Financial Statements
For the Period
September 1, 2012 ‐ May 31, 2013
For the Meeting of the Board of Trustees ‐ June 25, 2...
Table of Contents
For the Period September 1, 2012 ‐ May 31, 2013
For the Meeting of the Board of Trustees

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

Houston Commu...
MEMORANDUM 
 

To: 

 
       

Houston Community College System  
Board of Trustees 

Via: 

 

Renee Byas, Acting Chance...
Managements Discussion and Analysis
Thru May 31, 2013
Total revenues and expenditures by expense type for the Operating Fu...
Managements Discussion and Analysis
Thru May 31, 2013


Capital Outlay expenses totaled $2,398,636 year‐to‐date.  Expendi...
Managements Discussion and Analysis
Thru May 31, 2013
Public Facility Corporation
The Public Facility Corporation tracks t...
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 May 31, 2013
FY 2011‐12

Account

 End of Year 
Activity 

Year‐to‐Date 
Activity thru 
5/31/201...
Houston Community College
Balance Sheet By Fund
For Month Ended May 31, 2013
CURRENT & LOAN FUNDS

PLANT & BOND FUNDS
 Ret...
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‐...
Southeast 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 ‐ May 31, 2013 For the Meeting of the Board of Trustees ‐ June 25, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ May 31, 2013 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Summary HCCS Unrestricted Revenue & Expenditures Exemptions & Waivers Detail 1 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 May 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 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 ‐ May 31, 2013 For the Meeting of the Board of Trustees Houston Community College ‐ Public Facility Corporation Statement of Net Assets Statement of Cash Flows  (Cash Basis‐ Interim Period) Public Safety Institute Westgate Hayes Road ‐ Alief Project Northline Mall Project PFC 1 PFC 2 PFC 3 PFC 4 PFC 5 PFC 6
  4. 4. MEMORANDUM    To:            Houston Community College System   Board of Trustees  Via:    Renee Byas, Acting Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    June 17, 2013    Re:    Financial Report for Month Ended May 31, 2013        Enclosed please find the preliminary financial reports for the month ending  May 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 May 31, 2013 is $264,424,056 which is  1.4% below last year.  Expenditures year‐to‐date total $206,380,368 which is  1% less than the same time last year, for a net of $58,043,688.    The reserves for the month of May 2013 are $68,743,935 or 23.7% of  revenues (see page III).  Thus, we continue to project a healthy fiscal strength  for the college. 
  5. 5. Managements Discussion and Analysis Thru May 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 $50,459,091, 0.4% below last year. Total appropriations  received are expected to be $70,014,007.  This amount was reduced by $218,031 due to a formula reallocation  to align with the Legislative Budget Board data and methodology.  Ad Valorem Tax collections totaled $103,556,327 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 $102,550,407 which is 4% lower than the same time last year.   Enrollment numbers for Fall 2012 declined 6.5% compared to last year.  There is a 10% decline in international  students compared to last year.  We are projecting tuition and fees revenue to be $105,322,631.    Tuition & Fee‐Extended Learning receipts totaled $5,754,735 year to date, 2.4% 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 $264,424,056 year‐to‐date.  This is a 1.4%  decrease below last year.  Expenditures   Total Salaries are $121,932,790 year‐to‐date, 1% above the previous year.  Total salaries at year end are  expected to be $162,577,648.  Benefits costs totaled $13,499,589 year‐to‐date, 33.5% 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 $18,152,880.  Rental and Leases expenses totaled $1,734,546 year‐to‐date, which is 52.6% below the previous year.  The  decrease is due to the completion of IT projects. Total expenses at  year end are projected to be $3,733,119.  Insurance/Risk Management payments totaled $6,519,144 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 $15,014,072 year‐to‐date, 18% above last year.  The increase is mainly due to  IT hiring temporary personnel for projects, additional security staff at the District and using contract interpreters  to fill the personnel shortages.  Fiscal year end expenses are projected to be $24,189,793.  Utilities costs totaled $5,880,346 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 $4,558,092 year‐to‐date, which is 36.3% 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 $9,731,147. i
  6. 6. Managements Discussion and Analysis Thru May 31, 2013  Capital Outlay expenses totaled $2,398,636 year‐to‐date.  Expenditures are projected to $6,081,035.  Transfers/Debt activities totaled $27,756,872 year‐to‐date, a 21.7% 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 $206,380,368, a 1% increase above last year.    Budget Priorities funding allocated for the year are detailed below through May 31, 2013.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $            305,625 $        5,821,511 Position Management            3,800,000            6,130,453          (2,330,453) Other            1,445,240            3,258,377          (1,813,137) Total Contingency/Budget Priorities $      11,372,376 $       9,694,455 $       1,677,921 Grants  The college has received $919,564 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $11,489,736. Total grant awards (federal, state & private) year‐to‐date total, $45,619,820. 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 2.4% 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 May 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  May 2013 May 2012 $         109,172,723               13,922,294 $         123,095,017 $          90,138,901                 2,998,094 $          93,136,995 Fund Balance Audited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               66,664,585                290,446,003 $             357,110,588 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             285,970,659                     2,395,994 $             288,366,653 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               68,743,935 Required Reserve for FY 2013 (11% Projected Revenues) $               31,949,060 Added Reserves $               36,794,875 Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue $               31,949,060 $               68,743,935 23.7% The projected reserves at May 31, 2013 of $68,743,935 is an estimate at this time and represents 23.7% 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  May 31, 2013 YTD Actuals Thru  May 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 $      50,459,091 $      50,684,310 $          (225,219)           102,195,871      103,556,327      103,442,731             113,596             43,067,676        39,639,661        41,427,600        (1,787,939)             71,520,739        