Financial Statements
For the Period
September 1, 2012 ‐ April 30, 2013
For the Meeting of the Board of Trustees ‐ May 16, ...
Table of Contents
For the Period September 1, 2012 ‐ April 30, 2013
For the Meeting of the Board of Trustees

Houston Comm...
Table of Contents 
For the Period September 1, 2012 ‐ April 30, 2013
For the Meeting of the Board of Trustees

Houston Com...
MEMORANDUM 
 

To: 

 
       

Houston Community College System  
Board of Trustees 

Via: 

 

Ms. Renee Byas, Acting Ch...
Managements Discussion and Analysis
Thru April 30, 2013
Total revenues and expenditures by expense type for the Operating ...
Managements Discussion and Analysis
Thru April 30, 2013


Capital Outlay expenses totaled $2,107,829 year‐to‐date.  Expen...
Managements Discussion and Analysis
Thru April 30, 2013
Public Facility Corporation
The Public Facility Corporation tracks...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED

YTD Adjusted Budget

REVENUES
Stat...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues and Expenditures & Encumbrances  HCCS CURRENT UNRESTRICTED

Approved Budget

...
Exemptions & Waivers
Thur April 30, 2013

Account

FY 2011‐12
Year‐to‐Date 
 End of Year 
Activity thru 
Activity 
4/30/20...
Houston Community College
Balance Sheet By Fund
For Month Ended April 30, 2013
CURRENT & LOAN FUNDS

PLANT & BOND FUNDS
 R...
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

Oct.

Nov.

Dec.

Jan....
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‐...
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Fs2013 april

