Financial Statement June 2016

1. Summary Operating Statements
For the Period
September 1, 2015 ‐ June 30, 2016
For the Meeting of the Board of Trustees ‐ August 11, 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 ‐ June 30, 2016
Houston Community College System

3. 1
Houston Community College System
Summary of Financial Statements
As of June 30, 2016
In the Unrestricted Fund as of June 30, 2016, total revenue received is $304.2 million. This
represents 93.7% of budgeted annual revenues of $324.6 million. Expenses total $262.5 million
to date; which is 80.9% of the total expense budget of $324.6 million. Compared with the same
time last year, revenue shows a 3% increase, and expenses are 10% higher than the prior year.
Actual net revenue is $41.7 million to‐date. That translates into a like amount increase in fund
balance.
Salaries increased 6.7%. 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 $11.2 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 304,225,160 24,643,669 8,635,294 ‐ 92,181,755 ‐ 2,180,974 ‐ 51,440,942 (4,971,444) 278,845 478,615,195
Expenses
Salaries 154,600,961 4,334,334 1,596,216 ‐ 1,679,418 ‐ 241,207 ‐ ‐ ‐ ‐ 162,452,135
Employee Benefits 19,164,080 11,873,033 541,205 ‐ ‐ ‐ 54,267 ‐ ‐ ‐ ‐ 31,632,585
Supplies & General Exp 4,028,814 171,034 996,775 ‐ ‐ ‐ 1,021 19,967 ‐ ‐ ‐ 5,217,610
Travel 889,623 109,095 215,506 ‐ ‐ ‐ 434 ‐ ‐ ‐ ‐ 1,214,657
Marketing Costs 504,622 52,943 850,238 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,407,803
Rentals & Leases 2,009,009 104,963 45,146 ‐ ‐ ‐ 6,069 ‐ ‐ ‐ ‐ 2,165,187
Insurance/Risk Mgmt 4,570,840 7,336 4,680 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,582,856
Contracted Services 17,392,359 3,287,244 1,750,514 ‐ ‐ ‐ 1,453,465 26,125 271,809 ‐ ‐ 24,181,517
Utilities 7,115,657 ‐ 448,532 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,564,189
Other Departmental Expenses 1,500,709 120,104 1,541,039 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 3,161,852
Instructional and Other Materials 7,740,182 320,783 177,678 ‐ ‐ ‐ 807,736 ‐ ‐ ‐ ‐ 9,046,380
Maintenance and Repair 655,007 321,014 7,583 ‐ 185,571 ‐ ‐ 61,280 ‐ ‐ ‐ 1,230,455
Transfers (In)/Out2
39,286,074 4,000,000 ‐ 251,000 (2,635,504) ‐ (3,362,542) (9,000,000) (26,273,929) (2,265,100) ‐ (0)
Debt 125,863 ‐ 279 ‐ ‐ ‐ ‐ ‐ 64,036,045 834,697 ‐ 64,996,884
Capital Outlay 2,961,978 1,932,099 44,796 ‐ ‐ ‐ 104,475,184 4,513,567 ‐ ‐ 133,055 114,060,678
Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 18,320,150 ‐ 18,320,150
Scholarship Distribution ‐ ‐ ‐ ‐ 92,922,465 ‐ ‐ ‐ ‐ ‐ ‐ 92,922,465
Total Expenses 262,545,777 26,633,982 8,220,188 251,000 92,151,950 ‐ 103,676,841 (4,379,061) 38,033,926 16,889,748 133,055 544,157,405
NET REVENUE/(EXPENSES) 41,679,383 (1,990,313) 415,106 (251,000) 29,805 ‐ (101,495,867) 4,379,061 13,407,016 (21,861,192) 145,790 (65,542,210)
Fund Balance Entries (477,401) 1,124,691 ‐ ‐ ‐ ‐ 121,047,505 1,186,156 2,394,037 29,423,984 (882,098) 153,816,873
Fund Balance as of 6/30/2016 86,332,636$ 3,674,615$ 8,114,289$ 258,932$ (0)$ ‐$ 19,578,970$ 11,225,726$ 67,840,063$ 259,105,170$ (3,437,316)$ 452,693,085$
