Financial Statement August 2016

1. Summary Operating Statements
For the Period
September 1, 2015 ‐ August 31, 2016
For the Meeting of the Board of Trustees ‐ October 13, 2016
for
Houston Community College System
&
Houston Community College Public Facility Corporation

2. Summary Summary of Financial Statements 1
Fund Balances Fund Balance Statement 2
Operating Summary HCCS Unrestricted Revenue & Expenditures 3
Auxiliary Sources and Uses of Auxiliary Funds 4
Budgets Adjusted Budgets by Divisions 6
Balance Sheet Balance Sheet by Fund 8
Exemptions/Waivers Exemptions & Waivers Detail 9
Table of Contents
For the Period September 1, 2015 ‐ August 31, 2016
Houston Community College System

3. 1
Houston Community College System
Summary of Financial Statements
As of August 31, 2016
In the Unrestricted Fund as of August 31, 2016, total revenue received is $318.9 million. This
represents 98.3% of budgeted annual revenues of $324.6 million. Expenses total $312.5 million
to date; which is 96.3% of the total expense budget of $324.6 million. Compared with the same
time last year, revenue shows a 2.6% increase, and expenses are 8.3% higher than the prior
year. Actual net revenue is $6.4 million to‐date. That translates into a like amount increase in
fund balance.
Salaries increased 7.2%. This increase is due namely to the compensation study alignment and
an across the board salary increase of 2% for full‐time employees.
The expenses in Transfers & Debt show an increase of $6.8 million namely due to the
redemption of the PFC Westgate Bonds Series 2005A in the amount of $8.1 million.
Total revenue and expenses are expected to fall within budget plan at year end.

4. Unrestricted1
Restricted Auxiliary
Loan &
Endowments Scholarship Agency
Unexpended
Plant
Capital and
Technology
Retirement of
Debt
Investment in
Plant
Public Facility
Corp. Grand Total
Fund Balance as of 9/1/2015, Audited $ 45,130,654 $ 4,540,237 $ 7,699,183 $ 509,932 $ (29,805) $ ‐ $ 27,332 $ 5,660,509 $ 52,039,009 $ 251,542,378 $ (2,701,008) $ 364,418,421
Revenues 318,937,859 28,387,576 10,453,226 ‐ 96,183,403 ‐ 2,171,018 ‐ 51,807,029 (4,971,444) 278,850 503,247,518
Expenses
Salaries 182,718,432 5,356,502 1,983,110 ‐ 1,786,919 ‐ 294,222 ‐ ‐ ‐ ‐ 192,139,186
Employee Benefits 23,517,640 14,466,308 658,544 ‐ ‐ ‐ 65,526 ‐ ‐ ‐ ‐ 38,708,020
Supplies & General Exp 5,409,629 236,646 1,197,436 ‐ ‐ ‐ 1,447 45,694 ‐ ‐ ‐ 6,890,851
Travel 1,168,602 129,461 248,741 ‐ ‐ ‐ 1,085 ‐ ‐ ‐ ‐ 1,547,890
Marketing Costs 1,740,238 116,805 982,505 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,839,548
Rentals & Leases 2,265,864 121,564 54,567 ‐ ‐ ‐ 7,307 ‐ ‐ ‐ ‐ 2,449,302
Insurance/Risk Mgmt 4,543,760 10,010 5,597 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,559,367
Contracted Services 23,024,551 4,175,667 2,429,785 ‐ ‐ ‐ 1,383,724 26,125 321,500 ‐ ‐ 31,361,351
Utilities 9,182,359 ‐ 567,939 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 9,750,299
Other Departmental Expenses 2,028,748 234,129 1,648,333 ‐ ‐ ‐ 150 ‐ ‐ ‐ ‐ 3,911,360
Instructional and Other Materials 9,095,281 462,790 222,685 ‐ ‐ ‐ 807,736 ‐ ‐ ‐ ‐ 10,588,492
Maintenance and Repair 858,880 435,320 13,173 ‐ 268,858 ‐ 23,268 85,847 ‐ ‐ ‐ 1,685,346
Transfers (In)/Out2
41,391,831 4,000,000 ‐ 271,234 (2,701,495) ‐ (3,362,542) (9,000,000) (28,333,929) (2,265,100) ‐ 0
Debt 1,100,204 ‐ 279 ‐ ‐ ‐ ‐ ‐ 61,759,834 834,697 ‐ 63,695,015
Capital Outlay 4,498,666 2,633,915 74,134 ‐ ‐ ‐ 130,044,805 8,373,539 ‐ ‐ 133,055 145,758,114
Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 22,724,776 ‐ 22,724,776
Scholarship Distribution ‐ ‐ ‐ ‐ 96,829,118 ‐ ‐ ‐ ‐ ‐ ‐ 96,829,118
Total Expenses 312,544,686 32,379,117 10,086,829 271,234 96,183,400 ‐ 129,266,728 (468,795) 33,747,406 21,294,374 133,055 635,438,034
NET REVENUE/(EXPENSES) 6,393,173 (3,991,541) 366,398 (271,234) 2 ‐ (127,095,710) 468,795 18,059,624 (26,265,818) 145,795 (132,190,515)
Fund Balance Entries (517,271) 1,124,691 ‐ ‐ ‐ ‐ 145,320,471 2,986,783 (4,066,199) 40,442,880 (787,294) 184,504,061
Fund Balance as of 8/31/2016 51,006,556$ 1,673,387$ 8,065,581$ 238,698$ (29,803)$ ‐$ 18,252,093$ 9,116,088$ 66,032,435$ 265,719,440$ (3,342,508)$ 416,731,967$
1
The significant change in the unresticted fund balance is attributable to the implementation of GASB 68, Accounting and Reporting for Financial Pension.
2
Transfers include student revenue bond payment funds, scholarship matching funds, and transfers to Unexpended Plant and Capital and Technology Funds.
Unaudited Fund Balances and Activities ‐ All Funds
as of August 31, 2016
2
HOUSTON COMMUNITY COLLEGE SYSTEM

