napa valley community college district general fund · napa valley community college district...

NAPA VALLEY COMMUNITY COLLEGE DISTRICTGENERAL FUND

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending June 30, 2011

A. INCOME

ADOPTED REVISED AMOUNTDESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT

FEDERAL INCOMEFederal Work Study Program 122,755 122,950 122,950 0 0.0%Talent Search 42,018 295,509 295,508 1 0.0%Student Support Services 40,564 283,267 283,267 0 0.0%Student Financial Aid 23,800 19,637 19,637 0 0.0%Upward Bound 72,478 260,671 260,671 0 0.0%Veterans Education 1,000 1,225 1,225 0 0.0%VATEA - Title IIC 168,000 168,095 168,095 0 0.0%VATEA - Tech Prep Educ Prog 70,000 73,431 73,430 1 0.0%Workability III Program 321,644 321,644 321,637 7 0.0%Small Business Dev. Ctr. Act 72,000 98,144 98,143 1 0.0%TAN.F. Funding 12,214 16,015 16,015 0 0.0%Nursing Grant - WIA 465,177 791,796 791,797 (1) (0.0%)ARRA Federal Funds 34,703 49,714 49,714 0 0.0%Other Federal Income 30,000 87,834 87,833 1 0.0%Total Federal Income 1,476,353 2,589,932 2,589,922 10 0.0%

STATE INCOMEState General Apportionments 9,251,829 10,182,852 10,182,852 0 0.0%Apprenticeship Apportionment 34,000 42,803 42,803 0 0.0%Basic Skills Growth Funds 90,000 90,000 90,000 0 0.0%Extended Opportunity Prog & Serv 204,506 386,260 386,260 0 0.0%Enrollment Fee Administration 15,000 19,097 19,097 0 0.0%Disabled Student Program & Serv 974,875 990,841 990,841 0 0.0%Coop Agencies Resources for Educ 33,579 24,804 24,804 0 0.0%Student Financial Aid Administration 148,969 230,808 230,808 0 0.0%Economic Development Programs 385,131 226,201 226,200 1 0.0%Nursing Economic Development 422,068 422,068 422,068 0 0.0%T.A.N.F. Funding 12,215 16,015 16,015 0 0.0%Matriculation Program - Credit 259,794 187,259 187,259 0 0.0%Matriculation Program - Non-Credit 49,174 67,895 67,895 0 0.0%CalWorks 136,048 125,603 125,603 0 0.0%Career Technical Funds 296,383 418,136 418,135 1 0.0%Faculty & Staff Diversity Fund 11,435 2,191 2,191 0 0.0%Faculty/Staff Development 0 0 0 0 0.0%PT Faculty Compensation Funds 94,000 84,853 84,854 (1 ) (0.0%)Instructl Equipment Fund-One Time 0 15,864 12,000 3,864 0.0%Instructl Equipment Fund-an-Going 9,146 8,493 8,492 1 0.0%MESA 58,160 56,509 56,509 0 0.0%Foster Parent Training Program 43,000 40,628 40,628 0 0.0%POST Contract Income 1,250,000 744,699 744,699 0 0.0%PT Faculty Office Hours 3,000 0 0 0 0.0%Mandated Costs Reimbursement 0 121,269 121,269 0 0.0%



A. INCOME


Tax Relief Subventions 132,500 132,944 132,944 0 0.0%Lottery Income 851,200 775,984 775,984 0 0.0%Other State Income 613,808 79,303 79,303 0 0.0%Total State Income 15,379,820 15,493,379 15,489,513 3,866 0.0%

LOCAL INCOMESecured Roll 21,125,000 20,894,256 20,894,256 0 0.0%Unsecured Roll 906,000 810,789 810,789 0 0.0%Prior Year Taxes 13,975 40,806 40,806 0 0.0%Educ. Revenue Augmentation Fund (3,500,000) (3,854,309) (3,854,309) 0 0.0%Interest On Property Taxes 15,000 7,886 7,885 1 0.0%Contributions 47,290 54,027 54,027 0 0.0%Nursing Grants 0 61,301 61,301 0 0.0%Contract Services 46,832 51,377 51,377 0 0.0%Sales 700 4,583 4,583 0 0.0%Rentals 100,000 142,365 142,365 0 0.0%Interest Income 103,137 106,164 106,163 1 0.0%Community Service Fees 649,000 793,467 793,467 0 0.0%Health Services Fee 0 192,215 192,215 0 0.0%Enrollment Fees 2,000,000 1,676,082 1,676,081 1 0.0%Instructional Material Fees 75,800 113,402 113,402 0 0.0%Non-Resident Tuition & Charges 230,000 166,051 166,051 0 0.0%Parking Fees 240,000 289,681 289,681 0 0.0%Other Student Fees & Charges 223,000 49,617 49,617 0 0.0%Other Local Income 210,800 (30,179~ {30,393) 214 {0.7%~Total Local Income 22,486,534 21,569,581 21,569,364 217 0.0%

