,010 2,390 45.68%
Accreditation - SACS 29110 5,500 3,815 1,685 69.36%
Postage, Printing, Copying 41102 246,832 218,541 1,437 26,854 89.12%
Campus Safety 41107 2,000 727 1,273 36.35%
Information Services 42100 70,000 49,196 2,426 18,378 73.75%
Student Services 51100 9,735 3,773 1,675 4,287 55.96%
Registration & Records 51101 2,911 3,008 344 (441) 115.15%
Financial Aid 51103 6,000 3,772 2,228 62.87%
Counseling 52100 6,453 4,831 1,622 74.86%
Enroll Mgt & Student Life 53100 20,246 6,671 12,014 1,561 92.29%
Marketing 61101 125,000 65,506 14,739 44,755 64.20%
Total General Institution 507,237 363,419 32,635 111,183 78.08%
Instruction
Curriculum
VP of Instruction 21100 4,975 4,655 178 142 97.15%
Video Transmission 21101 12,525 11,912 613 95.11%
Global Education 21104 900 30 870 3.33%
Arts & Sciences 22100 24,660 13,580 3,579 7,501 69.58%
Business/Pub Serv 23100 58,558 43,612 239 14,707 74.88%
Health Sciences 24100 75,012 29,011 4,708 41,293 44.95%
Ind & Engineering 25100 136,000 132,907 10,781 (7,688) 105.65%
Instructional Services 29100 14,543 316 13,043 1,184 91.86%
PM College 29101 1,450 33 1,417 2.28%
e-Learning & Prof Dev 29102 1,600 498 1,102 31.13%
Learning Resources 29104 25,000 15,423 9,577 61.69%
Open Lab & Writing Center 29105 5,000 913 546 3,541 29.18%
Student Support Services 29107 137 137 0.00%
Cooperative Education 29108 2,050 453 1,597 22.10%
Amer Disabil ity Act 29109 4,045 703 3,342 17.38%
Total Curriculum Instruction 366,455 254,046 33,074 79,335 78.35%
Continuing Education
Occupational Ext 31102 65,900 92,456 10,720 (37,276) 156.56%
Extension Supervision 31100 17,000 5,186 548 11,266 33.73%
BLET 34100 7,600 5,202 4,053 (1,655) 121.78%
Ashe Center 37100 35,100 20,416 4,201 10,483 70.13%
Alleghany Center 36100 14,400 3,332 301 10,767 25.23%
Total Continuing Education 140,000 126,592 19,823 (6,415) 104.58%
Total Instruction 506,455 380,638 52,897 72,920 85.60%
Total Departments 1,067,778 768,918 86,722 212,138 80.13%
WCCRemaining Allocations - Equipment3/8/2010
%Total Amount Encumb per Available Expended/
Department Unit # Budget Expended Datatel Balance Encumbered
Administration
President 11100 4,500 3,292 1,208
Financial Services 41100 7,024 5,644 4,246 (2,866)
Funds Held 41111 57,784 57,784
Human Resources 41101 2,665 (2,665)Facil ities/Purchasing 43100 15,000 7,105 7,895
Development Offi ce 61100 0
Development/Comm Resources 61103 2,300 2,299 1
Total Administration 86,608 21,005 4,246 61,357 29.16%
Institutional Support
Institutional Effectiveness 29103 3,600 3,600
Accreditation - QEP 29106 1,250 1,250
General equipment 41102 5,365 5,365 0
Campus Safety 41107 0
Information Services 42100 304,891 312,462 14,351 (21,922)
Student Services 51100 925 925
Registration & Records 51101 0
Financial Aid 51103 1,000 1,000
Counseling 52100 4,075 4,074 1
Enroll Mgt & Student Life 53100 0
Marketing 61101 3,700 2,478 1,222
Total General Institution 324,806 324,379 14,351 (13,924) 104.29%
Instruction
Curriculum Instruction
VP of Instruction 21100 0
General Instruction 21101 0
Global Education 21104 0
Arts & Sciences 22100 17,448 4,136 20,251 (6,939)
Business/Pub Serv 23100 50,492 33,343 22,543 (5,394)
Health Sciences 24100 44,700 22,077 26,358 (3,735)
Ind & Engineering 25100 398,626 296,811 43,818 57,997
Instructional Services 29100 15,646 10,845 4,801
PM College 29101 4,420 3,763 657
e-Learning & Prof Dev 29102 0
Learning Resources 29104 0
Open Lab & Writing Center 29105 57,733 56,219 1,514
Cooperative Education 29108 3,600 3,600
Amer Disabil ity Act 29109 5,375 5,374 1
Vocational Ed funds 31111 19,174 18,507 667
Total curriculum Instruction 617,214 440,230 123,815 53,169 91.39%
Continuing Education
Occupational Extension 31102 68,015 38,272 29,743
Extension Supervision 31100 53,500 54,447 49,192 (50,139)
Basic Skil ls furniture 0
BLET 34100 15,790 17,517 (1,727)
