April 28th Presentation to the Columbia Gorge Community College Budget Committee

1. Columbia Gorge Community College
Budget Committee Meeting
Tuesday, April 28, 2015

2. Call to Order
M.D. VanValkenburgh
Board Chair
Welcome and Introductions
Dr. Frank K. Toda,
President

3. Election of Budget Committee Officers
Tuesday, April 28, 2015

4. Agenda
6:05 pm Review Oregon Budget Law, Role of Budget
Committee, and Meeting Guidelines
Will Norris, CFO
6:25 pm Public Comment Budget Committee Chair
Orientation to the Budget Document Will Norris, CFO
2014-15 Budget Message Dr. Frank Toda, President
Budget Presentation Will Norris, CFO
Achievement Compact Lori Ufford
9:00 pm Public Comment Budget Committee Chair
Motions Budget Committee Chair
Other Budget Committee Chair
9:30 pm Adjourn Budget Committee Chair

5. Agenda
• April 28th
• Economic Environment & Revenue Forecasts
• Budget Development
• Budget Overview & Summary of Major Changes
• Achievement Compact
• May 5th
• Departmental Presentations
• Instruction / Academic Support
• Student Services
• Institutional Support
• Facilities
• Other Funds
• May 7th
• Additional Time to Review Items from Previous Meetings
• Adopt Budget Resolutions (if not adopted on May 5th)

6. Role of the Budget
Committee & Meeting
Guidelines
Tuesday, April 28, 2015

7. Budget Committee
• Meets publicly to review the Proposed Budget
• May not discuss or deliberate on the budget outside of a public
meeting
• Quorum must be present in order to hold a meeting
• Receives the budget and budget message
• Provides an opportunity for the public to ask questions about and
comment on the budget
• Questions and answers are directed through the Budget
Committee Chairperson
• Approves the budget, rate of tax, and amount of tax for GO bonds
• Any action must have the approval of a majority of the members
• Reviews the Achievement Compact (SB 1581-2012)

8. Budget Committee
Residents of Wasco &
Hood River Counties
Board of Education &
Budget Committee
President
College
Administration,
Faculty, & Staff
Board of Education
Seven elected members from
Hood River & Wasco Co.
Budget Committee
Seven appointed citizens
from Hood River & Wasco Co.

9. Oregon Budget Law
• Financial plan
• Estimates of revenues and
expenditures for one fiscal year
• Allocates resources to
organizational goals
• Resources & requirements must
balance
• Legal document
• Basis for appropriations,
creating authority to spend
public money
• Achievement Compact
• Must be aligned with
Achievement Compact per
Senate Bill 1581

10. Public Comment
Tuesday, April 28, 2015

11. Public Comment
Those persons who wish to present testimony
concerning the proposed budget and/or
achievement compact are asked to come
forward, state his/her name and address, and
present his/her testimony.
Speakers are requested to be specific in their
presentations and to focus their remarks upon
the relevant issues raised by the proposed
budget and achievement compact.
Questions and comments should be directed to
the Budget Committee Chairperson.

12. Orientation to the Budget
Document
Tuesday, April 28, 2015

13. Orientation to the Budget Document
• Required Components:
1. Budget Message
The budget message describes the
important features of the Budget
Document, the reasons for any
major changes from the previous
year’s approved budget and any
major changes in the College’s
financial policy or status.

14. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail

15. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail
Two-years of actual
information
Audited columns show
the true and actual
figures for individual
departments and objects
of expenditure

16. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail
Budget amount for
current fiscal period
“Adjusted” column shows
the current year budget.
Mid-year Budget changes
occur through:
-Noticed Supplemental
Budget Adjustments
(Changes to total fund appropriations)
- Daily readjustments to
line-items
(Ex. Moving $100 from travel to Supplies
with no bottom-line appropriation impact)

17. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail
Proposed amount
for next year

18. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail
3. Resolution
– Creates legal authority to
spend money

19. Orientation to the Budget Document
• Required Components:
1. Budget Message
2. Budget Detail
3. Resolution
4. Property Tax
Certification
– Creates authority to levy
tax

20. Budget Structure
• Fund Accounting
• One college, fifteen funds
• Each fund reports as if a separate enterprise
100-11-101-11-6421

21. Budget Structure
• Fund Accounting
• Fund Types
• General Fund
• Special Revenue Funds
• Enterprise Funds
• Debt Service
• Reserve
• Capital Projects
100-11-101-11-6421