OTHER FINANCING SOURCES 1,223,300 1,130,953 1,130,952 1 0.0%

TOTAL INCOME 40,566,007 40,783,845 40,779,751 4,094 0.0%



B. EXPENDITURES

ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED

DESCRIPTION BUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENT

ACADEMIC SALARIESInstructors Sal - Reg Sched 6,214,307 5,868,455 5,854,952 13,503 0.2%Nonlnstrl Sal - Reg Sched 3,428,231 3,558,865 3,575,818 (16,953) (0.5%)Instrl Sal - Oth NonReg Sched 4,393,995 4,256,758 4,256,758 0 0.0%Nonlnstrl Sal - Oth NonReg Sch 282,642 607,430 610,160 (2,730} (0.4%}Total Academic Salaries 14,319,175 14,291,508 14,297,688 0 (6,180) (0.0%)

CLASSIFIED SALARIESClassified Admin. Salaries 1,444,815 1,446,538 '1,446,540 (2) (0.0%)Classified Salaries - Regular 5,238,504 5,371,356 5,371,345 11 0.0%Classified Sal - Instrl Aides 810,980 693,412 693,410 2 0.0%Classified Sal - All Others 1,594,357 1,791,761 1,799,786 (8,025} (0.4%}Total Classified Salaries 9,088,656 9,303,067 9,311,081 0 (8,014) (0.1%)

EMPLOYEE BENEFITSState Teachers Retirement Sys 1,088,323 821,271 822,416 (1,145) (0.1%)Public Empl Retirement Syst 1,400,697 1,447,363 1,446,795 568 0.0%Old Age, Surv, Disab & Hlth Ins 958,592 1,045,408 1,045,263 145 0.0%Health And Welfare Benefits 3,403,349 3,596,714 3,594,835 1,879 0.1%State Unemployment Insur 170,855 173,396 173,480 (84) (0.0%)Workers Compensation Insur 455,521 462,653 462,861 (208) (0.0%)Other Employee Benefits 394,059 96,367 96,544 (177} (0.2%}Total Employee Benefits 7,871,396 7,643,172 7,642,194 0 978 0.0%

BOOKS AND SUPPLIESComputer Software 2,402 5,232 5,230 2 0.0%Books 5,117 23,366 23,360 5 1 0.0%Instructional Supplies 318,628 594,684 588,337 6,342 5 0.0%Other Supplies 780,041 509,226 507,636 12,594 (11,004} (2.2%}Total Books & Supplies 1,106,188 1,132,508 1,124,563 18,941 (10,996) (1.0%)

OTHER OPERATING EXPENSESGuest Speakers, Lecturers, Instr 108,493 56,572 56,572 0 0.0%Consultants/Program Advisors 21,953 51,527 51,527 0 0.0%Contract For Instructional Prog 366,746 567,461 566,846 615 0 0.0%Other Personal Services 397,461 885,192 881,003 32,150 (27,961) (3.2%)Travel, Confer & Mileage Exp 197,141 251,027 252,286 5,497 (6,756) (2.7%)



B. EXPENDITURES


DESCRIPTION BUDGET BUDGET AMOUNT AMOUNT AMOUNT PERCENTInstit'l Dues And Memberships 60,221 61,501 61,501 0 0.0%Insurance 428,125 428,642 428,642 0 0.0%Utilities & Housekeeping Serv 1,088,991 1,294,266 1,001,686 305,019 (12,439) (1.0%)Rents, Leases And Repairs 947,403 1,062,181 1,044,981 23,920 (6,720) (0.6%)Legal, Election And Audit Exp 212,148 336,020 336,020 0 0.0%Other Services And Expenses 502,040 458,884 456,930 1,857 97 0.0%Total Other Operating Expenses 4,330,722 5,453,273 5,137,994 369,058 (53,779) (1.0%)

