Financial Statements
For the Period
September 1, 2012 ‐ September 30, 2012
For the Meeting of the Board of Trustees ‐ Octo...
Table of Contents
For the Period September 1, 2012 ‐ September 30, 2012
For the Meeting of the Board of Trustees

Houston ...
MEMORANDUM 
 

To: 

 
       

Houston Community College System  
Board of Trustees 

Via: 

 

Dr. Mary Spangler, Chance...
Managements Discussion and Analysis
Thru September 30, 2012

Total revenues and expenditures by expense type for the Opera...
Managements Discussion and Analysis
Thru September 30, 2012


Instructional and Other Materials expenses totaled $378,773...
Managements Discussion and Analysis
Thru September 30, 2012

Balance Sheet – Operating Fund   


Cash and Investments
Cas...
Exemptions	&	Waivers
Thru	September	30,	2012
FY	2011‐12

Account

	End	of	Year	
Activity	

	Year‐to‐Date	
Activity	thru	
0...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED
g
YTD Adjusted Budget

REVENUES
Sta...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Expenditures
YTD Adjusted Budget by Division
 % of 
Adjusted 
Budget 

 INSTRUC‐
TION ...
Houston Community College
Cash Flow Analysis ‐ Monthly Percentage of Budget Used
FY2013 vs. FY2012

Sept.
Central         ...
Central College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget 
FY2012

EXPENSES
Faculty‐FT...
Northeast College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget 
FY2012

EXPENSES
Faculty‐...
Southeast College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget 
FY2012

EXPENSES
Faculty‐...
Division of Extended Learning
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget 
FY2012

EXPEN...
HOUSTON COMMUNITY COLLEGE
Annual Fundable Contact Hours 
FY 2006-07 thru FY 2011-12

30,000,000
+15.1%

25,000,000
+2.5%

...
HOUSTON COMMUNITY COLLEGE
Unduplicated Headcount Comparison Semester‐To‐Semester (FY 2009‐10 thru FY 2012‐13)
Fall Semeste...
HOUSTON COMMUNITY COLLEGE
Revenues & Expenditures Comparison Year to Date Thru September 30, 2012

 60,000,000

 50,000,00...
HOUSTON COMMUNITY COLLEGE

`

Monthly Revenues & Expenditures Comparison Year to Date By Month
 70,000,000
 65,000,000
 60...
HOUSTON COMMUNITY COLLEGE
Revenues Comparison Year to Date Thru September 30, 2012 by Source

