Financial statement May 2016

1. Summary Operating Statements
For the Period
September 1, 2015 ‐ May 31, 2016
For the Meeting of the Board of Trustees ‐ August 9, 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 ‐ May 31, 2016
Houston Community College System

3. 1
Houston Community College System
Summary of Financial Statements
As of May 31, 2016
In the Unrestricted Fund as of May 31, 2016, total revenue received is $294.4 million. This
represents 90.7% of budgeted annual revenues of $324.6 million. Expenses total $239.6 million
to date; which is 73.8% 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 $54.8 million to‐date. That translates into a like amount increase in fund
balance.
Salaries increased 6.3%. 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 $10.6 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 294,373,994 22,573,842 7,882,679 ‐ 88,050,727 ‐ 1,950,196 ‐ 51,153,662 (5,517,511) 54 460,467,641
Expenses
Salaries 140,550,672 3,891,982 1,401,916 ‐ 1,575,943 ‐ 214,712 ‐ ‐ ‐ ‐ 147,635,225
Employee Benefits 17,378,266 10,547,562 478,991 ‐ ‐ ‐ 48,639 ‐ ‐ ‐ ‐ 28,453,457
Supplies & General Exp 3,500,169 141,196 893,401 ‐ ‐ ‐ 1,021 19,967 ‐ ‐ ‐ 4,555,752
Travel 765,151 96,380 193,588 ‐ ‐ ‐ 434 ‐ ‐ ‐ ‐ 1,055,552
Marketing Costs 442,748 41,230 420,757 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 904,735
Rentals & Leases 1,806,496 94,112 41,819 ‐ ‐ ‐ 5,569 ‐ ‐ ‐ ‐ 1,947,995
Insurance/Risk Mgmt 4,560,076 7,336 4,078 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,571,490
Contracted Services 16,275,632 3,001,143 1,618,921 ‐ ‐ ‐ 1,285,796 26,125 260,000 ‐ ‐ 22,467,617
Utilities 6,178,232 ‐ 367,966 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,546,198
Other Departmental Expenses 1,349,011 116,641 1,485,216 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 2,950,868
Instructional and Other Materials 6,626,024 289,020 154,725 ‐ ‐ ‐ 807,736 ‐ ‐ ‐ ‐ 7,877,505
Maintenance and Repair 595,978 308,778 6,217 ‐ 241,947 ‐ ‐ 57,244 ‐ ‐ ‐ 1,210,164
Transfers (In)/Out2
37,049,619 4,000,000 ‐ 251,000 (2,613,976) ‐ (720,286) (9,000,000) (28,966,358) ‐ ‐ (0)
Debt 115,890 ‐ 279 ‐ ‐ ‐ ‐ ‐ 65,157,754 ‐ 1,495,641 66,769,564
Capital Outlay 2,419,829 1,902,247 39,357 ‐ ‐ ‐ 89,560,833 3,840,287 ‐ ‐ 133,055 97,895,608
Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 16,414,382 ‐ 16,414,382
Scholarship Distribution ‐ ‐ ‐ ‐ 88,815,008 ‐ ‐ ‐ ‐ ‐ ‐ 88,815,008
Total Expenses 239,613,794 24,437,627 7,107,229 251,000 88,018,921 ‐ 91,204,453 (5,056,377) 36,451,396 16,414,382 1,628,696 500,071,121
NET REVENUE/(EXPENSES) 54,760,200 (1,863,785) 775,449 (251,000) 31,805 ‐ (89,254,256) 5,056,377 14,702,265 (21,931,893) (1,628,642) (39,603,480)
