Fs2013 january

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Fs2013 january

  1. 1. Financial Statements For the Period September 1, 2012 ‐ January 31, 2013 For the Meeting of the Board of Trustees ‐ February 14, 2013 for Houston Community College System & Houston Community College Public Facility Corporation
  2. 2. Table of Contents For the Period September 1, 2012 ‐ January 31, 2013 For the Meeting of the Board of Trustees Houston Community College System Memorandum Management Discussion & Analysis Summary HCCS Unrestricted Revenue & Expenditures Exemptions & Wavier Detail Balance Sheet By Fund   Adjusted Budgets by Division Actual YTD by College  Cash Flow Analysis Contact Hours Reimbursement Enrollment Data Revenue & Expenditure YTD thru January 31, 2013 Revenue and Expenditures with Trendlines Revenue Source Comparison By Year Expenditure Source Comparison By Year Budget Summary / Cash Position 1 2 3 4 4 5 10 11 12 13 14 15 16 Bonds/Notes Unexpended Plant Fund Projects 2004 CIP Projects Maintenance Tax Notes 2006 (Central Utility Plant Project) Maintenance Tax Notes/Sr. Lien Bonds 2008 Maintenance Tax Notes 2010  Maintenance Tax Notes 2011 Schedule of Bonds & Maintenance Tax Notes 17 18 26 27 29 30 32 Auxiliary Sources and Uses of Auxiliary Funds 33 Restricted Funds Grants, Contracts and Student Aid 35 Position Control 2013 Positions 41 Pos. Control Charts FTE (Full‐Time Equivalent) Monthly Comparison Duplicated Headcount Monthly Comparison Unduplicated Headcount Monthly Comparison 46 55 56 Fund Balances Charts Designated Funds Capital Projects &     Unexpended     Plant Fund 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
  3. 3. MEMORANDUM    To:            Houston Community College System   Board of Trustees  Via:    Dr. Mary Spangler, Chancellor          From:        Dr. Art Tyler, Deputy Chancellor  Chief Operating Officer    Date:    February 14, 2013    Re:    Financial Report for Month Ended January 31, 2013        Enclosed please find the preliminary financial reports for the month ending  January 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 January 31, 2013 is $182,729,640 which  is 4.9% below last year.  Expenditures year‐to‐date total $109,235,151 which  is 1.6% less than the same time last year, for a net of $73,494,489.    The reserves for the month of January 2013 are $62,432,031 or 21.5% of  revenues (see page IV).  Thus, we continue to project a healthy fiscal strength  for the college. 
  4. 4. Managements Discussion and Analysis Thru January 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 $30,904,179, 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 $60,406,443 year‐to‐date.  The year‐to‐date total is 8.6% below last year.   The decrease is due to a decrease in the proportion of taxes applied to operation and an increase in taxes applied  to debt service.  We project total tax revenue for the fiscal year will be $102,195,871.  Tuition and Fees net revenue year to date totaled $86,658,826 which is 4.6% 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 $108,419,136.    Tuition & Fee‐Extended Learning receipts totaled $3,799,996 year to date, 9.7% above last year.  Total tuition  and fees‐Extended Learning at fiscal year end are expected to be $6,436,926. Total revenue collections, net of exemptions and waivers, totaled $182,729,640 year‐to‐date.  This is a 4.6%  decrease below last year.  Expenditures   Total Salaries are $67,219,863 year‐to‐date, 0.3% above the previous year.  Total salaries at year end are  expected to be $163,630,047.  Benefits costs totaled $7,287,713 year‐to‐date, 27.9% 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 $18,204,301.  Rental and Leases expenses totaled $1,135,365 year‐to‐date, which is 60.2% below the previous year.  The  decrease is due to the completion of IT projects. Total expenses at  year end are projected to be $3,738,794.  Insurance/Risk Management payments totaled $6,518,335 year‐to‐date, 5.9% 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 $7,534,508 year‐to‐date, 17.6% 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 $23,762,625.  Utilities costs totaled $3,147,974 year‐to‐date.   We will continue to monitor these costs.  Total utilities cost at  fiscal year end is projected to $12,335,836.  Instructional and Other Materials expenses totaled $2,727,660 year‐to‐date, which is 15.9% 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 $11,004,039. i
  5. 5. Managements Discussion and Analysis Thru January 31, 2013  Capital Outlay expenses totaled $3,867,690 year‐to‐date.  Expenditures are projected to $8,491,374.  Transfers/Debt activities totaled $6,151,581 year‐to‐date, a 56.3% 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 $34,018,395. Total operating fund expenditures year‐to‐date total $109,235,151, a 1.6% decrease below last year.    Budget Priorities funding allocated for the year are detailed below through January 31, 2013.  Budgeted Expensed Remaining Contingency/Budget Priorities Capital Outlay & Equipment $       6,127,136 $            292,725 $        5,834,411 Position Management            3,800,000            4,894,188          (1,094,188) Other            1,445,240            5,052,096          (3,606,856) Total Contingency/Budget Priorities $      11,372,376 $      10,239,009 $       1,133,367 Grants  The college has received $1,282,431 in new grant awards since the beginning of the current fiscal year.   Budget expenditures for grant‐funded projects so far this year total $6,072,072. Total grant awards (federal, state & private) year‐to‐date total, $44,964,927. 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 16  for prior year encumbrances.   Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition  projects for a budget of $46,298,898.  Funds for these projects are 100% committed.  See page 17 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 18 for the  summary and pages 20 through 24 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 26 for the details.  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.  ii