 30,000,000

 25,000,000

 2...
HOUSTON COMMUNITY COLLEGE
Expense Comparison Year to Date Thru September 30, 2012 by Source
 30,000,000
 29,000,000
 28,00...
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  1. 1. Financial Statements For the Period September 1, 2012 ‐ September 30, 2012 For the Meeting of the Board of Trustees ‐ October 25, 2012 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ September 30, 2012 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Summary HCCS Unrestricted Revenue & Expenditures Adjusted Budgets by Division Actual YTD by College  Cash Flow Analysis Contact Hours Reimbursement Enrollment Data Revenue & Expenditure YTD thru September 30, 2012 Revenue and Expenditures with Trendlines Revenue Source Comparison By Year Expenditure Source Comparison By Year 1 2 2 3 8 9 10 11 12 13 Fund Balances Balance Sheet By Fund   14 Designated Funds Budget Summary / Cash Position 15 Capital Projects &     Unexpended     Plant Fund Bonds/Notes Unexpended Plant Fund Projects 2004 CIP Projects Maintenance Tax Notes 2006 (Central Utility Plant Project) Maintenance Tax Notes/Sr. Lien Bonds 2008 Maintenance Tax Notes 2010 Schedule of Bonds & Maintenance Tax Notes 16 17 25 26 28 29 Auxiliary Sources and Uses of Auxiliary Funds 30 Restricted Funds Grants, Contracts and Student Aid 32 Position Control 2013 Positions 38 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 40 49 50 Charts Houston Community College ‐ Public Facility Corporation Statement of Net Assets Statement of Cash Flows  (Cash Basis‐ Interim Period) Public Safety Institute Westgate Hayes Road ‐ Alief Project Northline Mall Project PFC 1 PFC 2 PFC 3 PFC 4 PFC 5 PFC 6
  3. 3. MEMORANDUM    To:            Houston Community College System   Board of Trustees  Via:    Dr. Mary Spangler, Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    October 18, 2012    Re:    Financial Report for Month Ended September 30, 2012        Enclosed please find the preliminary financial reports for the month ending  September 30, 2012 for your review.  The financial report is an internal  management report submitted to the Board of Trustees to compare actual  financial activities to the approved budgets, strategic priorities, and financial  policies for the reported fiscal year.      Operating Fund net revenue through September 30, 2012 is $55,236,069  which is 5.5% below last year.  Expenditures year‐to‐date total $25,333,253  which is 26.5% less than the same time last year, for a net of $29,902,816.    The reserves for the month of September 2012 are $62,779,856 or 21.2% of  revenues (see page IV).  Thus, we continue to project a healthy fiscal strength  for the college. 
  4. 4. Managements Discussion and Analysis Thru September 30, 2012 Total revenues and expenditures by expense type for the Operating Fund for 2012‐2013 are reported on page one,  behind the tab Detailed Financial Statements. Highlights of financial activities year‐to‐date are as follows: Revenues  State Appropriations received year to date totaled $9,633,901, 0.4% below last year. Total appropriations  received are expected to be $70,014,007.  This amount was reduced by $218,031 due to a formula reallocation  to align with the Legislative Budget Board data and methodology.  Ad Valorem Tax collections totaled $2,602 year‐to‐date.  The year‐to‐date total is 50.4% below last year.  We  project total tax revenue for the fiscal year will be $102,195,871  Tuition and Fees net revenue year to date totaled $43,959,695 which is 7% lower than the same time last year.   We are projecting tuition and fees revenue to be $114,588,415.    Tuition & Fee‐Extended Learning receipts totaled $1,531,158 year to date, 8.9% above last year.  Total tuition  and fees‐Extended Learning at fiscal year end are expected to be $6,188,581. Total revenue collections, net of exemptions and waivers, totaled $55,236,069 year‐to‐date.  This is a 5.5%  decrease below last year.  Expenditures   Total Salaries are $14,180,843 year‐to‐date, 0.5% below the previous year.  Total salaries at year end are  expected to be $161,390,172.  Benefits costs totaled $1,331,833 year‐to‐date, 3.7% above last year.  Total benefits at fiscal year end are  expected to be $18,209,297.  Marketing and Advertising expense totaled $148,098 year‐to‐date, a 69.7% increase compared to last year.   Marketing expenses are projected to be $1,459,487 at fiscal year end.  Rental and Leases expenses totaled $175,466 year‐to‐date, which is 88.5% below the previous year.  Total  expenses at  year end are projected to be $3,825,364.  Insurance/Risk Management payments totaled $6,562,016 year‐to‐date, 5.8% above last year.  The increase is  due to an increase in insurance premiums.  Total expenses for the year are expected to be within budget at  $6,871,724.  Contract Services expense totaled $462,147 year‐to‐date.  Fiscal year end expenses are projected to be  $23,480,438.  Utilities costs totaled $357,816 year‐to‐date.   We will continue to monitor these costs.  Total utilities cost at  fiscal year end is projected to $12,889,610. i
  5. 5. Managements Discussion and Analysis Thru September 30, 2012  Instructional and Other Materials expenses totaled $378,773 year‐to‐date, which is 63.7% below last year.   Expenses in this area are projected to be $11,135,329.  Transfers/Debt activities totaled $980,946 year‐to‐date.  Items in this expense category include all student  revenue bond payments, transfers for scholarship matching funds, and transfers to the Unexpended Plant Fund.   Total expenses are expected to be $33,699,339. Total operating fund expenditures year‐to‐date total $25,333,253, a 26.5% decrease below last year.    Budget Priorities funding allocated for the year are detailed below through September 30, 2012.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $                         ‐ $        6,127,136 Position Management            3,800,000            3,475,354               324,646 Other            1,445,240               148,654            1,296,586 Total Contingency/Budget Priorities $      11,372,376 $       3,624,008 $       7,748,368 Grants  The college has received $110,000 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $939,825. Total grant awards (federal, state & private) year‐to‐date total, $40,722,024. Unexpended Plant Fund    Cash Position ‐ The use of the Unexpended Plant Fund Excluding 2004 CIP for deferred maintenance projects was  discontinued in FY 2009.  All deferred maintenance expense is captured in the operating account.  See page 15  for prior year encumbrances.   Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition  projects for a budget of $46,115,648.  Funds for these projects are 100% committed.  See page 16 for more  details.  The 2004 CIP budgets are $263,779,995 and are 99.98% committed. The spending categories in the schedule  have now been revised for more ease of reference to the Board approved budget.  Please see page 17 for the  summary and pages 19 through 23 for details.  The Maintenance Tax Note 2006 tracks the financial progress of the Central Utility Plant.  Commitments year‐to‐ date total $12.5 million, 99.87% of budget.  See page 25 for the details.  Public Facility Corporation  The Public Facility Corporation tracks the progress of the PFC ‐ Public Safety Institute, Katy Campus (Westgate),  Alief and Northline Mall deferred maintenance, new construction and renovation projects.  Expenditures year‐to‐ date total $100.8 million, 98.7% of budget. See pages PFC 1‐6 for details.  ii
  6. 6. Managements Discussion and Analysis Thru September 30, 2012 Balance Sheet – Operating Fund     Cash and Investments Cash Investments     Total  September 2012 September 2011 $          79,071,982               10,982,176 $          90,054,158 $          65,832,195                                  ‐ $          65,832,195 Fund Balance Unaudited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               67,012,410                296,157,275 $             363,169,685 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             296,157,275                     2,395,994 $             298,553,269 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               64,616,416 Required Reserve for FY 2013 (11% Projected Revenues) $               32,577,300 Added Reserves $               32,039,116 Additional Expenditures Funded From Reserves: FY2012‐2013 Salary Increases Total Expenses Paid From Reserves Budget         (1,836,560) $       (1,836,560) Added Reserves Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue Expense to Date                           ‐ $                         ‐  Balance                   (1,836,560)                  (1,836,560) $               30,202,556 $               32,577,300 $               62,779,856 21.2% The projected reserves at September 30, 2012 of $62,779,856 is an estimate at this time and represents 21.2% of  expected general fund revenue for this fiscal year, which is within our financial stability policy requiring us to maintain  a fund balance of 9% ‐11% of general fund revenues as of August 31.   iii