22. Budget Structure
• Fund Types
• General Fund
• All Discretionary Dollars (100)
• Special Revenue Funds
• Grants (105)
• Scholarships (805)
• Student Club Fund (700)
• Federal Student Aid (800)
• Enterprise Funds
• Bookstore (601)
• Building Lease (296)
• Food Service (297)
• Debt Service
• General Obligation (402)
• Pension Bond (451)
• Reserve
• Operations (502)
• Facilities & Grounds (501)
• Instructional Equipment (503)
• Capital Projects
• Capital Projects (301)
• State Capital Projects (302)
100-11-101-11-6421

23. 34%
25%
7%
9%
10%
13%
2015-16 General
Fund Requirements
by Function
$10,112,245
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
• Function
100-11-101-11-6421

24. 34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
Transfers:
Reserved 5th Payment
Contingency
100-90-911-00-9801
9

25. 34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
Academic Support:
Library
Faculty Development
Quality Assurance
100-20-201-00-6102
2

26. 34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
Plant Operations:
Maintenance & Repair
Facilities Services
Landscaping
Custodial
College-wide Utilities
100-70-705-11-8401
7

27. 34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
Student Services:
Registration & Admissions
Student Advising
Career Services
Financial Aid Admin
ADA services
Student Government
100-30-303-00-6105
3

28. 34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure
Institutional Support:
Policy Leadership & Mgmt.
Information Technology
Internet & Network
Accounting, Audit, & Legal
Budget & Finance
Recruitment & Selection
Union Negotiations
Insurance/Risk Management
Foundation Support
Marketing & Public Outreach
Institutional Research
State-wide Policy Advocacy
100-50-511-00-6103
5

29. Instruction:
Faculty
General Academic Instruction
(Ex. Art, Language, Science)
Career & Technical Ed
(Ex. Nursing, RET)
Pre-College
ESOL
Adult Continuing Education
34%
25%
7%
9%
10%
13%
Instruction Institutional Support
Student Services Plant Operations & Maintenance
Financial Aid Academic Support
Transfers & Debt Contingency / 5th Payment
Budget Structure 100-11-101-11-6421
1

30. President’s Budget
Message
Tuesday, April 28, 2015

31. Economic & Revenue
Environment
Tuesday, April 28, 2015

32. Economic & Revenue Environment
53%
10%
25%
6%
4%
2015-16 General
Fund Revenue
$10,047,457
State
Local
Tuition
Fees
Other
Sales
Transfers

33. State of Oregon Support (CCSF)
• CCSF Funding set by Legislative Appropriation
• Paid in five (5) installments in the first year of the
biennium, three (3) installments in the second year
• Constitutes roughly 45% of the college’s structural
operating budget
• Distribution model specified in statute (ORS
341.626). Calculated based on:
• Student FTE
• Relative Property Tax rates
Additional Adjustments:
• Base payment factor
• Growth Management Cap
• Smoothing factor
• CGCC has historically received between 1.6%
and 1.7% of the CCSF.

34. State of Oregon Support (CCSF)
2,157
1,340
2,268
1,844
1,368
4,183
3,094
3,183
3,072
2,867
2,718
2,847
1,737
2,195
2,324
3,456
3,584
$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500
Blue Mountain
Central Oregon
Chemeketa
Clackamas
Clatsop
Columbia Gorge
Klamath
Lane
Linn Benton
Mt. Hood
Oregon Coast
Portland
Rogue
Southwestern Oregon
Tillamook Bay
Treasure Valley
Umpqua
2014-15 CCSF per OR Community College*
*OR Community College 2014-15 Payment and Student FTE Estimates
as of 1/6/15, Dept. Community College and Workforce Development

35. State of Oregon Support (CCSF)
2,157
1,340
2,268
1,844
1,368
4,183
3,094
3,183
3,072
2,867
2,718
2,847
1,737
2,195
2,324
3,456
3,584
$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500
Blue Mountain
Central Oregon
Chemeketa
Clackamas
Clatsop
Columbia Gorge
Klamath
Lane
Linn Benton
Mt. Hood
Oregon Coast
Portland
Rogue
Southwestern Oregon
Tillamook Bay
Treasure Valley
Umpqua
2014-15 CCSF per OR Community College*
*OR Community College 2014-15 Payment and Student FTE Estimates
as of 1/6/15, Dept. Community College and Workforce Development
CGCC receives the
largest CCSF
reimbursement per
Student FTE due to
its small size and low
property tax rate.