5. Year‐to‐Date Actuals
Thru August 31, 2016 FY2016 Budget
Actuals as a %
of Budget
Year‐to‐Date Actuals
Thru August 31, 2016
Year‐to‐Date Actuals
Thru August 31, 2015
Increase (Decrease)
FY2016 Compared to
FY2015
% Increase
(Decrease)
REVENUES
State Appropriations 70,168,777$ 69,995,427$ 100.2% 70,168,777$ 69,155,893$ 1,012,884$ 1.5%
Ad Valorem Taxes 133,580,908 136,000,000 98.2% 133,580,908 125,073,172 8,507,736 6.8%
Tuition, Net 39,741,841 40,925,000 97.1% 39,741,841 39,937,753 (195,912) ‐0.5%
Fees 63,055,747 65,325,000 96.5% 63,055,747 64,312,146 (1,256,399) ‐2.0%
Other Local Income 3,479,299 2,250,000 154.6% 3,479,299 2,421,304 1,057,995 43.7%
Tuition & Fee, Net
‐‐ Extended Learning
8,456,247 9,500,000 89.0% 8,456,247 9,382,627 (926,380) ‐9.9%
Indirect Cost Revenues, Grant 455,040 620,000 73.4% 455,040 503,548 (48,508) ‐9.6%
Total Revenues 318,937,860 324,615,427 98.3% 318,937,860 310,786,444 8,151,416 2.6%
EXPENSES
Salaries 182,718,432 189,716,268 96.3% 182,718,432 170,515,506 12,202,926 7.2%
Employee Benefits 23,517,640 21,213,280 110.9% 23,517,640 20,406,867 3,110,773 15.2%
Supplies Gen Exp 5,409,629 6,162,095 87.8% 5,409,629 4,919,853 489,776 10.0%
Travel 1,168,602 1,666,233 70.1% 1,168,602 1,033,451 135,151 13.1%
Marketing Costs 1,740,238 1,967,206 88.5% 1,740,238 1,179,213 561,026 47.6%
Rental & Leases 2,265,864 2,416,968 93.7% 2,265,864 2,224,505 41,359 1.9%
Insurance/Risk Mgmt 4,543,760 4,589,449 99.0% 4,543,760 6,425,150 (1,881,390) ‐29.3%
Contract Services 23,024,551 25,465,799 90.4% 23,024,551 22,991,156 33,396 0.1%
Utilities 9,182,359 9,749,699 94.2% 9,182,359 8,923,606 258,753 2.9%
Other Departmental Expenses 2,028,748 2,477,953 81.9% 2,028,748 1,493,511 535,237 35.8%
Instructional & Other Materials 9,095,281 9,686,126 93.9% 9,095,281 8,485,912 609,370 7.2%
Maintenance & Repair 858,880 1,196,016 71.8% 858,880 980,865 (121,985) ‐12.4%
Transfers/Debt 42,492,034 40,937,612 103.8% 42,492,034 35,653,272 6,838,763 19.2%
Contingency ‐ 1,716,290 0.0% ‐ ‐ ‐ 0.0%
Capital Outlay 4,498,666 5,654,432 79.6% 4,498,666 3,234,142 1,264,524 39.1%
Total Expenses 312,544,686$ 324,615,427$ 96.3% 312,544,686$ 288,467,008$ 24,077,678 8.3%
NET REVENUE/(EXPENSES) 6,393,173$ 0$ 0.0% 6,393,173$ 22,319,435$ (15,926,262)$ ‐71.4%
HOUSTON COMMUNITY COLLEGE SYSTEM
Comparison to Budget and Comparison to Previous Fiscal Year
as of August 31, 2016
HCCS CURRENT UNRESTRICTED
3
100% of Year Expended