62,910,746        65,428,051        (2,517,305)                 2,517,960           1,724,272          1,136,970             587,302                 6,188,581            5,754,735           5,618,228              136,507 ‐0.44% 0.11% ‐4.32% ‐3.85% 51.66% 2.43% $      70,014,007 $           (218,031)      105,811,761           3,615,890        41,042,849          (2,024,827)        64,279,782          (7,240,958)          2,517,960                       ‐           6,345,235                156,654 ‐0.31% 3.54% ‐4.70% ‐10.12% 0.00% 2.53%                   434,410               379,224               365,517                  13,707       264,424,056       268,103,407          (3,679,350) 3.75%               434,410                          ‐ ‐1.37% $    290,446,003 $        (5,711,272) 0.00% ‐1.93% Total Revenues           296,157,275 1 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries Employee Benefits Supplies Gen Exp Travel Marketing Costs Rental & Leases Insurance/Risk Mgmt Contract Services Utilities Other Departmental Expenses Instructional & Other Materials Maintenance & Repair Transfers/Debt Contingency Capital Outlay      Total Expenses  REVENUES H/(L) Vs EXPENSES             53,228,674             31,311,734                 4,731,891                   874,639             65,055,458             10,197,797           165,400,193             18,152,880                 5,823,431                 1,090,047                 1,758,791                 2,855,658                 6,871,653             24,282,921             12,895,476                 2,185,756             10,080,136                 1,479,084             35,304,211              (2,252,728)             10,229,766           296,157,275                               0        41,693,738        41,212,828             480,910        23,240,849        23,272,513              (31,665)           3,610,519          4,507,653            (897,134)              455,714              405,510               50,205        47,681,479        45,962,085          1,719,394           5,250,492          5,289,012              (38,520)       121,932,790       120,649,601           1,283,189        13,499,589        10,112,491          3,387,098           3,660,611          3,256,046             404,565              634,105              553,391               80,715              907,883              736,357             171,526           1,734,546          3,657,624        (1,923,078)           6,519,144          6,086,343             432,801        15,014,072        12,720,551          2,293,521           5,880,346          5,325,238             555,108           1,430,302          1,055,733             374,569           4,558,092          3,343,217          1,214,875              453,380              543,596              (90,215)        27,756,872        35,442,504        (7,685,632)                           ‐                           ‐                            ‐           2,398,636              855,977          1,542,659      206,380,368      204,338,669          2,041,699        58,043,688        63,764,737        (5,721,050) * Includes interest & dividends income, fines & penalties and parking fines 1.17% ‐0.14% ‐19.90% 12.38% 3.74% ‐0.73% 1.06% 33.49% 12.43% 14.59% 23.29% ‐52.58% 7.11% 18.03% 10.42% 35.48% 36.34% ‐16.60% ‐21.68% 0.00% 180.22% 1.00%        53,281,172                 52,498        31,212,804                (98,930)          4,731,891                       ‐              852,907                (21,732)        64,928,910             (126,548)          7,569,964           (2,627,833)       162,577,648           (2,822,545)        18,152,880                       ‐          5,387,680             (435,751)          1,030,126                (59,921)          1,466,130             (292,661)          3,733,119               877,461          6,871,709                         56        24,189,793                (93,128)          8,490,022          (4,405,454)          1,690,849             (494,907)          9,731,147             (348,989)          1,264,310             (214,774)        35,304,211                       ‐                           ‐           2,252,728          6,081,035           (4,148,731)      285,970,659        (10,186,616)          4,475,344           4,475,344 0.10% ‐0.32% 0.00% ‐2.48% ‐0.19% ‐25.77% ‐1.71% 0.00% ‐7.48% ‐5.50% ‐16.64% 30.73% 0.00% ‐0.38% ‐34.16% ‐22.64% ‐3.46% ‐14.52% 0.00% ‐100.00% ‐40.56% ‐3.44%
  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               53,228,674               31,311,734                4,731,891                   874,639               65,055,458               10,197,797           165,400,193 Employee Benefits               18,152,880 Supplies Gen Exp                5,823,431 Travel                1,090,047 Marketing Costs                1,758,791 Rental & Leases                2,855,658 Insurance/Risk Mgmt                6,871,653 Contract Services               24,282,921 Utilities               12,895,476 Other Departmental Expenses                2,185,756 Instructional & Other Materials               10,080,136 Maintenance & Repair                1,479,084 Transfers/Debt               35,304,211 Contingency                (2,252,728) Capital Outlay               10,229,766      Total Expenses            296,157,275 Adjusted Budget YTD Actuals Thru  May 31, 2013 Total Actuals &  Encumbrances Thru  Encumbrances Thru  Balance as of May  May 31, 2013 31, 2013 May 31, 2013 YTD Actuals Thru  May 31, 2012 Actuals &  Total Actuals &  Encumbrances %  Encumbrances Thru  Encumbrances Thru  2012‐2013 Inc/(Dec)  Inc/(Dec)YTD vs.  May 31, 2012 vs. 2011‐2012 May 31, 2012 PriorYTD           53,281,172        41,693,738          10,013,439        51,707,177           1,573,995        41,212,828        10,467,264        51,680,092               27,084           31,212,804        23,240,849            1,612,296        24,853,145           6,359,659        23,272,513          1,297,401        24,569,915             283,230            4,731,891           3,610,519                803,349           4,413,867                318,024          4,507,653          1,185,293          5,692,946         (1,279,078)               852,907              455,714                165,049              620,763                232,144              405,510              157,506              563,016               57,747           64,928,910        47,681,479          13,190,309        60,871,788           4,057,122        45,962,085        14,615,152        60,577,237             294,551            7,569,964           5,250,492            2,038,527           7,289,019                280,945          5,289,012          2,020,777          7,309,788              (20,770)       162,577,648         121,932,790            27,822,968         149,755,758          12,821,890       120,649,601           29,743,393       150,392,994             (637,236)           18,152,880        13,499,589                    2,546        13,502,135           