Ashe Center 37100 108,180 93,641 14,539
Alleghany Center 36100 16,110 12,150 3,960
Total continuing education 261,595 216,027 49,192 (3,624) 101.39%
Total Instruction 878,809 656,257 173,007 49,545 94.36%
Total Departments 1,290,223 1,001,641 191,604 96,978 92.48%
Remaining State Budget BalanceJanuary 31, 2010
FT salaries 36,200
FT benefits (10,180)
PT salaries & benefits 2,924
Operating funds 55,306
Total 84,250
Budget deficit coverage - other costs (85,000)
Budget deficit coverage - equipment (88,000)
Salary re-classifications 0
Amount available for allocation (88,750)
Proposed to use all of any available balances for salary re-classifications for savings
to county and institutional funds
NC Community Colleges: North Carolina’s Economic Emergency Room With 31,000 new students ranging from recent high‐school graduates to displaced workers, our state’s community colleges have become the economic emergency room for North Carolina’s workforce. All 58 colleges are struggling to provide the services North Carolinians need at a time when our state’s revenues are tight.
Thousands of laid off workers looking for new job skills are flooding through our doors. Some are‐ seeking short term‐ training through JobsNOW; some, healthcare or first responder training, and some, skills in the fast growing industries of biotechnology, life sciences, aerospace or green technology.‐
A record number of younger full time students have enrolled, attracte‐ d by the economical, quality education available as family finances tighten or drawn by a streamlined articulation agreement between our colleges and our state’s universities offering a gateway to a bachelor’s degree.
Community colleges are on the frontlines of treating North Carolina economic emergency needs. These 2010 11‐ budget requests are put forth to help us attend to or “triage” the workforce and educational needs of tens of thousands of new community college students.
2010‐2011 “Triage” Budget Request
Enrollment Growth $85 million
Unprecedented enrollment increases of at least 31,000 students mean that the NC Community College System has grown by a student size equivalent to UNC Chapel Hill in just one year. Funding for enrollment growth is‐ needed to cover the burgeoning costs of new students and to maintain program quality for all students.
Equipment Growth $5 million
Community colleges remain underfunded for equipment with budgets allowing for replacement only every nine years. The problem is exacerbated by the fact that the equipment budget does not grow with enrollment.
Forward Funding $14 million
Community colleges are the fastest growing education sector but the only one to receive funding based on the previous year’s enrollment. A recurring appropriation to a reserve fund will help manage enrollment surges and begin to align our growth funding with other educational institutions.
Summer Developmental $12 million
Sixty four percent of the 2008 NC High School graduates who enrolled at commu‐ nity colleges took at least one remedial (i.e. developmental) course. Moving more remediation efforts to the currently unfunded summer semester, at a cost of approximately $12 million, will make summers more productive for students working to succeed and will increase the probability of student completion.
State Budget Issues
Faculty/staff salary competitivenessManagement flexibility reductionsReduced state budgetsEquipment fundingEnrollment growth fundsWeighted funding for high-cost programs
Health sciences Technical programs
County Budget Planning
County budget requests are submitted around April 15 Much of the county budgets consists of fixed costs
(utilities, maintenance/custodial salaries/supplies)
Internal planning to determine annual repair/renovation needs and other non-routine costs (vehicle replacements, grounds upgrades, etc.)