CAPITAL OUTLAYSBuilding Improve/Other Costs 0 115 115 0 0.0%Library Books 31,293 8,263 6,090 2,172 1 0.0%Equipment - New & Replace't 393,304 388,379 379,899 10,110 P ,630} {0.4%}Total Capital Outlays 424,597 396,757 386,104 12,282 (1,629} (O.4%}

OTHER OUTGOInterfund Transfers 1,169,800 1,231,166 1,231,166 0 0.0%Student Financial Aid 30,000 70,977 70,977 0 0.0%Prior Year Encumbrances 0 0 0 0.0%Unallocated Funds 2,786,469 14,449 14,449 100.0%Student Reimbursements 0 1,500 1,500 0 0.0%Total Other Outgo 3,986,269 1,318,092 1,303,643 0 14,449 1.1%

TOTAL EXPENDITURES 41,127,003 39,538,377 39,203,267 400,281 (65,171 } (0.2%}

\,,--.

NAPA VALLEY COMMUNITY COLLEGE DISTRICTCHILD DEVELOPMENT FUND


A. INCOME


FEDERAL INCOMEFederal Work Study Program 20,000 20,594 20,594 0 0.0%Child Care Food Reimbursement 50,000 47,571 47,571 0 0.0%Child Care Instructional Materials 1,374 0 0 0.0%InfantIToddler Resource 0 1,288 1,288 0 0.0%Total Federal Income 71,374 69,453 69,453 0 0.0%

STATE INCOMEChild Care Tax Bailout 66,300 66,222 66,222 0 0.0%Child Care Pre-School Grant 342,255 295,267 295,267 0 0.0%Child Care Block Grant 429,267 424,737 424,737 0 0.0%Child Care Food Reimbursement 3,200 2,915 2,915 0 0.0%Other State Revenue 0 39 0 39 0.0%

Total State Income 841,022 789,180 789,141 39 0.0%

LOCAL INCOMEInterest Income 1,200 1,565 1,565 0 0.0%Parent Fees 54,000 54,074 54,074 0 0.0%Other Local Income 250 667 666 1 0.1%Total Local Income 55,450 56,306 56,305 1 0.0%

OTHER FINANCING SOURCESTransfer from General Fund 0 140,750 140,750 0 0.0%

Transfer from Bookstore 52,800 52,800 52,800 0 0.0%

Total Other Financing 52,800 193,550 193,550 0 0.0%

TOTAL INCOME 1,020,646 1,108,489 1,108,449 40 0.0%

NAf-'A VALLEY COMMUNITY COLLEGE DISTRICTCHILD DEVELOPMENT FUND


B. EXPENDITURES



ACADEMIC SALARIESAdmin/Instructional Salaries 50,000 51,966 51,966 0 0.0%

CLASSIFIED SALARIESClerical & Office Sal - Reg 463,829 431,058 431,058 0 0.0%Student Help - Nonlnstr 10,200 1,258 1,258 0 0.0%Federal Work Study - Nonlnstr 20,000 20,594 20,594 0 0.0%Oth Classified Sal- PT Nonlnstr 156,650 211,599 211,598 1 0.0%Total Classified Salaries 650,679 664,509 664,508 0 1 0.0%

EMPLOYEE BENEFITSState Teachers Retirement Sys 4,125 4,287 4,287 0 0.0%Public Empl Retirement System 79,075 84,161 84,161 0 0.0%Old Age, Surv, Disab & Hlth Ins 42,223 45,501 45,502 (1) (0.0%)Health And Welfare Benefits 93,350 92,298 92,298 0 0.0%GASB45 Benefits 0 84,763 84,762 1 0.0%State Unemployment Insurance 5,134 5,488 5,487 1 0.0%Workers Compensation Insur 13,982 14,811 14,810 1 0.0%Other Employee Benefits 5,117 4,811 4,810 1 0.0%Total Employee Benefits 243,006 336,120 336,117 0 3 0.0%

BOOKS AND SUPPLIESInstructional Supplies 1,374 1,565 1,565 0 0.0%Other Supplies 25,900 33,136 33,156 (20) (0.1%~Total Books & Supplies 27,274 34,701 34,721 0 (20) (0.1%)

OTHER OPERATING EXPENSESTravel, Confer & Mileage Exp 350 155 155 0 0.0%Utilities & Housekeeping Serv 1,900 2,172 2,171 1 0.0%Repair & Maintenance 2,200 14,631 14,631 0 0.0%Other Services & Expenses 3,100 2,897 2,898 p~ ~O.O%)Total Other Operating Exp. 7,550 19,855 19,855 0 0 0.0%

