Financial Statements
For the Period
September 1, 2012 ‐ March 31, 2013
For the Meeting of the Board of Trustees ‐ April 11...
MEMORANDUM 
 

To: 

 
       

Houston Community College System  
Board of Trustees 

Via: 

 

Dr. Mary Spangler, Chance...
Managements Discussion and Analysis
Thru March 31, 2013
Total revenues and expenditures by expense type for the Operating ...
Managements Discussion and Analysis
Thru March 31, 2013


Capital Outlay expenses totaled $1,661,261 year‐to‐date.  Expen...
Managements Discussion and Analysis
Thru March 31, 2013
Public Facility Corporation
The Public Facility Corporation tracks...
Table of Contents
For the Period September 1, 2012 ‐ March 31, 2013
For the Meeting of the Board of Trustees

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

Houston Com...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED

YTD Adjusted Budget

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

Approved Budget

...
Exemptions & Waivers
Thur March 31, 2013

Account

FY 2011‐12
Year‐to‐Date 
 End of Year 
Activity thru 
Activity 
3/31/20...
Houston Community College
Balance Sheet By Fund
For Month Ended March 31, 2013
CURRENT & LOAN FUNDS

PLANT & BOND FUNDS
 R...
HOUSTON COMMUNITY COLLEGE
2012‐2013 Expenditures
YTD Adjusted Budget by Division
 % of 
Adjusted 
Budget 

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

Oct.

Nov.

Dec.