  6. 6. Managements Discussion and Analysis Thru January 31, 2013 Balance Sheet – Operating Fund     Cash and Investments Cash Investments     Total  January 2013 January 2012 $         119,412,332                 9,961,159 $         129,373,491 $         107,721,379                                  ‐ $         107,721,379 Fund Balance Audited Fund Balance, August 31, 2012 Projected Revenue @ 08/31/2013 Total Projected Revenue $               66,664,585                290,018,310 $             356,682,895 Projected Expenses @ 08/31/2013 FY 2012 Purchase Order Roll  Total Projected Expenses @ 08/31/2013 $             290,018,310                     2,395,994 $             292,414,304 Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses) $               64,268,591 Required Reserve for FY 2013 (11% Projected Revenues) $               31,902,014 Added Reserves $               32,366,577 Additional Expenditures Funded From Reserves: FY2012‐2013 Salary Increases Total Expenses Paid From Reserves Budget         (1,836,560) $       (1,836,560) Added Reserves Required Reserve for FY 2013 (11% Projected Revenues) Current Reserves % of Total Operating Revenue Expense to Date                           ‐ $                         ‐  Balance                   (1,836,560)                  (1,836,560) $               30,530,017 $               31,902,014 $               62,432,031 21.5% The projected reserves at January 31, 2013 of $62,432,031 is an estimate at this time and represents 21.5% 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.   iii
  7. 7. HOUSTON COMMUNITY COLLEGE 2012‐2013 Revenues & Expenditures  HCCS CURRENT UNRESTRICTED g 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  January 31, 2013 YTD Actuals Thru  January 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 $      30,904,179 $      31,042,116 $          (137,937)           102,195,871        60,406,443        66,062,158        (5,655,715)             43,067,676        33,828,115        35,374,189        (1,546,074)             71,520,739        52,830,711        55,453,535        (2,622,824)                 2,517,960              740,104              459,024             281,080                 6,188,581            3,799,996           3,465,585              334,411 ‐0.44% ‐8.56% ‐4.37% ‐4.73% 61.23% 9.65% $      70,014,007 $           (218,031)      102,195,871                       ‐        41,904,849          (1,162,827)        66,514,287          (5,006,452)          2,517,960                       ‐           6,436,926                248,345 ‐0.31% 0.00% ‐2.70% ‐7.00% 0.00% 4.01%                   434,410               220,092               187,822                  32,270       182,729,640       192,044,428          (9,314,788) 17.18%               434,410                          ‐ ‐4.85% $    290,018,310 $        (6,138,965) 0.00% ‐2.07% 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             53,313,858             30,975,626                 4,843,031                   831,510             64,615,884             10,241,463           164,821,372             18,204,301                 5,669,572                   971,271                 1,660,357                 3,738,794                 6,871,709             23,762,625             12,889,610                 1,857,788             11,004,039                 1,252,399             34,018,395              (2,561,820)             11,996,863           296,157,275                               0        23,962,808        23,726,804             236,004        11,646,435        11,810,609            (164,175)           2,092,105          2,659,527            (567,422)              269,499              211,685               57,814        26,401,920        25,647,843             754,076           2,847,096          2,952,524            (105,428)           67,219,863         67,008,993              210,870           7,287,713          5,696,463          1,591,250           1,900,806          1,665,423             235,383              255,974              230,854               25,120              552,205              503,627               48,578           1,135,365          2,854,485        (1,719,120)           6,518,335          6,154,010             364,325           7,534,508          6,408,406          1,126,103           3,147,974          2,806,326             341,648              760,955              638,486             122,469           2,727,660          2,353,727             373,934              174,522              243,203              (68,681)           6,151,581        14,068,061        (7,916,480)                           ‐                           ‐                            ‐           3,867,690              340,107          3,527,583      109,235,151      110,972,171        (1,737,020)        73,494,489        81,072,258        (7,577,769) * Includes interest & dividends income, fines & penalties and parking fines 0.99% ‐1.39% ‐21.34% 27.31% 2.94% ‐3.57% 0.31% 27.93% 14.13% 10.88% 9.65% ‐60.23% 5.92% 17.57% 12.17% 19.18% 15.89% ‐28.24% ‐56.27% 0.00% 1037.20% ‐1.57%        