36. State of Oregon Support (CCSF)
2,157
1,340
2,268
1,844
1,368
4,183
3,094
3,183
3,072
2,867
2,718
2,847
1,737
2,195
2,324
3,456
3,584
$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500
Blue Mountain
Central Oregon
Chemeketa
Clackamas
Clatsop
Columbia Gorge
Klamath
Lane
Linn Benton
Mt. Hood
Oregon Coast
Portland
Rogue
Southwestern Oregon
Tillamook Bay
Treasure Valley
Umpqua
2014-15 CCSF per OR Community College*
*OR Community College 2014-15 Payment and Student FTE Estimates
as of 1/6/15, Dept. Community College and Workforce Development
CGCC’s high
reimbursement rate
results in a greater
dependence and
exposure to changes
in State funding

37. Economic & Revenue Environment
2007-09 2009-11 2011-13 2013-15 2015-17
State of Oregon
General Fund
Revenue
$11.2B $11.7B $13.7B $15.8B $17.6B
Community College
Support Fund (CCSF)
500M 432M 395.5M 480M 500M
CCSF as % of State
General Fund Rev
4.4% 3.7% 2.9% 3.0% 2.8%
Equivalent CCSF
2015-17 Funding
$783M $653M $507M $533M
State of Oregon support is the single largest source of general purpose funds
for Columbia Gorge Community College. Over the last 10-years State support
for Community Colleges has steadily declined, from 4.4% of the State’s budget
to a proposed 2.8% in the 2015-17 Governor’s Recommended Budget

38. Economic & Revenue Environment
2007-09 2009-11 2011-13 2013-15 2015-17
State of Oregon
General Fund
Revenue
$11.2B $11.7B $13.7B $15.8B $17.6B
Community College
Support Fund (CCSF)
500M 432M 395.5M 480M $535M
CCSF as % of State
General Fund Rev
4.4% 3.7% 2.9% 3.0% 3.0%
Equivalent CCSF
2015-17 Funding
$783M $653M $507M $533M
The 2015-16 CGCC Proposed Budget assumes a final Legislatively Approved
Budget CCSF appropriation of $535 Million. This is the number released in the
Co-Chairs budget and is what most other Oregon Community College’s are
assuming

39. Economic & Revenue Environment
2007-09 2009-11 2011-13 2013-15 2015-17
State of Oregon
General Fund
Revenue
$11.2B $11.7B $13.7B $15.8B $17.6B
Community College
Support Fund (CCSF)
500M 432M 395.5M 480M $535M
CCSF as % of State
General Fund Rev
4.4% 3.7% 2.9% 3.0% 3.0%
Equivalent CCSF
2015-17 Funding
$783M $653M $507M $533M
The CGCC most recently received 1.62% of the CCSF appropriation based on
the current distribution formula. The 2015-16 Budget also includes the “5th”
payment from 2014-15 of $944K
[ $535 𝑚𝑖𝑙𝑙𝑖𝑜𝑛 ÷ 2 𝑦𝑒𝑎𝑟𝑠 × .016] + $944 𝑇ℎ𝑜𝑢𝑠𝑎𝑛𝑑 = $5.28𝑀

40. Tuition & Fees
• Only funding source the college has direct
control over
• Constitutes approximately 35% of the college’s
structural operating revenues
• Tuition & Revenue forecast dependent upon:
• Rates ($91 credit / $15 fees)
• Enrollment

41. Economic & Revenue Environment
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
FY06-07 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14
BLUE MOUNTAIN CENTRAL OREGON COLUMBIA GORGE CHEMEKETA CLACKAMAS CLASTOP
KLAMATH LANE LINN-BENTON MT. HOOD OREGON COAST PORTLAND
ROGUE SOUTHWESTERN TILLAMOOK BAY TREASURE VALLEY UMPQUA
Source: OR Dept. of Community Colleges & Workforce Dev.

42. Economic & Revenue Environment
0
20,000
40,000
60,000
80,000
100,000
120,000
140,000
FY06-07 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14
BLUE MOUNTAIN CENTRAL OREGON COLUMBIA GORGE CHEMEKETA CLACKAMAS CLASTOP
KLAMATH LANE LINN-BENTON MT. HOOD OREGON COAST PORTLAND
ROGUE SOUTHWESTERN TILLAMOOK BAY TREASURE VALLEY UMPQUA
19% state-wide
decrease from
recession peak
Source: OR Dept. of Community Colleges & Workforce Dev.