Wilkes Community College Ashe Campus
2010-2011 Budget Rationale
Over the past 18 months, the Ashe Campus has experienced tremendous growth, particularly in its curriculum programs. This has put a significant strain on the local operating budget that was exacerbated by the harsh winter that challenged us in heating the facility and maintaining the parking areas for students. The college is presenting a 2010-2011 budget request that reflects the increased costs in three primary areas: building maintenance, heating, and a new rental rate at Family Central where our cosmetology program is located. We have made every effort to hold the line in all areas that do not directly impact the student learning environment. Salary Increases
No salary increases for 2010-2011 Adjustments in fringe benefits, including increases in both health insurance and
required retirement contributions Other Costs
One part-time (18 hours/week) custodial position to assist with building maintenance and cleaning
Increase in heating budget to reflect increased cost associated with growth. This projection is less than the actual money spent in 2009-2010 budget
Increase in water budget to reflect increased cost associated with growth Increase in building maintenance request for replacement of riding mower Decrease in telephone due to cost savings of new VoIP system
Facility Rental
Increase in facility rental for new lease rates at Family Central, home of the WCC-Ashe Campus School of Cosmetic Arts
Supplemental Capital Outlay
Request for continuation of the capital outlay plan to maintain aging facilities and to continue energy saving upgrades, including window replacement in 200 wing
2009-2010BUDGET TO
2010-2011 2010-20112009-2010 BUDGET BUDGETBUDGET REQUEST REQUEST
Salaries & Employee Benefits 136,472$ 149,991$ 13,519$ Custodial & Maintenance Supplies 7,500 7,500 - Gasoline 1,700 1,700 - Vehicle Maintenance 1,000 1,200 200 Bank Fees 100 100 - Postage 200 200 - Travel 700 700 - Telephone 25,769 19,400 (6,369) Communications - Cyber Classroom 8,905 8,905 - Heating (Propane) 18,000 25,000 7,000 Water 4,050 4,600 550 Electricity 38,000 38,000 - Equipment Repairs 1,500 1,500 - Facility Rental 23,331 30,950 7,619 Facility Repairs 5,500 5,500 - Property & Liability Insurance 12,000 12,000 - Service/Maintenance Contracts 2,200 2,200 - Public Relations 750 750 - Membership Dues / Subscriptions 250 250 - Grounds Maintenance 3,500 3,500 - Building Maintenance Equipment 496 4,000 3,504
Total Operating Request 291,923$ 317,946$ 26,023$
ASHE CAMPUSWILKES COMMUNITY COLLEGE
LOCAL OPERATING BUDGET REQUESTFOR FISCAL YEAR 2010-2011
County Budget Planning
County budgets are generally approved by the respective commissioner groups in June
County budgets must also be approved by the WCC trustees and submitted to the NCCCS
Local Budget Analysis2009/10 Projected
Regular county appropriation (excluding supplement) 3,207,681
Supplemental capital outlay 0
Total funds available 3,207,681
Projected expenditures
FT salaries & benefits 1,370,000
PT salaries & benefits 160,000
Longevity 20,000
Insurance 225,000
Travel 3,000
Utilities 825,000
Garbage disposal 30,000
Courier service 15,000
Vehicle repairs/maint/gasoline 70,000
Equipment repairs 10,000
Maintenance supplies 75,000
Custodial supplies 40,000
Service/maintenance contracts 25,000
Uniforms 1,500
Grounds supplies 50,000
Other supplies 10,000
Facility rental 12,000
Energy performance contract 95,806
Vehicle replacement 20,000
Miscellaneous 7,500
Total 3,064,806
Subtotal 142,875
Transfer for renovation projects
Net available 142,875
County Budget Issues
Adequate funding for new facilities and renovations
Adequate funding for ongoing support of new and existing facilities
Adequate funding for maintenance of aging facilities
Local salary supplement parity with public schools
Capital Projects
By statute, counties are responsible for community college facilities
State has provided bond financing for capital construction and renovations on several occasions
WCC Endowment Corp has provided significant funding for WCC facilities
Capital Projects
Changing landscape for capital project funding Economic climate:
Severe impact on traditional and potential donors Less cash flow from other fundraising activities No borrowing capacity/appetite for the state or counties Increased facility demands due to enrollment increases
and aging buildings
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