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 June 30, 2016
2
HOUSTON COMMUNITY COLLEGE SYSTEM

5. Year‐to‐Date Actuals
Thru June 30, 2016 FY2016 Budget
Actuals as a %
of Budget
Year‐to‐Date Actuals
Thru June 30, 2016
Year‐to‐Date Actuals
Thru June 30, 2015
Increase (Decrease)
FY2016 Compared to
FY2015
% Increase
(Decrease)
REVENUES
State Appropriations 56,821,991$ 69,995,427$ 81.2% 56,821,991$ 56,010,637$ 811,354$ 1.4%
Ad Valorem Taxes 132,837,550 136,000,000 97.7% 132,837,550 123,472,014 9,365,536 7.6%
Tuition, Net 40,366,927 40,925,000 98.6% 40,366,927 40,462,280 (95,353) ‐0.2%
Fees 63,055,132 65,325,000 96.5% 63,055,132 64,149,455 (1,094,323) ‐1.7%
Other Local Income 2,909,990 2,250,000 129.3% 2,909,990 1,872,547 1,037,443 55.4%
Tuition & Fee, Net
‐‐ Extended Learning
7,916,134 9,500,000 83.3% 7,916,134 9,044,807 (1,128,673) ‐12.5%
Indirect Cost Revenues, Grant 317,436 620,000 51.2% 317,436 422,914 (105,478) ‐24.9%
Total Revenues 304,225,160 324,615,427 93.7% 304,225,160 295,434,655 8,790,505 3.0%
EXPENSES
Salaries 154,600,961 188,885,947 81.8% 154,600,961 144,896,174 9,704,788 6.7%
Employee Benefits 19,164,080 21,213,263 90.3% 19,164,080 16,161,339 3,002,741 18.6%
Supplies Gen Exp 4,028,814 6,008,586 67.1% 4,028,814 3,482,839 545,975 15.7%
Travel 889,623 1,797,106 49.5% 889,623 815,291 74,332 9.1%
Marketing Costs 504,622 1,089,822 46.3% 504,622 939,342 (434,720) ‐46.3%
Rental & Leases 2,009,009 2,448,635 82.0% 2,009,009 2,027,981 (18,972) ‐0.9%
Insurance/Risk Mgmt 4,570,840 4,587,425 99.6% 4,570,840 6,423,066 (1,852,226) ‐28.8%
Contract Services 17,392,359 24,858,080 70.0% 17,392,359 18,088,234 (695,875) ‐3.8%
Utilities 7,115,657 10,233,132 69.5% 7,115,657 6,803,186 312,471 4.6%
Other Departmental Expenses 1,500,709 2,355,715 63.7% 1,500,709 1,297,976 202,733 15.6%
Instructional & Other Materials 7,740,182 9,668,071 80.1% 7,740,182 6,895,764 844,418 12.2%
Maintenance & Repair 655,007 1,197,199 54.7% 655,007 763,183 (108,176) ‐14.2%
Transfers/Debt 39,411,937 40,851,912 96.5% 39,411,937 28,202,870 11,209,067 39.7%
Contingency ‐ 4,058,211 0.0% ‐ ‐ ‐ 0.0%
Capital Outlay 2,961,978 5,362,322 55.2% 2,961,978 1,856,354 1,105,624 59.6%
Total Expenses 262,545,777$ 324,615,427$ 80.9% 262,545,777$ 238,653,597$ 23,892,180 10.0%
NET REVENUE/(EXPENSES) 41,679,383$ 0$ 0.0% 41,679,383$ 56,781,057$ (15,101,675)$ ‐26.6%
HOUSTON COMMUNITY COLLEGE SYSTEM
Comparison to Budget and Comparison to Previous Fiscal Year
as of June 30, 2016
HCCS CURRENT UNRESTRICTED
3
83.3% 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 5,615,753 590,022 ‐ ‐ 1,664,404 ‐ 349,360 ‐ 8,219,539
Salaries 230,149 499,464 91,245 ‐ ‐ 273,360 195,255 ‐ 1,289,472
Benefits 57,570 295,482 21,266 ‐ ‐ 66,130 43,325 ‐ 483,774
Supplies Gen Exp 29,009 132,204 5,604 ‐ ‐ ‐ 5,206 ‐ 172,023
Travel ‐ 18,558 5,901 ‐ ‐ 2,405 ‐ ‐ 26,865
Marketing Costs ‐ 374 ‐ 848,889 ‐ ‐ ‐ ‐ 849,263
Rental & Leases 3,805 34,725 ‐ ‐ ‐ ‐ 520 ‐ 39,050
Contract Services 1,318,470 105,740 38,734 ‐ ‐ ‐ 2,442 ‐ 1,465,386