  1. 1. Financial Statements For the Period September 1, 2012 ‐ April 30, 2013 For the Meeting of the Board of Trustees ‐ May 16, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ April 30, 2013 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Summary HCCS Unrestricted Revenue & Expenditures Exemptions & Waivers Detail 1 3 Fund Balances Balance Sheet By Fund   Adjusted Budgets by Division Actual YTD by College  Cash Flow Analysis Contact Hours Reimbursement Enrollment Data 4 5 5 6 11 12 Charts Revenue & Expenditure YTD thru April 30, 2013 Revenue and Expenditures with Trendlines Revenue Source Comparison By Year Expenditure Source Comparison By Year 13 14 15 16 Designated Funds Budget Summary / Cash Position 17 Capital Projects &     Unexpended Unexpended Plant Fund Projects 2004 CIP Projects 2013 CIP Projects CIP Footnotes CIP Residual Funds 18 19 25 30 31     Plant Fund Maintenance Tax Notes 2006 (Central Utility Plant Project) Maintenance Tax Notes/Sr. Lien Bonds 2008 Maintenance Tax Notes 2010  Maintenance Tax Notes 2011 32 33 35 36 Bonds/Notes Schedule of Bonds & Maintenance Tax Notes 38 Auxiliary Sources and Uses of Auxiliary Funds 39 Restricted Funds Grants, Contracts and Student Aid 41 Position Control 2013 Positions 47 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 53 62 63
  3. 3. Table of Contents  For the Period September 1, 2012 ‐ April 30, 2013 For the Meeting of the Board of Trustees 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
  4. 4. MEMORANDUM    To:            Houston Community College System   Board of Trustees  Via:    Ms. Renee Byas, Acting Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    May 8, 2013    Re:    Financial Report for Month Ended April 30, 2013        Enclosed please find the preliminary financial reports for the month ending  April 30, 2013 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 April 30, 2013 is $250,111,602 which is  1.3% below last year.  Expenditures year‐to‐date total $186,771,663 which is  0.3% more than the same time last year, for a net of $63,339,938.    The reserves for the month of April 2013 are $64,268,591 or 22.1% of  revenues (see page III).  Thus, we continue to project a healthy fiscal strength  for the college. 
  5. 5. Managements Discussion and Analysis Thru April 30, 2013 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 $43,490,787, 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 $103,009,835 year‐to‐date.  The year‐to‐date total is 0.2% above last year.   The proportion of tax revenue applied to operations decreased this year due to the increase in tax revenue  applied to debt service.  However, this decrease in tax revenue to operations is offset by the increase in tax  revenue due to increases in property valuations. We project total tax revenue for the fiscal year will be  $105,811,761.  Tuition and Fees net revenue year to date totaled $96,043,739 which is 4% lower than the same time last year.   Enrollment numbers for Fall 2012 declined 6.5% compared to last year.  There is a 10% decline in international  students compared to last year.  We are projecting tuition and fees revenue to be $105,322,631.    Tuition & Fee‐Extended Learning receipts totaled $5,181,057 year to date, 3.3% above last year.  Total tuition  and fees‐Extended Learning at fiscal year end are expected to be $6,435,235. Total revenue collections, net of exemptions and waivers, totaled $250,111,602 year‐to‐date.  This is a 1.3%  decrease below last year.  Expenditures   Total Salaries are $108,908,174 year‐to‐date, 0.9% above the previous year.  Total salaries at year end are  expected to be $163,257,822.  Benefits costs totaled $11,952,092 year‐to‐date, 31.9% above last year.  This increase is due namely to  the  reduction in the state's contribution to TRS and ORP and an increase in health insurance premiums. Total  benefits at fiscal year end are expected to be $18,152,880.  Rental and Leases expenses totaled $1,584,975 year‐to‐date, which is 54.1% below the previous year.  The  decrease is due to the completion of IT projects. Total expenses at  year end are projected to be $3,733,119.  Insurance/Risk Management payments totaled $6,506,299 year‐to‐date, 6.5% 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  $6,871,709.  Contract Services expense totaled $12,963,364 year‐to‐date, 16.9% above last year.  The increase is mainly due  to IT hiring temporary personnel for projects, additional security staff at the District and using contract  interpreters to fill the personnel shortages.  Fiscal year end expenses are projected to be $24,189,793.  Utilities costs totaled $4,983,984 year‐to‐date.   We will continue to monitor these costs.  Total utilities cost at  fiscal year end is projected to $10,927,959.  Instructional and Other Materials expenses totaled $4,192,949 year‐to‐date, which is 34.2% above last year.   COMPASS Internet Units, TCCTA Adobe Master Collection and additional support for Moodlerooms, Inc  contributed to the increase.  Expenses in this area are projected to be $10,733,700. i
  6. 6. Managements Discussion and Analysis Thru April 30, 2013  Capital Outlay expenses totaled $2,107,829 year‐to‐date.  Expenditures are projected to $6,681,035.  Transfers/Debt activities totaled $27,482,475 year‐to‐date, a 20.6% decrease compared to last year. The  decrease is due to a transfer in FY2012 to purchase the Westheimer/Eldridge land.  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 $35,304,211. Total operating fund expenditures year‐to‐date total $186,771,663, a 0.3% increase above last year.    Budget Priorities funding allocated for the year are detailed below through April 30, 2013.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $            305,625 $        5,821,511 Position Management            3,800,000            4,874,403          (1,074,403) Other            1,445,240            3,562,828          (2,117,588) Total Contingency/Budget Priorities $      11,372,376 $       8,742,856 $       2,629,520 Grants  The college has received $915,064 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $9,849,608. Total grant awards (federal, state & private) year‐to‐date total, $45,513,698. 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 17  for prior year encumbrances.   Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition  projects for a budget of $47,443,827.  Funds for these projects are 100% committed.  See page 18 for more  details.  The 2004 CIP budgets are $263,779,995 and are 100% committed. The spending categories in the schedule have  now been revised for more ease of reference to the Board approved budget.  Please see page 19 for the  summary and pages 20 through 24 for details.  The 2013 CIP budgets are $425,022,066 and are 2.4% committed to‐date. Please see page 25 for the summary  and pages 26 through 29 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 32 for the details.  ii
  7. 7. Managements Discussion and Analysis Thru April 30, 2013 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.   Balance Sheet – Operating Fund     Cash and Investments Cash Investments     Total  April 2013 April 2012 $         112,629,878               14,014,388 $         126,644,266 $          92,434,577                 2,999,303 $          95,433,880 Fund Balance Audited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               66,664,585                290,446,003 $             357,110,588 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             290,446,003                     2,395,994 $             292,841,997 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               64,268,591 Required Reserve for FY 2013 (11% Projected Revenues) $               31,949,060 Added Reserves $               32,319,531 Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue 31,949,060 $               $               64,268,591 22.1% The projected reserves at April 30, 2013 of $64,268,591 is an estimate at this time and represents 22.1% 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.   Note: Salary increases are included in the total expense projection for fiscal year end.  The $1.8M set aside from  reserves has been released to the fund balance and is reflected in the current reserve calculations. iii