6. Main Leasing Misc. Auxiliary
*
Foundation Marketing
Bookstore
Commission
International
Student Services
Cafe Club NEO
3100 Main Scholarships
Subtotal
Uncommitted
21,608,919$ (15,867,575)$ (1,919,115)$ (22,697,403)$ 26,337,287$ (2,029,029)$ (1,579,123)$ (462,396)$ 3,391,564$
FY2016
Revenue 6,910,324 705,806 ‐ ‐ 1,914,043 ‐ 452,246 ‐ 9,982,419
Salaries 295,224 632,350 109,494 ‐ ‐ 334,020 233,841 ‐ 1,604,928
Benefits 70,596 358,327 25,536 ‐ ‐ 80,685 50,939 ‐ 586,083
Supplies Gen Exp 46,924 185,272 29,035 ‐ ‐ ‐ 6,915 ‐ 268,147
Travel ‐ 35,691 5,932 ‐ ‐ 2,035 ‐ ‐ 43,658
Marketing Costs ‐ 32,874 ‐ 948,655 ‐ ‐ ‐ ‐ 981,529
Rental & Leases 4,579 38,225 ‐ ‐ ‐ ‐ 2,941 ‐ 45,745
Contract Services 1,909,247 156,490 49,934 ‐ ‐ ‐ 3,299 ‐ 2,118,970
Utilities 562,689 ‐ ‐ ‐ ‐ ‐ 5,250 ‐ 567,939
Departmental Expenses 300 293,660 ‐ 1,220,730 ‐ 16,812 ‐ 1,531,502
Instructional & Other
Materials
1,378 4,044 ‐ ‐ ‐ ‐ 216,972 ‐ 222,393
Maintenance & Repair 1,432 2,517 ‐ ‐ ‐ ‐ 9,223 ‐ 13,173
Insurance/Risk Mgmt ‐ 168 ‐ ‐ ‐ ‐ ‐ ‐ 168
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,603,710 1,603,710
Transfer/Debt 279 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 279
Capital Outlay 42,900 22,939 ‐ ‐ ‐ ‐ ‐ ‐ 65,838
Total Expense 2,935,549 1,762,558 219,931 2,169,385 ‐ 433,551 529,379 1,603,710 9,654,064
Contribution to Fund Balance 3,974,775 (1,056,751) (219,931) (2,169,385) 1,914,043 (433,551) (77,134) (1,603,710) 328,355
Auxiliary Fund Balance ‐ Uncommitted Portion 3,719,919$
*
Expenditures in this category include mailroom, child day care, Minority Male Initiative, Govt. Relation, Mobile Go, etc.
4
Fund Balance –
September 1, 2015 (Audited )
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of August 31, 2016
Auxilary Funds ‐ Uncommitted Portion