Fund Balance Entries 669,376 1,124,691 ‐ ‐ ‐ ‐ 106,480,561 987,315 1,280,816 28,459,738 (137,996) 138,864,501
Fund Balance as of 5/31/2016 100,560,229$ 3,801,143$ 8,474,632$ 258,932$ 2,000$ ‐$ 17,253,637$ 11,704,201$ 68,022,090$ 258,070,223$ (4,467,646)$ 463,679,442$
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 May 31, 2016
2
HOUSTON COMMUNITY COLLEGE SYSTEM

5. Year‐to‐Date Actuals
Thru May 31, 2016 FY2016 Budget
Actuals as a %
of Budget
Year‐to‐Date Actuals
Thru May 31, 2016
Year‐to‐Date Actuals
Thru May 31, 2015
Increase (Decrease)
FY2016 Compared to
FY2015
% Increase
(Decrease)
REVENUES
State Appropriations 50,148,598$ 69,995,427$ 71.6% 50,148,598$ 49,441,488$ 707,110$ 1.4%
Ad Valorem Taxes 132,286,138 136,000,000 97.3% 132,286,138 123,417,764 8,868,375 7.2%
Tuition, Net 39,945,045 40,925,000 97.6% 39,945,045 39,725,052 219,993 0.6%
Fees 62,124,776 65,325,000 95.1% 62,124,776 62,757,762 (632,986) ‐1.0%
Other Local Income 2,029,110 2,250,000 90.2% 2,029,110 1,751,357 277,753 15.9%
Tuition & Fee, Net
‐‐ Extended Learning
7,470,883 9,500,000 78.6% 7,470,883 8,285,862 (814,979) ‐9.8%
Indirect Cost Revenues, Grant 369,443 620,000 59.6% 369,443 414,323 (44,880) ‐10.8%
Total Revenues 294,373,994 324,615,427 90.7% 294,373,994 285,793,608 8,580,386 3.0%
EXPENSES
Salaries 140,550,672 188,815,918 74.4% 140,550,672 132,263,432 8,287,240 6.3%
Employee Benefits 17,378,266 21,212,741 81.9% 17,378,266 14,498,631 2,879,635 19.9%
Supplies Gen Exp 3,500,169 5,968,568 58.6% 3,500,169 3,005,976 494,193 16.4%
Travel 765,151 1,905,034 40.2% 765,151 725,366 39,785 5.5%
Marketing Costs 442,748 1,034,787 42.8% 442,748 817,826 (375,079) ‐45.9%
Rental & Leases 1,806,496 2,460,937 73.4% 1,806,496 1,860,885 (54,389) ‐2.9%
Insurance/Risk Mgmt 4,560,076 5,551,813 82.1% 4,560,076 6,422,926 (1,862,850) ‐29.0%
Contract Services 16,275,632 24,758,817 65.7% 16,275,632 15,951,964 323,668 2.0%
Utilities 6,178,232 10,242,051 60.3% 6,178,232 6,048,832 129,401 2.1%
Other Departmental Expenses 1,349,011 2,359,103 57.2% 1,349,011 1,101,625 247,386 22.5%
Instructional & Other Materials 6,626,024 9,835,519 67.4% 6,626,024 6,203,093 422,930 6.8%
Maintenance & Repair 595,978 1,214,139 49.1% 595,978 712,330 (116,352) ‐16.3%
Transfers/Debt 37,165,509 40,851,912 91.0% 37,165,509 26,579,340 10,586,169 39.8%
Contingency ‐ 4,075,246 0.0% ‐ ‐ ‐ 0.0%
Capital Outlay 2,419,829 4,328,841 55.9% 2,419,829 1,573,672 846,157 53.8%
Total Expenses 239,613,794$ 324,615,427$ 73.8% 239,613,794$ 217,765,900$ 21,847,894 10.0%
NET REVENUE/(EXPENSES) 54,760,200$ 0$ 0.0% 54,760,200$ 68,027,708$ (13,267,508)$ ‐19.5%
HOUSTON COMMUNITY COLLEGE SYSTEM
Comparison to Budget and Comparison to Previous Fiscal Year