  8. 8. HOUSTON COMMUNITY COLLEGE 2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED YTD Adjusted Budget REVENUES State Appropriations Ad Valorem Taxes Tuition, Net Fees Other Local Income* Tuition & Fee, Net  ‐‐ Extended Learning Grant Revenue YTD Actuals Thru  April 30, 2013 YTD Actuals Thru  April 30, 2012 Actuals %  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  PriorYTD vs. 2011‐2012 Projected Actuals  2012‐2013 Projected 2012‐2013  Projected 2012‐ 2013 Inc/(Dec) vs.  Inc/(Dec) vs. Adj  Adj Budget % Budget $          70,232,038 $      43,940,787 $      44,136,912 $          (196,125)           102,195,871      103,009,835      102,822,959             186,875             43,067,676        37,298,467        38,828,173        (1,529,706)             71,520,739        58,745,272        61,257,735        (2,512,463)                 2,517,960           1,589,153              964,321             624,831                 6,188,581            5,181,057           5,017,302              163,755 ‐0.44% 0.18% ‐3.94% ‐4.10% 64.79% 3.26% $      70,014,007 $           (218,031)      105,811,761           3,615,890        41,042,849          (2,024,827)        64,279,782          (7,240,958)          2,517,960                       ‐           6,345,235                156,654 ‐0.31% 3.54% ‐4.70% ‐10.12% 0.00% 2.53%                   434,410               347,031               318,370                  28,661       250,111,602       253,345,773          (3,234,172) 9.00%               434,410                          ‐ ‐1.28% $    290,446,003 $        (5,711,272) 0.00% ‐1.93% 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             53,281,172        37,190,876        36,781,982             408,894             31,212,804        21,145,029        21,251,383            (106,354)                 4,731,891           3,284,408          4,053,996            (769,588)                   852,907              406,330              352,540               53,791             64,928,910        42,295,315        40,890,821          1,404,493             10,198,777           4,586,217          4,663,542              (77,324)           165,206,461       108,908,174       107,994,263              913,912             18,152,880        11,952,092          9,059,113          2,892,979                 5,686,238           3,162,530          2,785,672             376,857                 1,030,126              504,397              490,501               13,896                 1,706,657              816,397              659,946             156,451                 3,733,119           1,584,975          3,453,847        (1,868,872)                 6,871,709           6,506,299          6,108,118             398,181             24,189,793        12,963,364        11,091,563          1,871,801             12,892,100           4,983,984          4,660,384             323,600                 2,139,600           1,258,411              949,638             308,774             10,672,421           4,192,949          3,124,716          1,068,233                 1,264,310              347,785              449,170            (101,385)             35,304,211        27,482,475        34,630,692        (7,148,217)                   626,615                           ‐                     340                    (340)                 6,681,035           2,107,829              689,350          1,418,479           296,157,275      186,771,663      186,147,314             624,350                               0        63,339,938        67,198,460        (3,858,521) * Includes interest & dividends income, fines & penalties and parking fines 1.11% ‐0.50% ‐18.98% 15.26% 3.43% ‐1.66% 0.85% 31.93% 13.53% 2.83% 23.71% ‐54.11% 6.52% 16.88% 6.94% 32.51% 34.19% ‐22.57% ‐20.64% 0.00% 205.77% 0.34%        53,281,172        31,212,804          4,731,891              852,907        64,928,910          8,250,138       163,257,822        18,152,880          5,387,680          1,030,126          1,466,130          3,733,119          6,871,709        24,189,793        10,927,959          1,445,530        10,733,700          1,264,310        35,304,211                           ‐          6,681,035      290,446,004                         (0)                       ‐                       ‐                       ‐                       ‐                       ‐           (1,948,639)           (1,948,639)                       ‐             (298,558)                       ‐             (240,527)                       ‐                       ‐                       ‐          (1,964,142)             (694,070)                 61,279                       ‐                       ‐             (626,615)                          ‐          (5,711,272)                          (0) 0.00% 0.00% 0.00% 0.00% 0.00% ‐19.11% ‐1.18% 0.00% ‐5.25% 0.00% ‐14.09% 0.00% 0.00% 0.00% ‐15.24% ‐32.44% 0.57% 0.00% 0.00% ‐100.00% 0.00% ‐1.93%
  9. 9. HOUSTON COMMUNITY COLLEGE 2012‐2013 Revenues and Expenditures & Encumbrances  HCCS CURRENT UNRESTRICTED Approved Budget EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries 2               53,281,172               31,212,804                4,731,891                   852,907               64,928,910               10,198,777           165,206,461 Employee Benefits               18,152,880 Supplies Gen Exp                5,686,238 Travel                1,030,126 Marketing Costs                1,706,657 Rental & Leases                3,733,119 Insurance/Risk Mgmt                6,871,709 Contract Services               24,189,793 Utilities               12,892,100 Other Departmental Expenses                2,139,600 Instructional & Other Materials               10,672,421 Maintenance & Repair                1,264,310 Transfers/Debt               35,304,211 Contingency                   626,615 Capital Outlay                6,681,035      Total Expenses            296,157,275 Adjusted Budget YTD Actuals Thru  April 30, 2013 Total Actuals &  Encumbrances Thru  Encumbrances Thru  Balance as of April  April 30, 2013 30, 2013 April 30, 2013           53,281,172        37,190,876          14,356,842           31,212,804        21,145,029              (633,364)            4,731,891           3,284,408            1,118,057               852,907              406,330                162,901           64,928,910        42,295,315          17,797,958            8,250,138           4,586,217            2,319,862       163,257,822         108,908,174            35,122,256           18,152,880        11,952,092                    2,546            5,387,680           3,162,530                800,034            1,030,126              504,397                    2,399            1,466,130              816,397                293,858            3,733,119           1,584,975                476,618            6,871,709           6,506,299                             ‐           24,189,793        12,963,364            6,400,073           10,927,959           4,983,984                  85,955            1,445,530           1,258,411                184,661           10,733,700           4,192,949            2,651,594            1,264,310              347,785                413,154           35,304,211        27,482,475                    7,723                            ‐                           ‐            6,681,035           2,107,829            2,300,496       290,446,004      186,771,663          48,741,366 YTD Actuals Thru  April 30, 2012 Actuals &  Total Actuals &  Encumbrances %  Encumbrances Thru  