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

Questions?