Unaudited

Financial Statements
For the Period
September 1, 2012 ‐ August 31, 2013
For the Meeting of the Board of Trustee...
Table of Contents
For the Period September 1, 2012 ‐ August 31, 2013
For the Meeting of the Board of Trustees

Houston Com...
Table of Contents 
For the Period September 1, 2012 ‐ August 31, 2013
For the Meeting of the Board of Trustees

Houston Co...
MEMORANDUM 
 
 
 

To: 

 
       

Houston Community College System  
Board of Trustees 

 

 

 

From:   

Renee Byas, ...
Managements Discussion and Analysis
Thru August 31, 2013
Unaudited
Total revenues and expenditures by expense type for the...
Managements Discussion and Analysis
Thru August 31, 2013


Transfers/Debt activities totaled $33,095,470 year‐to‐date, a ...
Managements Discussion and Analysis
Thru August 31, 2013
Public Facility Corporation
The Public Facility Corporation track...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED

YTD Adjusted Budget

REVENUES
Stat...
HOUSTON COMMUNITY COLLEGE
Revenues & Expenditures as of August 31, 2013

Revenue
1% 2%

State Appropriations
Ad Valorem Ta...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues and Expenditures & Encumbrances  HCCS CURRENT UNRESTRICTED

Approved Budget

...
Exemptions & Waivers
Thru August 31, 2013
FY 2011‐12

Account

 End of Year 
Activity 

Year‐to‐Date 
Activity thru 
8/31/...
Houston Community College
Balance Sheet By Fund
For Month Ended August 31, 2013
CURRENT & LOAN FUNDS

PLANT & BOND FUNDS
 ...
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 july