43. Economic & Revenue Environment
FY06-07 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14
Total
Change
BLUE MOUNTAIN 2.6% 2.6% 2.5% 2.5% 2.4% 2.3% 2.3% 2.3% -0.3%
CENTRAL OREGON 4.0% 4.4% 4.9% 5.2% 5.6% 5.8% 6.0% 6.7% 2.7%
COLUMBIA GORGE 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 1.0% 0.0%
CHEMEKETA 11.6% 12.1% 11.9% 11.5% 11.5% 11.3% 11.9% 12.5% 0.9%
CLACKAMAS 8.1% 8.2% 7.6% 7.5% 7.2% 7.1% 6.9% 7.2% -0.9%
CLASTOP 1.5% 1.5% 1.4% 1.2% 1.2% 1.2% 1.2% 1.3% -0.2%
KLAMATH 1.4% 1.4% 1.5% 1.5% 1.6% 1.6% 1.4% 1.7% 0.3%
LANE 12.6% 12.0% 12.5% 12.6% 12.7% 12.9% 12.3% 11.9% -0.7%
LINN-BENTON 7.1% 7.1% 6.9% 6.8% 6.6% 6.0% 6.1% 6.0% -1.1%
MT. HOOD 9.1% 9.1% 9.0% 8.9% 8.6% 8.1% 8.4% 9.1% 0.1%
OREGON COAST 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.5% 0.6% 0.1%
PORTLAND 25.4% 25.3% 25.3% 25.9% 26.2% 27.9% 28.8% 26.3% 0.9%
ROGUE 5.0% 4.6% 4.9% 4.9% 5.1% 4.8% 4.8% 5.2% 0.3%
SOUTHWESTERN 3.4% 3.3% 3.1% 2.7% 2.7% 2.7% 2.7% 2.8% -0.6%
TILLAMOOK BAY 0.4% 0.4% 0.3% 0.4% 0.4% 0.5% 0.4% 0.5% 0.1%
TREASURE VALLEY 2.8% 2.8% 2.9% 2.9% 2.9% 2.7% 2.7% 2.0% -0.8%
UMPQUA 3.6% 3.7% 3.7% 4.0% 3.9% 3.7% 2.9% 3.0% -0.7%
Community College “Market Share”
Source: OR Dept. of Community Colleges & Workforce Dev.

44. Economic & Revenue Environment
FY06-07 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14
Total
Change
BLUE MOUNTAIN 2.6% 2.6% 2.5% 2.5% 2.4% 2.3% 2.3% 2.3% -0.3%
CENTRAL OREGON 4.0% 4.4% 4.9% 5.2% 5.6% 5.8% 6.0% 6.7% 2.7%
COLUMBIA GORGE 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 1.0% 0.0%
CHEMEKETA 11.6% 12.1% 11.9% 11.5% 11.5% 11.3% 11.9% 12.5% 0.9%
CLACKAMAS 8.1% 8.2% 7.6% 7.5% 7.2% 7.1% 6.9% 7.2% -0.9%
CLASTOP 1.5% 1.5% 1.4% 1.2% 1.2% 1.2% 1.2% 1.3% -0.2%
KLAMATH 1.4% 1.4% 1.5% 1.5% 1.6% 1.6% 1.4% 1.7% 0.3%
LANE 12.6% 12.0% 12.5% 12.6% 12.7% 12.9% 12.3% 11.9% -0.7%
LINN-BENTON 7.1% 7.1% 6.9% 6.8% 6.6% 6.0% 6.1% 6.0% -1.1%
MT. HOOD 9.1% 9.1% 9.0% 8.9% 8.6% 8.1% 8.4% 9.1% 0.1%
OREGON COAST 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.5% 0.6% 0.1%
PORTLAND 25.4% 25.3% 25.3% 25.9% 26.2% 27.9% 28.8% 26.3% 0.9%
ROGUE 5.0% 4.6% 4.9% 4.9% 5.1% 4.8% 4.8% 5.2% 0.3%
SOUTHWESTERN 3.4% 3.3% 3.1% 2.7% 2.7% 2.7% 2.7% 2.8% -0.6%
TILLAMOOK BAY 0.4% 0.4% 0.3% 0.4% 0.4% 0.5% 0.4% 0.5% 0.1%
TREASURE VALLEY 2.8% 2.8% 2.9% 2.9% 2.9% 2.7% 2.7% 2.0% -0.8%
UMPQUA 3.6% 3.7% 3.7% 4.0% 3.9% 3.7% 2.9% 3.0% -0.7%
Community College “Market Share”
Source: OR Dept. of Community Colleges & Workforce Dev.
Columbia Gorge CC has exactly the
same proportion of Student FTE
compared to other Oregon CC’s
through the last eight (8) years