as of May 31, 2016
HCCS CURRENT UNRESTRICTED
3
75% 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 4,982,810 524,771 ‐ ‐ 1,664,404 ‐ 331,677 ‐ 7,503,663
Salaries 202,487 423,351 82,121 ‐ ‐ 243,202 176,510 ‐ 1,127,670
Benefits 51,145 259,025 19,139 ‐ ‐ 58,917 39,526 ‐ 427,752
Supplies Gen Exp 27,261 116,451 5,057 ‐ ‐ ‐ 5,206 ‐ 153,976
Travel ‐ 16,345 4,330 ‐ ‐ 1,542 ‐ ‐ 22,217
Marketing Costs ‐ 374 ‐ 419,987 ‐ ‐ ‐ ‐ 420,362
Rental & Leases 3,478 31,725 ‐ ‐ ‐ ‐ 520 ‐ 35,723
Contract Services 1,239,427 92,740 29,880 ‐ ‐ ‐ 2,179 ‐ 1,364,227
Utilities 366,266 ‐ ‐ ‐ ‐ ‐ 1,700 ‐ 367,966
Departmental Expenses 300 222,803 ‐ 1,204,730 ‐ 6,450 ‐ ‐ 1,434,282
Instructional & Other
Materials
600 2,822 ‐ ‐ ‐ ‐ 151,011 ‐ 154,434
Maintenance & Repair 1,200 106 ‐ ‐ ‐ ‐ 4,911 ‐ 6,217
Insurance/Risk Mgmt ‐ 168 ‐ ‐ ‐ ‐ ‐ ‐ 168
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,594,189 1,594,189
Transfer/Debt ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Capital Outlay 37,740 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 37,740
Total Expense 1,929,904 1,165,910 140,528 1,624,717 ‐ 310,111 381,562 1,594,189 7,146,921
Contribution to Fund Balance 3,052,906 (641,139) (140,528) (1,624,717) 1,664,404 (310,111) (49,884) (1,594,189) 356,742
Auxiliary Fund Balance ‐ Uncommitted Portion 3,748,306$
*
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 May 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 23,333 ‐ 23,333 500 73,500 1,055,902 843,795 1,973,697 9,500,693
Salaries 1,200 ‐ 1,200 ‐ 4,200 84,726 184,120 273,046 1,401,916
Benefits ‐ ‐ ‐ ‐ 8,261 42,977 51,239 478,991
Supplies Gen Exp 511 ‐ 511 ‐ 48,911 508,831 181,171 738,913 893,401
Travel 6,157 49,139 55,296 ‐ 45 60,263 55,768 116,076 193,588
Marketing Costs ‐ ‐ ‐ ‐ ‐ 395 395 420,757
Rental & Leases ‐ ‐ ‐ ‐ ‐ ‐ 6,096 6,096 41,819
Contract Services ‐ ‐ ‐ ‐ ‐ 107,051 147,644 254,695 1,618,921
Utilities ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 367,966
Departmental Expenses ‐ 260 260 ‐ 18,000 13,470 19,204 50,674 1,485,216
Instructional & Other
Materials
‐ ‐ ‐ ‐ ‐ ‐ 292 292 154,725
Maintenance & Repair ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,217
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 1,610 2,300 3,910 4,078
Exemptions and Waivers ‐ ‐ ‐ ‐ ‐ 23,225 600 23,825 1,618,015
Transfer ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐
Capital Outlay ‐ ‐ ‐ ‐ ‐ 1,896 ‐ 1,896 39,636
Total Expense 7,868 49,399 57,267 ‐ 71,156 809,729 640,171 1,521,056 8,725,244
Contribution to Fund Balance 15,465 (49,399) (33,934) 500 2,344 246,173 203,624 452,641 775,449
Auxiliary Fund Balance ‐ Intl, Committed, Total 1,784,452$ 500$ 326,475$ 1,251,861$ 1,363,038$ 2,941,875$ 8,474,633$