53,313,858        30,975,626          4,843,031              831,510        64,615,884          9,050,138       163,630,047        18,204,301          5,387,680              971,271          1,466,130          3,738,794          6,871,709        23,762,625        12,335,836          1,445,530        11,004,039          1,252,399        34,018,395         (2,561,820)          8,491,374      290,018,310                          0                       ‐                       ‐                       ‐                       ‐                       ‐           (1,191,325)           (1,191,325)                       ‐             (281,892)                       ‐             (194,227)                       ‐                       ‐                       ‐             (553,774)             (412,258)                       ‐                       ‐                       ‐                       ‐           (3,505,489)          (6,138,965)                           0 0.00% 0.00% 0.00% 0.00% 0.00% ‐11.63% ‐0.72% 0.00% ‐4.97% 0.00% ‐11.70% 0.00% 0.00% 0.00% ‐4.30% ‐22.19% 0.00% 0.00% 0.00% 0.00% ‐29.22% ‐2.07%
  8. 8. Exemptions & Waivers Thur January 31, 2013 Account FY 2011‐12 Year‐to‐Date   End of Year  Activity thru  Activity  1/31/2012 FY 2012‐13  Year‐to‐Date  Activity thru  1/31/2013  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               (5,721,101) $           37,346,575               48,824,432               41,458,096              39,549,216              (5,170,736)              (1,693,502)              (6,864,238) $          41,960,194              (4,717,186)              (1,366,721)              (6,083,907) $          35,374,189               (4,170,229)               (1,550,872)               (5,721,101) $           33,828,115 Tuition ‐ Extended Learning Budget: Budget FY 2012‐13 Exemptions & Waivers Budget FY 2012‐13, Net $             6,188,581                  (934,716) $             5,253,865 Revenues Received: Tuition Waivers & Exemptions: Corrections Total EL Tuition Revenue, Net                8,853,381                4,564,179                4,734,712             (2,612,080)             (1,098,594)                 (934,716) $            6,241,301 $            3,465,585 $             3,799,996 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 $              1,098,594 $                934,716                5,170,736                4,717,186                4,170,229 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 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 2                     66,617                     37,689                   709,985                   260,017                            868                       1,839                       1,593                           ‐                     10,188                           ‐                     15,211                       1,450                           ‐                            117                   1,110                      (1,110)                   246,482                            157                       1,283                       2,875                     10,350                1,366,721 $            7,182,501                      54,730                      24,272                     957,575                     222,232                        1,798                        4,737                            ‐                           319                      10,001                        1,062                      12,904                            ‐                            ‐                            ‐                            ‐                          (162)                     249,386                            ‐                            ‐                            ‐                      12,018                1,550,872 $             6,655,817
  9. 9. Houston Community College Balance Sheet By Fund For Month Ended January 31, 2013 CURRENT & LOAN FUNDS PLANT & BOND FUNDS  Retirement of  Investment in  Debt  Plant   Unrestricted  Auxiliary  Restricted  Total  Unexpended  Plant Renewal  Total  Consolidation &  Elimination  Total All Funds  ASSETS Current Assets: Cash &  cash equivalents Restricted cash & cash equivalents Short term Investments Accounts/Other receivable (net) Deferred charges Prepaids Total Current Assets $     119,412,332                             ‐                             ‐          23,002,398                             ‐                  26,219        142,440,949 $        9,572,304                            ‐                            ‐           2,227,732               669,701                 80,899         12,550,636 $                         ‐        13,176,664                           ‐        16,866,939                           ‐                           ‐        30,043,603 $     128,984,636         13,176,664                            ‐         42,097,069               669,701               107,118       185,035,188 $         4,707,869       121,981,918                            ‐                 62,003                            ‐            1,762,224       128,514,014         25,209,338               681,379                            ‐               738,381                            ‐                            ‐         26,629,098 $                          ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐ $            29,917,207            122,663,297                                 ‐                    800,384                                 ‐                1,762,224            155,143,112 $                              ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐ $          158,901,843            135,839,961                                 ‐              42,897,453                    669,701                1,869,342            340,178,300 Non‐current Assets: Deferred charges, net Restricted long‐term investments Long‐term investments Capital Assets, net Total Non‐current Assets                             ‐                             ‐              9,961,159                             ‐              9,961,159                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐            9,961,159                            ‐            9,961,159            3,548,100            2,761,399                            ‐         80,787,576         87,097,075                            ‐             2,614,856                            ‐                            ‐             2,614,856            2,601,880                            ‐                            ‐       656,943,708       659,545,588                6,149,980                5,376,255                                 ‐            737,731,284            749,257,519                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                6,149,980                5,376,255                9,961,159            737,731,284            759,218,678 Total Assets $     152,402,108 $      12,550,636 $      30,043,603 $     194,996,347 $     215,611,089 $      29,243,954 $     659,545,588 $          904,400,631 $                              ‐ $      1,099,396,978 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          10,768,973                379,949              2,351,464                    4,084                    3,132                             ‐                             ‐                             ‐          13,507,602               479,391                   6,503                            ‐               107,889               289,929                            ‐                            ‐                            ‐ $            883,712        15,263,102                 31,449                           ‐              537,018              982,714                           ‐                           ‐                           ‐        16,814,283         26,511,466                417,901            2,351,464               648,991            1,275,775                            ‐                            ‐                            ‐         31,205,597            1,378,921                142,635                            ‐               189,209            1,474,661            4,655,000                            ‐                            ‐            7,840,426                            ‐               558,933                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐               558,933                            ‐                             ‐                            ‐                            ‐          (1,600,060)            2,595,000         14,175,000                            ‐         15,169,940                1,378,921                     701,568                                 ‐                    189,209                  (125,399)                7,250,000              14,175,000                                 ‐              23,569,299                                 ‐                                   ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐              27,890,387                   1,119,469                2,351,464                    838,200                1,150,376                7,250,000              14,175,000                                 ‐              54,774,896 Non‐current Liabilities: Deposits Notes payable Bonds payable Capital lease obligations Total Non‐current Liabilities                             ‐                             ‐                             ‐                             ‐                             ‐                            ‐                            ‐                            ‐                            ‐                            ‐                           ‐                           ‐                           ‐                           ‐                           ‐                            ‐                            ‐                            ‐                            ‐                            ‐                            ‐       139,850,892         61,575,522                            ‐       201,426,414                            ‐                            ‐             1,279,420                            ‐             1,279,420                            ‐         37,761,145       270,416,919       108,309,832       416,487,895                                 ‐            177,612,037            333,271,860            108,309,832            619,193,729                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐                                 ‐            177,612,037            333,271,860            108,309,832            619,193,729 Total Liabilities $       13,507,602 $            883,712 $      16,814,283 $       31,205,597 $     209,266,840 $        1,838,353 $     431,657,835 $          642,763,028 $                              ‐ $          673,968,622          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          72,229,921                (80,371)          4,148,995         72,149,550            4,148,995           3   Fund Balance‐  August 31, 2012 Audited  Revenues Over Expenditures      Unrestricted      Restricted      Net Investment in Plant Total Fund Balances  Total Liabilities &  Fund Balances      $     138,894,506 $      11,666,925 $      13,229,320 $     152,402,108 $      12,550,637 $      30,043,603              72,149,550                4,148,995              12,407,907            2,605,567         17,344,385          (7,542,045)              12,407,907 $     163,790,751 $         6,344,251 $      27,405,601 $     227,887,753 $          261,637,605 $                              ‐ $          425,428,356 $     194,996,348 $     215,611,089 $      29,243,954 $     659,545,588 $          904,400,633 $                              ‐ $      1,099,396,978