45. Economic & Revenue Environment
FY06-07 FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14
Total
Change
BLUE MOUNTAIN 2.6% 2.6% 2.5% 2.5% 2.4% 2.3% 2.3% 2.3% -0.3%
CENTRAL OREGON 4.0% 4.4% 4.9% 5.2% 5.6% 5.8% 6.0% 6.7% 2.7%
COLUMBIA GORGE 1.0% 1.0% 1.0% 1.0% 1.0% 1.0% 0.9% 1.0% 0.0%
CHEMEKETA 11.6% 12.1% 11.9% 11.5% 11.5% 11.3% 11.9% 12.5% 0.9%
CLACKAMAS 8.1% 8.2% 7.6% 7.5% 7.2% 7.1% 6.9% 7.2% -0.9%
CLASTOP 1.5% 1.5% 1.4% 1.2% 1.2% 1.2% 1.2% 1.3% -0.2%
KLAMATH 1.4% 1.4% 1.5% 1.5% 1.6% 1.6% 1.4% 1.7% 0.3%
LANE 12.6% 12.0% 12.5% 12.6% 12.7% 12.9% 12.3% 11.9% -0.7%
LINN-BENTON 7.1% 7.1% 6.9% 6.8% 6.6% 6.0% 6.1% 6.0% -1.1%
MT. HOOD 9.1% 9.1% 9.0% 8.9% 8.6% 8.1% 8.4% 9.1% 0.1%
OREGON COAST 0.5% 0.5% 0.5% 0.5% 0.4% 0.4% 0.5% 0.6% 0.1%
PORTLAND 25.4% 25.3% 25.3% 25.9% 26.2% 27.9% 28.8% 26.3% 0.9%
ROGUE 5.0% 4.6% 4.9% 4.9% 5.1% 4.8% 4.8% 5.2% 0.3%
SOUTHWESTERN 3.4% 3.3% 3.1% 2.7% 2.7% 2.7% 2.7% 2.8% -0.6%
TILLAMOOK BAY 0.4% 0.4% 0.3% 0.4% 0.4% 0.5% 0.4% 0.5% 0.1%
TREASURE VALLEY 2.8% 2.8% 2.9% 2.9% 2.9% 2.7% 2.7% 2.0% -0.8%
UMPQUA 3.6% 3.7% 3.7% 4.0% 3.9% 3.7% 2.9% 3.0% -0.7%
Community College “Market Share”
Source: OR Dept. of Community Colleges & Workforce Dev.
Only a small number Community
Colleges have significantly altered their
size relative to the total CC system

46. Economic & Revenue Environment
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
3.5%
Minimum Level over the Last 15-Years
Early 2000s Recession "Great" Recession
(CGCC Enrollment / District Population)
Source: Portland State University Population Research Center
CGCC Student FTE records

47. Economic & Revenue Environment
0
10,000
20,000
30,000
40,000
50,000
60,000
Hood River County Wasco County
Actual* Forecast**
Source: *Portland State University Population Research Center
**State of Oregon, Office of Economic Analysis
District Population

48. 0
200
400
600
800
1,000
1,200
1,400
1,600
Economic & Revenue Environment
Enrollment
Purchase & Remodel of
Judson Baptist College
into CGCC Campus

49. 0
200
400
600
800
1,000
1,200
1,400
1,600
Economic & Revenue Environment
Enrollment
Early 2000s Recession

50. 0
200
400
600
800
1,000
1,200
1,400
1,600
Economic & Revenue Environment
Enrollment
“Great” Recession