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of May 31, 2016
5
Auxiliary Funds ‐ International and Committed Portions
International Committed
Fund Balance –
September 1, 2015

8. as of May 31, 2016
Budgeted Expenditures CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH
EAST
COLEMAN
EXTENDED
LEARNING
ACADEMIC
INSTRUCTION
Salary 9,100,265$ 9,043,018$ 11,492,552$ 10,121,174$ 5,629,899$ 12,465,984$ 11,588,665$ 56,872,608$
Employee Benefits 2,566 ‐ ‐ ‐ ‐ ‐ ‐ ‐
Supplies & Gen 237,811 259,573 229,132 313,025 324,596 315,153 202,021 342,249
Travel 37,555 86,167 26,888 56,236 28,071 110,686 98,782 153,257
Marketing Costs 13,645 37,207 56,019 26,363 101,451 12,910 286,057 18,018
Rentals & Leases 2,530 59,271 940,162 503,206 57,305 497,054 25,443 16,458
Insurance/Risk Mgmt ‐ ‐ ‐ ‐ ‐ 126 ‐ 511
Contracted Services 286,511 264,368 76,819 15,386 58,245 180,097 131,659 371,136
Utilities 5,125 ‐ ‐ 1,826 ‐ ‐ ‐ ‐
Other Departmental Expenses 58,558 73,053 29,074 32,970 26,016 89,455 57,621 76,166
Instructional And Other Materials 314,529 62,996 191,508 113,337 64,695 248,216 764,129 1,193,523
Maintenance and Repair 138,855 45,862 124,538 11,815 17,595 60,718 122,311 44,462
Transfers/Debt ‐ 7,723 1,186 ‐ ‐ ‐ ‐ ‐
Contingency 438,112 389,609 86,635 237,063 43,813 427,617 201,794 ‐
Capital Outlay 505,612 218,770 242,818 242,823 158,345 127,534 131,459 333,195
Total 11,141,674$ 10,547,617$ 13,497,330$ 11,675,224$ 6,510,031$ 14,535,550$ 13,609,941$ 59,421,583$
HOUSTON COMMUNITY COLLEGE
FY 2015‐16 Adjusted Budget by Divisions
6

9. as of May 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 5,805,063$ 31,429,799$ 2,363,024$ 17,492,668$ 4,509,409$ 901,790$ 188,815,918$
Employee Benefits ‐ ‐ ‐ ‐ ‐ 21,210,175 21,212,741
Supplies & Gen 715,227 1,002,693 161,915 365,013 200,160 1,300,000 5,968,568
Travel 185,945 258,547 75,153 740,308 47,439 ‐ 1,905,034
Marketing Costs 234,000 239,739 7,278 2,000 100 ‐ 1,034,787
Rentals & Leases 87,700 196,933 57,156 12,319 5,400 ‐ 2,460,937
Insurance/Risk Mgmt 5,550,000 ‐ ‐ 1,176 ‐ ‐ 5,551,813
Contracted Services 3,473,076 15,833,312 35,500 109,343 1,376,812 2,546,553 24,758,817
Utilities ‐ 1,752,227 ‐ 94 ‐ 8,482,779 10,242,051
Other Departmental Expenses 782,145 416,824 67,361 533,552 116,308 ‐ 2,359,103
Instructional And Other Materials 57,415 5,907,405 39,000 568,597 310,169 ‐ 9,835,519
Maintenance and Repair 15,446 624,409 6,800 444 884 ‐ 1,214,139
Transfers/Debt 200,000 43,591 ‐ ‐ ‐ 40,599,412 40,851,912
Contingency 150,000 246,064 207,109 20,758 2,396 1,624,276 4,075,246
Capital Outlay 130,918 1,958,801 200,604 50,913 27,050 ‐ 4,328,841
Total 17,386,935$ 59,910,344$ 3,220,900$ 19,897,185$ 6,596,127$ 76,664,985$ 324,615,427$
7

10.