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

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

EXPENSES
Faculty‐...
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  1. 1. Financial Statements For the Period September 1, 2012 ‐ March 31, 2013 For the Meeting of the Board of Trustees ‐ April 11, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. MEMORANDUM    To:            Houston Community College System   Board of Trustees  Via:    Dr. Mary Spangler, Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    April 10, 2013    Re:    Financial Report for Month Ended March 31, 2013        Enclosed please find the preliminary financial reports for the month ending  March 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 March 31, 2013 is $233,807,539 which  is 1.4% below last year.  Expenditures year‐to‐date total $145,803,539 which  is 1.2% less than the same time last year, for a net of $88,003,999.    The reserves for the month of March 2013 are $64,268,591 or 22.1% of  revenues (see page III).  Thus, we continue to project a healthy fiscal strength  for the college. 
  3. 3. Managements Discussion and Analysis Thru March 31, 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 $37,422,483, 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 $102,001,765 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 $88,202,547 which is 4.5% 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 $106,184,631.    Tuition & Fee‐Extended Learning receipts totaled $4,511,442 year to date, 5.4% above last year.  Total tuition  and fees‐Extended Learning at fiscal year end are expected to be $6,435,235. Total revenue collections, net of exemptions and waivers, totaled $233,807,539 year‐to‐date.  This is a 1.4%  decrease below last year.  Expenditures   Total Salaries are $94,669,755 year‐to‐date, 0.6% above the previous year.  Total salaries at year end are  expected to be $163,571,106.  Benefits costs totaled $10,396,165 year‐to‐date, 30.5% 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 $18,159,341.  Rental and Leases expenses totaled $1,454,566 year‐to‐date, which is 54.6% below the previous year.  The  decrease is due to the completion of IT projects. Total expenses at  year end are projected to be $3,739,652.  Insurance/Risk Management payments totaled $6,506,299 year‐to‐date, 6.5% above last year.  The increase is  due to an increase in insurance premiums.  Total expenses for the year are expected to be within budget at  $6,871,709.  Contract Services expense totaled $11,187,175 year‐to‐date, 17.4% 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 $24,124,087.  Utilities costs totaled $4,489,396 year‐to‐date.   We will continue to monitor these costs.  Total utilities cost at  fiscal year end is projected to $11,874,183.  Instructional and Other Materials expenses totaled $3,702,005 year‐to‐date, which is 27.3% above last year.   COMPASS Internet Units, TCCTA Adobe Master Collection and additional support for Moodlerooms, Inc  contributed to the increase.  Expenses in this area are projected to be $10,733,700. i
  4. 4. Managements Discussion and Analysis Thru March 31, 2013  Capital Outlay expenses totaled $1,661,261 year‐to‐date.  Expenditures are projected to $7,523,412.  Transfers/Debt activities totaled $6,504,748 year‐to‐date, a 55.3% 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 $34,145,441. Total operating fund expenditures year‐to‐date total $145,803,539, a 1.2% decrease below last year.    Budget Priorities funding allocated for the year are detailed below through March 31, 2013.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $            305,625 $        5,821,511 Position Management            3,800,000            5,035,726          (1,235,726) Other            1,445,240            3,526,828          (2,081,588) Total Contingency/Budget Priorities $      11,372,376 $       8,868,179 $       2,504,197 Grants  The college has received $915,064 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $8,515,590. Total grant awards (federal, state & private) year‐to‐date total, $45,480,925. 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 $46,360,432.  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 1.9% committed to‐date. Please see page 25 for the summary  and pages 26 through 28 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 31 for the details.  ii
  5. 5. Managements Discussion and Analysis Thru March 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  March 2013 March 2012 $         144,482,734               14,975,364 $         159,458,098 $         122,998,382                 4,988,555 $         127,986,937 Fund Balance Audited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               66,664,585                291,308,003 $             357,972,588 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             291,308,003                     2,395,994 $             293,703,997 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               64,268,591 Required Reserve for FY 2013 (11% Projected Revenues) $               32,043,880 Added Reserves $               32,224,711 Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue $               32,043,880 $               64,268,591 22.1% The projected reserves at March 31, 2013 of $64,268,591 is an estimate at this time and represents 22.1% of  expected general fund revenue for this fiscal year, which is within our financial stability policy requiring us to maintain  a fund balance of 9% ‐11% of general fund revenues as of August 31.   Note: Salary increases are included in the total expense projection for fiscal year end.  The $1.8M set aside from  reserves has been released to the fund balance and is reflected in the current reserve calculations. iii
  6. 6. Table of Contents For the Period September 1, 2012 ‐ March 31, 2013 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Summary HCCS Unrestricted Revenue & Expenditures Exemptions & Wavier 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 March 31, 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 Projecats CIP Footnotes CIP Residual Funds 18 19 25 29 30     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 31 32 34 35 Bonds/Notes Schedule of Bonds & Maintenance Tax Notes 37 Auxiliary Sources and Uses of Auxiliary Funds 38 Restricted Funds Grants, Contracts and Student Aid 40 Position Control 2013 Positions 46 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 52 61 62
  7. 7. Table of Contents  For the Period September 1, 2012 ‐ March 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