Encumbrances Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  April 30, 2012 vs. 2011‐2012 April 30, 2012 PriorYTD        51,547,717           1,733,455        36,781,982        15,194,281        51,976,262            (428,545)        20,511,664         10,701,140        21,251,383          2,049,312        23,300,695         (2,789,031)           4,402,465                329,426          4,053,996          1,676,930          5,730,925         (1,328,460)              569,232                283,675              352,540              203,731              556,271               12,961        60,093,273           4,835,637        40,890,821        19,516,320        60,407,141            (313,869)           6,906,080           1,344,058          4,663,542          2,535,500          7,199,042            (292,962)         144,030,430          19,227,392       107,994,263           41,176,074       149,170,337          (5,139,906)        11,954,638           6,198,242          9,059,113                25,121          9,084,234          2,870,403           3,962,564           1,425,116          2,785,672              563,082          3,348,754             613,809              506,796                523,330              490,501                  1,600              492,101               14,695           1,110,255                355,875              659,946              350,496          1,010,442               99,813           2,061,594           1,671,525          3,453,847              822,924          4,276,771         (2,215,177)           6,506,299                365,410          6,108,118                           ‐          6,108,118             398,181        19,363,436           4,826,357        11,091,563          6,098,205        17,189,767          2,173,669           5,069,939           5,858,019          4,660,384                78,720          4,739,103             330,836           1,443,072                   2,458              949,638              111,348          1,060,985             382,087           6,844,543           3,889,157          3,124,716              688,954          3,813,670          3,030,873              760,939                503,371              449,170              200,696              649,866             111,073        27,490,198           7,814,013        34,630,692                           ‐        34,630,692         (7,140,494)                           ‐                            ‐                     340                     340                    (340)           4,408,325           2,272,710              689,350          1,114,782          1,804,132          2,604,193      235,513,029         54,932,974      186,147,314        51,232,000      237,379,314         (1,866,284) ‐0.82% ‐11.97% ‐23.18% 2.33% ‐0.52% ‐4.07% ‐3.45% 31.60% 18.33% 2.99% 9.88% ‐51.80% 6.52% 12.65% 6.98% 36.01% 79.47% 17.09% ‐20.62% 0.00% 144.35% ‐0.79%
  10. 10. Exemptions & Waivers Thur April 30, 2013 Account FY 2011‐12 Year‐to‐Date   End of Year  Activity thru  Activity  4/30/2012 FY 2012‐13  Year‐to‐Date  Activity thru  4/30/2013  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               (6,304,520) $           36,763,156               48,824,432               45,370,340              43,602,987              (5,170,736)              (1,693,502)              (6,864,238) $          41,960,194              (5,011,832)              (1,530,335)              (6,542,167) $          38,828,173               (4,523,496)               (1,781,024)               (6,304,520) $           37,298,467 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581               (1,670,691) $             4,517,890 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                6,763,357                6,851,748             (2,612,080)             (1,746,055)              (1,670,691) $            6,241,301 $            5,017,302 $             5,181,057 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 $              1,746,055 $             1,670,691                5,170,736                5,011,832                4,523,496 Other: Employee Fee Exemptions Firemen Hazelwood Deaf & Blind High Ranking Hi SCH Grad Child of Disabled Vet ETC Nonres Military Per & Dep Emp of State Coll & Univ 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 3                     75,978                     41,488                   807,072                   289,477                            868                            572                       2,390                           ‐                     13,551                           ‐                     16,556                       1,450                           ‐                            117                   1,110                      (1,110)                   265,780                            157                       1,282                       2,875                     10,722                1,530,335 $            8,288,222                      63,866                      25,234                1,120,129                     241,659                        2,418                        7,600                            ‐                           319                      10,001                        2,301                      13,496                            ‐                            (38)                            ‐                            ‐                          (162)                     281,998                            ‐                            ‐                            ‐                      12,203                1,781,024 $             7,975,211
  11. 11. Houston Community College Balance Sheet By Fund For Month Ended April 30, 2013 CURRENT & LOAN FUNDS PLANT & BOND FUNDS  Retirement of  Investment in  Debt  Plant   Unrestricted  Auxiliary  Restricted  Total  Unexpended  Plant Renewal  Total  Consolidation &  Elimination  Total All Funds  ASSETS Current Assets: Cash &  cash equivalents Restricted cash & cash equivalents Short term Investments Accounts/Other receivable (net) Deferred charges Prepaids Total Current Assets $     112,629,878                             ‐                             ‐          15,742,870                             ‐                  52,025        128,424,773 $        9,408,845                            ‐                            ‐           1,175,437               393,022                 20,912         10,998,216 $                         ‐        15,613,127                           ‐          2,411,461                           ‐                           ‐        18,024,588 $     122,038,723         15,613,127                            ‐         19,329,768               393,022                 72,937       157,447,577 $             307,176       514,159,289                            ‐                            ‐                            ‐               881,382       515,347,847         14,200,717         27,240,599                            ‐               657,285                            ‐                            ‐         42,098,601 $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            14,507,893            541,399,888                                 ‐                    657,285                                 ‐                    881,382            557,446,448 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          136,546,616            557,013,015                                 ‐              19,987,053                    393,022                    954,319            714,894,025 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐          14,014,388                             ‐          14,014,388                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐         14,014,388                            ‐         14,014,388            3,548,100         17,842,919                            ‐         79,469,486       100,860,505                            ‐             2,671,630                            ‐                            ‐             2,671,630            2,601,880                            ‐                            ‐       669,888,304       672,490,184                6,149,980              20,514,549                                 ‐            749,357,790            776,022,319                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                6,149,980              20,514,549              14,014,388            749,357,790            790,036,707 Total Assets $     142,439,161 $      10,998,216 $      18,024,588 $     171,461,965 $     616,208,352 $      44,770,231 $     672,490,184 $      1,333,468,767 $                              ‐ $      1,504,930,732 LIABILITIES Current Liabilities: Accounts payable Accrued liabilities Compensated absences Funds held for others Deferred revenue Notes payable‐current portion Bonds payable‐current portion Capital lease obligations‐current Total Current Liabilities              6,581,154                230,420              2,351,464                    3,807                    3,132                             ‐                             ‐                             ‐              9,169,977               321,975                            ‐                            ‐               107,889                   5,708                            ‐                            ‐                            ‐ $            435,572          3,208,314                 27,199                           ‐              635,737          1,309,152                           ‐                           ‐                           ‐          5,180,402         10,111,443                257,619            2,351,464               747,433            1,317,992                            ‐                            ‐                            ‐         14,785,951               457,187                142,635                            ‐               189,209            1,599,275                            ‐                            ‐                            ‐            2,388,306                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                             ‐                            ‐                            ‐          (1,600,060)                            ‐                            ‐                            ‐          (1,600,060)                    457,187                     142,635                                 ‐                    189,209                          (785)                                 ‐                                 ‐                                 ‐                    788,246                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              10,568,630                     400,254                2,351,464                    936,642                1,317,207                                 ‐                                 ‐                                 ‐              15,574,197 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities                             ‐                             ‐                             ‐                             ‐                             ‐                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐       139,850,892       465,221,461                            ‐       605,072,353                            ‐                            ‐         27,838,473                            ‐         27,838,473                            ‐         37,761,145       294,379,496       104,429,832       436,570,472                                 ‐            177,612,037            787,439,429            104,429,832         1,069,481,298                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐            177,612,037            787,439,429            104,429,832         1,069,481,298 Total Liabilities $         9,169,977 $            435,572 $        5,180,402 $       14,785,951 $     607,460,659 $      27,838,473 $     434,970,412 $      1,070,269,544 $                              ‐ $      1,085,055,492          66,664,585         11,747,296             9,080,325          87,492,206              3,738,684         10,061,216        235,429,798             249,229,698                                   ‐             336,721,904          66,604,599          (1,184,651)          3,763,861         65,419,948            3,763,861           4   Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $     133,269,184 $      10,562,645 $      12,844,186 $     142,439,161 $      10,998,217 $      18,024,588              65,419,948                3,763,861              13,969,527            5,009,011             6,870,542            2,089,974              13,969,527 $     156,676,015 $         8,747,695 $      16,931,758 $     237,519,772 $          263,199,225 $                              ‐ $          419,875,240 $     171,461,966 $     616,208,352 $      44,770,231 $     672,490,184 $      1,333,468,769 $                              ‐ $      1,504,930,732
  12. 12. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            325,354           790,623           340,010             22,273       4,252,880           347,097       6,078,237                   ‐           209,958             95,940                   ‐               3,750                   ‐           189,585                   ‐           184,638       1,089,192               6,460                   ‐             28,979               1,107       7,887,846                   ‐                   ‐                   ‐                   ‐       6,604,091           207,010       6,811,101                   ‐           311,663             86,507               2,000           854,317                  676       2,340,051       1,400,000           251,397       6,336,043             13,780                   ‐             50,000           899,663     19,357,198                   ‐                   ‐             85,746           110,536       4,299,476           414,130       4,909,888                   ‐            (33,016)             36,501                   ‐               9,721                   ‐             56,383                   ‐           250,710           278,092               2,614           494,389             14,197             56,016       6,075,495                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,152,876       1,780,545                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           411,216                   ‐               2,519     27,169,796           309,488           922,245     71,481,080       53,281,172       31,212,804         4,731,891            852,907       64,928,910       10,198,777     165,206,461       18,152,880         5,686,238         1,030,126         1,706,657         3,733,119         6,871,709       24,189,793       12,892,100         2,139,600       10,672,421         1,264,310       35,304,211            626,615         6,681,035     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            112,023           270,829           240,965                   ‐       2,788,785           107,018       3,519,621                   ‐           137,884             66,604                   ‐               1,245                   ‐             79,815                   ‐           115,732           465,111               6,459                   ‐                   ‐                   ‐       4,392,471                   ‐                   ‐                   ‐                   ‐       4,271,009             79,889       4,350,898                   ‐           101,677             29,421                   ‐               7,432                   ‐           981,349           761,880           117,836       2,331,950               6,234                   ‐                   ‐           422,757       9,111,436                   ‐                   ‐             