7. Total
Saigon Tech
Other
International
Initiatives
Subtotal
International
Minority
Business
Development
Agency
Student
Vending
Commission
Student
Activity Fee
Student
Athletic Fee Subtotal
Committed Total Auxiliary
328,922$ (92,954)$ 1,818,386$ ‐$ 324,132$ 1,005,688$ 1,159,414$ 2,489,233$ 7,699,183$
(Audited)
FY2016
Revenue 69,999 ‐ 69,999 ‐ 126,000 1,060,664 856,431 2,043,095 12,095,513
Salaries 1,800 ‐ 1,800 ‐ 4,200 115,224 256,958 376,382 1,983,110
Benefits ‐ ‐ ‐ ‐ ‐ 11,813 60,649 72,462 658,544
Supplies Gen Exp 584 ‐ 584 ‐ 78,413 637,518 212,775 928,706 1,197,436
Travel 708 50,159 50,866 ‐ 145 85,258 68,814 154,217 248,741
Marketing Costs ‐ ‐ ‐ ‐ ‐ 975 ‐ 975 982,505
Rental & Leases ‐ ‐ ‐ ‐ ‐ 2,726 6,096 8,822 54,567
Contract Services ‐ ‐ ‐ ‐ 1,400 119,758 189,656 310,815 2,429,785
Utilities ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 567,939
Departmental Expenses ‐ 10,980 10,980 ‐ 46,000 40,648 19,204 105,851 1,648,333
Instructional & Other
Materials
‐ ‐ ‐ ‐ ‐ ‐ 292 292 222,685
Maintenance & Repair ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 13,173
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 2,758 2,671 5,429 5,597
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ 37,682 893 38,576 1,642,286
Transfer/Debt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 279
Capital Outlay ‐ ‐ ‐ ‐ ‐ 5,079 3,217 8,296 74,134
Total Expense 3,092 61,138 64,230 ‐ 130,158 1,059,439 821,225 2,010,821 11,729,115
Contribution to Fund Balance 66,907 (61,138) 5,769 ‐ (4,158) 1,225 35,206 32,273 366,398
Auxiliary Fund Balance ‐ Intl, Committed, Total 1,824,155$ ‐$ 319,974$ 1,006,913$ 1,194,620$ 2,521,507$ 8,065,581$
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of August 31, 2016
5
Auxiliary Funds ‐ International and Committed Portions
International Committed
Fund Balance –
September 1, 2015

8. as of August 31, 2016
Budgeted Expenditures CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH
EAST
COLEMAN
EXTENDED
LEARNING
ACADEMIC
INSTRUCTION
Salary 8,860,193$ 9,030,866$ 11,511,366$ 9,902,363$ 5,642,145$ 12,038,573$ 11,647,059$ 59,323,657$
Employee Benefits 3,088 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Supplies & Gen 228,434 281,707 223,004 268,417 328,567 344,543 207,935 387,007
Travel 35,443 83,470 22,707 53,612 12,844 80,211 89,250 112,058
Marketing Costs 13,645 58,645 56,019 28,363 173,642 10,210 255,370 9,932
Rentals & Leases 2,530 49,821 937,844 498,206 53,257 496,183 24,615 9,634
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 126 ‐ 1,190
Contracted Services 285,785 268,385 76,419 18,926 46,483 165,893 100,208 330,356
Utilities 5,125 ‐ ‐ 2,050 ‐ ‐ ‐ ‐
Other Departmental Expenses 60,541 72,375 27,754 41,008 16,402 76,670 53,264 71,437
Instructional And Other Materials 319,629 59,465 146,740 119,552 62,917 376,203 701,208 1,099,971
Maintenance and Repair 152,631 41,873 103,111 8,776 13,744 61,451 116,723 30,345
Transfers/Debt ‐ 7,723 1,186 ‐ ‐ ‐ ‐ ‐
Contingency 427,276 338,165 44,718 213,797 ‐ 303,766 201,794 ‐
Capital Outlay 518,538 318,906 372,651 237,568 261,484 135,921 147,005 364,745
Total 10,912,859$ 10,611,401$ 13,523,518$ 11,392,638$ 6,611,484$ 14,089,751$ 13,544,431$ 61,740,332$
HOUSTON COMMUNITY COLLEGE
FY 2015‐16 Adjusted Budget by Divisions
6