51. Economic & Revenue Environment
0
200
400
600
800
1,000
1,200
1,400
1,600
FY2009-10 FY2010-11 FY2011-12 FY2012-13 FY2013-14 FY2014-15
Lost Revenue Actual Student FTE
Revenue Declines Attributable to Lower Enrollment
$809K $1.0M $1.3M
$3.15 Million in Lost Revenue due to
Post-Recession Enrollment Declines

52. Economic & Revenue Environment

53. Economic & Revenue Environment
0
200
400
600
800
1,000
1,200
1,400
1,600
Actual Student FTE
Enrollment

54. Economic & Revenue Environment
0
200
400
600
800
1,000
1,200
1,400
1,600
Actual Student FTE
Severe Recession
Enrollment

55. Economic & Revenue Environment
0
200
400
600
800
1,000
1,200
1,400
1,600
Actual Student FTE
Severe Recession
Moderate Recession
Enrollment

56. Economic & Revenue Environment
0
200
400
600
800
1,000
1,200
1,400
1,600
Actual Student FTE
Severe Recession
Moderate Recession
No Recession
Enrollment

57. Tuition & Fees
• Major Assumptions:
• Flat enrollment in FY2015/16
• Student FTE has settled into its historical proportion to
district size during periods of low unemployment
• The severity, depth, and length of the last recession may
lengthen this current period of low-enrollment
• Tuition & Fee Increases
• Adopted by the Board of Education on April 14th
• Assumes no impact to enrollment
• Past periods of larger tuition increases did not have a
negative enrollment impact
• CGCC will continue to be just below the average cost of
attendance for other Oregon Community Colleges

58. 3.8M
3.5M
3.2M
3.0M
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16
Millions
Actual Base Estimate
Tuition & Fees
2015-16 Estimate
Next year forecast assumes flat
Student FTE from the current year
Note: FY11-12 & FY12-13 are net of one-time allowance adjustments
for bed debt. FY14-15 figures are based on current year trends

59. Tuition & Fees
3.8M
3.5M
3.2M
3.0M
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16
Millions
Actual Base Estimate Adopted Tuition & Fee Increases
Adopted Tuition & Fee
Increases expected to
generate an additional
$174k
Note: FY11-12 & FY12-13 are net of one-time allowance adjustments
for bed debt. FY14-15 figures are based on current year trends
$3.2M
2015-16 Estimate

60. Economic & Revenue Environment
A $0.2703 per $1,000 of assessed value operating levy constitutes 10% - 12%
of the College’s operating funds.
1.01M 1.09M 1.06M 1.14M
0.0
0.2
0.4
0.6
0.8
1.0
1.2
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16
Millions
Property Tax Wasco Co Tax Abatement Payment

61. Economic & Revenue Environment
Property tax figures in previous budgets include tax abatement payments
originating from the Google data center.
1.01M 1.09M 1.06M 1.14M
100k
100k 75k
75k
0.0
0.2
0.4
0.6
0.8
1.0
1.2
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16
Millions
Property Tax Wasco Co Tax Abatement Payment

62. Economic & Revenue Environment
The 2015-16 budget assumes a conservative 2% increase in property tax
receipts over the current year, without the tax abatement payment.
0.91M 0.99M 0.99M 1.07M 1.09M
0.0
0.2
0.4
0.6
0.8
1.0
1.2
FY11-12 FY12-13 FY13-14 FY14-15 FY15-16
Millions
Property Tax Wasco Co Tax Abatement Payment

63. Break
Tuesday, April 28, 2015

64. Budget Development
Tuesday, April 28, 2015

65. Budget Development
• Base Budget (January)
• Cost to continue current operations next year

66. Budget Development
• Base Budget (January)
• Cost to continue current operations next year
• Difference between expected revenues and the
cost to continue “status quo” operations was $2.4M

67. Budget Development
• Base Budget (January)
• Cost to continue current operations next year
• Difference between expected revenues and the
cost to continue “status quo” operations was $2.4M
• Reduction targets distributed
• Department and cost center managers were given
proportional reduction targets based on their relative size
of the budget
• Department staff were asked to create deficit reduction
options up to their full cut target for consideration
• It was understood that some functions are more able to
reduce than others

68. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union ideas included:
• Eliminate bottled water
• Eliminate birthday cakes
• Electronic class schedule
• Eliminate President’s Discretionary Account
• Reduce travel, conferences, trainings
• Reduce Library Subscriptions
• Reduce tuition reimbursements
• Lengthen replacement cycle of IT equipment
• Reduce advertising
• Reduce furniture replacement

69. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union Participation
• All-staff Budget Meetings held at HRICC and The Dalles

70. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union Participation
• All-staff Budget Meetings held at HRICC and The Dalles
• Department Directors & Cost Center Managers
• Dept. Directors met with staff and function chiefs

71. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union Participation
• All-staff Budget Meetings held at HRICC and The Dalles
• Department Directors & Cost Center Managers
• Instructional Council
• Two budget presentations to full Instructional Council
• Individual meetings with faculty chairs

72. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union Participation
• All-staff Budget Meetings held at HRICC and The Dalles
• Department Directors & Cost Center Managers
• Instructional Council
• Budget presentation to Student Government
• Focus on Tuition & Fees

73. Budget Development
• Base Budget
• Proposed Budget (February & March)
• Stakeholder Participation:
• Union Participation
• All-staff Budget Meetings held at HRICC and The Dalles
• Department Directors & Cost Center Managers
• Instructional Council
• Budget presentation to Student Government
• Individual meetings with any staff who wished to provide
input

74. Budget Overview & Summary
of Major Changes
Tuesday, April 28, 2015

75. Budget Overview
• Priorities:
• Minimize involuntary separations
• Maintain all academic programs, degrees, &
certificates
• Make strategic investments
• Continued support in 2015-16 for fledgling
programs
• Computer Science
• Welding
• Increase support for Gorge Scholars
• Maintain positions and activities funded
through Title III dollars
• Fund an update to the Academic Master
Plan which expires in 2016

76. Budget Overview
$2.4 Million Base Budget
Gap closed through:
7%
21%
72%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Expenditure
Reductions
Reserves,
Transfers, &
Contingency
Increased
Tuition & Fees

77. Summary of Major Changes
• Instruction & Academic Support largely
shielded from reductions
• Class reductions expected to increase average
class sizes from mid-teens in the current year to
low-twenties next year
-8%
+2%
-33%
-22%
-18%
-32%
-40%
-30%
-20%
-10%
0%
10%
Instruction Academic Support Student Services Institutional Support Facilities Contingency
Budget Changes by Function
Adjusted 2014-15 to Proposed 2015-16

78. Instructional Class Sizes
15.4
17.5
16.9
16.0
14.4
15.5
14.0 13.8
11.3
15.7
17.4
15.2
0
5
10
15
20
25
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
2012-13 2013-14 2014-15 2014-15
16.6
Note: Excludes Community Education, Customized Training, and English for
Speakers of Other Languages (ESOL) which have alternate funding sources
14.4 15.4

79. Instructional Class Sizes
15.4
17.5
16.9
16.0
14.4
15.5
14.0 13.8
11.3
15.7
17.4
15.2
0
5
10
15
20
25
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
2012-13 2013-14 2014-15 2014-15
16.6 14.4 15.4 Oregon
Community
College
Average
Class Size
25-30*
*Source OCCA https://olis.leg.state.or.us/liz/2015R1/Downloads/CommitteeMeetingDocument/43840

80. Instructional Class Sizes
15.4
17.5
16.9
16.0
14.4
15.5
14.0 13.8
11.3
15.7
17.4
15.2
0
5
10
15
20
25
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
2012-13 2013-14 2014-15 2014-15
16.6 14.4 15.4 2015-16 Proposed
Reductions to
Instruction are
expected to mean
Avg. Class Sizes
to: 19-23

81. Instructional Class Sizes
15.4
17.5
16.9
16.0
14.4
15.5
14.0 13.8
11.3
15.7
17.4
15.2
0
5
10
15
20
25
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
2012-13 2013-14 2014-15 2014-15
16.6 14.4 15.4 If courses were
adjusted to an
average class size
of 25, the college
would not need to
access Operating
Reserves and
could leave tuition
unchanged from
2014-15 levels

82. Instructional Class Sizes
15.4
17.5
16.9
16.0
14.4
15.5
14.0 13.8
11.3
15.7
17.4
15.2
0
5
10
15
20
25
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
Summer
Fall
Winter
Spring
2012-13 2013-14 2014-15 2014-15
16.6 14.4 15.4
The 2015-16
Proposed Budget
does not
recommend further
decreasing courses
because it would
require major
programmatic
changes ahead of
a full Academic
Planning Process