  1. 1. Unaudited Financial Statements For the Period September 1, 2012 ‐ August 31, 2013 For the Meeting of the Board of Trustees ‐ September 19, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ August 31, 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 4 Fund Balances Balance Sheet By Fund   Adjusted Budgets by Division Actual YTD by College  Cash Flow Analysis Contact Hours Reimbursement Enrollment Data 5 6 6 7 12 13 Charts Revenue & Expenditure YTD thru August 31, 2013 Revenue and Expenditures with Trendlines Revenue Source Comparison By Year Expenditure Source Comparison By Year 14 15 16 17 Designated Funds Budget Summary / Cash Position 18 Capital Projects &     Unexpended Unexpended Plant Fund Projects 2004 CIP Projects 2013 CIP Projects CIP Footnotes CIP Residual Funds 19 20 26 31 32     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 33 34 36 37 Bonds/Notes Schedule of Bonds & Maintenance Tax Notes 39 Auxiliary Sources and Uses of Auxiliary Funds 41 Restricted Funds Grants, Contracts and Student Aid 43 Position Control 2013 Positions 50 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 58 67 68
  3. 3. Table of Contents  For the Period September 1, 2012 ‐ August 31, 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        From:    Renee Byas, Acting Chancellor    Date:    September 18, 2013    Re:    Financial Report for Month Ended August 31, 2013  (Unaudited – After GL Closed)      Enclosed please find the preliminary financial reports for the month ending  August 31, 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 August 31, 2013 is $289,274,937 which  is 1.7% below last year.  Expenditures year‐to‐date total $275,611,023 which  is 5.1% more than the same time last year, for a net of $13,663,915.    The reserves for the month of August 2013 are $78,773,881 or 27.2% of  revenues (see page III).  Thus, we continue to project a healthy fiscal strength  for the college. 
  5. 5. Managements Discussion and Analysis Thru August 31, 2013 Unaudited 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 $70,014,003, 0.3% below last year.   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 $106,097,476 year‐to‐date.  The year‐to‐date total is 0.4% below 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.   Tuition and Fees net revenue year to date totaled $104,060,217 which is 4.4% lower than the same time last  year.  Enrollment numbers for Fall 2012 declined 6.5% compared to last year, namely due to a 10% decline in  international students compared to last year, Spring enrollment remained flat at 0.3% above the previous year  and Summer enrollment shows a 6.6% decrease compared to the previous year.      Tuition & Fee‐Extended Learning receipts totaled $6,400,587 year to date, 2.6% above last year.   Total revenue collections, net of exemptions and waivers, totaled $289,274,937 year‐to‐date.  This is a 1.7%  decrease below last year.  Expenditures   Total Salaries are $158,833,961 year‐to‐date, 2.6% above the previous year, namely due to the 2% salary  increases.    Benefits costs totaled $18,703,167 year‐to‐date, 65% 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. This also  includes a payment of $2,985,498 to TRS for retirement contributions in FY2012 and $3,982,129 for FY2013.  Rental and Leases expenses totaled $2,223,055 year‐to‐date, which is 49% below the previous year.  The  decrease is due to the completion of IT projects.   Insurance/Risk Management payments totaled $6,521,682 year‐to‐date, 7.4% above last year.  The increase is  due to an increase in insurance premiums.    Contract Services expense totaled $22,297,872 year‐to‐date, 13.6% 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.   Utilities costs totaled $8,439,837 year‐to‐date, 6% above the previous year.   We will continue to monitor these  costs.    Instructional and Other Materials expenses totaled $8,020,265 year‐to‐date, which is 68% above last year.   COMPASS Internet Units, TCCTA Adobe Master Collection and additional support for Moodlerooms, Inc  contributed to the increase.  i
  6. 6. Managements Discussion and Analysis Thru August 31, 2013  Transfers/Debt activities totaled $33,095,470 year‐to‐date, a 19.4% 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 operating fund expenditures year‐to‐date total $275,611,023, a 5% increase above last year.    Budget Priorities funding allocated for the year are detailed below through August 31, 2013.  Contingency/Budget Priority Funding $    11,372,376 Expense: Position Management         6,933,912 Capital Outlay & Equipment            305,625 Other Total Contingency/Budget Priorities         6,671,658       13,911,195 $       (2,538,819) Grants  The college has received $1,243,264 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $17,045,879. Total grant awards (federal, state & private) year‐to‐date total, $47,439,861. 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 18  for prior year encumbrances.   Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition  projects for a budget of $47,180,067.  Funds for these projects are 100% committed.  See page 19 for more  details.  The 2004 CIP budgets are $263,779,995 and are 99.7% committed. The spending categories in the schedule have  now been revised for more ease of reference to the Board approved budget.  Please see page 20 for the  summary and pages 21 through 25 for details.  The 2013 CIP budgets are $425,137,284 and are 2.5% committed to‐date. Please see page 26 for the summary  and pages 27 through 30 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 33 for the details.  ii
  7. 7. Managements Discussion and Analysis Thru August 31, 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  August 2013 August 2012 $          90,628,664               18,617,444 $         109,246,108 $          65,291,577               14,987,276 $          80,278,853 Fund Balance Audited Fund Balance, August 31, 2012 Revenue @ 08/31/2013 Total  Revenue $               66,664,585                289,274,937 $             355,939,522 Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total  Expenses @ 08/31/2013 $             275,611,023                     1,554,618 $             277,165,641 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               78,773,881 Required Reserve for FY 2013 (11% Projected Revenues) $               31,820,243 Added Reserves $               46,953,638 Added Reserves Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue $               46,953,638 $               31,820,243 $               78,773,881 27.2% The projected reserves at August 31, 2013 of $78,773,881 is an estimate at this time and represents 27.2% 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