Utilities 446,832 ‐ ‐ ‐ ‐ ‐ 1,700 ‐ 448,532
Departmental Expenses 300 255,401 ‐ 1,212,730 ‐ 11,797 ‐ ‐ 1,480,228
Instructional & Other
Materials
600 4,044 ‐ ‐ ‐ ‐ 172,743 ‐ 177,387
Maintenance & Repair 1,200 113 ‐ ‐ ‐ ‐ 6,270 ‐ 7,583
Insurance/Risk Mgmt ‐ 168 ‐ ‐ ‐ ‐ ‐ ‐ 168
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,599,161 1,599,161
Transfer/Debt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Capital Outlay 43,179 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 43,179
Total Expense 2,131,114 1,346,274 162,750 2,061,618 ‐ 353,692 427,460 1,599,161 8,082,069
Contribution to Fund Balance 3,484,639 (756,252) (162,750) (2,061,618) 1,664,404 (353,692) (78,100) (1,599,161) 137,470
Auxiliary Fund Balance ‐ Uncommitted Portion 3,529,034$
*
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 June 30, 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 23,333 ‐ 23,333 ‐ 94,500 1,069,332 862,241 2,026,073 10,268,945
Salaries 1,200 ‐ 1,200 ‐ 4,200 94,124 207,221 305,545 1,596,216
Benefits ‐ ‐ ‐ ‐ ‐ 9,440 47,991 57,431 541,205
Supplies Gen Exp 511 ‐ 511 ‐ 57,606 562,274 204,362 824,241 996,775
Travel 6,157 49,139 55,296 ‐ 145 73,876 59,326 133,346 215,506
Marketing Costs ‐ ‐ ‐ ‐ ‐ 975 ‐ 975 850,238
Rental & Leases ‐ ‐ ‐ ‐ ‐ ‐ 6,096 6,096 45,146
Contract Services ‐ ‐ ‐ ‐ 1,000 112,991 171,137 285,128 1,750,514
Utilities ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 448,532
Departmental Expenses ‐ 260 260 ‐ 21,000 20,348 19,204 60,551 1,541,039
Instructional & Other
Materials
‐ ‐ ‐ ‐ ‐ ‐ 292 292 177,678
Maintenance & Repair ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 7,583
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 1,974 2,538 4,512 4,680
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ 33,890 600 34,490 1,633,651
Transfer ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Capital Outlay ‐ ‐ ‐ ‐ ‐ 1,896 ‐ 1,896 45,075
Total Expense 7,868 49,399 57,267 ‐ 83,950 911,788 718,766 1,714,504 9,853,839
Contribution to Fund Balance 15,465 (49,399) (33,934) ‐ 10,550 157,544 143,475 311,569 415,106
Auxiliary Fund Balance ‐ Intl, Committed, Total 1,784,452$ ‐$ 334,682$ 1,163,232$ 1,302,889$ 2,800,803$ 8,114,289$
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of June 30, 2016
5
Auxiliary Funds ‐ International and Committed Portions
International Committed
Fund Balance –
September 1, 2015

8. as of June 30, 2016
Budgeted Expenditures CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH
EAST
COLEMAN
EXTENDED
LEARNING
ACADEMIC
INSTRUCTION
Salary 9,035,413$ 9,045,834$ 11,506,806$ 10,094,151$ 5,638,169$ 12,467,632$ 11,540,802$ 57,434,115$
Employee Benefits 3,088 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Supplies & Gen 221,837 262,627 223,332 319,139 336,961 311,833 203,821 362,931
Travel 37,555 74,403 24,937 53,336 18,921 102,604 93,332 127,786
Marketing Costs 13,645 56,805 56,019 28,363 131,288 10,210 286,057 12,318
Rentals & Leases 2,530 51,329 938,426 503,206 57,305 497,054 25,169 15,108
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 126 ‐ 399
