Fs2013 june

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Fs2013 june

  1. 1. Financial Statements For the Period September 1, 2012 ‐ June 30, 2013 For the Meeting of the Board of Trustees ‐ July 11, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ June 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 June 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 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 40 Restricted Funds Grants, Contracts and Student Aid 42 Position Control 2013 Positions 48 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 54 63 64
  3. 3. Table of Contents  For the Period September 1, 2012 ‐ June 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:    Renee Byas, Acting Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    July 3, 2013    Re:    Financial Report for Month Ended June 30, 2013        Enclosed please find the preliminary financial reports for the month ending  June 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 June 30, 2013 is $273,457,234 which is  1.4% below last year.  Expenditures year‐to‐date total $222,237,000 which is  0.2% less than the same time last year, for a net of $51,220,234.    The reserves for the month of June 2013 are $60,567,245 or 20.9% of  revenues (see page III).  Thus, we continue to project a healthy fiscal strength  for the college. 
  5. 5. Managements Discussion and Analysis Thru June 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 $56,977,395, 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 $104,009,336 year‐to‐date.  The year‐to‐date total is 0.1% 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 $104,221,952 which is 3.8% 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 $104,495,888.    Tuition & Fee‐Extended Learning receipts totaled $6,066,910 year to date, 0.05% below last year.  Total tuition  and fees‐Extended Learning at fiscal year end are expected to be $6,188,581. Total revenue collections, net of exemptions and waivers, totaled $273,457,234 year‐to‐date.  This is a 1.4%  decrease below last year.  Expenditures   Total Salaries are $133,918,453 year‐to‐date, 1.1% above the previous year.  Total salaries at year end are  expected to be $162,498,680.  Benefits costs totaled $13,608,436 year‐to‐date, 20.9% 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 $1,979,500 year‐to‐date, which is 51.8% below the previous year.  The  decrease is due to the completion of IT projects. Total expenses at  year end are projected to be $2,832,447.  Insurance/Risk Management payments totaled $6,519,389 year‐to‐date, 7.1% 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 $16,212,068 year‐to‐date, 3.9% 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 $24,150,540.  Utilities costs totaled $6,560,053 year‐to‐date.   We will continue to monitor these costs.  Total utilities cost at  fiscal year end is projected to $8,490,022.  Instructional and Other Materials expenses totaled $4,913,886 year‐to‐date, which is 34% 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 $9,537,689. i
  6. 6. Managements Discussion and Analysis Thru June 30, 2013  Capital Outlay expenses totaled $2,549,736 year‐to‐date.  Expenditures are projected to $6,211,580.  Transfers/Debt activities totaled $27,792,371 year‐to‐date, a 21.8% 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 $222,237,000, a 0.2% decrease below last year.    Budget Priorities funding allocated for the year are detailed below through June 30, 2013.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $            305,625 $        5,821,511 Position Management            3,800,000            6,122,064          (2,322,064) Other            1,445,240            3,484,125          (2,038,885) Total Contingency/Budget Priorities $      11,372,376 $       9,911,814 $       1,460,562 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 $13,017,304. Total grant awards (federal, state & private) year‐to‐date total, $45,927,717. 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 $47,469,321.  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 2.5% committed to‐date. Please see page 25 for the summary  and pages 26 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 June 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  June 2013 June 2012 $         105,456,887               13,778,086 $         119,234,973 $          80,604,198                 6,998,984 $          87,603,182 Fund Balance Audited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               66,664,585                289,462,607 $             356,127,192 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             285,063,953                     2,395,994 $             287,459,947 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               68,667,245 Required Reserve for FY 2013 (11% Projected Revenues) $               31,840,887 Added Reserves $               36,826,358 Additional Expenditures Funded From Reserves: Reimbursement to State for Insurance Total Expenses Paid From Reserves Budget         (8,100,000) $       (8,100,000) Added Reserves Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue Expense to Date                           ‐ $                         ‐  Balance                   (8,100,000)                  (8,100,000) $               28,726,358 31,840,887 $               $               60,567,245 20.9% The projected reserves at June 30, 2013 of $60,567,245 is an estimate at this time and represents 20.9% 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  June 30, 2013 YTD Actuals Thru  June 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 $      56,977,395 $      57,231,708 $          (254,313)           102,195,871      104,009,336      103,893,944             115,391             43,067,676        40,115,093        41,888,000        (1,772,907)             71,520,739        64,106,859        66,454,958        (2,348,099)                 2,517,960           1,768,703          1,276,953             491,750                 6,188,581            6,066,910           6,070,090                   (3,180) ‐0.44% 0.11% ‐4.23% ‐3.53% 38.51% ‐0.05% $      70,014,007 $           (218,031)      105,811,761           3,615,890        40,216,106          (2,851,570)        64,279,782          (7,240,958)          2,517,960                       ‐           6,188,581                          ‐ ‐0.31% 3.54% ‐6.62% ‐10.12% 0.00% 0.00%                   