  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  August 31, 2013 YTD Actuals Thru  August 31, 2012 Actuals %  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  PriorYTD vs. 2011‐2012 Actual 2012‐2013  Inc/(Dec) vs. Adj  Budget Actual 2012‐2013  Inc/(Dec) vs. Adj  Budget % $          70,232,038 $      70,014,003 $      70,232,038 $          (218,035)          102,195,871      106,097,476      106,486,690            (389,214)            43,067,676        40,063,500        41,960,194         (1,896,694)            71,520,739        63,996,717        66,874,962         (2,878,246)              2,517,960           2,184,999          2,073,537             111,462                 6,188,581            6,400,587           6,241,301              159,287 ‐0.31% ‐0.37% ‐4.52% ‐4.30% 5.38% 2.55% $           (218,035)           3,901,605          (3,004,176)          (7,524,022)             (332,961)                212,006 ‐0.31% 3.82% ‐6.98% ‐10.52% ‐13.22% 3.43%                   434,410               517,655               535,406               (17,751)       289,274,937       294,404,129          (5,129,192) ‐3.32%                  83,245 ‐1.74% $        (6,882,338) 19.16% ‐2.32% 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            54,116,220            31,448,523              4,863,605                  870,469            66,138,044            10,149,183          167,586,044            21,262,760              6,075,678              1,103,188              1,755,401              2,824,849              6,872,514            24,746,032            12,855,947              2,092,075              8,797,265              1,495,849            35,309,898             (8,447,892)            11,827,667          296,157,275                              0        53,359,607        52,227,102          1,132,504        28,410,692        27,915,273             495,420           4,684,982          5,793,038         (1,108,056)              622,476              582,354                 40,122        64,537,291        61,142,912          3,394,380           7,218,913          7,111,077             107,836       158,833,961       154,771,755           4,062,206        18,703,167        11,315,261          7,387,906           5,366,193          5,004,185             362,009              883,137              800,560                 82,577           1,330,410          1,045,960             284,449           2,223,055          4,361,214         (2,138,158)           6,521,682          6,070,500             451,183        22,297,872        19,620,788          2,677,084           8,439,837          7,943,509             496,329           1,824,238          1,340,797             483,441           8,020,265          4,763,561          3,256,704           1,274,362          1,265,512                  8,850        33,095,470        41,074,226         (7,978,756)                           ‐                           ‐                          ‐           6,797,374          2,859,220          3,938,154      275,611,023      262,237,046        13,373,977        13,663,915        32,167,083      (18,503,168) * Includes interest & dividends income, fines & penalties and parking fines 2.17% 1.77% ‐19.13% 6.89% 5.55% 1.52% 2.62% 65.29% 7.23% 10.31% 27.20% ‐49.03% 7.43% 13.64% 6.25% 36.06% 68.37% 0.70% ‐19.43% 0.00% 137.74% 5.10%             (756,613)          (3,037,831)             (178,623)             (247,993)          (1,600,753)           (2,930,270)           (8,752,083)          (2,559,593)             (709,485)             (220,051)             (424,991)             (601,794)             (350,832)          (2,448,160)          (4,416,110)             (267,837)             (777,000)             (221,487)          (2,214,428)           8,447,892           (5,030,293)        (20,546,252)         13,663,915 ‐1.40% ‐9.66% ‐3.67% ‐28.49% ‐2.42% ‐28.87% ‐5.22% ‐12.04% ‐11.68% ‐19.95% ‐24.21% ‐21.30% ‐5.10% ‐9.89% ‐34.35% ‐12.80% ‐8.83% ‐14.81% ‐6.27% ‐100.00% ‐42.53% ‐6.94%
  9. 9. HOUSTON COMMUNITY COLLEGE Revenues & Expenditures as of August 31, 2013 Revenue 1% 2% State Appropriations Ad Valorem Taxes 0% Tuition, Net 24% 22% Fees Other Local Income 14% Tuition & Fee, Net  ‐‐ Extended Learning Grant Revenue 37% State  Appropriations Ad Valorem Taxes Tuition, Net Other Local  Income Fees Extended  Learning Grant Revenue Total Projected  Revenue                70,014,003            106,097,476                  40,063,500             63,996,717               2,184,999             6,400,587               517,655          289,274,937 24.2% 36.7% 13.8% 22.1% 0.8% 2.2% 0.2% Expenses Salaries 12% Employee Benefits 23% 58% General & Admin. Expenses 7% Transfers/Debt Salaries Employee Benefits General & Admin.  Expenses Transfers/Debt Total Projected  Expenses            158,833,961                  18,703,167             64,978,426             33,095,470          275,611,023 58% 7% 24% 2 12%
  10. 10. 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 3               54,116,220               31,448,523                4,863,605                   870,469               66,138,044               10,149,183           167,586,044 Employee Benefits               21,262,760 Supplies Gen Exp                6,075,678 Travel                1,103,188 Marketing Costs                1,755,401 Rental & Leases                2,824,849 Insurance/Risk Mgmt                6,872,514 Contract Services               24,746,032 Utilities               12,855,947 Other Departmental Expenses                2,092,075 Instructional & Other Materials                8,797,265 Maintenance & Repair                1,495,849 Transfers/Debt               35,309,898 Contingency                (8,447,892) Capital Outlay               11,827,667      Total Expenses            296,157,275 Adjusted Budget YTD Actuals Thru  August 31, 2013 Total Actuals &  Encumbrances Thru  Encumbrances Thru  Balance as of August  August 31, 2013 31, 2013 August 31, 2013           54,116,220        53,359,607                             ‐        53,359,607                756,613           31,212,804        28,410,692                             ‐        28,410,692           2,802,112            4,731,891           4,684,982                             ‐           4,684,982                 46,909               852,907              622,476                             ‐              622,476                230,431           64,928,910        64,537,291                             ‐        64,537,291                391,619            7,569,964           7,218,913                             ‐           7,218,913                351,051       163,412,696         158,833,961                              ‐           158,833,961            4,578,735           21,262,760        18,703,167                             ‐        18,703,167           2,559,593            5,416,838           5,366,193                             ‐           5,366,193                 50,645            1,030,126              883,137                             ‐              883,137                146,989            1,466,130           1,330,410                             ‐           1,330,410                135,720            2,824,849           2,223,055                             ‐           2,223,055                601,794            6,871,709           6,521,682                             ‐           6,521,682                350,027           24,746,032        22,297,872                             ‐        22,297,872           2,448,160            8,490,022           8,439,837                             ‐           8,439,837                 50,185            1,863,291           1,824,238                             ‐           1,824,238                 39,053            8,797,265           8,020,265                             ‐           8,020,265                777,000            1,324,665           1,274,362                             ‐           1,274,362                 50,303           35,309,898        33,095,470                             ‐        33,095,470           2,214,428                            ‐                           ‐                           ‐                            ‐            6,479,509           6,797,374                             ‐           6,797,374             (317,865)       289,295,790      275,611,023                             ‐      275,611,023         13,684,767 YTD Actuals Thru  August 31, 2012 Actuals &  Total Actuals &  Encumbrances %  Encumbrances Thru  Encumbrances Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  August 31, 2012 vs. 2011‐2012 August 31, 2012 PriorYTD        52,227,102                           ‐        52,227,102          1,132,504        27,915,273                           ‐        27,915,273             495,420          5,793,038                           ‐          5,793,038         (1,108,056)              582,354                           ‐              582,354               40,122        61,142,912                           ‐        61,142,912          3,394,380          7,111,077                           ‐          7,111,077             107,836       154,771,755                                    154,771,755           4,062,206 ‐        11,315,261                           ‐        11,315,261          7,387,906          5,004,185                           ‐          5,004,185             362,009              800,560                           ‐              800,560               82,577          1,045,960                           ‐          1,045,960             284,449          4,361,214                           ‐          4,361,214         (2,138,158)          6,070,500                           ‐          6,070,500             451,183        19,620,788                           ‐        19,620,788          2,677,084          7,943,509                           ‐          7,943,509             496,329          1,340,797                           ‐          1,340,797             483,441          4,763,561                           ‐          4,763,561          3,256,704          1,265,512                           ‐          1,265,512                  8,850        41,074,226                           ‐        41,074,226         (7,978,756)                           ‐                           ‐                          ‐          2,859,220                           ‐          2,859,220          3,938,154      262,237,046                           ‐      262,237,046        13,373,977 2.17% 1.77% ‐19.13% 6.89% 5.55% 1.52% 2.62% 65.29% 7.23% 10.31% 27.20% ‐49.03% 7.43% 13.64% 6.25% 36.06% 68.37% 0.70% ‐19.43% 0.00% 137.74% 5.10%
  11. 11. Exemptions & Waivers Thru August 31, 2013 FY 2011‐12 Account  End of Year  Activity  Year‐to‐Date  Activity thru  8/31/2012 FY 2012‐13  Year‐to‐Date  Activity thru  8/31/2013  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               (6,863,144) $           36,204,532              48,824,432              48,824,433              46,926,645               (5,170,736)               (1,693,502)               (6,864,238) $          41,960,194               (5,170,736)               (1,693,502)               (6,864,238) $          41,960,195               (4,877,897)               (1,985,247)               (6,863,144) $           40,063,501 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581               (2,277,402) $             3,911,179 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                8,853,381                 8,677,989             (2,612,080)             (2,612,080)              (2,277,402) $            6,241,301 $            6,241,301 $             6,400,587 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 $             2,612,080 $             2,277,402                5,170,736                5,170,736                 4,877,897 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 Stipends 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 4                      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                      70,071                      25,475                 1,266,190                    258,017                          2,418                          1,686                             ‐                            319                      10,443                          2,301                      15,857                             ‐                             ‐                             ‐                             ‐                             ‐                    304,145                             ‐                             ‐                             ‐                      14,275                      14,050                 1,985,247 $             9,140,546
  12. 12. Houston Community College Balance Sheet By Fund For Month Ended August 31, 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 $       90,628,664                             ‐                             ‐          30,354,515              2,325,325              7,325,663        130,634,167 $        8,521,785                            ‐                            ‐           2,059,232               273,624                 67,455         10,922,096 $                         ‐        11,584,051                           ‐          3,250,621              731,646                           ‐        15,566,318 $       99,150,449         11,584,051                            ‐         35,664,368            3,330,595            7,393,118       157,122,581 $         3,498,003       455,391,964                            ‐               550,778                            ‐               881,112       460,321,857         10,461,127         27,240,729                            ‐               514,088                            ‐                            ‐         38,215,944 $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            13,959,130            482,632,693                                 ‐                1,064,866                                 ‐                    881,112            498,537,801 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          113,109,579            494,216,744                                 ‐              36,729,234                3,330,595                8,274,230            655,660,382 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐          18,617,444                             ‐          18,617,444                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐         18,617,444                            ‐         18,617,444                            ‐         31,802,061                            ‐       113,326,344       145,128,405                            ‐             2,398,125                            ‐                            ‐             2,398,125                            ‐                            ‐                            ‐       666,686,593       666,686,593                                 ‐              34,200,186                                 ‐            780,012,937            814,213,123                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              34,200,186              18,617,444            780,012,937            832,830,567 Total Assets $     149,251,611 $      10,922,096 $      15,566,318 $     175,740,025 $     605,450,262 $      40,614,069 $     666,686,593 $      1,312,750,924 $                              ‐ $      1,488,490,949 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              7,401,918              5,420,698              2,261,499                    4,009          43,380,741                             ‐                             ‐                             ‐          58,468,865               290,488               133,285                            ‐               107,889               967,816                            ‐                            ‐                            ‐ $        1,499,478                27,106               722,647                           ‐              518,339          4,419,755                           ‐                           ‐                           ‐          5,687,847            7,719,512              6,276,630            2,261,499               630,237         48,768,312                            ‐                            ‐                            ‐         65,656,190                 13,081              3,702,038                            ‐               189,209            1,797,462            4,800,000                            ‐                            ‐         10,501,790                            ‐             1,335,147                            ‐                            ‐             1,958,230                            ‐                            ‐                            ‐             3,293,377                            ‐                             ‐                            ‐                            ‐                            ‐            2,695,000         18,535,000                            ‐         21,230,000                      13,081                   5,037,185                                 ‐                    189,209                3,755,692                7,495,000              18,535,000                                 ‐              35,025,167                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                7,732,593               11,313,815                2,261,499                    819,446              52,524,004                7,495,000              18,535,000                                 ‐            100,681,357 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities                             ‐                             ‐                             ‐                             ‐                             ‐                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐       135,050,892       456,718,599                            ‐       591,769,491                            ‐                            ‐         27,838,473                            ‐         27,838,473                            ‐         35,066,145       281,345,609       106,230,726       422,642,479                                 ‐            170,117,037            765,902,680            106,230,726         1,042,250,443                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐            170,117,037            765,902,680            106,230,726         1,042,250,443 Total Liabilities $       58,468,865 $        1,499,478 $        5,687,847 $       65,656,190 $     602,271,281 $      31,131,850 $     443,872,479 $      1,077,275,610 $                              ‐ $      1,142,931,797          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          24,118,162          (2,324,678)              798,146         21,793,484               798,146           5   Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $       90,782,747 $        9,422,618 $        9,878,471 $     149,251,612 $      10,922,096 $      15,566,318              21,793,484                    798,146             (13,754,382)              (559,701)               (578,997)        (12,615,684)             (13,754,382) $     110,083,836 $         3,178,983 $        9,482,219 $     222,814,114 $          235,475,316 $                              ‐ $          345,559,152 $     175,740,026 $     605,450,262 $      40,614,069 $     666,686,593 $      1,312,750,926 $                              ‐ $      1,488,490,948
  13. 13. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            296,631           721,956           363,057             25,359       4,461,893           346,351       6,215,247                   ‐           235,326           114,518                   ‐               3,738                   ‐           161,820                   ‐           210,536       1,044,185               6,460                   ‐                   ‐             12,945       8,004,775                   ‐                   ‐                   ‐                   ‐       6,760,480           208,919       6,969,399                   ‐           361,850             76,721               2,000             26,269                  676       2,906,538       1,400,000           240,771       4,637,397             13,234                   ‐                   ‐       2,111,554     18,746,409                   ‐                   ‐             86,986             92,536       4,366,153           414,013       4,959,688                   ‐            (29,606)             37,256                   ‐               2,486                   ‐             56,383                   ‐           275,759           260,273               2,614           494,389               6,202             56,016       6,121,460                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     21,262,143       1,780,545                   ‐                   ‐                   ‐       6,870,393       6,629,065       9,860,207           411,216                   ‐               2,519     27,175,483      (8,510,873)       4,114,236     69,594,934       54,116,220       31,448,523         4,863,605            870,469       66,138,044       10,149,183     167,586,044       21,262,760         6,075,678         1,103,188         1,755,401         2,824,849         6,872,514       24,746,032       12,855,947         2,092,075         8,797,265         1,495,849       35,309,898        (8,447,892)       11,827,667     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            178,446           392,179           353,527               5,176       4,403,545           203,705       5,536,578                   ‐           219,701           100,561                   ‐               2,437                   ‐           882,830                   ‐           187,860           663,216               6,459                   ‐                   ‐             10,395       7,610,038                   ‐                   ‐                   ‐                   ‐       6,494,911           127,168       6,622,079                   ‐           277,331             49,092                   ‐             20,598                   ‐       2,058,164       1,220,398           217,379       4,974,816               8,394                   ‐                   ‐       2,092,770     17,541,022                   ‐                   ‐             80,673             30,792       4,293,886           210,216       4,615,568                   ‐           125,574             29,326                   ‐               2,415                   ‐             49,548                   ‐           185,105           255,620               2,198           494,389                   ‐               1,796       5,761,537                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,703,045       1,611,245                   ‐                   ‐                   ‐       6,520,621       5,549,558       6,554,734           401,481                   ‐                   ‐     24,966,461                   ‐                   ‐     64,307,144       53,359,607       28,410,692         4,684,982            622,476       64,537,291         7,218,913     158,833,961       18,703,167         5,366,193            883,137         1,330,410         2,223,055         6,521,682       22,297,872         8,439,837         1,824,238         8,020,265         1,274,362       33,095,470                     ‐         6,797,374     275,611,023 19.36% 10.31% 1.70% 0.23% 23.42% 2.62% 57.63% 6.79% 1.95% 0.32% 0.48% 0.81% 2.37% 8.09% 3.06% 0.66% 2.91% 0.46% 12.01% 0.00% 2.47% 100.00% 93.95% 94.11% 94.09% 95.87% 94.78% 88.28% 88.41% 86.10% 93.02% 0.00% 95.07% 93.57% 94.12% 92.40% 93.06% 