  7. 7. Exemptions & Waivers Thru September 30, 2012 FY 2011‐12 Account End of Year Activity Year‐to‐Date Activity thru 09/30/2011 FY 2012‐13 Year‐to‐Date Activity thru 09/30/2012 Tuition Budget: Adjusted Budget FY 2012‐13 Exemptions & Waivers Adjusted Budget FY 2012‐13, Net Revenues Received: Tuition Waivers & Exemptions: Dual Credit Other Total Waivers & Exemptions Total Tuition Revenue, Net $ 43,067,676 (2,811,473) $ 40,256,203 48,824,432 21,595,136 20,075,321 (5,170,736) (1,693,502) (6,864,238) $ 41,960,194 (2,357,760) (690,087) (3,047,847) $ 18,547,289 (2,071,988) (739,485) (2,811,473) $ 17,263,848 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $ 6,188,581 (180,108) $ 6,008,473 Revenues Received: Tuition Waivers & Exemptions: 8,853,381 1,595,561 1,711,266 Corrections Total EL Tuition Revenue, Net (2,612,080) (188,991) (180,108) $ 6,241,301 $ 1,406,570 $ 1,531,158 Note: As of December 31, 2008, the financial statements reflect all expenses incurred for Exemptions and Waivers as net of tuition and fee revenue. Prior to this date Exemptions & Waivers were shown as an expenditure and revenue was shown as gross revenue. Exemptions & Waivers Dept of Corrections Dual Credit Waiver $ 2,612,080 5,170,736 $ 188,991 2,357,760 Other: Employee Fee Exemptions Firemen Hazelwood Deaf & Blind High Ranking Hi SCH Grad Child of Disabled Vet ETC Nonres Military Per & Dep Nonres Teach/Research Asst Nonres Competitive Scholar Senior Citizens Scholarship Distribution Apprenticeship Waivers Special Fees Waiver HFD A VISA Waiver (Non‐Alien Waiver) Refugee Waiver Foster Children‐Resident Fire Academy Waiver Undocumented Students TX Tomorrow Waiver Peace Officer Exemption Total Other Exemptions Grand Total Exemptions & Waivers 84,810 42,521 906,036 309,603 868 431 2,390 13,905 ‐ 18,730 1,450 (28) 117 1,110 (1,554) 294,543 157 2,171 2,874 13,368 1,693,502 $ 9,476,318 33,212 19,661 347,914 127,154 372 978 708 5,418 ‐ 8,130 1,450 ‐ 26 iv $ 180,108 2,071,988 29,244 8,458 437,834 120,599 1,178 1,139 ‐ 5,841 1,062 6,653 ‐ ‐ ‐                    1,110 ‐ (1,110) ‐ 135,904 123,617 ‐ ‐ 1,283 ‐ 2,875 ‐ 5,002 3,860 690,087 739,485 $ 3,236,838 $ 2,991,581
  8. 8. HOUSTON COMMUNITY COLLEGE 2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED g YTD Adjusted Budget REVENUES State Appropriations Ad Valorem Taxes Tuition, Net Fees Other Local Income* Tuition & Fee, Net  ‐‐ Extended Learning Grant Revenue Actuals %  YTD Actuals Thru  YTD Actuals Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  PriorYTD September 30, 2012 September 30, 2011 vs. 2011‐2012 $          70,232,038 $        9,633,901 $        9,676,923 $            (43,022)           102,195,871                  2,602                  5,244                (2,643)             43,067,676        17,263,848        18,547,289        (1,283,442)             71,520,739        26,695,847        28,720,591        (2,024,744)                 2,952,370                74,021                72,589                  1,432                 6,188,581            1,531,158           1,406,570              124,588                                ‐                 34,693                 19,708                  14,985           55,236,069         58,448,914          (3,212,845) Total Revenues           296,157,275 1 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries Employee Benefits Supplies Gen Exp Travel Marketing Costs Rental & Leases Insurance/Risk Mgmt Contract Services Utilities Other Departmental Expenses Instructional & Other Materials Maintenance & Repair Transfers/Debt Contingency Capital Outlay      Total Expenses  REVENUES H/(L) Vs EXPENSES             52,316,048           6,368,921          5,987,203             381,719             30,453,368           1,456,256          1,577,506            (121,250)                 5,190,562              508,769              790,333            (281,564)                   888,774                49,389                49,706                    (317)             62,735,672           5,205,203          5,157,476               47,727                 9,805,748              592,304              685,034              (92,730)           161,390,172           14,180,843         14,247,257               (66,414)             18,209,297           1,331,833          1,284,137               47,695                 5,585,712              541,528              408,352             133,176                   935,511                78,961                38,100               40,861                 1,459,487              148,098                87,262               60,836                 3,825,364              175,466          1,528,632        (1,353,167)                 6,871,724           6,562,016          6,202,960             359,056             23,480,438              462,147              201,221             260,927             12,889,610              357,816              188,752             169,065                 1,796,440              109,474              191,079              (81,605)             11,135,329              378,773          1,044,532            (665,759)                 1,206,310                18,033                39,445              (21,412)             33,699,339              980,946          8,980,493        (7,999,547)                 5,751,686                           ‐                           ‐                            ‐                 7,920,856                  7,319                19,722              (12,403)           296,157,275        25,333,253        34,461,944        (9,128,691)                               0        29,902,816        23,986,971          5,915,846 * Includes interest & dividends income, fines & penalties and parking fines ‐0.44% ‐50.39% ‐6.92% ‐7.05% 1.97% 8.86% Projected Actuals  2012‐2013 Projected 2012‐2013  Projected 2012‐ 2013 Inc/(Dec) vs.  Inc/(Dec) vs. Adj  Adj Budget % Budget $      70,014,007 $           (218,031)      102,195,871                       ‐        43,067,676                       ‐        71,520,739                       ‐          2,952,370                       ‐           6,188,581                          ‐ ‐0.31% 0.00% 0.00% 0.00% 0.00% 0.00% 76.04%                         ‐                          ‐ ‐5.50% $    295,939,244 $           (218,031) ‐0.07% 6.38% ‐7.69% ‐35.63% ‐0.64% 0.93% ‐13.54% ‐0.47% 3.71% 32.61% 107.25% 69.72% ‐88.52% 5.79% 129.67% 89.57% ‐42.71% ‐63.74% ‐54.28% ‐89.08% 0.00% ‐62.89% ‐26.49%        52,316,048                       ‐        30,453,368                       ‐          5,190,562                       ‐              888,774                       ‐        62,735,672                       ‐          9,805,748                          ‐       161,390,172                             ‐        18,209,297                       ‐          5,585,712                       ‐              935,511                       ‐          1,459,487                       ‐          3,825,364                       ‐          6,871,724                       ‐        23,480,438                       ‐        12,889,610                       ‐          1,578,409             (218,031)        11,135,329                       ‐          1,206,310                       ‐        33,699,339                       ‐          5,751,686                       ‐          7,920,856                          ‐      295,939,244             (218,031)                           ‐                            ‐ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% ‐12.14% 0.00% 0.00% 0.00% 0.00% 0.00% ‐0.07%