Contracted Services 286,511 273,818 75,719 13,926 46,069 180,097 119,259 337,734
Utilities 5,125 ‐ ‐ 1,826 ‐ ‐ ‐ ‐
Other Departmental Expenses 60,626 71,007 28,554 31,080 20,706 91,618 57,621 72,143
Instructional And Other Materials 317,629 64,526 187,210 116,337 70,879 251,659 688,333 1,178,930
Maintenance and Repair 153,631 45,862 111,315 8,651 14,195 60,718 121,761 31,780
Transfers/Debt ‐ 7,723 1,186 ‐ ‐ ‐ ‐ ‐
Contingency 431,381 372,386 60,823 233,863 5,725 427,617 201,794 ‐
Capital Outlay 505,947 285,770 328,442 239,323 575,785 133,162 138,880 350,113
Total 11,074,918$ 10,612,090$ 13,542,768$ 11,643,201$ 6,916,003$ 14,534,330$ 13,476,829$ 59,923,357$
HOUSTON COMMUNITY COLLEGE
FY 2015‐16 Adjusted Budget by Divisions
6

9. as of June 30, 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 5,761,343$ 31,240,463$ 2,334,330$ 17,518,541$ 4,498,180$ 770,168$ 188,885,947$
Employee Benefits ‐ ‐ ‐ ‐ ‐ 21,210,175 21,213,263
Supplies & Gen 721,470 1,019,234 151,941 375,215 198,245 1,300,000 6,008,586
Travel 183,120 233,648 89,723 715,213 42,528 ‐ 1,797,106
Marketing Costs 228,000 239,739 25,278 2,000 100 ‐ 1,089,822
Rentals & Leases 87,700 196,933 57,156 11,319 5,400 ‐ 2,448,635
Insurance/Risk Mgmt 4,585,724 ‐ ‐ 1,176 ‐ ‐ 4,587,425
Contracted Services 3,470,076 15,979,835 29,904 92,823 1,405,756 2,546,553 24,858,080
Utilities ‐ 1,743,308 ‐ 94 ‐ 8,482,779 10,233,132
Other Departmental Expenses 784,215 418,079 72,457 531,401 116,208 ‐ 2,355,715
Instructional And Other Materials 43,400 5,829,194 35,000 578,819 306,155 ‐ 9,668,071
Maintenance and Repair 9,960 631,411 5,800 444 1,671 ‐ 1,197,199
Transfers/Debt 200,000 43,591 ‐ ‐ ‐ 40,599,412 40,851,912
Contingency 150,000 146,064 179,059 45,000 ‐ 1,804,499 4,058,211
Capital Outlay 123,418 2,340,983 213,778 98,477 28,245 ‐ 5,362,322
Total 16,348,426$ 60,062,482$ 3,194,426$ 19,970,522$ 6,602,488$ 76,713,586$ 324,615,427$
7

10.
CURRENT &
LOAN FUNDS1
PLANT & BOND
FUNDS2
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents 138,098,937$ 45,742,130$ 183,841,067$
Restricted cash & cash equivalents 2,228,414 ‐ 2,228,414
Short term Investments ‐ ‐ ‐
Accounts/Other receivable (net) 22,826,257 2,978,700 25,804,957
Deferred charges 577,886 ‐ 577,886
Prepaids 1,960,523 673,299 2,633,821
Total Current Assets 165,692,016 49,394,128 215,086,145
Non‐current Assets:
Restricted cash & cash equivalents ‐ 160,903,123 160,903,123
Restricted long‐term investments ‐ 78,911,096 78,911,096
Long‐term Investments 32,455,976 ‐ 32,455,976
Deferred Outflows of Resources: Pension 11,299,015 ‐ 11,299,015
Advance Funding Valuation Outflows ‐ 7,936,830 7,936,830
Capital Assets, net 1,200,172 1,028,340,643 1,029,540,815
Total Non‐current Assets 44,955,163 1,276,091,692 1,321,046,856
Total Assets 210,647,180$ 1,325,485,821$ 1,536,133,000$
LIABILITIES
Current Liabilities:
Accounts payable 6,613,827 10,808,468 17,422,295
Accrued liabilities 2,565,629 1,259,087 3,824,716
Compensated absences 2,526,083 ‐ 2,526,083
Funds held for others 706,388 189,209 895,598