  10. 10. HOUSTON COMMUNITY COLLEGE 2012‐2013 Expenditures YTD Adjusted Budget by Division  % of  Adjusted  Budget   INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS            219,042           794,215           340,010             19,773       3,458,611           323,474       5,155,125                   ‐           158,047             54,671                   ‐                   ‐                   ‐           163,035                   ‐           143,258       1,061,562               8,472                   ‐             50,000               1,089       6,795,259             85,192                  759                   ‐                   ‐       7,420,529           235,344       7,741,824                   ‐           254,809           103,241               2,000           858,067                  676       2,349,496       1,400,000           255,783       6,632,444               8,870                   ‐             50,000           868,373     20,525,583                   ‐                   ‐             85,746           110,536       4,335,045           429,130       4,960,457                   ‐            (14,748)             32,701                   ‐               9,721                   ‐             31,883                   ‐           139,291           279,092                  416                   ‐             38,697               1,873       5,479,383                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐     18,204,297       1,784,217                   ‐                   ‐                   ‐       6,870,085       5,958,103       9,904,207           291,851                   ‐               2,519     26,378,369      (3,062,864)       4,127,136     70,457,920       53,313,858       30,975,626         4,843,031            831,510       64,615,884       10,241,463     164,821,372       18,204,301         5,669,572            971,271         1,660,357         3,738,794         6,871,709       23,762,625       12,889,610         1,857,788       11,004,039         1,252,399       34,018,395        (2,561,820)       11,996,863     296,157,275  INSTRUC‐ TION   INFO TECH   STUDENT  SUCCESS   SYSTEM   HCCS              28,099           117,808           149,063                   ‐       1,425,021             44,226       1,764,217                   ‐             70,901             26,966                   ‐                   ‐                   ‐             52,548                   ‐             54,061           308,475               4,853                   ‐                   ‐                   ‐       2,282,022             36,257                   ‐                   ‐                   ‐       3,000,251             54,231       3,090,738                   ‐             45,919             20,542                   ‐               5,543                   ‐           445,107           641,629             59,811       1,612,162               3,885                   ‐                   ‐             46,867       5,972,204                   ‐                   ‐             34,909             24,650       1,749,340             89,495       1,898,394                   ‐             48,348             12,240                   ‐               2,415                   ‐             29,076                   ‐             22,978           231,101                   ‐                   ‐                   ‐                   ‐       2,244,552                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐                   ‐       7,287,710           686,707                   ‐                   ‐                   ‐       6,518,335       2,734,086       2,222,286           288,503                   ‐                   ‐       3,613,577                   ‐                   ‐     23,351,204       23,962,808       11,646,435         2,092,105            269,499       26,401,920         2,847,096       67,219,863         7,287,713         1,900,806            255,974            552,205         1,135,365         6,518,335         7,534,508         3,147,974            760,955         2,727,660            174,522         6,151,581                     ‐         3,867,690     109,235,151 21.94% 10.66% 1.92% 0.25% 24.17% 2.61% 61.54% 6.67% 1.74% 0.23% 0.51% 1.04% 5.97% 6.90% 2.88% 0.70% 2.50% 0.16% 5.63% 0.00% 3.54% 100.00% 39.26% 38.94% 37.67% 42.81% 39.17% 37.77% 35.83% 37.97% 38.89% 41.67% 33.58% 29.10% 40.96% 33.14% 36.88%      15,595,572      16,214,643      16,164,950      16,371,155       9,375,620       8,211,319       8,225,127       3,405,640     23,890,371              59,563       4,513,237     14,553,379       3,234,831     47,106,716     186,922,124 100.00%  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       10,224,009          4,755,214          1,079,064              87,030          5,507,578 1,983,788               23,636,683                    ‐            248,336            103,010              49,979              34,418                   794            