434,410               412,938               407,080                   5,858       273,457,234       277,222,734          (3,765,500) 1.44%               434,410                          ‐ ‐1.36% $    289,462,607 $        (6,694,669) 0.00% ‐2.26% 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             53,202,204             31,260,792                 4,731,891                   858,739             65,163,755             10,192,327           165,409,708             18,152,880                 6,055,811                 1,064,822                 1,770,340                 2,832,447                 6,871,898             24,150,540             12,895,476                 2,175,725                 9,537,689                 1,589,598             35,304,211              (2,683,721)             11,029,851           296,157,275                               0        45,987,776        45,537,999             449,777        24,632,277        24,598,246               34,031           3,977,148          4,964,641            (987,493)              496,809              451,917               44,891        52,979,664        51,018,201          1,961,463           5,844,779          5,859,339              (14,560)       133,918,453       132,430,343           1,488,109        13,608,436        11,254,617          2,353,819           4,175,860          3,925,349             250,512              741,686              639,737             101,949           1,072,923              812,070             260,854           1,979,500          4,102,308        (2,122,808)           6,519,389          6,086,439             432,950        16,212,068        15,598,805             613,263           6,560,053          5,909,502             650,551           1,599,002          1,167,800             431,202           4,913,886          3,668,400          1,245,486              593,636              595,891                (2,255)        27,792,371        35,547,802        (7,755,432)                           ‐                           ‐                            ‐           2,549,736              972,611          1,577,125      222,237,000      222,711,675            (474,675)        51,220,234        54,511,059        (3,290,825) * Includes interest & dividends income, fines & penalties and parking fines 0.99% 0.14% ‐19.89% 9.93% 3.84% ‐0.25% 1.12% 20.91% 6.38% 15.94% 32.12% ‐51.75% 7.11% 3.93% 11.01% 36.92% 33.95% ‐0.38% ‐21.82% 0.00% 162.15% ‐0.21%        53,202,204                       ‐        31,212,804                (47,988)          4,731,891                       ‐              852,907                  (5,832)        64,928,910             (234,845)          7,569,964           (2,622,363)       162,498,680           (2,911,028)        18,152,880                       ‐          5,387,680             (668,131)          1,030,126                (34,696)          1,466,130             (304,210)          2,832,447                       ‐          6,871,709                     (189)        24,150,540                       ‐          8,490,022          (4,405,454)          1,811,938             (363,787)          9,537,689                       ‐          1,318,321             (271,277)        35,304,211                       ‐                           ‐           2,683,721          6,211,580           (4,818,271)      285,063,953        (11,093,322)          4,398,654           4,398,654 0.00% ‐0.15% 0.00% ‐0.68% ‐0.36% ‐25.73% ‐1.76% 0.00% ‐11.03% ‐3.26% ‐17.18% 0.00% 0.00% 0.00% ‐34.16% ‐16.72% 0.00% ‐17.07% 0.00% ‐100.00% ‐43.68% ‐3.75%
  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               53,202,204               31,260,792                4,731,891                   858,739               65,163,755               10,192,327           165,409,708 Employee Benefits               18,152,880 Supplies Gen Exp                6,055,811 Travel                1,064,822 Marketing Costs                1,770,340 Rental & Leases                2,832,447 Insurance/Risk Mgmt                6,871,898 Contract Services               24,150,540 Utilities               12,895,476 Other Departmental Expenses                2,175,725 Instructional & Other Materials                9,537,689 Maintenance & Repair                1,589,598 Transfers/Debt               35,304,211 Contingency                (2,683,721) Capital Outlay               11,029,851      Total Expenses            296,157,275 Adjusted Budget YTD Actuals Thru  June 30, 2013 Total Actuals &  Encumbrances Thru  Encumbrances Thru  Balance as of June  June 30, 2013 30, 2013 June 30, 2013           53,202,204        45,987,776            5,919,421        51,907,197           1,295,007           31,212,804        24,632,277            1,378,213        26,010,490           5,202,314            4,731,891           3,977,148                536,293           4,513,441                218,450               852,907              496,809                136,488              633,297                219,610           64,928,910        52,979,664            8,962,098        61,941,762           2,987,148            7,569,964           5,844,779            1,830,707           7,675,486             (105,522)       162,498,680         133,918,453            18,763,219         152,681,672            9,817,008           18,152,880        13,608,436                    2,116        13,610,552           4,542,328            5,387,680           4,175,860                950,004           5,125,864                261,816            1,030,126              741,686                    1,618              743,304                286,822            1,466,130           1,072,923                379,166           1,452,089                 14,041            2,832,447           1,979,500                263,434           2,242,934                589,513            6,871,709           6,519,389                             ‐           6,519,389                352,320           24,150,540        16,212,068            5,631,805        21,843,873           2,306,667            8,490,022           6,560,053                  53,583           6,613,636           1,876,386            1,811,938           1,599,002                212,936           1,811,938                          (0)            9,537,689           4,913,886            3,358,408           8,272,294           1,265,395            1,318,321              593,636                