  9. 9. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            180,454           328,386           201,482             19,773       3,426,622           261,148       4,417,865                   ‐           176,107             56,671                   ‐                   ‐                   ‐             78,452                   ‐           136,159       1,058,476               7,655                   ‐             50,000               1,089       5,982,474             74,095                  759                   ‐                   ‐       7,509,296           235,344       7,819,494                   ‐           217,263             83,281               2,000           853,487                  676       2,285,814       1,400,000           212,675       6,773,079               8,870                   ‐             50,000           686,084     20,392,723                   ‐                   ‐           152,058           126,491       3,981,912           406,320       4,666,781                   ‐               8,883             32,701                   ‐               9,721                   ‐             31,883                   ‐           138,493           269,689                  416                   ‐             50,000               1,873       5,210,440                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,209,297       1,800,000                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           277,973                   ‐               2,519     26,059,313       5,034,434       4,113,000     78,228,931       52,316,048       30,453,368         5,190,562            888,774       62,735,672         9,805,748     161,390,172       18,209,297         5,585,712            935,511         1,459,487         3,825,364         6,871,724       23,480,438       12,889,610         1,796,440       11,135,329         1,206,310       33,699,339         5,751,686         7,920,856     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS                3,433             12,421             35,783                   ‐           282,452               7,875           341,964                   ‐             19,165               9,871                   ‐                   ‐                   ‐                   ‐                   ‐             11,926               8,685                     38                   ‐                   ‐                   ‐           391,648               6,862                   ‐                   ‐                   ‐           607,042               6,538           620,442                   ‐               5,260               6,228                   ‐                  854                   ‐               1,705           180,598             16,903           301,393                   ‐                   ‐                   ‐                   ‐       1,133,384                   ‐                   ‐               9,466               3,382           326,962             22,458           362,269                   ‐             13,245               2,385                   ‐                  805                   ‐               3,076                   ‐                  347                   ‐                   ‐                   ‐                   ‐                   ‐           382,126                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐       1,331,829           276,320                   ‐                   ‐                   ‐       6,562,016           408,579           141,823             10,077                   ‐                   ‐           980,946                   ‐                   ‐       9,711,592         6,368,921         1,456,256            508,769              49,389         5,205,203            592,304       14,180,843         1,331,833            541,528              78,961            148,098            175,466         6,562,016            462,147            357,816            109,474            378,773              18,033            980,946                     ‐                 7,319       25,333,253 25.14% 5.75% 2.01% 0.19% 20.55% 2.34% 55.98% 5.26% 2.14% 0.31% 0.58% 0.69% 25.90% 1.82% 1.41% 0.43% 1.50% 0.07% 3.87% 0.00% 0.03% 100.00% 8.77% 8.26% 6.80% 8.59% 7.94% 8.06% 7.79% 7.14% 4.52% 8.33% 6.55% 5.56% 7.33% 12.41% 8.55%      23,102,559      23,627,791      23,954,312      25,887,427     13,927,130     11,640,138     11,437,084       5,005,352     33,952,809              93,599       5,590,826     19,259,339       4,828,314     68,517,339     270,824,022 100.00%  CENTRAL  EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries Employee Benefits Supplies Gen Exp Travel Marketing Costs Rental & Leases Insurance/Risk Mgmt Contract Services Utilities Other Departmental Expenses Instructional & Other Materials Maintenance & Repair Transfers/Debt Contingency Capital Outlay Total Budget INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR   NORTH WEST   NORTH EAST   SOUTH WEST   SOUTH EAST       10,232,840          4,771,479            938,992              87,030          5,268,932 1,983,664               23,282,937                    ‐            219,491            103,360              49,979              34,418                   794            328,653                5,025              79,300            450,701            116,709                    ‐              50,000            602,055      25,323,422      10,013,179          6,269,336          1,109,561            173,185          4,103,994          1,647,655      23,316,910                    ‐            327,597              88,077              46,349            123,510                       15            276,647                    ‐              45,543            274,437              24,787            845,619              42,001            343,670      25,755,162          7,175,356          4,066,211          1,021,882            119,380          4,645,563            740,349      17,768,741                    ‐            201,282              34,545            109,159          1,312,254                    ‐              60,950                4,600              39,283            140,214              49,353          5,636,142              60,250            284,443      25,701,216      11,984,886        5,831,605            902,253            247,215        5,238,731        1,412,573      25,617,263                    ‐            234,433              62,926              36,266            639,660                   154              49,485                    ‐              43,245            217,090              33,463        1,155,001              50,001            180,144      28,319,131       4,796,935       3,779,281           741,335             82,452       3,405,116       1,205,886     14,011,005                   ‐           194,295             52,434           101,115             41,484                   ‐           176,544                   ‐           145,419             68,115             15,572                   ‐             40,000           282,606     15,128,589  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,585,395       1,790,194             53,730             33,248       2,317,022           438,333     10,217,922                   ‐           336,728             89,547             38,323           508,719                   ‐           326,191                   ‐             84,769           363,430             84,713                   ‐             50,000           559,924     12,660,266       2,272,908       3,616,117             69,269                   ‐       3,634,613           638,076     10,230,983                   ‐           198,426             71,355           201,230             48,180                   ‐             52,992                   ‐             59,949       1,352,560           157,400                   ‐                   ‐             30,859     12,403,934                   ‐                   ‐                   ‐                   ‐       3,682,948           263,028       3,945,976                   ‐           312,950           120,104             14,220             24,980                   ‐           427,798                   ‐           298,739             36,261                  825                   ‐           150,000             58,150       5,390,003                   ‐                   ‐                   ‐                   ‐     15,418,815           573,372     15,992,187                   ‐         1,358,257           140,510           860,846           228,951                   ‐     13,426,926         1,575,778           234,893           131,277           704,028               3,264           125,000           776,959     35,558,876                    ‐                    ‐                    ‐                    ‐            102,108                    ‐            102,108                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐            102,108 17.66% 10.28% 1.75% 0.30% 21.18% 3.31% 54.49% 6.15% 1.89% 0.32% 0.49% 1.29% 2.32% 7.93% 4.35% 0.61% 3.76% 0.41% 11.38% 1.94% 2.67% 100.00% 2 YTD Actuals by Division  CENTRAL  EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries Employee Benefits Supplies Gen Exp Travel Marketing Costs Rental & Leases Insurance/Risk Mgmt Contract Services Utilities Other Departmental Expenses Instructional & Other Materials Maintenance & Repair Transfers/Debt Contingency Capital Outlay Total Expense % of Adjusted  Budget by Division Remaining Balance  NORTH WEST   NORTH EAST   SOUTH WEST   SOUTH EAST   COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR           1,278,252            230,959            102,244                4,266            443,688            105,491          2,164,899                    ‐                4,963                2,507                    ‐              15,000                    ‐                1,241                    ‐                2,915              20,739                6,643                    ‐                    ‐                1,954          2,220,863          1,207,749            315,129            109,009              10,955            341,563            111,664          2,096,069                    ‐                6,327                6,428              10,432                2,578                    ‐                    ‐                    ‐                       25                4,225                    ‐                    ‐                    ‐                1,287          2,127,371            862,661            179,939            101,351                8,634            388,273              52,878          1,593,735                    ‐                9,991                   892                    ‐            135,424                    ‐                2,985                    ‐                   550                3,060                   262                    ‐                    ‐                          5 1,746,904                 1,466,826            268,779              78,989              14,371            447,425            103,698        2,380,089                        3              17,460                3,774              10,513                8,447                    ‐                4,515                    ‐                2,651                3,064                   516                    ‐                    ‐                   671        2,431,704           595,348           148,905             64,570               5,086           287,592             68,468       1,169,968                   ‐             13,358                  975               7,234               1,939                   ‐               4,090                   ‐                  551               1,497                   ‐                   ‐                   ‐               1,847       1,201,459           670,206             77,973               4,471               2,695           196,131             22,906           974,382                   ‐             15,576               9,384               1,346                  377                   ‐               3,750                   ‐             11,509               3,189                  614                   ‐                   ‐                   ‐       1,020,128           277,584           222,152               2,886                   ‐           296,670             49,971           849,263                   ‐             21,642             11,573             20,430               2,418                   ‐             12,019                   ‐             12,295             32,921               4,289                   ‐                   ‐                   ‐           966,850                   ‐                   ‐                   ‐                   ‐           307,917             10,158           318,075                   ‐             24,523             13,547                  173               1,720                   ‐                   ‐                   ‐             26,613                   ‐                   ‐                   ‐                   ‐                   ‐           384,651 INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR                    ‐                   ‐                   ‐                   ‐         1,270,979             30,200         1,301,179                   ‐           113,699             11,396             97,969               5,904                   ‐             20,187             35,395             13,112                   ‐               5,671                   ‐                   ‐               1,555         1,606,067                    ‐                    ‐                    ‐                    ‐                8,509                    ‐                8,509                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                8,509  % of  Actuals 
  10. 10. Houston Community College Cash Flow Analysis ‐ Monthly Percentage of Budget Used FY2013 vs. FY2012 Sept. Central                                 FY2013                                               FY2012 8.89% Northwest                          FY2013 8.55% Northeast                           FY2013 Dec. Jan. Feb. Mar. Apr. May June July  Aug. 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% 74.34% 81.43% 88.98% 94.59% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% 74.43% 81.57% 89.43% 95.09% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% 82.19% 88.46% 94.27% 98.45% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% 79.03% 85.23% 92.21% 96.87% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% 74.92% 81.69% 89.81% 95.46% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% 71.21% 79.83% 87.22% 93.29% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 69.35% 76.72% 84.68% 91.63% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 68.18% 74.82% 81.30% 89.24% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% 59.06% 69.23% 76.82% 80.46% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% 65.59% 72.63% 82.25% 89.27% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% 76.35% 82.70% 88.44% 99.49% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% 72.58% 80.37% 90.28% 98.41% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% 68.16% 71.84% 79.45% 88.27% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11% 71.48% 77.90% 85.35% 91.73% 6.80%                                               FY2012 6.70% Southwest                          FY2013 8.59%                                               FY2012 8.58% Southeast                            FY2013                                               FY2012 7.94% Coleman                              FY2013                                               FY2012 3 Nov. 8.26%                                               FY2012 Oct. 8.77% 8.06% Extended Learning            FY2013                                               FY2012 8.68% 8.26% 7.79% 7.97% Chancellor                           FY2013                                               FY2012 7.14% Deputy Chancellor             FY2013                                               FY2012 4.52% Instruction                          FY2013                                               FY2012 6.55% Info Tech                              FY2013                                               FY2012 5.56% 8.66% 4.52% 6.73% 20.14% Student Success                 FY2013                                               FY2012 7.33% System                                 FY2013                                               FY2012 12.41% Total HCCS                           FY2013                                               FY2012 8.33% 22.23% 8.55% 12.05%