53,991             27,928       2,830,324           128,889       3,041,132                   ‐             79,309             22,579                   ‐               2,415                   ‐             37,352                   ‐           120,445           235,273               2,198                   ‐                   ‐                   ‐       3,540,701                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     11,952,089       1,045,688                   ‐                   ‐                   ‐       6,506,299       3,875,260       3,788,110           401,134                   ‐                   ‐     19,855,578                   ‐                   ‐     47,424,158       37,190,876       21,145,029         3,284,408            406,330       42,295,315         4,586,217     108,908,174       11,952,092         3,162,530            504,397            816,397         1,584,975         6,506,299       12,963,364         4,983,984         1,258,411         4,192,949            347,785       27,482,475                     ‐         2,107,829     186,771,663 19.91% 11.32% 1.76% 0.22% 22.65% 2.46% 58.31% 6.40% 1.69% 0.27% 0.44% 0.85% 3.48% 6.94% 2.67% 0.67% 2.24% 0.19% 14.71% 0.00% 1.13% 100.00% 65.82% 66.24% 72.27% 69.07% 65.24% 60.80% 58.35% 57.47% 54.57% 66.67% 55.69% 47.07% 58.28% 66.35% 63.07%          8,974,718          7,207,826        8,874,407       5,364,931       5,211,465       5,365,535       2,322,123     16,926,241              34,036       3,495,375     10,245,762       2,534,794     24,056,922     109,385,612 8,771,477          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       10,226,376          4,799,096            926,123              95,927          5,613,843 1,946,737               23,608,102                    ‐            269,299            103,537              49,679              31,920                   794            315,127                5,025              74,485            475,844            140,729                    ‐                   250            587,592      25,662,383      10,163,100          6,329,732          1,117,866            194,185          4,588,007          1,673,083      24,065,973                    ‐            370,768              95,322              46,485            137,322                    ‐            310,173                    ‐              47,280            394,249              31,671            845,619                7,354            231,604      26,583,820          7,400,874          4,079,151            921,929            119,380          4,799,310            755,155      18,075,799                    ‐            205,589              32,812              91,544          1,310,481                    ‐              54,072                4,600              40,629            164,900              54,802          5,636,142              40,000            277,410      25,988,780      12,026,069        5,795,603            731,058            194,206        5,714,722        1,590,843      26,052,501                        4            286,506              64,842              36,316            541,412                   154              33,910                    ‐              42,626            326,139              33,044        1,155,001                2,621            115,059      28,690,135       4,875,892       3,812,318           522,092             83,152       3,857,157       1,235,919     14,386,530                   ‐           237,950             46,357             78,882             41,484                   ‐           144,594                   ‐           125,189             87,879             11,772                   ‐             40,000           235,453     15,436,090  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,895,370       1,956,404             84,180             33,248       2,423,250           412,041     10,804,493                   ‐           325,222           101,452             38,323           508,719                   ‐           345,592                   ‐           128,035           361,620             86,074                   ‐             30,280           566,021     13,295,831       2,368,137       3,649,877               2,887                   ‐       3,730,552           780,620     10,532,073                   ‐           230,118           101,785           370,734             36,105                   ‐           353,809                   ‐             70,560           994,120           158,700                   ‐                   ‐             33,459     12,881,463                   ‐                   ‐                   ‐                   ‐       3,613,579           279,749       3,893,328                   ‐           326,755           150,859             81,220             24,980                   ‐           494,088                   ‐           310,488             32,981               1,265                   ‐             83,000             61,150       5,460,114                   ‐                   ‐                   ‐                   ‐     15,329,935           556,393     15,886,328                   ‐         1,164,881           114,212           911,474           232,908                   ‐     13,594,306         1,578,268           202,347           131,362           720,880               3,264             20,446         2,694,256     37,254,932                    ‐                    ‐                    ‐                    ‐            102,108                    ‐            102,108                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐            102,108 17.99% 10.54% 1.60% 0.29% 21.92% 3.44% 55.78% 6.13% 1.92% 0.35% 0.58% 1.26% 2.32% 8.17% 4.35% 0.72% 3.60% 0.43% 11.92% 0.21% 2.26% 100.00%   5  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           7,214,082          3,399,365            682,502              41,401          3,629,703            810,471      15,777,523                    ‐            138,072              37,170                5,967              31,898                    ‐              96,643                2,080              25,939            244,778              29,510                    ‐                    ‐            501,325      16,890,906 7,132,158                   4,416,504            722,267            100,697          2,936,985            827,744      16,136,356                    ‐            174,979              53,582              26,392              44,253                    ‐              74,249                    ‐              25,725            143,748                3,320            837,659                    ‐              88,838      17,609,102          5,102,779          2,805,089            620,541              80,430          3,078,582            441,649      12,129,071                    ‐            131,413              11,758              20,800            622,433                    ‐              22,227                2,250              26,896              73,133              20,785          5,634,237                    ‐              85,951      18,780,954        8,480,678        4,124,135            507,194            107,310        3,692,268            760,570      17,672,155                        3            159,522              32,368              26,177            447,542                    ‐              16,983                    ‐              16,742            205,979                5,898        1,155,000                    ‐              77,360      19,815,728       3,427,285       2,763,632           405,242             31,687       2,485,082           580,022       9,692,950                   ‐           129,203             15,982             29,597             15,320                   ‐             67,457                   ‐             14,514             41,256               6,225                   ‐                   ‐             58,656     10,071,159       4,076,266       