724,685           1,318,321                           0           35,304,211        27,792,371                             ‐        27,792,371           7,511,840                            ‐                           ‐                           ‐                            ‐            6,211,580           2,549,736            3,661,844           6,211,580                          (0)       285,063,953      222,237,000          34,002,818      256,239,819         28,824,134 YTD Actuals Thru  June 30, 2012 Actuals &  Total Actuals &  Encumbrances %  Encumbrances Thru  Encumbrances Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  June 30, 2012 vs. 2011‐2012 June 30, 2012 PriorYTD        45,537,999          6,290,468        51,828,467               78,729        24,598,246          2,468,985        27,067,231         (1,056,741)          4,964,641              739,406          5,704,047         (1,190,606)              451,917              134,762              586,679               46,618        51,018,201          9,791,288        60,809,489          1,132,272          5,859,339          1,671,388          7,530,727             144,759       132,430,343           21,096,297       153,526,640             (844,969)        11,254,617                  6,263        11,260,880          2,349,672          3,925,349              781,776          4,707,124             418,740              639,737                  2,622              642,359             100,945              812,070              296,087          1,108,156             343,933          4,102,308              296,883          4,399,191         (2,156,256)          6,086,439                           ‐          6,086,439             432,950        15,598,805          3,249,419        18,848,224          2,995,649          5,909,502                53,410          5,962,912             650,723          1,167,800                90,793          1,258,593             553,345          3,668,400              955,932          4,624,332          3,647,963              595,891              698,982          1,294,873               23,448        35,547,802                           ‐        35,547,802         (7,755,432)                           ‐                           ‐                          ‐              972,611          1,892,898          2,865,509          3,346,071      222,711,675        29,421,361      252,133,036          4,106,782 0.15% ‐3.90% ‐20.87% 7.95% 1.86% 1.92% ‐0.55% 20.87% 8.90% 15.71% 31.04% ‐49.01% 7.11% 15.89% 10.91% 43.97% 78.89% 1.81% ‐21.82% 0.00% 116.77% 1.63%
  10. 10. Exemptions & Waivers Thur June 30, 2013 FY 2011‐12 Account  End of Year  Activity  Year‐to‐Date  Activity thru  6/30/2012 FY 2012‐13  Year‐to‐Date  Activity thru  6/30/2013  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               (6,784,576) $           36,283,101              48,824,432              48,759,858              46,899,669               (5,170,736)               (1,693,502)               (6,864,238) $          41,960,194               (5,188,954)               (1,682,904)               (6,871,858) $          41,888,000               (4,816,909)               (1,967,667)               (6,784,576) $           40,115,093 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581               (2,011,227) $             4,177,354 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                8,205,620                 8,078,137             (2,612,080)             (2,135,530)              (2,011,227) $            6,241,301 $            6,070,090 $             6,066,910 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 $             2,135,530 $             2,011,227                5,170,736                5,188,954                 4,816,909 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 3                      83,976                      42,521                   900,681                   310,692                           868                           572                        2,390                            ‐                      13,374                            ‐                      18,075                        1,450                            (28)                           117                   1,110                        (1,110)                   290,535                           157                        1,281                        2,875                      13,368                            ‐                1,682,904 $            9,007,388                      69,434                      25,475                 1,261,808                    256,434                          2,418                          1,686                             ‐                            319                      10,443                          2,301                      15,044                             ‐                             (38)                             ‐                             ‐                           (162)                    307,380                             ‐                             ‐                             ‐                      14,275                            850                 1,967,667 $             8,795,803
  11. 11. Houston Community College Balance Sheet By Fund For Month Ended June 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 $     105,456,887                             ‐                             ‐          19,406,984                755,871                  26,001        125,645,743 $        9,147,702                            ‐                            ‐           1,167,053               393,022                   9,779         10,717,556 $                         ‐        14,301,952                           ‐          2,757,325                           ‐                           ‐        17,059,277 $     114,604,589         14,301,952                            ‐         23,331,362            1,148,893                 35,780       153,422,576 $         4,725,999       481,568,705                            ‐                            ‐                            ‐               881,382       487,176,086         15,274,168         27,240,673                            ‐               604,405                            ‐                            ‐         43,119,246 $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            20,000,167            508,809,378                                 ‐                    604,405                                 ‐                    881,382            530,295,332 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          134,604,756            523,111,330                                 ‐              23,935,767                1,148,893                    917,162            683,717,908 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐          13,778,086                             ‐          13,778,086                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐         13,778,086                            ‐         13,778,086            3,548,100         27,085,894                            ‐         96,821,926       127,455,920                            ‐             2,478,513                            ‐                            ‐             2,478,513            2,601,880                            ‐                            ‐       667,571,797       670,173,677                6,149,980              29,564,407                                 ‐            764,393,723            800,108,110                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                6,149,980              29,564,407              13,778,086            764,393,723            813,886,196 Total Assets $     139,423,829 $      10,717,556 $      17,059,277 $     167,200,662 $     614,632,006 $      45,597,759 $     670,173,677 $      1,330,403,442 $                              ‐ $      1,497,604,103 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              7,517,963                228,681              2,351,464                             ‐              8,256,287                             ‐                             ‐                             ‐          18,354,395               256,719                            ‐                            ‐               107,889               367,232                            ‐                            ‐                            ‐ $            731,840          2,367,531                 27,199                           ‐              523,415          1,118,592                           ‐                           ‐                           ‐          4,036,737         10,142,213                255,880            2,351,464               631,304            9,742,111                            ‐                            ‐                            ‐         23,122,972            1,060,832                142,635                            ‐               189,209            1,599,275                            ‐                            ‐                            ‐            2,991,951                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                             ‐                            ‐                            ‐          (1,600,060)                            ‐                            ‐                            ‐          (1,600,060)                1,060,832                     142,635                                 ‐                    189,209                          (785)                                 ‐                                 ‐                                 ‐                1,391,891                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              11,203,045                     398,515                2,351,464                    820,513                9,741,326                                 ‐                                 ‐                                 ‐              24,514,863 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities                             ‐                             ‐                             ‐                             ‐                             ‐                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐       139,850,892       465,221,463                            ‐       605,072,355                            ‐                            ‐         27,838,473                            ‐         27,838,473                            ‐         37,761,145       294,379,496       104,429,832       436,570,472                                 ‐            177,612,037            787,439,431            104,429,832         1,069,481,300                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐            177,612,037            787,439,431            104,429,832         1,069,481,300 Total Liabilities $       18,354,395 $            731,840 $        4,036,737 $       23,122,972 $     608,064,306 $      27,838,473 $     434,970,412 $      1,070,873,191 $                              ‐ $      1,093,996,161          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          54,404,849          (1,761,581)          3,942,215         52,643,268            3,942,215           4   Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $     121,069,434 $        9,985,715 $      13,022,540 $     139,423,829 $      10,717,555 $      17,059,277              52,643,268                3,942,215              10,300,554            2,829,018             7,698,069              (226,533)              10,300,554 $     144,077,689 $         6,567,702 $      17,759,285 $     235,203,265 $          259,530,252 $                              ‐ $          403,607,942 $     167,200,661 $     614,632,006 $      45,597,758 $     670,173,677 $      1,330,403,443 $                              ‐ $      1,497,604,103
  12. 12. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            294,078           743,083           340,010             24,373       4,383,805           351,556       6,136,905                   ‐           234,079           115,717                   ‐               3,888                   ‐           157,998                   ‐           206,061       1,050,568               6,460                   ‐                   ‐             12,970       7,924,646                   ‐                   ‐                   ‐                   ‐       6,648,442           207,010       6,855,452                   ‐           345,949             69,905               2,000             26,760                  676       2,901,844       1,400,000           230,771       5,325,220             13,234                   ‐                   ‐       1,467,738     18,639,549                   ‐                   ‐             85,746             92,536       4,296,545           418,130       4,892,957                   ‐            (29,601)             37,256                   ‐               2,486                   ‐             56,383                   ‐           275,759           260,273               2,614           494,389               7,197             56,016       6,055,729                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,152,876       1,780,545                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           411,216                   ‐               2,519     27,169,796      (2,799,749)       4,114,236     71,563,834       53,202,204       31,260,792         4,731,891            858,739       65,163,755       10,192,327     165,409,708       18,152,880         6,055,811         1,064,822         1,770,340         2,832,447         6,871,898       24,150,540       12,895,476         2,175,725         9,537,689         1,589,598       35,304,211        (2,683,721)       11,029,851     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            136,672           334,823           300,758               1,828       3,593,534           151,270       4,518,884                   ‐           180,154             90,118                   ‐               2,018                   ‐           110,859                   ‐           151,962           576,504               6,459                   ‐                   ‐                   ‐       5,636,958                   ‐                   ‐                   ‐                   ‐       5,324,300           105,932       5,430,231                   ‐           132,926             40,685                   ‐             15,959                   ‐       1,401,525       1,034,124           138,299       2,489,702               6,799                   ‐                   ‐           521,639     11,211,890                   ‐                   ‐             66,712             29,293       3,540,087           162,793       3,798,886                   ‐           115,482             27,113                   ‐               2,415                   ‐             49,548                   ‐           177,393           236,350               2,198                   ‐                   ‐                   ‐       4,409,385                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     13,608,433       1,372,335                   ‐                   ‐                   ‐       6,519,144       4,683,199       4,950,570           401,481                   ‐                   ‐     20,157,751                   ‐                   ‐     51,692,912       45,987,776       24,632,277         3,977,148            496,809       52,979,664         5,844,779     133,918,453       13,608,436         4,175,860            741,686         1,072,923         1,979,500         6,519,389       16,212,068         6,560,053         1,599,002         4,913,886            593,636       27,792,371                     ‐         2,549,736     222,237,000 20.69% 11.08% 1.79% 0.22% 23.84% 2.63% 60.26% 6.12% 1.88% 0.33% 0.48% 0.89% 2.93% 7.29% 2.95% 0.72% 2.21% 0.27% 12.51% 0.00% 1.15% 100.00% 80.26% 80.69% 83.73% 83.33% 80.28% 75.25% 73.65% 70.54% 67.90% 0.00% 71.13% 60.15% 72.81% 72.23% 75.04%          5,155,032          4,233,453        4,776,370       3,043,706       3,300,029       3,405,286       1,980,323     11,727,388                    ‐       2,287,688       7,427,659       1,646,344     19,870,922       73,920,275 5,066,076          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       10,205,179          4,799,369            926,123              95,927          5,639,695          1,942,689      23,608,982                    ‐            343,724              92,592              43,979              31,920                   794            269,564                3,331              57,265            492,095            143,433                    ‐                       50            580,136      25,667,865      10,175,890          6,308,299          1,117,866            194,185          4,635,042          1,669,471      24,100,753                    ‐            403,685            112,669              46,970            126,424                   245            288,507                    ‐              46,993            352,195              41,859            845,619                3,854            325,063      26,694,836          7,400,874          4,111,901            921,929            119,380          4,788,951            783,481      18,126,516                    ‐            226,842              30,120              60,960          1,309,787                    ‐              42,160                4,600              41,936            168,896              56,993          5,636,142              13,000            297,973      26,015,925      12,026,069        5,764,404            731,058            214,206        5,707,399        1,599,871      26,043,007                        4            323,368              55,470              39,443            539,921                      98              25,839                    ‐              32,177            285,602              24,578        1,155,001                2,621            118,059      28,645,188       4,889,024       3,843,554           522,092             83,152       3,828,875       1,202,344     14,369,041                   ‐           265,676             32,227             79,482             41,484                   ‐           154,928                   ‐           114,950             95,544             22,572                   ‐             25,000           231,681     15,432,585  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,884,114       2,033,783             84,180             34,980       2,405,261           389,771     10,832,089                   ‐           347,331           123,658             32,472           483,719                   ‐           343,372                   ‐           130,596           358,368             83,949                   ‐               5,860           592,573     13,333,987       2,323,976       3,655,949               2,887                   ‐       3,738,913           800,320     10,522,045                   ‐           236,750             93,899           405,734             29,190                   ‐           363,063                   ‐             54,661       1,011,565           159,700                   ‐                   ‐             46,866     12,923,473                   ‐                   ‐                   ‐                   ‐       4,530,506           279,749       4,810,255                   ‐           378,751           158,159           171,085             59,022                   ‐           540,127                   ‐           388,393           113,714               1,265                   ‐             38,000             62,350       6,721,121               3,000                  450                   ‐                   ‐     14,560,321           547,935     15,111,706                   ‐         1,198,712           143,150           888,215           177,846                   ‐     13,048,652         1,583,338           184,947             23,649         1,030,422               3,264             20,446         3,124,190     36,538,537                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐ 17.96% 10.56% 1.60% 0.29% 22.00% 3.44% 55.85% 6.13% 2.04% 0.36% 0.60% 0.96% 2.32% 8.15% 4.35% 0.73% 3.22% 0.54% 11.92% ‐0.91% 3.72% 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  8,903,517                   3,830,472            799,299              49,797          4,586,392          1,013,012      19,182,489                    ‐            198,752              51,199              23,286              31,898                    ‐            164,911                3,330              31,563            355,347              46,483                    ‐                    ‐            512,530      20,601,789          8,836,953          5,084,747            881,997            125,122          3,716,333          1,044,055      19,689,208                    ‐            240,693              94,703              37,084              61,320                   245            142,239                    ‐              36,819            230,712              16,569            845,382                    ‐            144,829      21,539,804          6,288,382          3,225,158            767,740            100,749          3,821,974            566,147      14,770,151                    ‐            171,005              20,403              36,973            834,557                    ‐              35,566                3,200              33,598              93,125              25,561          5,634,237                    ‐            124,096      21,782,472      10,502,467        4,693,623            633,576            136,598        4,637,585            959,167      21,563,015                        3            220,404              40,399              32,134            473,014                    ‐              21,865                    ‐              19,362            239,349              13,648        1,155,000                    ‐              90,624      23,868,818       4,243,241       3,263,086           457,718             34,122       3,145,261           741,524     11,884,952                   ‐           170,629             21,307             34,345             29,468                   ‐             87,795                   ‐             24,537             50,894               6,225                   ‐                   ‐             78,727     12,388,879       5,025,617       1,439,825             66,462             19,300       1,980,928           218,217       8,750,349                   ‐           183,003             84,333             28,290           326,785                   ‐           291,490                   ‐             83,242           169,774             33,348                   ‐                   ‐             83,344     10,033,958       2,048,002       2,760,094               2,886                   ‐       3,085,715           519,129       8,415,826                   ‐           178,986             60,051           135,204             12,059                   ‐             87,741                   ‐             40,855           460,303             96,594                   ‐                   ‐             30,569       9,518,187                   ‐                   ‐                   ‐                   ‐       3,595,963           109,524       3,705,487                   ‐           259,577           137,719           118,810             34,868                   ‐           146,726                   ‐           306,835                   ‐                  724                   ‐                   ‐             30,053       4,740,798 *As of June 2013 Institutional Effectiveness is combine with Instruction INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS*  CELLOR                2,925                  450                   ‐                   ‐     11,951,591           254,009     12,208,975                   ‐           751,915             73,656           626,796           155,139                   ‐         8,988,604           568,829           153,055             11,827           339,028                   ‐                   ‐           933,325     24,811,149                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐  % 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. May June Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26% 47.17% 57.14% 65.82% 73.39% 80.26%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% 74.34% 81.43% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94% 47.07% 55.52% 66.24% 73.83% 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% 74.43% 81.57% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 37.67% 43.91% 50.45% 72.27% 78.06% 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% 82.19% 88.46% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% 42.81% 50.66% 58.75% 69.07% 76.64% 94.59% 89.43% 95.09% 94.27% 98.45% 92.21% 96.87% 89.81% 95.46% 87.22% 93.29% 84.68% 91.63% 81.30% 89.24% 76.82% 80.46% 85.77% 94.82% 82.25% 89.27% 88.44% 99.49% 90.28% 98.41% 79.45% 88.27% 85.35% 91.73% 83.33%                                               FY2012 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% 79.03% 85.23% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 47.32% 56.36% 65.24% 73.23% 80.28% 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% 74.92% 81.69% Coleman                              FY2013                                               FY2012 6 88.98% 83.73%                                               FY2012 Aug. 80.69%                                               FY2012 July  8.06% 17.28% 24.93% 31.55% 37.77% 46.07% 53.62% 60.80% 67.75% 75.25% 