83. Summary of Major Changes
• Student Services
• Reduction of six positions to minimum staffing
• FY2015-16 Staffing includes:
The budget maintains:
• Two financial aid positions
• Two full-time advisors and one half-time ADA advisor
• Two full-time and one half-time customer service staff
• Registrar and Advising Manager
-8%
+2%
-33%
-22%
-18%
-32%
-40%
-30%
-20%
-10%
0%
10%
Instruction Academic Support Student Services Institutional Support Facilities Contingency
Budget Changes by Function
Adjusted 2014-15 to Proposed 2015-16

84. Summary of Major Changes
• Reductions to Institutional Support
• Lengthening the replacement cycle for IT equipment
• Reduction of two IT and one payroll position
• Eliminate dedicated positions supporting Marketing,
Procurement, Institutional Research, & the Chief
Institutional Advancement Officer. Redistribute
duties to existing staff
• Discontinue Pres Discretionary Fund
-8%
+2%
-33%
-22%
-18%
-32%
-40%
-30%
-20%
-10%
0%
10%
Instruction Academic Support Student Services Institutional Support Facilities Contingency
Budget Changes by Function
Adjusted 2014-15 to Proposed 2015-16

85. Summary of Major Changes
• Reductions to Facilities include:
• Reduction of three staff
-8%
+2%
-33%
-22%
-18%
-32%
-40%
-30%
-20%
-10%
0%
10%
Instruction Academic Support Student Services Institutional Support Facilities Contingency
Budget Changes by Function
Adjusted 2014-15 to Proposed 2015-16

86. Summary of Major Changes
• Reductions to Contingency:
• Budgeted contingency reduced from $600k to
$400k in fiscal year 2015-16.
-8%
+2%
-33%
-22%
-18%
-32%
-40%
-30%
-20%
-10%
0%
10%
Instruction Academic Support Student Services Institutional Support Facilities Contingency
Budget Changes by Function
Adjusted 2014-15 to Proposed 2015-16

87. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded

88. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded
State Support for Community
Colleges fell dramatically
during the recession

89. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded
Falling state support
was more than offset by
spiking enrollment
which produced record
revenues

90. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded
When enrollment declined as the
economy improved, class
offerings and student services
were maintained at their recession
era levels. Expenditures diverged
from revenues and operating
reserves filled the difference

91. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded
Despite rapidly growing state
resources, CCSF appropriations are
now a permanently lower proportion
of Community College revenues

92. CGCC Financial Summary
General Fund Structural Revenue and Expenditures
-
2
4
6
8
10
12
14
FY07-08 FY08-09 FY09-10 FY10-11 FY11-12 FY12-13 FY13-14 FY14-15
Expected
FY15-16
Proposed
Millions
State Tuition, Fees, & Sales Property Tax Other EXPENDITURES
FY 14-15 Budget, assuming no contingency funds expended
5th State payment applied to preceding year
Transfers to and from Operating Reserves excluded
The 2015-16 Proposed Budget
makes significant progress
towards structural balance, but
continues to rely on $300k of
Operating Reserves

93. Future Agendas
• Budget Presentation
• May 5th
• Departmental Presentations
• Instruction / Academic Support
• Student Services
• Institutional Support
• Facilities
• Special Funds & Transfers
• Adopt Budget Resolutions
• May 7th (Optional)
• Additional Time to Review Items from Previous Meetings
• Adopt Budget Resolutions (if not adopted on May 5th)

94. Achievement
Compact
Tuesday, April 28, 2015

95. Public Comment
Tuesday, April 28, 2015

96. Public Comment
Those persons who wish to present testimony
concerning the proposed budget and/or
achievement compact are asked to come
forward, state his/her name and address, and
present his/her testimony.
Speakers are requested to be specific in their
presentations and to focus their remarks upon
the relevant issues raised by the proposed
budget and achievement compact.
Questions and comments should be directed to
the Budget Committee Chairperson.

97. Recommended Initial Motions
1. Increase budgeted Property Tax receipts in
the General Fund by $75,000 to $1,090,563
2. Increase Debt Service appropriations in the
Capital Projects Fund to $87,000
3. Increase Student Services appropriation by
$5,552 to $714,403 in the General Fund
4. Increase budgeted beginning balance in the
Grant Fund by $10,000
• An unanticipated donation was received from
Caithness Shepards Flat after the Proposed Budget
was finalized

98. Motions
Tuesday, April 28, 2015

99. Adjourn
Tuesday, April 28, 2015