4,650,745        10,112,491                11,496        10,123,987          3,378,148            5,387,680           3,660,611                824,096           4,484,707                902,973          3,256,046              670,233          3,926,280             558,428            1,030,126              634,105                        540              634,645                395,481              553,391                  1,600              554,991               79,655            1,466,130              907,883                381,075           1,288,957                177,173              736,357              380,989          1,117,346             171,611            3,733,119           1,734,546                362,657           2,097,203           1,635,916          3,657,624              645,131          4,302,755         (2,205,552)            6,871,709           6,519,144                             ‐           6,519,144                352,565          6,086,343                           ‐          6,086,343             432,801           24,189,793        15,014,072            5,615,853        20,629,925           3,559,868        12,720,551          5,123,595        17,844,146          2,785,779            8,490,022           5,880,346                  77,750           5,958,097           2,531,925          5,325,238                64,599          5,389,837             568,260            1,690,849           1,430,302                133,072           1,563,374                127,475          1,055,733              111,943          1,167,676             395,698            9,731,147           4,558,092            2,835,337           7,393,429           2,337,718          3,343,217              724,182          4,067,399          3,326,030            1,264,310              453,380                437,061              890,441                373,869              543,596              344,283              887,878                  2,563           35,304,211        27,756,872                             ‐        27,756,872           7,547,339        35,442,504                           ‐        35,442,504         (7,685,632)                            ‐                           ‐                           ‐                            ‐                           ‐                           ‐                          ‐            6,081,035           2,398,636            2,334,775           4,733,411           1,347,624              855,977          1,500,295          2,356,272          2,377,139       285,970,659      206,380,368          40,827,730      247,208,098         38,762,561      204,338,669        39,321,739      243,660,408          3,547,690 0.05% 1.15% ‐22.47% 10.26% 0.49% ‐0.28% ‐0.42% 33.37% 14.22% 14.35% 15.36% ‐51.26% 7.11% 15.61% 10.54% 33.89% 81.77% 0.29% ‐21.68% 0.00% 100.89% 1.46%
  10. 10. Exemptions & Waivers Thur May 31, 2013 FY 2011‐12 Account  End of Year  Activity  Year‐to‐Date  Activity thru  5/31/2012 FY 2012‐13  Year‐to‐Date  Activity thru  5/31/2013  Tuition Budget: Adjusted Budget FY 2012‐13 Exemptions & Waivers Adjusted Budget FY 2012‐13, Net Revenues Received: Tuition Waivers & Exemptions: Dual Credit Other Total Waivers & Exemptions Total Tuition Revenue, Net $           43,067,676               (6,651,629) $           36,416,047              48,824,432              48,180,336              46,291,291               (5,170,736)               (1,693,502)               (6,864,238) $          41,960,194               (5,108,218)               (1,644,518)               (6,752,736) $          41,427,600               (4,726,200)               (1,925,429)               (6,651,629) $           39,639,662 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581               (1,890,966) $             4,297,615 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                7,659,258                 7,645,701             (2,612,080)             (2,041,030)              (1,890,966) $            6,241,301 $            5,618,228 $             5,754,735 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 $             2,041,030 $             1,890,966                5,170,736                5,108,218                 4,726,200 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                      81,106                      42,334                   880,679                   302,327                           868                           572                        2,390                            ‐                      13,348                            ‐                      17,307                        1,450                            (28)                           117                   1,110                        (1,110)                   284,274                           157                        1,281                        2,875                      13,461                            ‐                1,644,518 $            8,793,766                      67,293                      25,382                 1,228,103                    255,379                          2,418                          3,519                             ‐                            319                      10,443                          2,301                      15,090                             ‐                             (38)                             ‐                             ‐                           (162)                    300,257                             ‐                             ‐                             ‐                      14,275                            850                 1,925,429 $             8,542,595
  11. 11. Houston Community College Balance Sheet By Fund For Month Ended May 31, 2013 CURRENT & LOAN FUNDS PLANT & BOND FUNDS  Retirement of  Investment in  Debt  Plant   Unrestricted  Auxiliary  Restricted  Total  Unexpended  Plant Renewal  ASSETS Current Assets: Cash &  cash equivalents Restricted cash & cash equivalents Short term Investments Accounts/Other receivable (net) Deferred charges Prepaids Total Current Assets $     109,172,723                             ‐                             ‐          18,718,461                389,590                  52,625        128,333,399 $        9,622,386                            ‐                            ‐           1,036,892               393,022                 15,346         11,067,646 $                         ‐        15,003,006                           ‐          2,793,621                           ‐                           ‐        17,796,627 $     118,795,109         15,003,006                            ‐         22,548,974               782,612                 67,971       157,197,672 $                          ‐       504,373,877                            ‐                            ‐                            ‐               881,382       505,255,259         14,871,781         27,240,641                            ‐               628,243                            ‐                            ‐         