  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  March 31, 2013 YTD Actuals Thru  March 31, 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 $      37,422,483 $      37,589,514 $          (167,031)           102,195,871      102,001,765      101,889,452             112,313             43,067,676        34,384,048        35,929,080        (1,545,032)             71,520,739        53,818,499        56,420,886        (2,602,388)                 2,517,960           1,367,172              779,741             587,431                 6,188,581            4,511,442           4,278,849              232,592 ‐0.44% 0.11% ‐4.30% ‐4.61% 75.34% 5.44% $      70,014,007 $           (218,031)      105,811,761           3,615,890        41,904,849          (1,162,827)        64,279,782          (7,240,958)          2,517,960                       ‐           6,345,235                156,654 ‐0.31% 3.54% ‐2.70% ‐10.12% 0.00% 2.53%                   434,410               302,130               252,987                  49,144       233,807,539       237,140,508          (3,332,970) 19.43%               434,410                          ‐ ‐1.41% $    291,308,003 $        (4,849,272) 0.00% ‐1.64% 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             53,299,936             31,069,102                 4,877,497                   851,510             64,872,923             10,195,472           165,166,440             18,159,341                 5,701,475                   996,131                 1,617,907                 3,739,652                 6,871,709             24,124,087             12,892,100                 2,139,707             10,914,294                 1,269,902             34,145,441              (4,790,403)             13,209,492           296,157,275                               0        32,778,512        32,434,213             344,299        17,686,733        17,837,262            (150,530)           2,897,794          3,590,439            (692,645)              356,690              304,763               51,927        36,994,480        35,806,202          1,188,278           3,955,546          4,098,952            (143,406)           94,669,755         94,071,832              597,923        10,396,165          7,964,579          2,431,586           2,780,403          2,460,615             319,788              394,045              374,150               19,895              714,256              618,143               96,114           1,454,566          3,202,684        (1,748,117)           6,506,299          6,107,593             398,707        11,187,175          9,530,731          1,656,443           4,489,396          4,015,802             473,594           1,051,343              860,098             191,245           3,702,005          2,907,415             794,590              292,121              372,621              (80,499)           6,504,748        14,545,687        (8,040,939)                           ‐                           ‐                            ‐           1,661,261              574,462          1,086,799      145,803,539      147,606,412        (1,802,873)        88,003,999        89,534,096        (1,530,097) * Includes interest & dividends income, fines & penalties and parking fines 1.06% ‐0.84% ‐19.29% 17.04% 3.32% ‐3.50% 0.64% 30.53% 13.00% 5.32% 15.55% ‐54.58% 6.53% 17.38% 11.79% 22.24% 27.33% ‐21.60% ‐55.28% 0.00% 189.19% ‐1.22%        53,299,936                       ‐        31,069,102                       ‐          4,877,497                       ‐              851,510                       ‐        64,872,923                       ‐          8,600,138           (1,595,334)       163,571,106           (1,595,334)        18,159,341                       ‐          5,387,680             (313,795)              996,131                       ‐          1,466,130             (151,777)          3,739,652                       ‐          6,871,709                       ‐        24,124,087                       ‐        11,874,183          (1,017,918)          1,445,530             (694,177)        10,733,700             (180,594)          1,269,902                       ‐        34,145,441                       ‐                           ‐           4,790,403          7,523,412           (5,686,081)      291,308,003          (4,849,272)                          0                           0 0.00% 0.00% 0.00% 0.00% 0.00% ‐15.65% ‐0.97% 0.00% ‐5.50% 0.00% ‐9.38% 0.00% 0.00% 0.00% ‐7.90% ‐32.44% ‐1.65% 0.00% 0.00% ‐100.00% ‐43.05% ‐1.64%
  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               53,299,936               31,069,102                4,877,497                   851,510               64,872,923               10,195,472           165,166,440 Employee Benefits               18,159,341 Supplies Gen Exp                5,701,475 Travel                   996,131 Marketing Costs                1,617,907 Rental & Leases                3,739,652 Insurance/Risk Mgmt                6,871,709 Contract Services               24,124,087 Utilities               12,892,100 Other Departmental Expenses                2,139,707 Instructional & Other Materials               10,914,294 Maintenance & Repair                1,269,902 Transfers/Debt               34,145,441 Contingency                (4,790,403) Capital Outlay               13,209,492      Total Expenses            296,157,275 Adjusted Budget YTD Actuals Thru  March 31, 2013 Total Actuals &  Encumbrances Thru  Encumbrances Thru  Balance as of March  March 31, 2013 31, 2013 March 31, 2013 YTD Actuals Thru  March 31, 2012 Actuals &  Total Actuals &  Encumbrances %  Encumbrances Thru  Encumbrances Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  March 31, 2012 vs. 2011‐2012 March 31, 2012 PriorYTD           53,299,936        32,778,512          18,619,651        51,398,163           1,901,773        32,434,213        20,127,971        52,562,184         (1,164,021)           31,069,102        17,686,733            1,085,157        18,771,890         12,297,212        17,837,262          4,481,614        22,318,877         (3,546,987)            4,877,497           2,897,794            1,578,641           4,476,435                401,062          3,590,439          2,162,544          5,752,983         (1,276,548)               851,510              356,690                179,824              536,514                314,996              304,763              217,171              521,934               14,580           64,872,923        36,994,480          22,909,747        59,904,227           4,968,696        35,806,202        24,434,685        60,240,887            (336,660)            8,600,138           3,955,546            2,809,296           6,764,842           1,835,296          4,098,952          3,002,803          7,101,756            (336,914)       163,571,106          94,669,755            47,182,317         141,852,072          21,719,034           94,071,832           54,426,788       148,498,620          (6,646,549)           18,159,341        10,396,165                        419        10,396,585           7,762,756          7,964,579                  7,010          7,971,589          2,424,996            5,387,680           2,780,403                697,121           3,477,524           1,910,156          2,460,615              558,331          3,018,946             458,577               996,131              394,045                             ‐              394,045                602,086              374,150                  1,200              375,350               18,695            1,466,130              714,256                204,686              918,942                547,188              618,143              348,042              966,184              (47,242)            3,739,652           1,454,566                576,309           2,030,876           1,708,776          3,202,684              801,430          4,004,114         (1,973,238)            6,871,709           6,506,299                             ‐           6,506,299                365,410          6,107,593                           ‐          6,107,593             398,707           24,124,087        11,187,175            7,454,967        18,642,142           5,481,945          9,530,731          6,770,083        16,300,815          2,341,327           11,874,183           4,489,396                137,568           4,626,963           7,247,219          4,015,802              104,318          4,120,120             506,843            1,445,530           1,051,343                216,218           1,267,561                177,969              860,098              114,242              974,340             293,220           10,733,700           3,702,005            