8.26% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% 71.21% 79.83% Extended Learning            FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 43.18% 50.20% 58.35% 65.86% 73.65% 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 69.35% 76.72% Chancellor                           FY2013                                               FY2012 7.14% 13.81% 24.51% 30.61% 37.97% 44.47% 51.04% 57.47% 63.05% 70.54% 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 68.18% 74.82% Deputy Chancellor             FY2013                                               FY2012 4.52% 10.80% 17.79% 31.74% 38.89% 45.25% 43.00% 54.57% 62.02% 67.90% 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% 59.06% 69.23% Institute Effectiveness*     FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 50.00% 58.33% 66.67% 75.00% 0.00% 5.76% 15.21% 22.37% 29.85% 38.13% 45.15% 52.82% 59.23% 67.73% 76.94% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 42.38% 49.16% 55.69% 63.65% 71.13% 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% 65.59% 72.63% Info Tech                              FY2013                                               FY2012 Student Success                 FY2013                                               FY2012 System                                 FY2013                                               FY2012 Total HCCS                           FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 35.17% 39.77% 47.07% 54.83% 60.15% 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% 76.35% 82.70% 7.33% 14.68% 23.02% 30.31% 40.96% 44.53% 49.81% 58.28% 65.57% 72.81% 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% 72.58% 80.37% 12.41% 18.87% 22.34% 27.24% 33.14% 37.21% 42.87% 66.35% 70.66% 72.23% 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% 68.16% 71.84% 8.55% 16.77% 23.49% 30.55% 36.88% 43.38% 49.23% 63.07% 69.69% 75.04% 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11% 71.48% 77.90% *As of June 2013 Institutional Effectiveness is combine with Instruction
  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          10,359,276              4,898,295              1,079,656                  88,599              5,324,355              1,848,596          23,598,777 Employee Benefits                          ‐ Supplies Gen Exp                282,022 Travel                103,128 Marketing Costs                  59,243 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                268,280 Utilities                          ‐ Other Departmental Expenses                  59,311 Instructional & Other Materials                474,242 Maintenance & Repair                155,115 Transfers/Debt                          ‐ Contingency                          ‐ Capital Outlay                  97,409      Total Expenses           25,178,819 YTD Actuals Thru  6/30/2012 % of Budget Used         9,044,614         3,982,409            889,549              38,316         4,398,625         1,111,863       19,465,375                     ‐            152,673              66,588              35,296              71,500                    444            214,240                     ‐              20,463            354,116              52,630                     ‐                     ‐              70,941       20,504,267 87.31% 81.30% 82.39% 43.25% 82.61% 60.15% 82.48%                  ‐ 54.14% 64.57% 59.58% 88.82% 55.97% 79.86%                  ‐ 34.50% 74.67% 33.93%                  ‐ 0.00% 72.83% 81.43% Adjusted Budget  FY2013         10,205,179           4,799,369               926,123                 95,927           5,639,695           1,942,689         23,608,982                         ‐               343,724                 92,592                 43,979                 31,920                       794               269,564                   3,331                 57,265               492,095               143,433                         ‐                         50               580,136         25,667,865 YTD Actuals Thru  6/30/2013 % of Budget Used          8,903,517          3,830,472             799,299                 49,797          4,586,392          1,013,012        19,182,489                      ‐             198,752                 51,199                 23,286                 31,898                      ‐             164,911                  3,330                 31,563             355,347                 46,483                      ‐                      ‐             512,530         20,601,789 87.25% 79.81% 86.31% 51.91% 81.32% 52.14% 81.25%                   ‐ 57.82% 55.30% 52.95% 99.93% 0.00% 61.18% 0.00% 55.12% 72.21% 32.41%                        ‐                        ‐ 88.35% 80.26% 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              9,631,126              5,866,757              1,039,104                145,675              3,955,731              1,440,007          22,078,400 Employee Benefits                          ‐ Supplies Gen Exp                276,697 Travel                  91,700 Marketing Costs                  43,145 Rental & Leases                118,687 Insurance/Risk Mgmt                          15 Contract Services                284,020 Utilities                          ‐ Other Departmental Expenses                  48,542 Instructional & Other Materials                226,364 Maintenance & Repair                  25,260 Transfers/Debt                883,899 Contingency                    5,667 Capital Outlay                145,126      Total Expenses           24,227,522 YTD Actuals Thru  6/30/2012 % of Budget Used         8,335,435         4,704,071            866,126            106,222         3,244,123            952,067       18,208,044                     ‐            123,616              68,204              29,592              45,277                     ‐            176,356                     ‐              28,410            131,872              10,673            878,970                     ‐              62,041       19,763,056 7 86.55% 80.18% 83.35% 72.92% 82.01% 66.12% 82.47%                  ‐ 44.68% 74.38% 68.59% 38.15% 0.00% 62.09%                  ‐ 58.53% 58.26% 42.25% 99.44% 0.00% 42.75% 81.57% Adjusted Budget  FY2013         10,175,890           6,308,299           1,117,866               194,185           4,635,042           1,669,471         24,100,753                         ‐               403,685               112,669                 