42,740,665 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐          13,922,294                             ‐          13,922,294                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐         13,922,294                            ‐         13,922,294            3,548,100         17,585,568                            ‐         88,266,879       109,400,547 Total Assets $     142,255,693 $      11,067,646 $      17,796,627 $     171,119,966              7,488,178                228,681              2,351,464          2,642,885                 27,199                           ‐              543,594          1,221,947                           ‐                           ‐                           ‐          4,435,625           4  Total  Consolidation &  Elimination  Total All Funds  $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            14,871,781            531,614,518                                 ‐                    628,243                                 ‐                    881,382            547,995,924 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          133,666,890            546,617,524                                 ‐              23,177,217                    782,612                    949,353            705,193,596                            ‐             2,578,527                            ‐                            ‐             2,578,527            2,601,880                            ‐                            ‐       668,886,540       671,488,420                6,149,980              20,164,095                                 ‐            757,153,419            783,467,494                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                6,149,980              20,164,095              13,922,294            757,153,419            797,389,788 $     614,655,806 $      45,319,192 $     671,488,420 $      1,331,463,418 $                              ‐ $      1,502,583,383         10,439,350                255,880            2,351,464               651,483            5,828,148                            ‐                            ‐                            ‐         19,526,325                 97,346                142,635                            ‐               189,209            1,599,275                            ‐                            ‐                            ‐            2,028,465                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐                             ‐                            ‐                            ‐          (1,600,060)                            ‐                            ‐                            ‐          (1,600,060)                      97,346                     142,635                                 ‐                    189,209                          (785)                                 ‐                                 ‐                                 ‐                    428,405                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              10,536,696                     398,515                2,351,464                    840,692                5,827,363                                 ‐                                 ‐                                 ‐              19,954,730 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              4,289,350                             ‐                             ‐                             ‐          14,357,673               308,287                            ‐                            ‐               107,889               316,851                            ‐                            ‐                            ‐ $            733,027 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 $       14,357,673 $            733,027 $        4,435,625 $       19,526,325 $     607,100,820 $      27,838,473 $     434,970,412 $      1,069,909,705 $                              ‐ $      1,089,436,028          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          61,233,435          (1,412,678)          4,280,677         59,820,757            4,280,677  Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $     127,898,020 $      10,334,618 $      13,361,002 $     142,255,693 $      11,067,645 $      17,796,627              59,820,757                4,280,677              12,324,016            3,816,304             7,419,502            1,088,210              12,324,016 $     151,593,640 $         7,554,988 $      17,480,718 $     236,518,008 $          261,553,714 $                              ‐ $          413,147,355 $     171,119,965 $     614,655,806 $      45,319,191 $     671,488,420 $      1,331,463,419 $                              ‐ $      1,502,583,383
  12. 12. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            315,096           787,158           340,010             22,273       4,270,642           346,597       6,081,776                   ‐           223,223           106,940                   ‐               3,750                   ‐           167,345                   ‐           191,998       1,081,957               6,460                   ‐             25,699               1,387       7,890,535                   ‐                   ‐                   ‐                   ‐       6,619,904           207,010       6,826,914                   ‐           329,758             93,846               2,000             26,760                  676       2,777,235       1,400,000           256,691       5,855,541             14,780                   ‐             50,000           976,810     18,611,011                   ‐                   ‐             85,746           110,536       4,286,896           414,130       4,897,308                   ‐            (33,985)             37,256                   ‐               8,551                   ‐             56,383                   ‐           258,094           278,092               2,614           494,389               8,197             56,016       6,062,915                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,152,876       1,780,545                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           411,216                   ‐               2,519     27,169,796      (2,508,375)       4,114,236     71,855,208       53,228,674       31,311,734         4,731,891            874,639       65,055,458       10,197,797     165,400,193       18,152,880         5,823,431         1,090,047         1,758,791         2,855,658         6,871,653       24,282,921       12,895,476         2,185,756       10,080,136         1,479,084       35,304,211        (2,252,728)       10,229,766     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            122,579           308,004           271,662                   ‐       3,146,699           127,801       3,976,744                   ‐           163,864             76,931                   ‐               1,245                   ‐           105,165                   ‐           128,581           563,371               6,459                   ‐                   ‐                   ‐       5,022,360                   ‐                   ‐                   ‐                   ‐       4,796,272             92,273       4,888,545                   ‐           113,663             37,030                   ‐             11,358                   ‐       1,182,681           941,522           132,404       2,398,676               6,234                   ‐                   ‐           491,403     10,203,516                   ‐                   ‐             60,351             28,420       3,185,095           144,235       3,418,101                   ‐             89,938             25,826                   ‐               2,415                   ‐             44,023                   ‐           157,611           235,273               2,198                   ‐                   ‐                   ‐       3,975,386                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     13,499,586       1,220,565                   ‐                   ‐                   ‐       6,519,144       4,569,204       4,439,359           401,134                   ‐                   ‐     20,122,252                   ‐                   ‐     50,771,244       41,693,738       23,240,849         3,610,519            455,714       47,681,479         5,250,492     121,932,790       13,499,589         3,660,611            634,105            907,883         1,734,546         6,519,144       15,014,072         5,880,346         1,430,302         4,558,092            453,380       27,756,872                     ‐         2,398,636     206,380,368 20.20% 11.26% 1.75% 0.22% 23.10% 2.54% 59.08% 6.54% 1.77% 0.31% 0.44% 0.84% 3.16% 7.27% 2.85% 0.69% 2.21% 0.22% 13.45% 0.00% 1.16% 100.00% 73.39% 73.83% 78.06% 76.64% 73.23% 67.75% 65.86% 63.05% 62.02% 75.00% 63.65% 54.83% 65.57% 70.66% 69.69%          6,968,412          5,704,896        6,687,833       4,128,711       4,301,809       4,423,867       2,473,885     13,792,277              25,528       2,868,175       8,407,495       2,087,529     21,083,964       89,776,907 6,822,524          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       10,195,480          4,787,396            926,123              95,927          5,629,964 1,947,687               23,582,577                    ‐            279,705            104,309              49,679              31,920                   794            310,385                3,331              72,347            487,851            131,243                    ‐                       50            587,371      25,641,562      10,163,100          6,308,132          1,117,866            194,185          4,634,247          1,668,906      24,086,436                    ‐            399,036            116,155              46,070            136,358                    ‐            307,331                    ‐              45,342            378,372              32,002            845,619                7,354            231,370      26,631,445          7,400,874          4,079,151            921,929            119,380          4,800,256            761,730      18,083,320                    ‐            216,997              31,841              79,202          1,311,353                    ‐              50,877                4,600              40,541            170,314              59,183          5,636,142              40,000            277,410      26,001,780      12,026,069        5,764,304            731,058            214,206        5,688,119        1,601,871      26,025,627                        4            315,072              62,656              37,907            519,565                      98              31,317                    ‐              39,732            300,512              27,067        1,155,001                2,621            115,059      28,632,238       4,877,743       3,808,888           522,092             83,152       3,857,557       1,223,419     14,372,851                   ‐           255,037             44,227             78,882             41,484                   ‐           144,472                   ‐           123,850             96,599             11,772                   ‐             25,000           228,237     15,422,411  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,882,175       2,033,363             84,180             34,980       2,400,022           395,385     10,830,105                   ‐           348,356           119,517             36,623           483,719                   ‐           345,172                   ‐           130,570           359,831             86,074                   ‐               8,280           591,021     13,339,268       2,368,137       3,743,342               2,887                   ‐       3,738,173           783,120     10,635,659                   ‐           227,717             94,943           405,734             34,310                   ‐           397,302                   ‐             63,346           907,224           159,700                   ‐                   ‐             33,459     12,959,394                   ‐                   ‐                   ‐                   ‐       4,527,546           279,749       4,807,295                   ‐           332,859           152,518           159,994             71,622                   ‐           551,201                   ‐           355,326           132,531               1,265                   ‐             68,000             62,350       6,694,961                   ‐                   ‐                   ‐                   ‐     14,500,024           568,193     15,068,217                   ‐         1,149,111           125,839           862,700           186,266                   ‐     13,185,798         1,583,338           196,703             31,312           944,405               3,264             20,446         2,955,040     36,312,439                    ‐                    ‐                    ‐                    ‐            102,108                    ‐            102,108                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐            102,108 17.97% 10.57% 1.60% 0.30% 21.97% 3.44% 55.85% 6.13% 1.97% 0.37% 0.59% 0.96% 2.32% 8.20% 4.35% 0.74% 3.40% 0.50% 11.92% ‐0.76% 3.45% 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           8,080,695          3,693,761            741,115              45,868          4,108,938            920,094      17,590,470                    ‐            164,261              44,035                7,949              31,898                    ‐            101,315                2,080              28,578            306,923              34,910                    ‐                    ‐            506,618      18,819,038          8,025,682          4,831,285            801,372            114,299          3,326,752            943,759      18,043,149                    ‐            205,411              74,558              30,859              