2,987,810           6,689,815           4,043,885          2,907,415              750,685          3,658,100          3,031,715            1,269,902              292,121                367,398              659,519                610,383              372,621              240,994              613,615               45,904           34,145,441           6,504,748                    7,723           6,512,471         27,632,970        14,545,687                  7,723        14,553,410         (8,040,939)                            ‐                           ‐                           ‐                            ‐                           ‐                           ‐                          ‐            7,523,412           1,661,261            2,456,266           4,117,528           3,405,884              574,462              619,841          1,194,303          2,923,224       291,308,003      145,803,539          62,288,802      208,092,341         83,215,662      147,606,412        64,750,688      212,357,100         (4,264,759) ‐2.21% ‐15.89% ‐22.19% 2.79% ‐0.56% ‐4.74% ‐4.48% 30.42% 15.19% 4.98% ‐4.89% ‐49.28% 6.53% 14.36% 12.30% 30.09% 82.88% 7.48% ‐55.25% 0.00% 244.76% ‐2.01%
  10. 10. Exemptions & Waivers Thur March 31, 2013 Account FY 2011‐12 Year‐to‐Date   End of Year  Activity thru  Activity  3/31/2012 FY 2012‐13  Year‐to‐Date  Activity thru  3/31/2013  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               (5,830,403) $           37,237,274               48,824,432               42,054,138              40,214,450              (5,170,736)              (1,693,502)              (6,864,238) $          41,960,194              (4,712,387)              (1,412,672)              (6,125,059) $          35,929,080               (4,232,047)               (1,598,356)               (5,830,403) $           34,384,048 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581               (1,420,941) $             4,767,640 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                5,852,554                5,932,383             (2,612,080)             (1,573,705)              (1,420,941) $            6,241,301 $            4,278,849 $             4,511,442 Note:   As of December 31, 2008, the financial statements reflect all expenses incurred for Exemptions and Waivers as net of  tuition and fee revenue.  Prior to this date Exemptions & Waivers were shown as an expenditure and revenue was shown as  gross revenue. Exemptions & Waivers Dept of Corrections Dual Credit Waiver $              2,612,080 $              1,573,705 $             1,420,941                5,170,736                4,712,387                4,232,047 Other: Employee Fee Exemptions Firemen Hazelwood Deaf & Blind High Ranking Hi SCH Grad Child of Disabled Vet ETC Nonres Military Per & Dep Emp of State Coll & Univ Nonres Teach/Research Asst Nonres Competitive Scholar Senior Citizens Scholarship Distribution Apprenticeship Waivers Special Fees Waiver HFD A VISA Waiver (Non‐Alien Waiver) Refugee Waiver Foster Children‐Resident Fire Academy Waiver Undocumented Students TX Tomorrow Waiver Peace Officer Exemption Total Other Exemptions Grand Total Exemptions & Waivers                     84,810                     42,521                   906,036                   309,603                            868                            431                       2,390                           ‐                     13,905                           ‐                     18,730                       1,450                           (28)                            117                       1,110                      (1,554)                   294,543                            157                       2,171                       2,874                     13,368                1,693,502 $            9,476,318 3                     70,855                     39,207                   744,745                   262,123                            868                            163                       1,593                           ‐                     10,985                           ‐                     15,912                       1,450                           ‐                            117                   1,110                      (1,110)                   249,990                            157                       1,282                       2,875                     10,350                1,412,672 $            7,698,764                      58,183                      24,571                     984,779                     226,695                        1,984                        5,796                            ‐                           319                        9,735                        2,301                      12,911                            ‐                            ‐                            ‐                            ‐                          (162)                     259,041                            ‐                            ‐                            ‐                      12,203                1,598,356 $             7,251,344
  11. 11. Houston Community College Balance Sheet By Fund For Month Ended March 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 $     144,482,734                             ‐                             ‐          13,865,594                             ‐                  53,375        158,401,703 $        9,351,209                            ‐                            ‐           1,774,474               393,022                 25,303         11,544,008 $                         ‐        14,292,283                           ‐          6,276,333                           ‐                           ‐        20,568,616 $     153,833,943         14,292,283                            ‐         21,916,401               393,022                 78,678       190,514,327 $         3,195,706       557,798,956                            ‐                       270                            ‐            1,762,224       562,757,156         19,784,836               681,489                            ‐               683,847                            ‐                            ‐         21,150,172 $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            22,980,542            558,480,445                                 ‐                    684,117                                 ‐                1,762,224            583,907,328 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          176,814,485            572,772,728                                 ‐              22,600,518                    393,022                1,840,902            774,421,655 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐          14,975,364                             ‐          14,975,364                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐         14,975,364                            ‐         14,975,364            3,548,100            2,776,992                            ‐         72,943,668         79,268,760                            ‐             2,640,884                            ‐                            ‐             2,640,884            2,601,880                            ‐                            ‐       670,286,269       672,888,149                6,149,980                5,417,876                                 ‐            743,229,937            754,797,793                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                6,149,980                5,417,876              14,975,364            743,229,937            769,773,157 Total Assets $     173,377,067 $      11,544,008 $      