CURRENT &
LOAN FUNDS1
PLANT & BOND
FUNDS2
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents 136,462,257$ 41,282,443$ 177,744,699$
Restricted cash & cash equivalents 2,088,776 ‐ 2,088,776
Short term Investments ‐ ‐ ‐
Accounts/Other receivable (net) 22,760,772 2,963,458 25,724,229
Deferred charges 297,368 ‐ 297,368
Prepaids 1,961,261 673,299 2,634,560
Total Current Assets 163,570,433 44,919,199 208,489,632
Non‐current Assets:
Restricted cash & cash equivalents ‐ 163,877,648 163,877,648
Restricted long‐term investments ‐ 87,785,650 87,785,650
Long‐term Investments 42,408,250 ‐ 42,408,250
Deferred Outflows of Resources: Pension 11,299,015 ‐ 11,299,015
Advance Funding Valuation Outflows ‐ 8,743,822 8,743,822
Capital Assets, net 1,200,172 1,014,554,892 1,015,755,064
Total Non‐current Assets 54,907,437 1,274,962,011 1,329,869,449
Total Assets 218,477,871$ 1,319,881,210$ 1,538,359,081$
LIABILITIES
Current Liabilities:
Accounts payable 7,177,263 3,903,910 11,081,173
Accrued liabilities 24,580 19,444 44,024
Compensated absences 2,526,083 ‐ 2,526,083
Funds held for others 714,105 189,209 903,314
Deferred revenue 6,883,992 533,696 7,417,689
Notes payable‐current portion ‐ ‐ ‐
Bonds payable‐current portion ‐ ‐ ‐
Total Current Liabilities 17,326,023 4,646,260 21,972,283
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 ‐ 795,245 795,245
Notes payable ‐ 153,344,687 153,344,687
Bonds payable ‐ 760,205,808 760,205,808
Capital lease obligations ‐ 45,839,058 45,839,058
Total Non‐current Liabilities 88,054,911 960,184,798 1,048,239,709
Total Liabilities 105,380,934$ 964,831,058$ 1,070,211,992$
Fund Balance‐
August 31, 2015 Audited 57,850,201 309,269,229 367,119,430
Revenues Over Expenditures
Unrestricted 56,205,025 56,205,025
Restricted (958,289) (958,289)
Net Investment in Plant 45,780,923 45,780,923
Total Fund Balances 113,096,937$ 355,050,152$ 468,147,089$
Total Liabilities & Fund Balances 218,477,871$ 1,319,881,210$ 1,538,359,081$
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 May 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 46,162,342 46,548,916
Waivers & Exemptions:
Dual Credit & Early College HS (5,045,017) (4,922,040) (5,231,276)
Other (1,603,037) (1,515,250) (1,372,595)
Total Waivers & Exemptions (6,648,054) (6,437,290) (6,603,871)
Total Tuition Revenue, Net 39,937,754$ 39,725,052$ 39,945,045$
Budget:
Budget FY 2015‐16, Net 9,500,000$
Revenues Received:
Tuition 11,329,490 9,863,050 8,675,685
Waivers & Exemptions:
Department of Corrections (1,946,863) (1,577,188) (1,204,802)
Total EL Tuition Revenue, Net 9,382,627$ 8,285,862$ 7,470,883$
FY 2014‐15 FY 2015‐16
Dept of Corrections 1,946,863$ 1,577,188$ 1,204,802$ ‐23.6%
Dual Credit & Early College HS Waiver 5,045,017 4,922,040 5,231,276 6.3%
Other:
Employee Fee Exemptions 61,121 56,014 56,394 0.7%
Firemen 12,870 12,393 8,697 ‐29.8%
Hazelwood 942,773 880,896 733,951 ‐16.7%
Deaf & Blind 190,174 187,955 204,260 8.7%
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 37,497 338.2%
Senior Citizens 13,668 13,413 12,118 ‐9.7%
Scholarship Distribution 2,800 ‐ 2,800 0.0%
A VISA Waiver (Non‐Alien Waiver) 888 888 ‐ ‐100.0%
Foster Children‐Resident 247,117 242,804 155,041 ‐36.1%
Fire Academy Waiver ‐ ‐ (15) 0.0%
Undocumented Students 5,723 5,643 1,859 ‐67.1%
TX Tomorrow Waiver 6,076 5,810 1,792 ‐69.2%
Surviving Spouse/Children ‐ ‐ 2,942 0.0%
Peace Officer Exemption 3,868 3,582 2,214 ‐38.2%
Adopted Student Waiver 91,719 81,612 144,480 77.0%
Stipends 250 250 250 0.0%
Total Other Exemptions 1,603,037 1,515,250 1,372,595 ‐9.4%
Grand Total Exemptions & Waivers 8,594,917$ 8,014,478$ 7,808,673$ ‐2.6%
Houston Community College
9
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
Exemptions & Waivers
Through May 31, 2016
Account
End of Year
Activity
Year‐to‐Date
Activity thru
5/31/2015
Year‐to‐Date
Activity thru
5/31/2016
Tuition
Tuition ‐ Extended Learning
Exemptions & Waivers
End of Year
Activity
Year‐to‐Date
Activity thru
5/31/2015
Year‐to‐Date
Activity thru
5/31/2016