1,151,050             48,819             16,876       1,595,546           173,156       7,061,713                   ‐           141,788             54,820             19,300           266,250                   ‐           278,550                   ‐             36,607           122,100             25,392                   ‐                   ‐             77,846       8,084,366       1,645,605       2,214,424               2,886                   ‐       2,458,132           388,892       6,709,939                   ‐           137,747             49,981           102,128               7,120                   ‐             68,398                   ‐             39,151           318,988             51,906                   ‐                   ‐             30,569       7,515,928                   ‐                   ‐                   ‐                   ‐       2,386,615             81,728       2,468,343                   ‐           176,063             81,520             64,910               7,213                   ‐             98,904                   ‐           211,462                   ‐                  724                   ‐                   ‐             28,853       3,137,991 INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR                    ‐                   ‐                   ‐                   ‐     10,074,211           206,189     10,280,400                   ‐           609,184             48,613           521,126           131,854                   ‐         7,266,178           429,663           106,230             10,633           189,135                   ‐                   ‐           735,675     20,328,691                    ‐                    ‐                    ‐                    ‐              68,072                    ‐              68,072                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐              68,072  % of  Actuals 
  13. 13. Houston Community College Cash Flow Analysis ‐ Monthly Percentage of Budget Used FY2013 vs. FY2012 Oct. Nov. Dec. Jan. Feb. Mar. Apr. Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26% 47.17% 57.14% 65.82%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94% 47.07% 55.52% 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 37.67% 43.91% 50.45% 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% 42.81% 50.66% 58.75% Aug. 74.34% 81.43% 88.98% 94.59% 74.43% 81.57% 89.43% 95.09% 82.19% 88.46% 94.27% 98.45% 79.03% 85.23% 92.21% 96.87% 74.92% 81.69% 89.81% 95.46% 71.21% 79.83% 87.22% 93.29% 69.35% 76.72% 84.68% 91.63% 68.18% 74.82% 81.30% 89.24% 59.06% 69.23% 76.82% 80.46% 67.73% 76.94% 85.77% 94.82% 65.59% 72.63% 82.25% 89.27% 76.35% 82.70% 88.44% 99.49% 72.58% 80.37% 90.28% 98.41% 68.16% 71.84% 79.45% 88.27% 71.48% 77.90% 85.35% 91.73% 69.07%                                               FY2012 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 47.32% 56.36% 65.24% 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% Coleman                              FY2013                                               FY2012 6 July  72.27%                                               FY2012 June 66.24%                                               FY2012 May 8.06% 17.28% 24.93% 31.55% 37.77% 46.07% 53.62% 60.80% 8.26% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% Extended Learning            FY2013                                               FY2012 Chancellor                           FY2013                                               FY2012 Deputy Chancellor             FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 43.18% 50.20% 58.35% 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 7.14% 13.81% 24.51% 30.61% 37.97% 44.47% 51.04% 57.47% 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 4.52% 10.80% 17.79% 31.74% 38.89% 45.25% 43.00% 54.57% 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% Institute Effectiveness      FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 50.00% 58.33% 66.67% 5.76% 15.21% 22.37% 29.85% 38.13% 45.15% 52.82% 59.23% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 42.38% 49.16% 55.69% 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% Info Tech                              FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 35.17% 39.77% 47.07% 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% Student Success                 FY2013                                               FY2012 7.33% 14.68% 23.02% 30.31% 40.96% 44.53% 49.81% 58.28% 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% System                                 FY2013                                               FY2012 12.41% 18.87% 22.34% 27.24% 33.14% 37.21% 42.87% 66.35% 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% Total HCCS                           FY2013                                               FY2012 8.55% 16.77% 23.49% 30.55% 36.88% 43.38% 49.23% 63.07% 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11%
  14. 14. 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          10,358,989              4,771,422              1,079,656                  88,599              5,311,007              1,850,184          23,459,857 Employee Benefits                          ‐ Supplies Gen Exp                226,747 Travel                102,549 Marketing Costs                  47,979 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                316,409 Utilities                          ‐ Other Departmental Expenses                  90,406 Instructional & Other Materials                455,990 Maintenance & Repair                120,821 Transfers/Debt                          ‐ Contingency                        640 Capital Outlay                118,664      Total Expenses           25,021,354 YTD Actuals Thru  4/30/2012 % of Budget Used         7,303,328         3,511,719            713,189              28,646         3,524,321            892,386       15,973,589                     ‐            108,942              56,754              26,028              58,500                    444            172,132                     ‐              17,782            266,028              28,808                     ‐                     ‐              47,080       16,756,088 70.50% 73.60% 66.06% 32.33% 66.36% 48.23% 68.09%                  ‐ 48.05% 55.34% 54.25% 72.67% 55.97% 54.40%                  ‐ 19.67% 58.34% 23.84%                  ‐ 0.00% 39.67% 66.97% Adjusted Budget  FY2013         10,226,376           4,799,096               926,123                 95,927           5,613,843           1,946,737         23,608,102                         ‐               269,299               103,537                 49,679                 31,920                       794               315,127                   5,025                 74,485               475,844               140,729                         ‐                       250               587,592         25,662,383 YTD Actuals Thru  4/30/2013 % of Budget Used          7,214,082          3,399,365             682,502                 41,401          3,629,703             810,471        15,777,523                      ‐             138,072                 37,170                  5,967                 31,898                      ‐                 96,643                  2,080                 25,939             244,778                 29,510                      ‐                      ‐             501,325         16,890,906 70.54% 70.83% 73.69% 43.16% 64.66% 41.63% 66.83%                   ‐ 51.27% 35.90% 12.01% 99.93% 0.00% 30.67% 0.00% 34.83% 51.44% 20.97%                        ‐                        ‐ 85.32% 65.82% 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              9,630,467              5,850,953              1,067,837                145,675              3,984,680              1,443,001          22,122,613 Employee Benefits                          ‐ Supplies