51,707                    ‐              90,614                    ‐              33,550            165,841              14,382            845,382                    ‐            107,579      19,663,033 5,707,064                   3,047,109            694,140              92,601          3,457,378            509,394      13,507,686                    ‐            152,421              15,034              24,770            695,869                    ‐              28,882                3,200              30,166              88,832              24,849          5,634,237                    ‐              90,937      20,296,884        9,526,616        4,475,961            570,404            123,013        4,163,100            868,099      19,727,192                        3            192,699              34,843              28,043            456,575                    ‐              17,323                    ‐              18,027            223,526                5,898        1,155,000                    ‐              85,277      21,944,405       3,838,819       3,079,033           410,948             33,439       2,836,620           672,458     10,871,316                   ‐           155,185             17,711             31,045             15,320                   ‐             73,878                   ‐             18,024             43,867               6,225                   ‐                   ‐             61,128     11,293,700       4,549,155       1,279,870             57,641             18,075       1,790,641           196,597       7,891,978                   ‐           163,524             70,233             26,944           286,965                   ‐           282,652                   ‐             59,725           149,264             28,328                   ‐                   ‐             77,846       9,037,459       1,843,129       2,525,825               2,886                   ‐       2,775,035           449,022       7,595,897                   ‐           159,036             54,116           112,681               7,667                   ‐             86,893                   ‐             40,629           370,895             77,144                   ‐                   ‐             30,569       8,535,527                   ‐                   ‐                   ‐                   ‐       3,256,441             95,425       3,351,866                   ‐           206,910           121,866             99,978             23,699                   ‐           128,830                   ‐           258,350                   ‐                  724                   ‐                   ‐             28,853       4,221,076 INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR                    ‐                   ‐                   ‐                   ‐     10,761,928           231,337     10,993,265                   ‐           673,136             61,921           545,614           149,828                   ‐         8,302,611           494,185           123,521             11,625           246,031                   ‐                   ‐           918,426     22,520,162                    ‐                    ‐                    ‐                    ‐              76,580                    ‐              76,580                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐              76,580  % 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 Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26% 47.17% 57.14% 65.82% 73.39%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% 49.28% 58.01% 66.97% 74.34% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94% 47.07% 55.52% 66.24% 8.55% 18.72% 27.39% 33.69% 38.31% 46.70% 55.31% 66.77% 74.43% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 37.67% 43.91% 50.45% 72.27% 6.70% 20.76% 27.75% 33.82% 40.16% 46.70% 53.35% 76.04% 82.19% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% 42.81% 50.66% 58.75% 69.07% 81.43% 88.98% 94.59% 81.57% 89.43% 95.09% 88.46% 94.27% 98.45% 85.23% 92.21% 96.87% 81.69% 89.81% 95.46% 79.83% 87.22% 93.29% 76.72% 84.68% 91.63% 74.82% 81.30% 89.24% 69.23% 76.82% 80.46% 76.94% 85.77% 94.82% 72.63% 82.25% 89.27% 82.70% 88.44% 99.49% 80.37% 90.28% 98.41% 71.84% 79.45% 88.27% 77.90% 85.35% 91.73% 76.64%                                               FY2012 8.58% 19.19% 28.11% 36.68% 43.63% 50.96% 58.38% 71.97% 79.03% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 47.32% 56.36% 65.24% 73.23% 8.68% 17.97% 27.56% 35.39% 41.33% 49.39% 57.90% 67.21% 74.92% Coleman                              FY2013                                               FY2012 6 Aug. 78.06%                                               FY2012 July  73.83%                                               FY2012 June 8.06% 17.28% 24.93% 31.55% 37.77% 46.07% 53.62% 60.80% 67.75% 8.26% 17.29% 25.18% 32.46% 39.63% 47.52% 55.02% 63.80% 71.21% Extended Learning            FY2013                                               FY2012 Chancellor                           FY2013                                               FY2012 Deputy Chancellor             FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 43.18% 50.20% 58.35% 65.86% 7.97% 15.68% 23.55% 30.39% 37.09% 45.43% 53.07% 60.96% 69.35% 7.14% 13.81% 24.51% 30.61% 37.97% 44.47% 51.04% 57.47% 63.05% 8.66% 16.11% 23.27% 30.27% 39.34% 45.84% 53.37% 61.08% 68.18% 4.52% 10.80% 17.79% 31.74% 38.89% 45.25% 43.00% 54.57% 62.02% 4.52% 10.28% 16.85% 22.58% 31.70% 38.52% 45.34% 51.71% 59.06% Institute Effectiveness      FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 50.00% 58.33% 66.67% 75.00% 5.76% 15.21% 22.37% 29.85% 38.13% 45.15% 52.82% 59.23% 67.73% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 42.38% 49.16% 55.69% 63.65% 6.73% 16.23% 22.67% 28.96% 35.81% 42.78% 52.10% 59.22% 65.59% Info Tech                              FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 35.17% 39.77% 47.07% 54.83% 20.14% 33.96% 40.28% 45.47% 52.99% 59.23% 64.92% 71.03% 76.35% Student Success                 FY2013                                               FY2012 7.33% 14.68% 23.02% 30.31% 40.96% 44.53% 49.81% 58.28% 65.57% 8.33% 15.89% 23.44% 30.58% 40.76% 48.76% 56.63% 65.19% 72.58% System                                 FY2013                                               FY2012 12.41% 18.87% 22.34% 27.24% 33.14% 37.21% 42.87% 66.35% 70.66% 22.23% 25.94% 29.46% 32.09% 36.45% 39.69% 43.39% 63.98% 68.16% Total HCCS                           FY2013                                               FY2012 8.55% 16.77% 23.49% 30.55% 36.88% 43.38% 49.23% 63.07% 69.69% 12.05% 20.09% 26.81% 32.55% 38.82% 45.08% 51.63% 65.11% 71.48%