1,551,550        1,196,293           815,247       1,577,526       1,508,543           922,973         2,568,671                    ‐           394,737       1,205,387           359,923       5,287,790       20,546,252          1,570,565          1,587,044          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       10,382,382          4,848,599            936,418              95,927          5,733,351          1,924,029      23,920,706                    ‐            361,207              93,065              43,979              31,920                   794            237,402                3,331              40,058            491,407            143,433                    ‐                       50            579,366      25,946,718      10,358,172          6,308,676          1,133,600            194,185          4,697,597 1,671,156               24,363,386                    ‐            408,069            116,837              47,601            128,021                   553            281,304                    ‐              46,381            343,082              47,722            845,619                   874            323,810      26,953,259 7,508,006                   4,126,987            944,275            130,124          4,894,177            795,600      18,399,169                    ‐            222,016              30,222              54,258          1,308,897                    ‐              43,642                4,600              40,619            165,402              52,981          5,636,142                   188            297,973      26,256,109      12,267,639        5,787,195            768,653            214,206        5,768,101        1,579,134      26,384,928                        4            327,401              51,225              39,443            541,976                      98              26,707                    ‐              27,042            284,943              23,316        1,155,001                    ‐            118,059      28,980,143       4,958,439       3,920,131           542,663             83,152       3,934,959       1,198,934     14,638,278                   ‐           277,188             26,095             73,123             41,284                   ‐           175,228                   ‐             35,215             85,194             18,039                   ‐                   ‐           258,527     15,628,171  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,975,089       2,048,038             85,066             34,980       2,438,061           407,982     10,989,216                  613           327,124           124,354             32,472           478,719                   ‐           340,220                   ‐           133,304           355,546             83,949                   ‐                  221           592,573     13,458,311       2,366,862       3,686,491               2,887                   ‐       3,794,251           786,704     10,637,195                   ‐           254,216             93,626           405,734             28,652                   ‐           362,813                   ‐             52,742           992,473           149,000                   ‐                   ‐             44,634     13,021,085                   ‐                   ‐                   ‐                   ‐       4,451,061           284,683       4,735,744                   ‐           363,259           193,099           168,576             54,022                   ‐           526,239                   ‐           391,706           113,714                  765                   ‐             35,000             58,642       6,640,766               3,000                  450                   ‐                   ‐     14,837,960           531,678     15,373,088                   ‐         1,187,083           146,170           888,215           178,865                   ‐     12,998,671         1,587,809           186,726             23,649           951,817               3,264             20,446         3,259,332     36,805,135                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 18.27% 10.62% 1.64% 0.29% 22.33% 3.43% 56.59% 7.18% 2.05% 0.37% 0.59% 0.95% 2.32% 8.36% 4.34% 0.71% 2.97% 0.51% 11.92% ‐2.85% 3.99% 100.00%   6  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       10,337,455          4,417,292            913,229              65,793          5,629,810 1,228,367               22,591,945                    ‐            306,584              58,248              29,282              31,898                   509            192,694                3,330              33,543            423,831            138,904                    ‐                    ‐            565,386      24,376,153      10,237,391          5,829,578          1,045,263            160,586          4,542,362          1,275,776      23,090,956                    ‐            365,972            104,981              46,557              67,531                   553            170,814                    ‐              43,015            324,149              37,503            845,382                    ‐            268,800      25,366,215          7,295,113          3,671,089            914,439            124,498          4,649,958            690,648      17,345,745                    ‐            222,421              27,575              51,009            927,060                    ‐              43,411                4,150              34,478            134,035              35,073          5,634,237                    ‐            245,365      24,704,559      12,170,451        5,343,822            757,825            173,167        5,668,624        1,184,085      25,297,975                        3            293,462              42,596              35,583            511,215                    ‐              25,915                    ‐              21,678            276,004              17,513        1,155,000                    ‐            106,906      27,783,850       4,938,603       3,766,566           532,074             41,443       3,852,999           899,876     14,031,561                   ‐           232,043             23,797             47,077             35,827                   ‐           160,781                   ‐             31,118             78,849             16,113                   ‐                   ‐           155,757     14,812,924       5,833,488       1,701,901             85,064             21,020       2,402,132           269,897     10,313,503                  118           232,002             96,869             31,464           397,639                   ‐           323,527                   ‐           112,768           216,847             42,425                   ‐                   ‐           113,621     11,880,785       2,365,734       3,287,816               2,886                   ‐       3,758,417           670,999     10,085,853                   ‐           214,936             65,742           179,324             14,155                   ‐             93,800                   ‐             40,974           659,920           117,350                   ‐                   ‐             40,487     11,512,542                   ‐                   ‐                   ‐                   ‐       4,295,292           138,874       4,434,166                   ‐           313,965           180,976           140,675             41,057                   ‐           223,871                   ‐           351,025                   ‐                  724                   ‐                   ‐             31,335       5,717,793 *As of June 2013 Institutional Effectiveness is combine with Instruction INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS*  CELLOR                2,925                  450                   ‐                   ‐     14,545,356           319,301     14,868,032                   ‐           950,958           103,374           769,438           171,224                   ‐     12,522,960           657,226           163,816             12,976           851,707                   ‐                   ‐         3,164,754     34,236,464                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐  % of  Actuals 
  14. 14. Houston Community College Cash Flow Analysis ‐ Monthly Percentage of Budget Used FY2013 vs. FY2012 Oct. Nov. Dec. Jan. Feb. Mar. Apr. May June July  Aug. Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26% 47.17% 57.14% 65.82% 73.39% 80.26% 88.16% 93.95%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% 74.34% 81.43% 88.98% 94.59% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94% 47.07% 55.52% 66.24% 73.83% 80.69% 88.74% 94.11%                                               FY2012 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% 74.43% 81.57% 89.43% 95.09% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 37.67% 43.91% 50.45% 72.27% 78.06% 83.73% 89.76% 94.09%                                               FY2012 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% 82.19% 88.46% 94.27% 98.45% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% 42.81% 50.66% 58.75% 69.07% 76.64% 83.33% 90.91% 95.87%                                               FY2012 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% 79.03% 85.23% 92.21% 96.87% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 47.32% 56.36% 65.24% 73.23% 80.28% 88.54% 94.78% 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% 74.92% 81.69% 89.81% 95.46% Coleman                              FY2013                                               FY2012 8.06% 17.28% 24.93% 31.55% 37.77% 46.07% 53.62% 60.80% 67.75% 75.25% 83.35% 88.28% 8.26% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% 71.21% 79.83% 87.22% 93.29% 7 Extended Learning            FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 43.18% 50.20% 58.35% 65.86% 73.65% 81.42% 88.41% 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 69.35% 76.72% 84.68% 91.63% Chancellor                           FY2013                                               FY2012 7.14% 13.81% 24.51% 30.61% 37.97% 44.47% 51.04% 57.47% 63.05% 70.54% 77.33% 86.10% 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 68.18% 74.82% 81.30% 89.24% Deputy Chancellor             FY2013                                               FY2012 4.52% 10.80% 17.79% 31.74% 38.89% 45.25% 43.00% 54.57% 62.02% 67.90% 77.20% 93.02% 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% 59.06% 69.23% 76.82% 80.46% Institute Effectiveness*     FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 50.00% 58.33% 66.67% 75.00% 0.00% 0.00% 0.00% 5.76% 15.21% 22.37% 29.85% 38.13% 45.15% 52.82% 59.23% 67.73% 76.94% 85.77% 94.82% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 42.38% 49.16% 55.69% 63.65% 71.13% 78.57% 95.07% 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% 65.59% 72.63% 82.25% 89.27% Info Tech                              FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 35.17% 39.77% 47.07% 54.83% 60.15% 66.23% 93.57% 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% 76.35% 82.70% 88.44% 99.49% Student Success                 FY2013                                               FY2012 7.33% 14.68% 23.02% 30.31% 40.96% 44.53% 49.81% 58.28% 65.57% 72.81% 87.37% 94.12% 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% 72.58% 80.37% 90.28% 98.41% System                                 FY2013                                               FY2012 12.41% 18.87% 22.34% 27.24% 33.14% 37.21% 42.87% 66.35% 70.66% 72.23% 77.05% 92.40% 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% 68.16% 71.84% 79.45% 88.27% Total HCCS                           FY2013                                               FY2012 8.55% 16.77% 23.49% 30.55% 36.88% 43.38% 49.23% 63.07% 69.69% 75.04% 82.24% 93.06% 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11% 71.48% 77.90% 85.35% 91.73% *As of June 2013 Institutional Effectiveness is combine with Instruction
  15. 15. 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          10,368,741              4,898,297              1,079,656                  88,599              5,338,060              1,844,386          23,617,739 Employee Benefits                          ‐ Supplies Gen Exp                284,944 Travel                103,650 Marketing Costs                  58,687 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                268,280 Utilities                          ‐ Other Departmental Expenses                  59,311 Instructional & Other Materials                474,128 Maintenance & Repair                151,615 Transfers/Debt                          ‐ Contingency                          ‐ Capital Outlay                114,409      Total Expenses           25,214,055 YTD Actuals Thru  8/31/2012 % of Budget Used       10,312,070         4,470,873         1,054,915              55,482         5,272,824         1,332,040       22,498,204                     ‐            236,839              76,444              38,175              71,500                    444            253,830                     ‐              21,892            433,473            125,179                     ‐                     ‐              94,982       23,850,963 99.45% 91.27% 97.71% 62.62% 98.78% 72.22% 95.26%                  ‐ 83.12% 73.75% 65.05% 88.82% 55.97% 94.61%                  ‐ 36.91% 91.43% 82.56%                  ‐ 0.00% 83.02% 94.59% Adjusted Budget  FY2013         10,382,382           4,848,599               936,418                 95,927           5,733,351           1,924,029         23,920,706                         ‐               361,207                 93,065                 43,979                 31,920                       794               237,402                   3,331                 40,058               491,407               143,433                         ‐                         50               579,366         25,946,718 YTD Actuals Thru  8/31/2013 % of Budget Used        10,337,455          4,417,292             913,229                 65,793          5,629,810          1,228,367        22,591,945                      ‐             306,584                 58,248                 29,282                 31,898                     509             192,694                  3,330                 33,543             423,831             138,904                      ‐                      ‐             565,386         24,376,153 99.57% 91.10% 97.52% 68.59% 98.19% 63.84% 94.45%                   ‐ 84.88% 62.59% 66.58% 99.93% 64.05% 81.17% 0.00% 83.74% 86.25% 96.84%                        ‐                        ‐ 97.59% 93.95% 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              9,662,516              5,868,071              1,040,243                156,675              3,964,758              1,458,221          22,150,484 Employee Benefits                          ‐ Supplies Gen Exp                272,860 Travel                  88,352 Marketing Costs                  43,145 Rental & Leases                118,687 Insurance/Risk Mgmt                          15 Contract Services                282,668 Utilities                          ‐ Other Departmental