  11. 11. Central College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          11,355,982              3,746,465              1,061,084                  70,473              5,266,583              1,728,025          23,228,612 Employee Benefits                          ‐ Supplies Gen Exp                220,468 Travel                  78,348 Marketing Costs                  59,958 Rental & Leases                  84,498 Insurance/Risk Mgmt                        794 Contract Services                321,483 Utilities                          ‐ Other Departmental Expenses                  67,928 Instructional & Other Materials                453,490 Maintenance & Repair                  83,488 Transfers/Debt                          ‐ Contingency                  50,000 Capital Outlay                167,856      Total Expenses           24,816,923 YTD Actuals Thru  September 30, 2011 % of Budget Used         1,273,496            172,485            127,581                 6,294            446,271            129,702         2,155,828                     ‐              10,866                     ‐                 2,578              13,000                     ‐                      69                     ‐                 2,384              12,825                 5,683                     ‐                     ‐                 2,131         2,205,365 11.21% 4.60% 12.02% 8.93% 8.47% 7.51% 9.28%                  ‐ 4.93% 0.00% 4.30% 15.38% 0.00% 0.02%                  ‐ 3.51% 2.83% 6.81%                  ‐ 0.00% 1.27% 8.89% Adjusted Budget  FY2013         10,232,840           4,771,479               938,992                 87,030           5,268,932           1,983,664         23,282,937                         ‐               219,491               103,360                 49,979                 34,418                       794               328,653                   5,025                 79,300               450,701               116,709                         ‐                 50,000               602,055         25,323,422 YTD Actuals Thru  September 30, 2012 % of Budget Used          1,278,252             230,959             102,244                  4,266             443,688             105,491          2,164,899                      ‐                  4,963                  2,507                      ‐                 15,000                      ‐                  1,241                      ‐                  2,915                 20,739                  6,643                      ‐                      ‐                  1,954          2,220,863 12.49% 4.84% 10.89% 4.90% 8.42% 5.32% 9.30%                   ‐ 2.26% 2.43% 0.00% 43.58% 0.00% 0.38% 0.00% 3.68% 4.60% 5.69%                        ‐                        ‐ 0.32% 8.77% Northwest College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          10,010,077              4,182,370                837,200                137,949              3,456,746              1,152,977          19,777,319 Employee Benefits                          ‐ Supplies Gen Exp                284,305 Travel                  77,581 Marketing Costs                  41,176 Rental & Leases                  73,501 Insurance/Risk Mgmt                          ‐ Contract Services                255,863 Utilities                          ‐ Other Departmental Expenses                  68,648 Instructional & Other Materials                170,770 Maintenance & Repair                  23,486 Transfers/Debt                875,943 Contingency                  39,502 Capital Outlay                  94,178      Total Expenses           21,782,272 YTD Actuals Thru  September 30, 2011 % of Budget Used         1,106,444 11.05%            221,987 5.31%            122,441 14.63%              11,119 8.06%            291,731 8.44%              89,309 7.75%         1,843,031 9.32%                     ‐                  ‐             (15,134) ‐5.32%                 3,529 4.55%                 6,600 16.03%                 9,834 13.38%                     ‐ 0.00%                 1,396 0.55%                     ‐                  ‐                 8,117 11.82%                 2,823 1.65%                     ‐ 0.00%                     ‐ 0.00%                     ‐ 0.00%                 2,012 2.14%         1,862,207 8.55% 4 Adjusted Budget  FY2013         10,013,179           6,269,336           1,109,561               173,185           4,103,994           1,647,655         23,316,910                         ‐               327,597                 88,077                 46,349               123,510                         15               276,647                         ‐                 45,543               274,437                 24,787               845,619                 42,001               343,670         25,755,162 YTD Actuals Thru  September 30, 2012 % of Budget Used          1,207,749             315,129             109,009                 10,955             341,563             111,664          2,096,069                      ‐                  6,327                  6,428                 10,432                  2,578                      ‐                      ‐                      ‐                       25                  4,225                      ‐                      ‐                      ‐                  1,287          2,127,371 12.06% 5.03% 9.82% 6.33% 8.32% 6.78% 8.99%                   ‐ 1.93% 7.30% 22.51% 2.09% 0.00% 0.00% 0.00% 0.05% 1.54% 0.00%                        ‐                        ‐ 0.37% 8.26%
  12. 12. Northeast College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              7,959,427              2,768,580              1,094,779                109,210              4,552,746                684,104          17,168,846 Employee Benefits                          ‐ Supplies Gen Exp                338,797 Travel                  30,235 Marketing Costs                  46,417 Rental & Leases              1,257,433 Insurance/Risk Mgmt                          ‐ Contract Services                  51,491 Utilities                    4,600 Other Departmental Expenses                  46,019 Instructional & Other Materials                156,062 Maintenance & Repair                  24,986 Transfers/Debt              5,640,942 Contingency                  42,000 Capital Outlay                  48,101      Total Expenses           24,855,929 YTD Actuals Thru  September 30, 2011 % of Budget Used            832,440            187,371            114,878                 5,904            381,360              58,281         1,580,234                     ‐                 4,485                    757                    383              76,933                     ‐                    330                     ‐                 1,157                      36                    573                     ‐                     ‐                      98         1,664,985 10.46% 6.77% 10.49% 5.41% 8.38% 8.52% 9.20%                  ‐ 1.32% 2.50% 0.82% 6.12%                  ‐ 0.64% 0.00% 2.51% 0.02% 2.29% 0.00% 0.00% 0.20% 6.70% Adjusted Budget  FY2013           7,175,356           4,066,211           1,021,882               119,380           4,645,563               740,349         17,768,741                         ‐               201,282                 34,545               109,159           1,312,254                         ‐                 60,950                   4,600                 39,283               140,214                 49,353           5,636,142                 60,250               284,443         25,701,216 YTD Actuals Thru  September 30, 2012 % of Budget Used             862,661             179,939             101,351                  8,634             388,273                 52,878          1,593,735                      ‐                  9,991                     892                      ‐             135,424                      ‐                  2,985                      ‐                     550                  3,060                     262                      ‐                      ‐                          5          1,746,904 12.02% 4.43% 9.92% 7.23% 8.36% 7.14% 8.97%                   ‐ 4.96% 2.58% 0.00% 10.32%                   ‐ 4.90% 0.00% 1.40% 2.18% 0.53%                        ‐                        ‐ 0.00% 6.80% Southwest College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          