  14. 14. Central College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries          10,358,989              4,887,224              1,079,656                  88,599              5,314,141              1,853,529          23,582,138 Employee Benefits                          ‐ Supplies Gen Exp                268,356 Travel                103,982 Marketing Costs                  52,043 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                269,193 Utilities                          ‐ Other Departmental Expenses                  66,885 Instructional & Other Materials                463,206 Maintenance & Repair                156,421 Transfers/Debt                          ‐ Contingency                          ‐ Capital Outlay                118,664      Total Expenses           25,162,180 YTD Actuals Thru  5/31/2012 % of Budget Used         8,194,426         3,811,155            799,786              32,456         3,963,481         1,010,149       17,811,454                     ‐            124,630              58,091              34,514              65,000                    444            194,024                     ‐              19,087            303,081              36,666                     ‐                     ‐              58,121       18,705,113 79.10% 77.98% 74.08% 36.63% 74.58% 54.50% 75.53%                  ‐ 46.44% 55.87% 66.32% 80.75% 55.97% 72.08%                  ‐ 28.54% 65.43% 23.44%                  ‐ 0.00% 48.98% 74.34% Adjusted Budget  FY2013         10,195,480           4,787,396               926,123                 95,927           5,629,964           1,947,687         23,582,577                         ‐               279,705               104,309                 49,679                 31,920                       794               310,385                   3,331                 72,347               487,851               131,243                         ‐                         50               587,371         25,641,562 YTD Actuals Thru  5/31/2013 % of Budget Used          8,080,695          3,693,761             741,115                 45,868          4,108,938             920,094        17,590,470                      ‐             164,261                 44,035                  7,949                 31,898                      ‐             101,315                  2,080                 28,578             306,923                 34,910                      ‐                      ‐             506,618         18,819,038 79.26% 77.16% 80.02% 47.82% 72.98% 47.24% 74.59%                   ‐ 58.73% 42.22% 16.00% 99.93% 0.00% 32.64% 0.00% 39.50% 62.91% 26.60%                        ‐                        ‐ 86.25% 73.39% Northwest College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              9,630,467              5,859,857              1,067,837                145,675              3,942,494              1,441,357          22,087,687 Employee Benefits                          ‐ Supplies Gen Exp                289,408 Travel                  86,615 Marketing Costs                  41,630 Rental & Leases                128,854 Insurance/Risk Mgmt                          15 Contract Services                288,336 Utilities                          ‐ Other Departmental Expenses                  50,578 Instructional & Other Materials                207,912 Maintenance & Repair                  23,961 Transfers/Debt                883,899 Contingency                    5,667 Capital Outlay                144,121      Total Expenses           24,238,683 YTD Actuals Thru  5/31/2012 % of Budget Used         7,508,383         4,479,681            773,953              93,377         2,903,213            851,844       16,610,451                     ‐              96,473              60,065              28,249              42,580                     ‐            162,728                     ‐              27,567              95,209              10,423            864,216                     ‐              43,661       18,041,624 7 77.96% 76.45% 72.48% 64.10% 73.64% 59.10% 75.20%                  ‐ 33.33% 69.35% 67.86% 33.05% 0.00% 56.44%                  ‐ 54.50% 45.79% 43.50% 97.77% 0.00% 30.29% 74.43% Adjusted Budget  FY2013         10,163,100           6,308,132           1,117,866               194,185           4,634,247           1,668,906         24,086,436                         ‐               399,036               116,155                 46,070               136,358                         ‐               307,331                         ‐                 45,342               378,372                 32,002               845,619                   7,354               231,370         26,631,445 YTD Actuals Thru  5/31/2013 % of Budget Used          8,025,682          4,831,285             801,372             114,299          3,326,752             943,759        18,043,149                      ‐             205,411                 74,558                 30,859                 51,707                      ‐                 90,614                      ‐                 33,550             165,841                 14,382             845,382                      ‐             107,579         19,663,033 78.97% 76.59% 71.69% 58.86% 71.79% 56.55% 74.91%                   ‐ 51.48% 64.19% 66.98% 37.92% 0.00% 29.48% 0.00% 73.99% 43.83% 44.94%                        ‐                        ‐ 46.50% 73.83%
  15. 15. Northeast College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              6,990,203              3,924,680              1,070,440                113,216              4,537,242                716,527          17,352,308 Employee Benefits                          ‐ Supplies Gen Exp                286,185 Travel                  39,462 Marketing Costs                  57,459 Rental & Leases              1,297,276 Insurance/Risk Mgmt                          ‐ Contract Services                  44,979 Utilities                    3,800 Other Departmental Expenses                  43,746 Instructional & Other Materials                139,955 Maintenance & Repair                  50,992 Transfers/Debt              5,640,942 Contingency                  12,607 Capital Outlay                  48,101      Total Expenses           25,017,812 YTD Actuals Thru  5/31/2012 % of Budget Used         5,434,958         3,326,017            818,477              79,287         3,399,027            471,127       13,528,894                     ‐            217,339              19,363              32,155            930,345                     ‐              20,853                 1,900              22,002              88,422              42,714         5,639,337                     ‐              19,493       20,562,818 77.75% 84.75% 76.46% 70.03% 74.91% 65.75% 77.97%                  ‐ 75.94% 49.07% 55.96% 71.72%                  ‐ 46.36% 50.00% 50.30% 63.18% 83.77% 99.97% 0.00% 40.53% 82.19% Adjusted Budget  FY2013           7,400,874           4,079,151               921,929               119,380           4,800,256               761,730         18,083,320                         ‐               216,997                 31,841                 79,202           1,311,353                         ‐                 50,877                   4,600                 40,541               170,314                 59,183           5,636,142                 