9. as of August 31, 2016
HOUSTON COMMUNITY COLLEGE
FY 2015‐16 Adjusted Budget by Divisions
Budgeted Expenditures CHANCELLOR
FINANCE &
ADMIN.
SUSTAINABILITY
INSTRUCTIONAL
SERVICES
STUDENT
SERVICES
SYSTEM Grand Total
Salary 5,785,727$ 30,427,886$ 3,047,634$ 17,995,721$ 4,503,076$ 1$ 189,716,268$
Employee Benefits ‐ 6 ‐ 11 ‐ 21,210,175 21,213,280
Supplies & Gen 840,155 1,016,052 173,016 422,558 221,866 1,218,834 6,162,095
Travel 164,827 206,908 79,388 657,353 68,162 ‐ 1,666,233
Marketing Costs 1,099,211 226,760 29,964 5,345 100 ‐ 1,967,206
Rentals & Leases 85,700 179,130 61,416 13,519 5,113 ‐ 2,416,968
Insurance/Risk Mgmt 4,586,900 57 ‐ 1,176 ‐ ‐ 4,589,449
Contracted Services 4,072,786 15,853,143 69,816 99,211 1,387,956 2,690,432 25,465,799
Utilities ‐ 1,801,432 ‐ 94 ‐ 7,940,998 9,749,699
Other Departmental Expenses 848,506 374,882 105,792 603,483 125,839 ‐ 2,477,953
Instructional And Other Materials 40,600 5,821,697 48,236 580,671 309,237 ‐ 9,686,126
Maintenance and Repair 5,160 657,721 2,138 150 2,193 ‐ 1,196,016
Transfers/Debt 200,000 43,591 ‐ ‐ ‐ 40,685,112 40,937,612
Contingency ‐ 64 178,204 8,505 ‐ 1 1,716,290
Capital Outlay 141,536 2,809,450 217,575 100,809 28,245 ‐ 5,654,432
Total 17,871,108$ 59,418,780$ 4,013,179$ 20,488,606$ 6,651,787$ 73,745,553$ 324,615,427$
7

10.
CURRENT &
LOAN FUNDS1
PLANT & BOND
FUNDS2
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents 127,015,905$ 31,978,121$ 158,994,026$
Restricted cash & cash equivalents 513,727 ‐ 513,727
Short term Investments ‐ ‐ ‐
Accounts/Other receivable (net) 29,277,658 2,834,438 32,112,096
Deferred charges 4,108,396 ‐ 4,108,396
Prepaids 2,662,161 673,299 3,335,460
Total Current Assets 163,577,847 35,485,859 199,063,706
Non‐current Assets:
Restricted cash & cash equivalents ‐ 143,622,642 143,622,642
Restricted long‐term investments ‐ 65,202,815 65,202,815
Long‐term Investments 35,967,911 ‐ 35,967,911
Deferred Outflows of Resources: Pension 29,641,042 ‐ 29,641,042
Advance Funding Valuation Outflows ‐ 7,936,830 7,936,830
Capital Assets, net 1,200,172 1,075,917,002 1,077,117,175
Total Non‐current Assets 66,809,126 1,292,679,289 1,359,488,414
Total Assets 230,386,973$ 1,328,165,147$ 1,558,552,120$
LIABILITIES
Current Liabilities:
Accounts payable 10,225,014 6,093,017 16,318,031
Accrued liabilities 6,194,280 5,641,971 11,836,251
Compensated absences 2,919,816 ‐ 2,919,816
Funds held for others 703,676 189,209 892,885
Deferred revenue 42,792,874 2,495,368 45,288,242
Notes payable‐current portion ‐ 9,143,299 9,143,299
Bonds payable‐current portion ‐ 25,625,000 25,625,000
Total Current Liabilities 62,835,659 49,187,864 112,023,524
Non‐current Liabilities:
Deposits 440 ‐ 440
Net Pension Liability 78,185,706 ‐ 78,185,706
Deferred Inflows of Resources: Pension 28,410,749 ‐ 28,410,749
Advance Funding Valuation ‐ 722,950 722,950
Notes payable ‐ 143,468,465 143,468,465
Bonds payable ‐ 729,860,308 729,860,308
Capital lease obligations ‐ 45,805,503 45,805,503
Total Non‐current Liabilities 106,596,895 919,857,226 1,026,454,121
Total Liabilities 169,432,554$ 969,045,090$ 1,138,477,645$
Fund Balance‐
August 31, 2015 Audited 57,850,201 309,269,229 367,119,430
Revenues Over Expenditures
Unrestricted 6,242,300 6,242,300
Restricted (3,138,081) (3,138,081)
Net Investment in Plant 49,850,828 49,850,828
Total Fund Balances 60,954,420$ 359,120,057$ 420,074,477$
Total Liabilities & Fund Balances 230,386,974$ 1,328,165,147$ 1,558,552,120$
1
In cludes Unrestricted, Restricted, Loan & Endowment, Scholarship, Agency and Auxiliary Funds.
2
Includes Unexpended Plant, Retirement of Debt and Investment in Plant Funds.
Houston Community College
Balance Sheet By Fund
For Month Ended August 31, 2016
8