Expenses                  40,060 Instructional & Other Materials                219,056 Maintenance & Repair                  23,310 Transfers/Debt                883,899 Contingency                    3,291 Capital Outlay                145,126      Total Expenses           24,270,953 YTD Actuals Thru  8/31/2012 % of Budget Used         9,590,802         5,372,600         1,036,392            141,169         3,922,838         1,178,426       21,242,227                     ‐            210,758              77,564              33,829              46,767                     ‐            207,719                     ‐              29,549            192,242              21,510            878,970                     ‐            137,061       23,078,197 8 99.26% 91.56% 99.63% 90.10% 98.94% 80.81% 95.90%                  ‐ 77.24% 87.79% 78.41% 39.40% 0.00% 73.49%                  ‐ 73.76% 87.76% 92.28% 99.44% 0.00% 94.44% 95.09% Adjusted Budget  FY2013         10,358,172           6,308,676           1,133,600               194,185           4,697,597           1,671,156         24,363,386                         ‐               408,069               116,837                 47,601               128,021                       553               281,304                         ‐                 46,381               343,082                 47,722               845,619                       874               323,810         26,953,259 YTD Actuals Thru  8/31/2013 % of Budget Used        10,237,391          5,829,578          1,045,263             160,586          4,542,362          1,275,776        23,090,956                      ‐             365,972             104,981                 46,557                 67,531                     553             170,814                      ‐                 43,015             324,149                 37,503             845,382                      ‐             268,800         25,366,215 98.83% 92.41% 92.21% 82.70% 96.70% 76.34% 94.78%                   ‐ 89.68% 89.85% 97.81% 52.75% 0.00% 60.72% 0.00% 92.74% 94.48% 78.59%                        ‐                        ‐ 83.01% 94.11%
  16. 16. 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              6,935,102              3,964,795              1,067,898                118,806              4,577,056                721,852          17,385,509 Employee Benefits                          ‐ Supplies Gen Exp                288,468 Travel                  32,195 Marketing Costs                  54,559 Rental & Leases              1,295,982 Insurance/Risk Mgmt                          ‐ Contract Services                  30,860 Utilities                    3,800 Other Departmental Expenses                  38,566 Instructional & Other Materials                139,321 Maintenance & Repair                  54,912 Transfers/Debt              5,640,942 Contingency                        578 Capital Outlay                  46,000      Total Expenses           25,011,692 YTD Actuals Thru  8/31/2012 % of Budget Used         6,894,856         3,821,985         1,063,583            111,572         4,525,977            637,026       17,055,000                     ‐            282,546              25,216              54,515         1,288,061                     ‐              26,761                 3,800              31,461            124,673              48,936         5,639,337                     ‐              44,893       24,625,199 99.42% 96.40% 99.60% 93.91% 98.88% 88.25% 98.10%                  ‐ 97.95% 78.32% 99.92% 99.39%                  ‐ 86.72% 100.00% 81.58% 89.49% 89.12% 99.97% 0.00% 97.59% 98.45% Adjusted Budget  FY2013           7,508,006           4,126,987               944,275               130,124           4,894,177               795,600         18,399,169                         ‐               222,016                 30,222                 54,258           1,308,897                         ‐                 43,642                   4,600                 40,619               165,402                 52,981           5,636,142                       188               297,973         26,256,109 YTD Actuals Thru  8/31/2013 % of Budget Used          7,295,113          3,671,089             914,439             124,498          4,649,958             690,648        17,345,745                      ‐             222,421                 27,575                 51,009             927,060                      ‐                 43,411                  4,150                 34,478             134,035                 35,073          5,634,237                      ‐             245,365         24,704,559 97.16% 88.95% 96.84% 95.68% 95.01% 86.81% 94.27%                   ‐ 100.18% 91.24% 94.01% 70.83%                   ‐ 99.47% 0.00% 84.88% 81.04% 66.20%                        ‐                        ‐ 82.34% 94.09% 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          12,221,901              6,228,744              1,262,189                192,494              5,168,405              1,554,527          26,628,259 Employee Benefits                          ‐ Supplies Gen Exp                291,852 Travel                  51,626 Marketing Costs                  45,952 Rental & Leases                753,672 Insurance/Risk Mgmt                          56 Contract Services                  46,109 Utilities                          ‐ Other Departmental Expenses                  29,122 Instructional & Other Materials                215,645 Maintenance & Repair                  26,720 Transfers/Debt              2,484,173 Contingency                    7,024 Capital Outlay                  96,837      Total Expenses           30,677,047 YTD Actuals Thru  8/31/2012 % of Budget Used       12,094,880         5,871,126         1,248,019            171,506         5,147,728         1,338,944       25,872,203                     ‐            224,916              36,116              45,309            682,046                      56              36,542                     ‐              24,066            195,007              19,687         2,484,044                     ‐              96,280       29,716,272 9 98.96% 94.26% 98.88% 89.10% 99.60% 86.13% 97.16%                  ‐ 77.07% 69.96% 98.60% 90.50%                  ‐ 79.25%                  ‐ 82.64% 90.43% 73.68% 99.99% 0.00% 99.42% 96.87% Adjusted Budget  FY2013         12,267,639           5,787,195               768,653               214,206           5,768,101           1,579,134         26,384,928                           4               327,401                 51,225                 39,443               541,976                         98                 26,707                         ‐                 27,042               284,943                 23,316           1,155,001                         ‐               118,059         28,980,143 YTD Actuals Thru  8/31/2013 % of Budget Used        12,170,451          5,343,822             757,825             173,167          5,668,624          1,184,085        25,297,975                          3             293,462                 42,596                 35,583             511,215                      ‐                 25,915                      ‐                 21,678             276,004                 17,513          1,155,000                      ‐             106,906         27,783,850 99.21% 92.34% 98.59% 80.84% 98.28% 74.98% 95.88%                   ‐ 89.63% 83.15% 90.21% 94.32% 0.00% 97.03%                   ‐ 80.16% 96.86% 75.11% 100.00% 0.00% 90.55% 95.87%

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