40,000               277,410         26,001,780 YTD Actuals Thru  5/31/2013 % of Budget Used          5,707,064          3,047,109             694,140                 92,601          3,457,378             509,394        13,507,686                      ‐             152,421                 15,034                 24,770             695,869                      ‐                 28,882                  3,200                 30,166                 88,832                 24,849          5,634,237                      ‐                 90,937         20,296,884 77.11% 74.70% 75.29% 77.57% 72.02% 66.87% 74.70%                   ‐ 70.24% 47.21% 31.27% 53.06%                   ‐ 56.77% 0.00% 74.41% 52.16% 41.99%                        ‐                        ‐ 32.78% 78.06% 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              6,210,765              1,283,769                170,058              5,146,606              1,586,897          26,616,625 Employee Benefits                          ‐ Supplies Gen Exp                277,712 Travel                  54,664 Marketing Costs                  47,540 Rental & Leases                755,577 Insurance/Risk Mgmt                        154 Contract Services                  46,736 Utilities                          ‐ Other Departmental Expenses                  39,240 Instructional & Other Materials                211,422 Maintenance & Repair                  30,587 Transfers/Debt              2,484,173 Contingency                    7,024 Capital Outlay                  96,837      Total Expenses           30,668,291 YTD Actuals Thru  5/31/2012 % of Budget Used         9,623,518         5,001,677         1,015,620            121,263         3,891,579         1,037,007       20,690,664                     ‐            150,148              30,244              31,089            610,521                      56              23,937                     ‐              19,791            116,878              10,675         2,484,044                     ‐              68,883       24,236,931 8 78.76% 80.53% 79.11% 71.31% 75.61% 65.35% 77.74%                  ‐ 54.07% 55.33% 65.40% 80.80%                  ‐ 51.22%                  ‐ 50.43% 55.28% 34.90% 99.99% 0.00% 71.13% 79.03% Adjusted Budget  FY2013         12,026,069           5,764,304               731,058               214,206           5,688,119           1,601,871         26,025,627                           4               315,072                 62,656                 37,907               519,565                         98                 31,317                         ‐                 39,732               300,512                 27,067           1,155,001                   2,621               115,059         28,632,238 YTD Actuals Thru  5/31/2013 % of Budget Used          9,526,616          4,475,961             570,404             123,013          4,163,100             868,099        19,727,192                          3             192,699                 34,843                 28,043             456,575                      ‐                 17,323                      ‐                 18,027             223,526                  5,898          1,155,000                      ‐                 85,277         21,944,405 79.22% 77.65% 78.02% 57.43% 73.19% 54.19% 75.80%                   ‐ 61.16% 55.61% 73.98% 87.88% 0.00% 55.31%                   ‐ 45.37% 74.38% 21.79% 100.00% 0.00% 74.12% 76.64%
  16. 16. Southeast College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              4,852,256              3,525,403                714,338                  79,814              3,366,604              1,054,322          13,592,738 Employee Benefits                          ‐ Supplies Gen Exp                213,445 Travel                  53,933 Marketing Costs                  68,782 Rental & Leases                171,869 Insurance/Risk Mgmt                        105 Contract Services                138,324 Utilities                          ‐ Other Departmental Expenses                148,315 Instructional & Other Materials                  61,020 Maintenance & Repair                  14,562 Transfers/Debt                          ‐ Contingency                  30,436 Capital Outlay                  76,053      Total Expenses           14,569,582 YTD Actuals Thru  5/31/2012 % of Budget Used         3,814,360         2,866,507            536,632              37,266         2,450,472            624,449       10,329,686                     ‐            143,542              17,812              52,283            153,990                    105              96,559                     ‐              25,061              38,745                 6,285                     ‐                     ‐              51,375       10,915,443 78.61% 81.31% 75.12% 46.69% 72.79% 59.23% 75.99%                  ‐ 67.25% 33.03% 76.01% 89.60%                  ‐ 69.81%                  ‐ 16.90% 63.50% 43.16%                  ‐ 0.00% 67.55% 74.92% Adjusted Budget  FY2013           4,877,743           3,808,888               522,092                 83,152           3,857,557           1,223,419         14,372,851                         ‐               255,037                 44,227                 78,882                 41,484                         ‐               144,472                         ‐               123,850                 96,599                 11,772                         ‐                 25,000               228,237         15,422,411 YTD Actuals Thru  5/31/2013 % of Budget Used          3,838,819          3,079,033             410,948                 33,439          2,836,620             672,458        10,871,316                      ‐             155,185                 17,711                 31,045                 15,320                      ‐                 73,878                      ‐                 18,024                 43,867                  6,225                      ‐                      ‐                 61,128         11,293,700 78.70% 80.84% 78.71% 40.21% 73.53% 54.97% 75.64%                   ‐ 60.85% 40.05% 39.36% 36.93%                   ‐ 51.14%                   ‐ 14.55% 45.41% 52.88%                        ‐ 0.00% 26.78% 73.23% Coleman College Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used Adjusted Budget  FY2012 EXPENSES Faculty‐FT  Faculty‐PT Librarian/Counselor‐FT  Librarian/Counselor‐PT Staff‐FT Staff‐PT      Sub‐total Salaries              6,085,189              1,849,491                165,915                  29,835              2,322,216                336,915          10,789,561 Employee Benefits                          ‐ Supplies Gen Exp                353,629 Travel                  80,949 Marketing Costs                  23,823 Rental & Leases                488,309 Insurance/Risk Mgmt                          ‐ Contract Services                330,784 Utilities                          ‐ Other Departmental Expenses          €

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