CAPITAL OUTLAYBuildings-I mprovements/Renov 0 0 0 0.0%New Equip, Instr, Non-Cap 1,000 1,246 1,246 0 0.0%

Total Capital Outlay 1,000 1,246 1,246 0 0 0.0%

OTHER OUTGOTransfer to General Fund 20,500 0 0 0 0.0%

Total Other Outgo 20,500 0 0 0 0 0.0%

TOTAL EXPENDITURES 1,000,009 1,108,397 1,108,413 0 ~16) (0.0%)

NAP~ VALLEY COMMUNITY COLLEGflSTRICTCAPITAL OUTLAY PROJECTS FUhd

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending June 30,2011

A. INCOME

RECEIVED/ ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


STATE INCOMEScheduled Maintenance 100,000 100,000 100,000 100.0%Other State Funds 0 0 0 0.0%Total State Income 100,000 100,000 0 0 100,000 100.0%

LOCAL INCOMEInterest Income 2,000 2,000 3,676 (1,676) -83.8%Other Local Income 0 0 77,329 {77,329} 0.0%Total Local Income 2,000 2,000 81,005 0 (79,005) -3950.3%

TOTAL INCOME 102,000 102,000 81,005 0 20,995 20.6%

B. EXPENDITURES

SALARIES and BENEFITSSalaries (Academic/Class/FT /PT) 0 0 0 0.0%Employee Benefits 0 0 0 0.0%Total Books and Supplies 0 0 0 0 0 0.0%

BOOKS and SUPPLIESOther Supplies 0 0 0 0.0%Total Books and Supplies 0 0 0 0 0 0.0%

OTHER OPERATING EXPENSESOther Operating Expenses 0 0 0 0.0%Total Other Operating Expense 0 0 0 0 0 0.0%

CAPITAL OUTLAYBuildings - Architects 0 0 0 0.0%Buildings - Construction 0 0 44,340 (44,340) 0.0%Buildings - Improve/Renovation 200,000 200,000 200,000 100.0%Buildings - Other Costs 0 0 0 0.0%Equipment, Instructional 0 0 0 0.0%Equipment, Non-I nstructional 0 0 7,500 {7,500} 0.0%Total Capital Outlay 200,000 200,000 51,840 0 148,160 74.1%

TOTAL EXPENDITURES 200,000 200,000 51,840 0 148,160 74.1%

DESCRIPTION

NAPA VALLEY COMMUNITY COLLEGE DISTRICTPOST RETIREMENT BENEFITS FUND


A. INCOME

ADOPTEDBUDGET

RECEIVEDIEXPENDEDAMOUNT

REVISEDBUDGET

LOCAL INCOMEInterest IncomeOther Local RevenueTotal Local Income

OTHER FINANCING SOURCES

TOTAL INCOME

OTHER OUTGOInterfund TransfersTotal Other Outgo

TOTAL EXPENDITURES

45,000 22,882 22,882

° 48,121 48,12145,000 71,003 71,003

1,169,800 1,090,416 1,090,416

1,214,800 1,161,419 1,161,419

B. EXPENDITURES

1,169,8001,169,800

1,090,4161,090,416

1,090,4161,090,416

1,169,800 1,090,416 1,090,416

ENCUM-BERED

AMOUNT

UNEMCUM-BERED

AMOUNT

°

°

°°

PERCENT

°°0.0%0.0%

° 0.0%

° 0.0%

° 0.0%

° 0.0%

° 0.0%

° 0.0%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "A"

FINANCIAL REPORT OF INCOME AND EXPENDITURESFor The Period Ending June 30,2011

A. INCOME

RECEIVEDI ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


STATEINCOMETax Relief Subventions 15,000 606 606 0 0.0%Total State Income 15,000 606 606 0 0 0.0%

LOCALINCOMEProperty Taxes 2,385,000 72,279 72,279 0 0.0%Interest Income 48,000 26,330 26,330 0 0.0%Total Local Income 2,433,000 98,609 98,609 0 0 0.0%

TOTAL INCOME 2,448,000 99,215 99,215 0 0 0.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc Charges 2,377,581 2,377,581 2,377,581 0 0.0%

Total Other Outgo 2,377,581 2,377,581 2,377,581 0 0 0.0%

TOTALEXPENDITURES 2,377,581 2,377,581 2,377,581 0 0 0.0%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "B"