20,568,616 $     205,489,691 $     642,025,916 $      23,791,056 $     672,888,149 $      1,338,705,121 $                              ‐ $      1,544,194,812 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          12,735,497                313,890              2,351,464                    3,793                    3,132                             ‐                             ‐                             ‐          15,407,776               373,221                 30,000                            ‐               107,889               236,877                            ‐                            ‐                            ‐ $            747,987          5,447,454                 27,199                           ‐              633,521          1,405,185                           ‐                           ‐                           ‐          7,513,359         18,556,172                371,089            2,351,464               745,203            1,645,194                            ‐                            ‐                            ‐         23,669,122                 13,081                142,635                            ‐               189,209            1,690,648                            ‐                            ‐                            ‐            2,035,573                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                             ‐                            ‐                            ‐          (1,600,060)                            ‐         13,435,000                            ‐         11,834,940                      13,081                     142,635                                 ‐                    189,209                      90,588                                 ‐              13,435,000                                 ‐              13,870,513                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              18,569,253                     513,724                2,351,464                    934,412                1,735,782                                 ‐              13,435,000                                 ‐              37,539,635 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities                             ‐                             ‐                             ‐                             ‐                             ‐                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐       139,850,892       491,780,514                            ‐       631,631,406                            ‐                            ‐             1,279,420                            ‐             1,279,420                            ‐         37,761,145       294,379,496       108,309,832       440,450,472                                 ‐            177,612,037            787,439,429            108,309,832         1,073,361,298                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐            177,612,037            787,439,429            108,309,832         1,073,361,298 Total Liabilities $       15,407,776 $            747,987 $        7,513,359 $       23,669,122 $     633,666,979 $        1,279,420 $     452,285,412 $      1,087,231,811 $                              ‐ $      1,110,900,930          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          91,304,706             (951,274)          3,974,932         90,353,432            3,974,932           4   Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $     157,969,291 $      10,796,022 $      13,055,257 $     173,377,067 $      11,544,009 $      20,568,616              90,353,432                3,974,932                2,243,614            4,620,255         12,450,420        (14,827,061)                2,243,614 $     181,820,570 $         8,358,939 $      22,511,636 $     220,602,737 $          251,473,312 $                              ‐ $          433,293,882 $     205,489,692 $     642,025,916 $      23,791,056 $     672,888,149 $      1,338,705,123 $                              ‐ $      1,544,194,812
  12. 12. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            325,354           787,023           340,010             19,773       4,236,245           357,097       6,065,502                   ‐           195,183             90,878                   ‐               3,750                   ‐           198,851                   ‐           183,662       1,089,758               9,266                   ‐             28,979               1,107       7,866,936                   ‐                   ‐                   ‐                   ‐       6,594,325           207,010       6,801,335                   ‐           249,638             86,507               2,000           854,317                  676       2,340,051       1,400,000           257,397       6,579,258               9,770                   ‐             50,000           820,214     19,451,163                   ‐                   ‐             85,746           110,536       4,331,461           414,130       4,941,873                   ‐            (32,446)             34,201                   ‐               9,721                   ‐             31,883                   ‐           253,291           279,092               2,614           494,389             38,697             56,016       6,109,331                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,159,337       1,780,545                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           411,216                   ‐               2,519     26,011,026      (5,244,212)       4,114,236     67,967,062       53,299,936       31,069,102         4,877,497            851,510       64,872,923       10,195,472     165,166,440       18,159,341         5,701,475            996,131         1,617,907         3,739,652         6,871,709       24,124,087       12,892,100         2,139,707       10,914,294         1,269,902       34,145,441        (4,790,403)       13,209,492     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            102,505           228,195           209,911                   ‐       2,437,853             88,885       3,067,349                   ‐           114,032             57,784                   ‐               1,054                   ‐           115,037                   ‐             96,565           411,094               4,853                   ‐                   ‐                   ‐       3,867,768                   ‐                   ‐                   ‐                   ‐       3,748,979             65,841       3,814,820                   ‐             88,904             21,578                   ‐               6,809                   ‐           701,196           756,170             70,536       2,098,194               6,234                   ‐                   ‐           170,979       7,735,420                   ‐                   ‐             47,630             27,242       2,470,896           114,730       2,660,497                   ‐             61,054             16,727                   ‐               2,415                   ‐             29,076                   ‐             36,441           234,829               2,198                   ‐                   ‐                   ‐       3,043,237                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     10,396,162           994,989                   ‐                   ‐                   ‐       6,506,299       3,523,118       3,352,388           401,134                   ‐                   ‐       3,966,745                   ‐                   ‐     29,140,835       32,778,512       17,686,733         2,897,794            