Deferred revenue 11,799,870 853,601 12,653,471
Notes payable‐current portion ‐ 9,143,299 9,143,299
Bonds payable‐current portion ‐ 25,625,000 25,625,000
Total Current Liabilities 24,211,798 47,878,664 72,090,462
Non‐current Liabilities:
Deposits ‐ ‐ ‐
Net Pension Liability 67,428,372 ‐ 67,428,372
Deferred Inflows of Resources: Pension 20,626,539 ‐ 20,626,539
Advance Funding Valuation Inflows ‐ 722,950 722,950
Notes payable ‐ 143,468,465 143,468,465
Bonds payable ‐ 729,860,307 729,860,307
Capital lease obligations ‐ 45,805,503 45,805,503
Total Non‐current Liabilities 88,054,911 919,857,226 1,007,912,137
Total Liabilities 112,266,709$ 967,735,890$ 1,080,002,599$
Fund Balance‐
August 31, 2015 Audited 57,850,201 309,269,229 367,119,430
Revenues Over Expenditures
Unrestricted 41,617,088 41,617,088
Restricted (1,086,817) (1,086,817)
Net Investment in Plant 48,480,702 48,480,702
Total Fund Balances 98,380,472$ 357,749,931$ 456,130,403$
Total Liabilities & Fund Balances 210,647,181$ 1,325,485,821$ 1,536,133,000$
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 June 30, 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 47,081,104 47,097,153
Waivers & Exemptions:
Dual Credit & Early College HS (5,045,017) (5,038,250) (5,305,102)
Other (1,603,037) (1,580,574) (1,425,124)
Total Waivers & Exemptions (6,648,054) (6,618,824) (6,730,226)
Total Tuition Revenue, Net 39,937,754$ 40,462,280$ 40,366,927$
Budget:
Budget FY 2015‐16, Net 9,500,000$
Revenues Received:
Tuition 11,329,490 10,703,670 9,218,673
Waivers & Exemptions:
Department of Corrections (1,946,863) (1,658,863) (1,302,539)
Total EL Tuition Revenue, Net 9,382,627$ 9,044,807$ 7,916,134$
FY 2014‐15 FY 2015‐16
Dept of Corrections 1,946,863$ 1,658,863$ 1,302,539$ ‐21.5%
Dual Credit & Early College HS Waiver 5,045,017 5,038,250 5,305,102 5.3%
Other:
Employee Fee Exemptions 61,121 59,597 58,191 ‐2.4%
Firemen 12,870 12,870 11,294 ‐12.2%
Hazelwood 942,773 925,240 772,177 ‐16.5%
Deaf & Blind 190,174 189,695 207,572 9.4%
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 38,648 351.6%
Senior Citizens 13,668 13,732 12,160 ‐11.4%
Scholarship Distribution 2,800 2,800 175 0.0%
A VISA Waiver (Non‐Alien Waiver) 888 888 ‐ ‐100.0%
Foster Children‐Resident 247,117 246,704 160,370 ‐35.0%
Fire Academy Waiver ‐ ‐ (15) 0.0%
Undocumented Students 5,723 5,723 1,859 ‐67.5%
TX Tomorrow Waiver 6,076 5,810 1,792 ‐69.2%
Surviving Spouse/Children ‐ ‐ 2,942 0.0%
Peace Officer Exemption 3,868 3,867 1,929 ‐50.1%
Adopted Student Waiver 91,719 89,408 147,465 64.9%
Stipends 250 250 250 0.0%
Total Other Exemptions 1,603,037 1,580,574 1,425,124 ‐9.8%
Grand Total Exemptions & Waivers 8,594,917$ 8,277,687$ 8,032,765$ ‐3.0%
End of Year
Activity
Year‐to‐Date
Activity thru
6/30/2015
Year‐to‐Date
Activity thru
6/30/2016
Houston Community College
9
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
Exemptions & Waivers
Through June 30, 2016
Account
End of Year
Activity
Year‐to‐Date
Activity thru
6/30/2015
Year‐to‐Date
Activity thru
6/30/2016
Tuition
Tuition ‐ Extended Learning
Exemptions & Waivers