A. INCOME



STATE INCOMETax Relief Subventions 30,200 27,327 27,327 0 0.0%Total State Income 30,200 27,327 27,327 0 0 0.0%

LOCAL INCOMEProperty Taxes 4,569,800 4,839,122 4,839,122 0 0.0%Interest Income 20,000 18,811 18,811 0 0.0%Total Local Income 4,589,800 4,857,933 4,857,933 0 0 0.0%

TOTAL INCOME 4,620,000 4,885,260 4,885,260 0 0 0.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc ChargesTotal Other Outgo

4,546,0564,546,056

4,546,0564,546,056

4,546,0564,546,056 o

o 0.0%o 0.0%

TOTAL EXPENDITURES 4,546,056 4,546,056 4,546,056 o o 0.0%

NAPA VALLEY COMMUNITY COLLEGE DISTRICTNVC DEBT SERVICE FUND - SERIES "c"


A. INCOME



STATE INCOMETax Relief Subventions 0 0 0 0.0%Total State Income 0 0 0 0 0 0.0%

LOCAL INCOMEProperty Taxes 0 0 0 0.0%Interest Income 50 29 29 0 0.0%Total Local Income 50 29 29 0 0 0.0%

TOTAL INCOME 50 29 29 0 0 0.0%

B. EXPENDITURES

OTHER OUTGOBond Interest & Other Svc Charges 0 0 0 0 0.0%

Total Other Outgo 0 0 0 0 0 0.0%

TOTAL EXPENDITURES 0 0 0 0 0 0.0%

DESCRIPTION

NAPA VALLEY COMMUNITY COLLEGE DISTRICTBOND PROJECTS FUND - SERIES "C"


LOCAL INCOMEInterest IncomeOther Local IncomeTotal Local Income

OTHER FINANCING SOURCESale of BondsTotal Other Financing

TOTAL INCOME

ADOPTEDBUDGET

100,000o

100,000

100,000

A. INCOME

REVISEDBUDGET

72,912o

72,912

o

72,912

RECEIVED/EXPENDEDAMOUNT

72,912

72,912

o

72,912

ENCUM-BERED

AMOUNT

UNEMCUM-BERED

AMOUNT PERCENT

o

o

o

o

oo

0.0%0.0%

o 0.0%

0.0%o 0.0%

o 0.0%

"-

NAPA VALLEY COMMUNITY COLLEGE DISTRICTBOND PROJECTS FUND - SERIES IICII


B. EXPENDITURES

RECEIVED/ ENCUM- UNEMCUM-ADOPTED REVISED EXPENDED BERED BERED


SALARIESClassified Salaries (FT, PT) 263,253 383,422 383,423 {1~ {O.O%~Total Salaries 263,253 383,422 383,423 0 (1) {O.O%)

EMPLOYEE BENEFITSEmployee Benefits 84,247 98,520 98,520 0 0.0%Total Employee Benefits 84,247 98,520 98,520 0 0 0.0%

BOOKS AND SUPPLIESOther Supplies 50,000 58,258 58,258 0 0.0%Total Books and Supplies 50,000 58,258 58,258 0 0 0.0%

OTHER OPERATING EXPENSESPersonal Services 155,730 97,543 69,910 27,632 1 0.0%Conferences/Travel 0 0 0 0.0%Legal/Advertising 0 157,754 157,755 (1) 0.0%Other Miscellaneous Expense 146,770 72,596 72,599 {3~ {O.O%~Total Other Operating Expense 302,500 327,893 300,264 27,632 {3) (0.0%)

CAPITAL OUTLAYSite/I mprovements 2,154,946 167,101 95,183 71,918 0 0.0%Buildings - Architects 844,640 769,977 610,611 159,366 0 0.0%Buildings - Construction 5,096,830 4,019,600 3,829,910 182,600 7,090 0.2%Buildings - Other Costs 3,367,534 2,322,646 2,314,751 7,896 (1) (0.0%)Equip-New, NonCap/Cap 706,860 1,504,396 1,244,865 259,530 1 0.0%Total Capital Outlay 12,170,810 8,783,720 8,095,320 681,310 7,090 0.1%

OTHER OUTGOPrior Year Encumbrances 100,000 0 0 0.0%Total Other Outgo 100,000 0 0 0 0 0.0%

TOTAL EXPENDITURES 12,970,810 9,651,813 8,935,785 708,942 7,086 0.1%

napa valley community college district general fund · napa valley community college district...

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