356,690       36,994,480         3,955,546       94,669,755       10,396,165         2,780,403            394,045            714,256         1,454,566         6,506,299       11,187,175         4,489,396         1,051,343         3,702,005            292,121         6,504,748                     ‐         1,661,261     145,803,539 22.48% 12.13% 1.99% 0.24% 25.37% 2.71% 64.93% 7.13% 1.91% 0.27% 0.49% 1.00% 4.46% 7.67% 3.08% 0.72% 2.54% 0.20% 4.46% 0.00% 1.14% 100.00% 57.14% 55.52% 50.45% 58.75% 56.36% 53.62% 50.20% 51.04% 43.00% 58.33% 49.16% 39.77% 49.81% 42.87% 49.23%      11,027,470      11,804,304      12,877,735      11,848,453       6,725,736       6,114,026       6,415,699       2,703,974     23,186,562              42,545       3,999,168     11,715,743       3,066,094     38,826,227     150,353,736 100.00%  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       10,224,509          4,786,994          1,079,064              97,030          5,550,676          1,948,965      23,687,238                    ‐            241,097            101,815              49,979              31,920                   794            317,791                5,025              82,625            477,844            140,729                    ‐                   250            591,832      25,728,939      10,122,789          6,329,732          1,117,866            194,185          4,585,362          1,673,783      24,023,717                    ‐            364,291              93,477              46,485            136,822                    ‐            310,173                    ‐              48,633            392,129              31,581            845,619                7,354            235,609      26,535,890          7,400,874          4,075,911            921,929            119,380          4,798,327            747,884      18,064,305                    ‐            212,187              36,596              95,059          1,312,100                    ‐              62,170                4,600              41,025            156,279              49,797          5,636,142              41,410            277,410      25,989,080      12,084,048        5,793,511            731,058            194,206        5,707,005        1,585,238      26,095,066                        4            269,388              65,432              36,316            541,503                   154              36,585                    ‐              43,300            328,025              35,069        1,155,001                2,621            115,059      28,723,523       4,875,892       3,807,880           514,757             83,152       3,839,656       1,237,342     14,358,679                   ‐           251,844             46,807             78,557             41,484                   ‐           144,194                   ‐           126,939             81,761             15,772                   ‐             40,000           226,558     15,412,595  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,898,333       1,838,174             84,180             33,248       2,423,250           411,361     10,688,546                   ‐           336,622             91,415             38,323           508,719                   ‐           346,792                   ‐           117,135           363,325             86,074                   ‐             40,280           566,021     13,183,252       2,368,137       3,649,877               2,887                   ‐       3,729,927           779,120     10,529,948                   ‐           221,391           101,055           387,284             36,105                   ‐           356,074                   ‐             61,271           998,445           158,700                   ‐                   ‐             33,459     12,883,732                   ‐                   ‐                   ‐                   ‐       3,675,898           275,749       3,951,647                   ‐           318,292           132,509             81,220             24,980                   ‐           513,843                   ‐           319,203             36,261               1,265                   ‐             83,000             61,150       5,523,370                   ‐                   ‐                   ‐                   ‐     15,298,683           557,793     15,856,476                   ‐         1,293,443           115,439           802,684           238,231                   ‐     13,507,577         1,578,268           194,010           132,117           726,746               3,264           121,218         6,110,821     40,680,294                    ‐                    ‐                    ‐                    ‐            102,108                    ‐            102,108                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐            102,108 18.00% 10.49% 1.65% 0.29% 21.90% 3.44% 55.77% 6.13% 1.93% 0.34% 0.55% 1.26% 2.32% 8.15% 4.35% 0.72% 3.69% 0.43% 11.53% ‐1.62% 4.46% 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  6,366,717                   2,808,814            619,936              36,494          3,156,107            696,252      13,684,320                    ‐            113,441              29,179                5,773              31,578                    ‐              81,680                1,168              24,856            215,273              21,472                    ‐                    ‐            492,730      14,701,469          6,281,544          3,704,644            639,261              87,310          2,549,426            718,757      13,980,943                    ‐            153,542              43,983              25,767              40,918                    ‐              61,434                    ‐              21,901            114,044                2,370            221,329                    ‐              65,354      14,731,586          4,499,655          2,380,642            547,072              68,841          2,696,248            380,139      10,572,598                    ‐            117,426              10,288              19,608            551,143                    ‐              20,037                1,300              15,075              51,966              16,735          1,651,966                    ‐              83,205      13,111,345        7,459,812        3,454,791            443,947              91,413        3,226,087            655,520      15,331,570                        3            142,404              24,370              24,415            427,885                    ‐              14,398                    ‐              14,692            170,903                5,638            664,709                    ‐              54,084      16,875,070       3,023,041       2,272,059           347,153             29,954       2,180,282           495,862       8,348,350                   ‐           116,354             11,224             24,880             13,615                   ‐             62,029                   ‐             13,382             33,252               6,225                   ‐                   ‐             57,548       8,686,859       3,597,681           943,092             39,998             15,436       1,394,850           149,920       6,140,978                   ‐           124,401             39,326             19,010           243,967                   ‐           273,549                   ‐             34,388             96,080             19,682                   ‐                   ‐             77,846       7,069,226       1,447,556       1,894,495               2,886                   ‐       2,140,444           335,995       5,821,376                   ‐           121,385             40,948             86,066               5,666                   ‐             27,766                   ‐             32,459           267,253             35,745                   ‐                   ‐             29,370       6,468,033                   ‐                   ‐                   ‐                   ‐       2,124,048             69,145       2,193,193                   ‐           156,074             72,365             64,244               6,100                   ‐             93,727                   ‐           204,117                   ‐                  724                   ‐                   ‐             28,853       2,819,396 INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR                    ‐                   ‐                   ‐                   ‐         8,809,698           184,501         8,994,199                   ‐           476,396             26,273           444,494           123,418                   ‐         6,184,129           378,370             85,797               9,115           170,247                   ‐                   ‐           601,293     17,493,732                    ‐                    ‐                    ‐                    ‐              59,563                    ‐              59,563                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐              59,563  % of  Actuals 
  13. 13. Houston Community College Cash Flow Analysis ‐ Monthly Percentage of Budget Used FY2013 vs. FY2012 Oct. Nov. Dec. Jan. Feb. Mar. Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26% 47.17% 57.14%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94% 47.07% 55.52%                                               FY2012 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 37.67% 43.91% 50.45%                                               FY2012 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% 42.81% 50.66% 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 47.32% 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 8.06% 17.28% 24.93% 31.55% 37.77% 46.07% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 6 July  Aug. 66.97% 74.34% 81.43% 88.98% 94.59% 66.77% 74.43% 81.57% 89.43% 95.09% 76.04% 82.19% 88.46% 94.27% 98.45% 71.97% 79.03% 85.23% 92.21% 96.87% 67.21% 74.92% 81.69% 89.81% 95.46% 63.80% 71.21% 79.83% 87.22% 93.29% 60.96% 69.35% 76.72% 84.68% 91.63% 61.08% 68.18% 74.82% 81.30% 89.24% 51.71% 59.06% 69.23% 76.82% 80.46% 59.23% 67.73% 76.94% 85.77% 94.82% 59.22% 65.59% 72.63% 82.25% 89.27% 71.03% 76.35% 82.70% 88.44% 99.49% 65.19% 72.58% 80.37% 90.28% 98.41% 63.98% 68.16% 71.84% 79.45% 88.27% 65.11% 71.48% 77.90% 85.35% 91.73% 53.62% 8.26% June 56.36% Coleman                              FY2013                                               FY2012 May 58.75%                                               FY2012 Apr. Extended Learning            FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 43.18% 50.20% 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% Chancellor                           FY2013                                               FY2012 7.14% 13.81% 24.51% 30.61% 37.97% 44.47% 51.04% 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% Deputy Chancellor             FY2013                                               FY2012 4.52% 10.80% 17.79% 31.74% 38.89% 45.25% 43.00% 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% Institute Effectiveness      FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 50.00% 58.33% 5.76% 15.21% 22.37% 29.85% 38.13% 45.15% 52.82% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 42.38% 49.16% 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% Info Tech                              FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 35.17% 39.77% 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% Student Success                 FY2013                                               FY2012 7.33% 14.68% 23.02% 30.31% 40.96% 44.53% 49.81% 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% System                                 FY2013                                               FY2012 12.41% 18.87% 22.34% 27.24% 33.14% 37.21% 42.87% 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% Total HCCS                           FY2013                                               FY2012 8.55% 16.77% 23.49% 30.55% 36.88% 43.38% 49.23% 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63%
  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          11,588,969              3,597,230              1,079,656                  88,599              5,331,754              1,851,288          23,537,496 Employee Benefits                          ‐ Supplies Gen Exp                221,432 Travel                103,232 Marketing Costs                  51,979 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                328,783 Utilities                          ‐ Other Departmental Expenses                  80,855 Instructional & Other Materials                452,062 Maintenance & Repair                118,984 Transfers/Debt                          ‐ Contingency                    3,140 Capital Outlay                118,876      Total Expenses           25,098,131 YTD Actuals Thru  March 31, 2012 % of Budget Used         7,111,426         2,269,009            626,492              25,433         3,087,705            780,898       13,900,963                     ‐              90,082              47,168              20,153              52,000                     ‐            134,493                     ‐              13,998            236,482              22,812                     ‐                     ‐              40,024       14,558,176 61.36% 63.08% 58.03% 28.71% 57.91% 42.18% 59.06%                  ‐ 40.68% 45.69% 38.77% 64.60% 0.00% 40.91%                  ‐ 17.31% 52.31% 19.17%                  ‐ 0.00% 33.67% 58.01% Adjusted Budget  FY2013         10,224,509           4,786,994           1,079,064                 97,030           5,550,676           1,948,965         23,687,238                         ‐               241,097               101,815                 49,979                 31,920                       794               317,791                   5,025                 82,625               477,844               140,729                         ‐                       250               591,832         25,728,939 YTD Actuals Thru  March 31, 2013 % of Budget Used          6,366,717          2,808,814             619,936                 36,494          3,156,107             696,252        13,684,320                      ‐             113,441                 29,179                  5,773                 31,578                      ‐                 81,680                  1,168                 24,856             215,273                 21,472                      ‐                      ‐             492,730         14,701,469 62.27% 58.68% 57.45% 37.61% 56.86% 35.72% 57.77%                   ‐ 47.05% 28.66% 11.55% 98.93% 0.00% 25.70% 0.00% 30.08% 45.05% 15.26%                        ‐                        ‐ 83.26% 57.14% Northwest College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          10,686,151              4,818,816              1,067,207                145,675              4,031,241              1,445,184          22,194,274 Employee Benefits                          ‐ Supplies Gen Exp                272,234 Travel                  86,464 Marketing Costs                  41,349 Rental & Leases                128,563 Insurance/Risk Mgmt                          15 Contract Services                289,573 Utilities                          ‐ Other Departmental