13,901,079              5,609,753              1,606,835                259,008              5,706,169              1,664,819          28,747,663 Employee Benefits                          ‐ Supplies Gen Exp                261,997 Travel                  65,224 Marketing Costs                  36,634 Rental & Leases                855,864 Insurance/Risk Mgmt                        113 Contract Services                  36,150 Utilities                          ‐ Other Departmental Expenses                  43,971 Instructional & Other Materials                237,586 Maintenance & Repair                  19,504 Transfers/Debt              2,492,129 Contingency                  50,000 Capital Outlay                129,654      Total Expenses           32,976,489 YTD Actuals Thru  September 30, 2011 % of Budget Used         1,548,352            296,034            272,027              16,802            467,884            144,901         2,746,000                     ‐                 9,470                 1,305                    631              50,751                     ‐                    251                     ‐                 9,003              12,382                    827                     ‐                     ‐                      43         2,830,662 5 11.14% 5.28% 16.93% 6.49% 8.20% 8.70% 9.55%                  ‐ 3.61% 2.00% 1.72% 5.93%                  ‐ 0.69%                  ‐ 20.47% 5.21% 4.24% 0.00% 0.00% 0.03% 8.58% Adjusted Budget  FY2013         11,984,886           5,831,605               902,253               247,215           5,238,731           1,412,573         25,617,263                         ‐               234,433                 62,926                 36,266               639,660                       154                 49,485                         ‐                 43,245               217,090                 33,463           1,155,001                 50,001               180,144         28,319,131 YTD Actuals Thru  September 30, 2012 % of Budget Used          1,466,826             268,779                 78,989                 14,371             447,425             103,698          2,380,089                          3                 17,460                  3,774                 10,513                  8,447                      ‐                  4,515                      ‐                  2,651                  3,064                     516                      ‐                      ‐                     671          2,431,704 12.24% 4.61% 8.75% 5.81% 8.54% 7.34% 9.29%                   ‐ 7.45% 6.00% 28.99% 1.32% 0.00% 9.12%                   ‐ 6.13% 1.41% 1.54% 0.00% 0.00% 0.37% 8.59%
  13. 13. Southeast College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              5,665,791              2,632,858                679,510                  52,095              3,335,686                987,583          13,353,523 Employee Benefits                          ‐ Supplies Gen Exp                210,783 Travel                  40,634 Marketing Costs                159,363 Rental & Leases                177,160 Insurance/Risk Mgmt                          ‐ Contract Services                159,139 Utilities                          ‐ Other Departmental Expenses                  88,546 Instructional & Other Materials                  57,111 Maintenance & Repair                  10,372 Transfers/Debt                          ‐ Contingency                  50,000 Capital Outlay                  93,901      Total Expenses           14,400,532 YTD Actuals Thru  September 30, 2011 % of Budget Used            577,333            135,993              67,128                 3,229            292,298              92,352         1,168,333                     ‐                 7,987                 1,188                 5,591              29,260                     ‐              31,701                     ‐                 2,405                 3,803                    291                     ‐                     ‐                      34         1,250,593 10.19% 5.17% 9.88% 6.20% 8.76% 9.35% 8.75%                  ‐ 3.79% 2.92% 3.51% 16.52%                  ‐ 19.92%                  ‐ 2.72% 6.66% 2.81%                  ‐ 0.00% 0.04% 8.68% Adjusted Budget  FY2013           4,796,935           3,779,281               741,335                 82,452           3,405,116           1,205,886         14,011,005                         ‐               194,295                 52,434               101,115                 41,484                         ‐               176,544                         ‐               145,419                 68,115                 15,572                         ‐                 40,000               282,606         15,128,589 YTD Actuals Thru  September 30, 2012 % of Budget Used             595,348             148,905                 64,570                  5,086             287,592                 68,468          1,169,968                      ‐                 13,358                     975                  7,234                  1,939                      ‐                  4,090                      ‐                     551                  1,497                      ‐                      ‐                      ‐                  1,847          1,201,459 12.41% 3.94% 8.71% 6.17% 8.45% 5.68% 8.35%                   ‐ 6.87% 1.86% 7.15% 4.68%                   ‐ 2.32%                   ‐ 0.38% 2.20% 0.00%                        ‐ 0.00% 0.65% 7.94% Coleman College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              6,724,220              1,191,206                190,569                  29,835              2,248,247                361,264          10,745,341 Employee Benefits                          ‐ Supplies Gen Exp                334,039 Travel                  71,882 Marketing Costs                  43,323 Rental & Leases                490,886 Insurance/Risk Mgmt                          ‐ Contract Services                257,301 Utilities                          ‐ Other Departmental Expenses                  64,194 Instructional & Other Materials                267,551 Maintenance & Repair                  54,113 Transfers/Debt                          ‐ Contingency                  50,000 Capital Outlay                          ‐      Total Expenses           12,378,630 YTD Actuals Thru  September 30, 2011 % of Budget Used            630,489              77,235              15,594                 2,685            195,553              29,540            951,096                     ‐              16,820                 3,195                     ‐              38,910                     ‐                 1,200                     ‐                 4,507                 6,225                    604                     ‐                     ‐                     ‐         1,022,557 6 9.38% 6.48% 8.18% 9.00% 8.70% 8.18% 8.85%                  ‐ 5.04% 4.44% 0.00% 7.93%                  ‐ 0.47%                  ‐ 7.02% 2.33% 1.12%                  ‐ 0.00% 0.00% 8.26% Adjusted Budget  FY2013           5,585,395           1,790,194                 53,730                 33,248           2,317,022               438,333         10,217,922                         ‐               336,728                 89,547                 38,323               508,719                         ‐               326,191                         ‐                 84,769               363,430                 84,713                         ‐                 50,000               559,924         12,660,266 YTD Actuals Thru  September 30, 2012 % of Budget Used             670,206                 77,973                  4,471                  2,695             196,131                 22,906             974,382                      ‐                 15,576                  9,384                  1,346                     377                      ‐                  3,750                      ‐                 11,509                  3,189                     614                      ‐                      ‐                      ‐          1,020,128 12.00% 4.36% 8.32% 8.11% 8.46% 5.23% 9.54%                   ‐ 4.63% 10.48% 3.51% 0.07%                   ‐ 1.15% 0.00% 13.58% 0.88% 0.72%                        ‐ 0.00% 0.00% 8.06%