46,970               126,424                       245               288,507                         ‐                 46,993               352,195                 41,859               845,619                   3,854               325,063         26,694,836 YTD Actuals Thru  6/30/2013 % of Budget Used          8,836,953          5,084,747             881,997             125,122          3,716,333          1,044,055        19,689,208                      ‐             240,693                 94,703                 37,084                 61,320                     245             142,239                      ‐                 36,819             230,712                 16,569             845,382                      ‐             144,829         21,539,804 86.84% 80.60% 78.90% 64.43% 80.18% 62.54% 81.70%                   ‐ 59.62% 84.05% 78.95% 48.50% 0.00% 49.30% 0.00% 78.35% 65.51% 39.58%                        ‐                        ‐ 44.55% 80.69%
  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              6,990,903              3,950,866              1,078,629                113,216              4,550,052                717,490          17,401,156 Employee Benefits                          ‐ Supplies Gen Exp                287,022 Travel                  33,318 Marketing Costs                  56,959 Rental & Leases              1,298,218 Insurance/Risk Mgmt                          ‐ Contract Services                  29,443 Utilities                    3,800 Other Departmental Expenses                  41,274 Instructional & Other Materials                139,566 Maintenance & Repair                  55,107 Transfers/Debt              5,640,942 Contingency                  12,607 Capital Outlay                  46,000      Total Expenses           25,045,412 YTD Actuals Thru  6/30/2012 % of Budget Used         6,007,295         3,471,116            907,365              88,989         3,772,220            523,797       14,770,781                     ‐            233,116              21,432              36,825         1,233,866                     ‐              26,053                 2,850              21,747            100,646              44,082         5,639,337                     ‐              23,861       22,154,596 85.93% 87.86% 84.12% 78.60% 82.90% 73.00% 84.88%                  ‐ 81.22% 64.33% 64.65% 95.04%                  ‐ 88.49% 75.00% 52.69% 72.11% 79.99% 99.97% 0.00% 51.87% 88.46% Adjusted Budget  FY2013           7,400,874           4,111,901               921,929               119,380           4,788,951               783,481         18,126,516                         ‐               226,842                 30,120                 60,960           1,309,787                         ‐                 42,160                   4,600                 41,936               168,896                 56,993           5,636,142                 13,000               297,973         26,015,925 YTD Actuals Thru  6/30/2013 % of Budget Used          6,288,382          3,225,158             767,740             100,749          3,821,974             566,147        14,770,151                      ‐             171,005                 20,403                 36,973             834,557                      ‐                 35,566                  3,200                 33,598                 93,125                 25,561          5,634,237                      ‐             124,096         21,782,472 84.97% 78.43% 83.28% 84.39% 79.81% 72.26% 81.48%                   ‐ 75.39% 67.74% 60.65% 63.72%                   ‐ 84.36% 0.00% 80.12% 55.14% 44.85%                        ‐                        ‐ 41.65% 83.73% 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          12,218,531              6,225,468              1,283,769                185,494              5,167,834              1,569,010          26,650,105 Employee Benefits                          ‐ Supplies Gen Exp                288,299 Travel                  51,626 Marketing Costs                  45,952 Rental & Leases                754,077 Insurance/Risk Mgmt                          56 Contract Services                  46,184 Utilities                          ‐ Other Departmental Expenses                  29,741 Instructional & Other Materials                217,576 Maintenance & Repair                  28,087 Transfers/Debt              2,484,173 Contingency                    7,024 Capital Outlay                  96,837      Total Expenses           30,699,737 YTD Actuals Thru  6/30/2012 % of Budget Used       10,604,334         5,244,565         1,098,421            133,068         4,306,782         1,132,926       22,520,096                     ‐            165,569              32,436              33,365            636,541                      56              31,007                     ‐              20,434            147,551              18,930         2,484,044                     ‐              74,415       26,164,443 8 86.79% 84.24% 85.56% 71.74% 83.34% 72.21% 84.50%                  ‐ 57.43% 62.83% 72.61% 84.41%                  ‐ 67.14%                  ‐ 68.71% 67.82% 67.40% 99.99% 0.00% 76.85% 85.23% Adjusted Budget  FY2013         12,026,069           5,764,404               731,058               214,206           5,707,399           1,599,871         26,043,007                           4               323,368                 55,470                 39,443               539,921                         98                 25,839                         ‐                 32,177               285,602                 24,578           1,155,001                   2,621               118,059         28,645,188 YTD Actuals Thru  6/30/2013 % of Budget Used        10,502,467          4,693,623             633,576             136,598          4,637,585             959,167        21,563,015                          3             220,404                 40,399                 32,134             473,014                      ‐                 21,865                      ‐                 19,362             239,349                 13,648          1,155,000                      ‐                 90,624         23,868,818 87.33% 81.42% 86.67% 63.77% 81.26% 59.95% 82.80%                   ‐ 68.16% 72.83% 81.47% 87.61% 0.00% 84.62%                   ‐ 60.17% 83.81% 55.53% 100.00% 0.00% 76.76% 83.33%

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