Expenses                  39,218 Instructional & Other Materials                200,286 Maintenance & Repair                  22,568 Transfers/Debt                883,899 Contingency                  11,667 Capital Outlay                143,315      Total Expenses           24,313,425 YTD Actuals Thru  March 31, 2012 % of Budget Used         6,500,377         2,757,241            595,797              68,114         2,232,074            647,830       12,801,433                     ‐              68,425              37,661              20,794              37,518                     ‐            120,867                     ‐              18,416              62,341                 6,064            242,943                     ‐              30,360       13,446,823 7 60.83% 57.22% 55.83% 46.76% 55.37% 44.83% 57.68%                  ‐ 25.13% 43.56% 50.29% 29.18% 0.00% 41.74%                  ‐ 46.96% 31.13% 26.87% 27.49% 0.00% 21.18% 55.31% Adjusted Budget  FY2013         10,122,789           6,329,732           1,117,866               194,185           4,585,362           1,673,783         24,023,717                         ‐               364,291                 93,477                 46,485               136,822                         ‐               310,173                         ‐                 48,633               392,129                 31,581               845,619                   7,354               235,609         26,535,890 YTD Actuals Thru  March 31, 2013 % of Budget Used          6,281,544          3,704,644             639,261                 87,310          2,549,426             718,757        13,980,943                      ‐             153,542                 43,983                 25,767                 40,918                      ‐                 61,434                      ‐                 21,901             114,044                  2,370             221,329                      ‐                 65,354         14,731,586 62.05% 58.53% 57.19% 44.96% 55.60% 42.94% 58.20%                   ‐ 42.15% 47.05% 55.43% 29.91% 0.00% 19.81% 0.00% 45.03% 29.08% 7.50%                        ‐                        ‐ 27.74% 55.52%
  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              7,947,836              2,962,047              1,100,054                105,848              4,575,849                714,646          17,406,280 Employee Benefits                          ‐ Supplies Gen Exp                289,972 Travel                  34,084 Marketing Costs                  46,917 Rental & Leases              1,256,625 Insurance/Risk Mgmt                          ‐ Contract Services                  45,077 Utilities                    4,600 Other Departmental Expenses                  43,548 Instructional & Other Materials                142,009 Maintenance & Repair                  51,352 Transfers/Debt              5,640,942 Contingency                  24,206 Capital Outlay                  48,101      Total Expenses           25,033,713 YTD Actuals Thru  March 31, 2012 % of Budget Used         4,875,857         2,006,193            644,185              54,659         2,652,168            359,527       10,592,589                     ‐            146,473              13,063              17,017            728,552                     ‐              17,647                 1,900              16,964              68,711              37,727         1,697,155                     ‐              18,318       13,356,117 61.35% 67.73% 58.56% 51.64% 57.96% 50.31% 60.85%                  ‐ 50.51% 38.32% 36.27% 57.98%                  ‐ 39.15% 41.30% 38.95% 48.38% 73.47% 30.09% 0.00% 38.08% 53.35% Adjusted Budget  FY2013           7,400,874           4,075,911               921,929               119,380           4,798,327               747,884         18,064,305                         ‐               212,187                 36,596                 95,059           1,312,100                         ‐                 62,170                   4,600                 41,025               156,279                 49,797           5,636,142                 41,410               277,410         25,989,080 YTD Actuals Thru  March 31, 2013 % of Budget Used          4,499,655          2,380,642             547,072                 68,841          2,696,248             380,139        10,572,598                      ‐             117,426                 10,288                 19,608             551,143                      ‐                 20,037                  1,300                 15,075                 51,966                 16,735          1,651,966                      ‐                 83,205         13,111,345 60.80% 58.41% 59.34% 57.67% 56.19% 50.83% 58.53%                   ‐ 55.34% 28.11% 20.63% 42.00%                   ‐ 32.23% 0.00% 36.74% 33.25% 33.61%                        ‐                        ‐ 29.99% 50.45% Southwest College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          13,523,470              4,900,575              1,397,239                202,844              5,146,426              1,523,555          26,694,108 Employee Benefits                          ‐ Supplies Gen Exp                280,426 Travel                  64,471 Marketing Costs                  36,760 Rental & Leases                775,922 Insurance/Risk Mgmt                        154 Contract Services                  42,414 Utilities                          ‐ Other Departmental Expenses                  43,303 Instructional & Other Materials                218,598 Maintenance & Repair                  30,175 Transfers/Debt              2,484,173 Contingency                    7,024 Capital Outlay                  96,837      Total Expenses           30,774,365 YTD Actuals Thru  March 31, 2012 % of Budget Used         8,352,224         3,212,929            842,959              92,811         3,067,726            823,017       16,391,666                     ‐              98,712              23,968              30,889            557,178                      56              21,076                     ‐              16,422              94,844                 8,037            687,010                     ‐              35,076       17,964,935 8 61.76% 65.56% 60.33% 45.75% 59.61% 54.02% 61.41%                  ‐ 35.20% 37.18% 84.03% 71.81%                  ‐ 49.69%                  ‐ 37.92% 43.39% 26.64% 27.66% 0.00% 36.22% 58.38% Adjusted Budget  FY2013         12,084,048           5,793,511               731,058               194,206           5,707,005           1,585,238         26,095,066                           4               269,388                 65,432                 36,316               541,503                       154                 36,585                         ‐                 43,300               328,025                 35,069           1,155,001                   2,621               115,059         28,723,523 YTD Actuals Thru  March 31, 2013 % of Budget Used          7,459,812          3,454,791             443,947                 91,413          3,226,087             655,520        15,331,570                          3             142,404                 24,370                 24,415             427,885                      ‐                 14,398                      ‐                 14,692             170,903                  5,638             664,709                      ‐                 54,084         16,875,070 61.73% 59.63% 60.73% 47.07% 56.53% 41.35% 58.75%                   ‐ 52.86% 37.25% 67.23% 79.02% 0.00% 39.35%                   ‐ 33.93% 52.10% 16.08% 57.55% 0.00% 47.01% 58.75%

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