  14. 14. Division of Extended Learning Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              2,439,050              3,186,820                  67,910                          ‐              3,668,904                665,197          10,027,881 Employee Benefits                          ‐ Supplies Gen Exp                188,836 Travel                  64,880 Marketing Costs                198,496 Rental & Leases                  40,370 Insurance/Risk Mgmt                    2,000 Contract Services                  73,537 Utilities                          ‐ Other Departmental Expenses                  53,993 Instructional & Other Materials              1,127,263 Maintenance & Repair                102,500 Transfers/Debt                          ‐ Contingency                          ‐ Capital Outlay                    3,007      Total Expenses           11,882,763 YTD Actuals Thru  September 30, 2011 % of Budget Used            245,511            229,892                 5,659                     ‐            302,290              42,302            825,654                     ‐                 7,583                 4,498              49,523                 2,380                     ‐              26,730                     ‐                 8,217              32,594              32,850                     ‐                     ‐                     ‐            990,029 7 10.07% 7.21% 8.33% 0.00% 8.24% 6.36% 8.23%                  ‐ 4.02% 6.93% 24.95% 5.90%                  ‐ 36.35%                  ‐ 15.22% 2.89% 32.05%                  ‐                  ‐ 0.00% 8.33% Adjusted Budget  FY2013           2,272,908           3,616,117                 69,269                         ‐           3,634,613               638,076         10,230,983                         ‐               198,426                 71,355               201,230                 48,180                         ‐                 52,992                         ‐                 59,949           1,352,560               157,400                         ‐                         ‐                 30,859         12,403,934 YTD Actuals Thru  September 30, 2012 % of Budget Used             277,584             222,152                  2,886                      ‐             296,670                 49,971             849,263                      ‐                 21,642                 11,573                 20,430                  2,418                      ‐                 12,019                      ‐                 12,295                 32,921                  4,289                      ‐                      ‐                      ‐             966,850 12.21% 6.14% 4.17% 0.00% 8.16% 7.83% 8.30% 0.00% 10.91% 16.22% 10.15% 5.02% 0.00% 22.68%                   ‐ 20.51% 2.43% 2.72%                        ‐                        ‐ 0.00% 7.79%
  15. 15. HOUSTON COMMUNITY COLLEGE Annual Fundable Contact Hours  FY 2006-07 thru FY 2011-12 30,000,000 +15.1% 25,000,000 +2.5% 20,000,000 +5.9% ‐2.6% +10.7% 15,000,000 10,000,000 5,000,000 0 2006‐07 2007‐08 2008‐09 2009‐10 Continuing Education 2006-07 Academic 2010‐11 Technical 2007-08 2008-09 2011‐12 Academic 2009-10 2010-11 2011-12 12,077,904 12,739,232 14,345,992 16,652,752 17,802,080 17,354,256 Technical 4,378,250 4,422,336 4,883,890 5,680,164 5,924,078 5,822,072 Continuing Education 2,091,365 1,847,195 1,810,761 1,880,857 1,914,445 1,798,940 Total Fundable Contact Hou 18,547,519 19,008,763 21,040,643 24,213,773 25,640,603 24,975,268 Source: Certified CBM004 & CBM00C. 8
  16. 16. HOUSTON COMMUNITY COLLEGE Unduplicated Headcount Comparison Semester‐To‐Semester (FY 2009‐10 thru FY 2012‐13) Fall Semester (Unduplicated Enrollment ‐ All Students)* 80,000 70,000 Fall 12 60,000 Fall 11 50,000 Fall 10 Fall 12 Enrollment: ‐5.9%  (Fall12 to 11) ‐2.8% (Fall12 to 10) 40,000 30,000 20,000 Census Day 10,000 First Class Day 70 60 50 40 30 20 10 0 -10 -20 -30 -40 -50 -60 -70 -80 -90 -100 -110 0 Spring Semester (Unduplicated Enrollment ‐ All Students) 80,000 70,000 Spr 12 60,000 Spr 11 50,000 Spr 12 Enrollment: ‐5.9% (Spr12 to 11) ‐1.4% (Spr12 to 10) Spr 10 40,000 30,000 Census Day 20,000 First Class Day 10,000 90 80 70 60 50 40 30 20 10 0 -10 -20 -30 -40 -50 -60 -70 0 Summer Semester (Unduplicated Enrollment ‐ All Students) 50,000 45,000 40,000 Sum 12 35,000 Sum 11 30,000 Sum 10 Sum 12 Enrollment: ‐0.0%  (Sum12 to 11) ‐4.1% (Sum12 to 10) 25,000 20,000 15,000 Census Day 10,000 First Class Day 5,000 * As of October 12, 2012. 9 68 58 48 38 28 18 8 -2 -12 -22 -32 -42 -52 -62 0
  17. 17. HOUSTON COMMUNITY COLLEGE Revenues & Expenditures Comparison Year to Date Thru September 30, 2012  60,000,000  50,000,000  40,000,000 10  30,000,000  20,000,000  10,000,000  ‐ Revenues 2009 Positions YTD Actuals Thru September 30, 2012 YTD Actuals Thru September 30, 2011 Expenditures Revenues Expenditures Rev H/(L) Exp            55,236,069           25,333,253         29,902,816            58,448,914           34,461,944         23,986,971             (3,212,845)            (9,128,691)
  18. 18. HOUSTON COMMUNITY COLLEGE ` Monthly Revenues & Expenditures Comparison Year to Date By Month  70,000,000  65,000,000  60,000,000  55,000,000  50,000,000  45,000,000  40,000,000  35,000,000  30,000,000  25,000,000  20,000,000  15,000,000  10,000,000  5,000,000  ‐ SEP 11 Revenues 2012‐2013 2011‐2012 SEP NOV OCT NOV   58,227,650   61,685,752   9,480,515   24,214,599  70,000,000  65,000,000  60,000,000  55,000,000  50,000,000  45,000,000  40,000,000  35,000,000  30,000,000  25,000,000  20,000,000 2009 Positions  15,000,000  10,000,000  5,000,000  ‐ SEP Expenditures 2012‐2013 2011‐2012 OCT SEP OCT OCT NOV NOV   28,324,834   37,698,782   23,302,047   20,581,833 DEC JAN FEB MAR DEC JAN FEB 37,832,575 66,013,487 35,495,964 JAN FEB MAR MAR DEC DEC JAN FEB 17,164,427 19,407,583 18,185,253 MAR APR APR 10,116,378   16,794,724 APR APR 18,965,252   39,130,360 MAY MAY 15,263,177 MAY JUN JUL JUN 9,332,949 JUN AUG JUL 7,924,181 JUL AUG 9,726,145 AUG MAY JUN JUL AUG 18,696,899 18,586,628 21,489,075 18,505,226
  19. 19. HOUSTON COMMUNITY COLLEGE Revenues Comparison Year to Date Thru September 30, 2012 by Source  30,000,000  25,000,000  20,000,000  15,000,000 12  10,000,000  5,000,000  ‐ State Appropriations Ad Valorem Taxes 2009 Positions State  Appropriations YTD Actuals Thru September 30, 2012 YTD Actuals Thru September 30, 2011       9,633,901 9,676,923 (43,022) Tuition, Net Ad Valorem Taxes 2,602 5,244 (2,643) Fees Tuition, Net 17,263,848 18,547,289 (1,283,442) Other Local Income* Fees 26,695,847 28,720,591 (2,024,744) Extended Learning Other Local  Income* 74,021 72,589 1,432 Extended Learning 1,531,158 1,406,570 124,588 Grant Revenue Grant Revenue 34,693 19,708 14,985 Total Revenues 55,236,069 58,448,914 (3,212,845)
  20. 20. HOUSTON COMMUNITY COLLEGE Expense Comparison Year to Date Thru September 30, 2012 by Source  30,000,000  29,000,000  28,000,000  27,000,000  26,000,000  25,000,000  24,000,000  23,000,000  22,000,000  21,000,000  20,000,000  19,000,000  18,000,000  17,000,000  16,000,000  15,000,000 13  14,000,000 2009 Positions  13,000,000  12,000,000  11,000,000  10,000,000  9,000,000  8,000,000  7,000,000  6,000,000  5,000,000  4,000,000  3,000,000  2,000,000  1,000,000  ‐ YTD Actuals Thru  September 30,  2012   September 30,  2011  Faculty‐FT  Faculty‐PT Librarian/ Counselor‐FT  Librarian/ Counselor‐PT Staff‐FT Staff‐PT Employee  Benefits Supplies Gen  Exp Travel Marketing  Costs Rental &  Leases Insurance/ Risk Mgmt Contract  Services Utilities Other  Instructional &  Departmental  Other  Maintenance &  Expenses Materials Repair   6,368,921   1,456,256   508,769   49,389   5,205,203   592,304   1,331,833   541,528   78,961   148,098   175,466   6,562,016   462,147   357,816   109,474   378,773     5,987,203   1,577,506   790,333     381,719   (121,250)   (281,564)   49,706   5,157,476   685,034   1,284,137   408,352   (317)   47,727   (92,730)   47,695   133,176   38,100   40,861   87,262   1,528,632   6,202,960   201,221   188,752   191,079   1,044,532   60,836  (1,353,167)   359,056   260,927   169,065   (81,605)   (665,759)   Transfers/ Debt Capital Outlay      Total Expenses  18,033   980,946   7,319   25,333,253 39,445   8,980,493   (21,412)  (7,999,547)   19,722   34,461,944 (12,403)   (9,128,691)

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