11. FY 2014‐15 FY 2015‐16
Budget:
Adjusted Budget FY 2015‐16, Net 40,925,000$
Revenues Received:
Tuition 46,585,807 46,585,807 46,484,449
Waivers & Exemptions:
Dual Credit & Early College HS (5,045,017) (5,045,017) (5,302,212)
Other (1,603,037) (1,603,037) (1,440,396)
Total Waivers & Exemptions (6,648,054) (6,648,054) (6,742,608)
Total Tuition Revenue, Net 39,937,754$ 39,937,753$ 39,741,841$
Budget:
Budget FY 2015‐16, Net 9,500,000$
Revenues Received:
Tuition 11,329,490 11,329,490 10,105,286
Waivers & Exemptions:
Department of Corrections (1,946,863) (1,946,863) (1,649,039)
Total EL Tuition Revenue, Net 9,382,627$ 9,382,627$ 8,456,247$
FY 2014‐15 FY 2015‐16
Dept of Corrections 1,946,863$ 1,946,863$ 1,649,039$ ‐15.3%
Dual Credit & Early College HS Waiver 5,045,017 5,045,017 5,302,212 5.1%
Other:
Employee Fee Exemptions 61,121 61,121 59,220 ‐3.1%
Firemen 12,870 12,870 10,035 ‐22.0%
Hazelwood 942,773 942,773 792,654 ‐15.9%
Deaf & Blind 190,174 190,174 203,182 6.8%
High Ranking Hi SCH Grad 1,805 1,805 1,519 ‐15.8%
Child of Disabled Vet ETC 7,264 7,264 3,459 ‐52.4%
Emp of State Coll & Univ ‐ ‐ 2,372 0.0%
Nonres Teach/Research Asst 6,363 6,363 965 ‐84.8%
Nonres Competitive Scholar 8,558 8,558 39,206 358.1%
Senior Citizens 13,668 13,668 12,315 ‐9.9%
Scholarship Distribution 2,800 2,800 ‐ 0.0%
A VISA Waiver (Non‐Alien Waiver) 888 888 ‐ ‐100.0%
Foster Children‐Resident 247,117 247,117 160,182 ‐35.2%
Fire Academy Waiver ‐ ‐ (15) 0.0%
Undocumented Students 5,723 5,723 1,859 ‐67.5%
TX Tomorrow Waiver 6,076 6,076 1,792 ‐70.5%
Surviving Spouse/Children ‐ ‐ 2,942 0.0%
Peace Officer Exemption 3,868 3,868 1,359 ‐64.9%
Adopted Student Waiver 91,719 91,719 147,100 60.4%
Stipends 250 250 250 0.0%
Total Other Exemptions 1,603,037 1,603,037 1,440,396 ‐10.1%
Grand Total Exemptions & Waivers 8,594,917$ 8,594,917$ 8,391,647$ ‐2.4%
Exemptions & Waivers
End of Year
Activity
Year‐to‐Date
Activity thru
8/31/2015
Year‐to‐Date
Activity thru
8/31/2016
Houston Community College
9
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
Exemptions & Waivers
Through August 31, 2016
Account
End of Year
Activity
Year‐to‐Date
Activity thru
8/31/2015
Year‐to‐Date
Activity thru
8/31/2016
Tuition
Tuition ‐ Extended Learning