Gen Exp                259,887 Travel                  86,432 Marketing Costs                  40,827 Rental & Leases                128,563 Insurance/Risk Mgmt                          15 Contract Services                294,978 Utilities                          ‐ Other Departmental Expenses                  45,518 Instructional & Other Materials                206,139 Maintenance & Repair                  24,211 Transfers/Debt                883,899 Contingency                  11,667 Capital Outlay                143,315      Total Expenses           24,248,064 YTD Actuals Thru  4/30/2012 % of Budget Used         6,695,725         4,095,523            685,046              79,573         2,564,704            745,200       14,865,772                     ‐              86,164              48,467              22,474              40,174                     ‐            137,913                     ‐              19,963              72,772                 7,637            856,493                     ‐              33,099       16,190,928 7 69.53% 70.00% 64.15% 54.62% 64.36% 51.64% 67.20%                  ‐ 33.15% 56.08% 55.05% 31.25% 0.00% 46.75%                  ‐ 43.86% 35.30% 31.54% 96.90% 0.00% 23.10% 66.77% Adjusted Budget  FY2013         10,163,100           6,329,732           1,117,866               194,185           4,588,007           1,673,083         24,065,973                         ‐               370,768                 95,322                 46,485               137,322                         ‐               310,173                         ‐                 47,280               394,249                 31,671               845,619                   7,354               231,604         26,583,820 YTD Actuals Thru  4/30/2013 % of Budget Used          7,132,158          4,416,504             722,267             100,697          2,936,985             827,744        16,136,356                      ‐             174,979                 53,582                 26,392                 44,253                      ‐                 74,249                      ‐                 25,725             143,748                  3,320             837,659                      ‐                 88,838         17,609,102 70.18% 69.77% 64.61% 51.86% 64.01% 49.47% 67.05%                   ‐ 47.19% 56.21% 56.77% 32.23% 0.00% 23.94% 0.00% 54.41% 36.46% 10.48%                        ‐                        ‐ 38.36% 66.24%
  15. 15. 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              6,990,203              3,922,180              1,070,440                107,848              4,549,862                714,746          17,355,279 Employee Benefits                          ‐ Supplies Gen Exp                278,401 Travel                  40,584 Marketing Costs                  58,917 Rental & Leases              1,296,185 Insurance/Risk Mgmt                          ‐ Contract Services                  45,429 Utilities                    4,600 Other Departmental Expenses                  48,154 Instructional & Other Materials                143,119 Maintenance & Repair                  51,852 Transfers/Debt              5,640,942 Contingency                  19,706 Capital Outlay                  48,101      Total Expenses           25,031,269 YTD Actuals Thru  4/30/2012 % of Budget Used         4,859,444         3,066,314            731,395              66,303         3,026,818            410,416       12,160,692                     ‐            162,706              17,853              19,667            857,618                     ‐              18,647                 1,900              19,741              78,034              39,670         5,639,337                     ‐              18,626       19,034,492 69.52% 78.18% 68.33% 61.48% 66.53% 57.42% 70.07%                  ‐ 58.44% 43.99% 33.38% 66.16%                  ‐ 41.05% 41.30% 41.00% 54.52% 76.51% 99.97% 0.00% 38.72% 76.04% Adjusted Budget  FY2013           7,400,874           4,079,151               921,929               119,380           4,799,310               755,155         18,075,799                         ‐               205,589                 32,812                 91,544           1,310,481                         ‐                 54,072                   4,600                 40,629               164,900                 54,802           5,636,142                 40,000               277,410         25,988,780 YTD Actuals Thru  4/30/2013 % of Budget Used          5,102,779          2,805,089             620,541                 80,430          3,078,582             441,649        12,129,071                      ‐             131,413                 11,758                 20,800             622,433                      ‐                 22,227                  2,250                 26,896                 73,133                 20,785          5,634,237                      ‐                 85,951         18,780,954 68.95% 68.77% 67.31% 67.37% 64.15% 58.48% 67.10%                   ‐ 63.92% 35.83% 22.72% 47.50%                   ‐ 41.11% 0.00% 66.20% 44.35% 37.93%                        ‐                        ‐ 30.98% 72.27% 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          12,217,131              6,209,715              1,397,239                205,644              5,114,555              1,532,869          26,677,152 Employee Benefits                          ‐ Supplies Gen Exp                283,246 Travel                  62,373 Marketing Costs                  44,340 Rental & Leases                756,505 Insurance/Risk Mgmt                        154 Contract Services                  47,386 Utilities                          ‐ Other Departmental Expenses                  47,798 Instructional & Other Materials                213,879 Maintenance & Repair                  30,737 Transfers/Debt              2,484,173 Contingency                    7,024 Capital Outlay                  96,837      Total Expenses           30,751,604 YTD Actuals Thru  4/30/2012 % of Budget Used         8,584,249         4,656,425            930,795            106,830         3,474,368            923,390       18,676,058                     ‐            115,936              27,741              30,989            587,085                      56              23,587                     ‐              18,654            105,659              10,675         2,484,044                     ‐              51,298       22,131,782 8 70.26% 74.99% 66.62% 51.95% 67.93% 60.24% 70.01%                  ‐ 40.93% 44.48% 69.89% 77.60%                  ‐ 49.78%                  ‐ 39.03% 49.40% 34.73% 99.99% 0.00% 52.97% 71.97% Adjusted Budget  FY2013         12,026,069           5,795,603               731,058               194,206           5,714,722           1,590,843         26,052,501                           4               286,506                 64,842                 36,316               541,412                       154                 33,910                         ‐                 42,626               326,139                 33,044           1,155,001                   2,621               115,059         28,690,135 YTD Actuals Thru  4/30/2013 % of Budget Used          8,480,678          4,124,135             507,194             107,310          3,692,268             760,570        17,672,155                          3             159,522                 32,368                 26,177             447,542                      ‐                 16,983                      ‐                 16,742             205,979                  5,898          1,155,000                      ‐                 77,360         19,815,728 70.52% 71.16% 69.38% 55.26% 64.61% 47.81% 67.83%                   ‐ 55.68% 49.92% 72.08% 82.66% 0.00% 50.08%                   ‐ 39.28% 63.16% 17.85% 100.00% 0.00% 67.24% 69.07%

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