321,130                5,025              83,222            483,101            138,595                    ‐                   250            571,641      25,676,184      10,167,313          6,329,732          1,115,400            194,185          4,556,969          1,673,318      24,036,917                    ‐            378,619              90,362              46,485            136,822                    ‐            298,926                    ‐              45,283            371,333              28,896            845,619              25,768            248,857      26,553,887          7,400,874          4,071,911            889,929            119,380          4,783,934            743,949      18,009,977                    ‐            198,148              34,396            103,659          1,312,100                    ‐              65,841                4,600              42,777            143,862              44,817          5,636,142              47,410            289,118      25,932,847      12,048,481        5,783,823            731,058            194,206        5,653,479        1,570,359      25,981,406                        4            265,340              64,098              36,566            549,432                   154              40,985                    ‐              43,845            341,093              33,463        1,155,001                2,621            111,859      28,625,867       4,870,824       3,780,981           514,757             73,152       3,838,559       1,255,559     14,333,832                   ‐           222,948             56,101             76,207             41,484                   ‐           163,144                   ‐           134,897             81,429             15,772                   ‐             40,000           247,679     15,413,493  COLEMAN   EXTENDED  LEARNING   CHAN‐ CELLOR        5,929,986       1,798,714             84,180             33,248       2,419,520           441,322     10,706,970                   ‐           335,507             90,117             38,323           508,719                   ‐           348,228                   ‐           115,214           363,773             86,050                   ‐             42,080           559,924     13,194,905       2,368,137       3,660,277               2,887                   ‐       3,660,465           728,620     10,420,386                   ‐           203,596             89,555           382,284             38,680                   ‐           357,814                   ‐             56,936       1,077,972           158,950                   ‐                   ‐             32,259     12,818,432                   ‐                   ‐                   ‐                   ‐       3,667,855           279,028       3,946,883                   ‐           317,946           132,509             81,220             24,980                   ‐           484,593                   ‐           320,103             36,261               1,265                   ‐             83,000             61,150       5,489,910                   ‐                   ‐                   ‐                   ‐     15,211,232           577,572     15,788,804                   ‐         1,316,807           120,510           843,634           224,371                   ‐     13,179,447         1,575,778           185,328           132,117           724,314               3,264           121,218         4,875,905     39,091,497                    ‐                    ‐                    ‐                    ‐            102,108                    ‐            102,108                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐            102,108 18.00% 10.46% 1.64% 0.28% 21.82% 3.46% 55.65% 6.15% 1.91% 0.33% 0.56% 1.26% 2.32% 8.02% 4.35% 0.63% 3.72% 0.42% 11.49% ‐0.87% 4.05% 100.00%   4  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  4,670,747                   1,865,449            443,591              27,152          2,240,782            507,976          9,755,698                    ‐              83,639                8,822                3,042              30,938                    ‐              24,513                1,168              11,557            126,431              15,022                    ‐                    ‐              19,781      10,080,612          4,581,658          2,394,071            471,747              64,716          1,794,872            520,138          9,827,202                    ‐              91,340              29,372              15,566              37,107                    ‐              20,467                    ‐              16,912              56,191                1,870            221,329                    ‐              21,888      10,339,244          3,286,590          1,587,896            393,224              48,737          1,927,234            268,227          7,511,907                    ‐              88,758                6,809                9,650            416,556                    ‐              17,127                1,300              11,719              32,369                6,192          1,651,966                    ‐              13,545          9,767,897        5,450,285        2,318,077            316,913              69,505        2,290,204            474,722      10,919,706                        3              90,953              14,161              23,037            387,390                    ‐              12,730                    ‐              13,324              79,880                1,964            664,709                    ‐              46,856      12,254,712       2,215,062       1,458,233           257,416             23,165       1,547,273           355,719       5,856,868                   ‐             73,423               7,248             20,376             10,143                   ‐             40,909                   ‐               3,344             15,525               1,774                   ‐                   ‐               8,263       6,037,873       2,642,627           600,411             22,356             11,574           993,983           107,875       4,378,825                   ‐             82,194             20,307               1,346           157,897                   ‐           255,228                   ‐             24,403             59,505               3,880                   ‐                   ‐                   ‐       4,983,586       1,051,483       1,304,490               2,886                   ‐       1,512,932           231,186       4,102,977                   ‐             87,371             33,141             66,198               4,537                   ‐             22,728                   ‐             25,813           198,631             23,934                   ‐                   ‐             27,977       4,593,305                   ‐                   ‐                   ‐                   ‐       1,514,030             50,694       1,564,724                   ‐           108,746             54,272             62,986               4,695                   ‐             72,233                   ‐           188,676                   ‐                  678                   ‐                   ‐             27,261       2,084,270 INSTITU‐ TIONAL  DEPUTY CHAN‐ EFFECTIVE‐ NESS  CELLOR                    ‐                   ‐                   ‐                   ‐         6,363,453           142,608         6,506,061                   ‐           342,507             22,095           350,004             78,143                   ‐         3,807,758           281,592             39,853               7,390           110,470                   ‐                   ‐         3,655,253     15,201,126                    ‐                    ‐                    ‐                    ‐              42,545                    ‐              42,545                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐                    ‐              42,545  % of  Actuals 
  11. 11. Houston Community College Cash Flow Analysis ‐ Monthly Percentage of Budget Used FY2013 vs. FY2012 Oct. Nov. Dec. Jan. Central                                 FY2013 Sept. 8.77% 17.29% 26.04% 33.04% 39.26%                                               FY2012 8.89% 17.89% 27.03% 35.01% 41.49% Northwest                          FY2013 8.26% 17.69% 26.42% 33.44% 38.94%                                               FY2012 8.55% 18.72% 27.39% 33.69% 38.31% Northeast                           FY2013 6.80% 19.95% 27.15% 32.73% 6.70% 20.76% 27.75% 33.82% 40.16% Southwest                          FY2013 8.59% 19.46% 28.35% 35.52% Apr. May June July  Aug. 49.28% 58.01% 66.97% 74.34% 81.43% 88.98% 94.59% 46.70% 55.31% 66.77% 74.43% 81.57% 89.43% 95.09% 46.70% 53.35% 76.04% 82.19% 88.46% 94.27% 98.45% 50.96% 58.38% 71.97% 79.03% 85.23% 92.21% 96.87% 49.39% 57.90% 67.21% 74.92% 81.69% 89.81% 95.46% 47.52% 55.02% 63.80% 71.21% 79.83% 87.22% 93.29% 45.43% 53.07% 60.96% 69.35% 76.72% 84.68% 91.63% 45.84% 53.37% 61.08% 68.18% 74.82% 81.30% 89.24% 38.52% 45.34% 51.71% 59.06% 69.23% 76.82% 80.46% 45.15% 52.82% 59.23% 67.73% 76.94% 85.77% 94.82% 42.78% 52.10% 59.22% 65.59% 72.63% 82.25% 89.27% 59.23% 64.92% 71.03% 76.35% 82.70% 88.44% 99.49% 48.76% 56.63% 65.19% 72.58% 80.37% 90.28% 98.41% 39.69% 43.39% 63.98% 68.16% 71.84% 79.45% 88.27% 45.08% 51.63% 65.11% 71.48% 77.90% 85.35% 91.73% 42.81%                                               FY2012 8.58% 19.19% 28.11% 36.68% 43.63% Southeast                            FY2013                                               FY2012 7.94% 16.74% 25.87% 33.20% 39.17% 8.68% 17.97% 27.56% 35.39% 41.33% Coleman                              FY2013                                               FY2012 5 Mar. 37.67%                                               FY2012 Feb. 8.06% 17.28% 24.93% 31.55% 37.77% 8.26% 17.29% 25.18% 32.46% 39.63% Extended Learning            FY2013                                               FY2012 7.79% 15.60% 23.76% 31.35% 35.83% 7.97% 15.68% 23.55% 30.39% 37.09% Chancellor                           FY2013                                               FY2012 7.14% 13.81% 24.51% 30.61% 37.97% 8.66% 16.11% 23.27% 30.27% 39.34% Deputy Chancellor             FY2013                                               FY2012 4.52% 10.80% 17.79% 31.74% 38.89% 4.52% 10.28% 16.85% 22.58% 31.70% Institute Effectiveness      FY2013                                               FY2012 8.33% 16.67% 25.00% 33.33% 41.67% 5.76% 15.21% 22.37% 29.85% 38.13% Instruction                          FY2013                                               FY2012 6.55% 15.59% 22.53% 28.70% 33.58% 6.73% 16.23% 22.67% 28.96% 35.81% Info Tech                              FY2013                                               FY2012 5.56% 12.11% 16.63% 20.99% 29.10% 20.14% 33.96% 40.28% 45.47% 52.99% Student Success                 FY2013                                               FY2012 7.33% 14.68% 23.02% 30.31% 40.96% 8.33% 15.89% 23.44% 30.58% 40.76% System                                 FY2013                                               FY2012 12.41% 18.87% 22.34% 27.24% 33.14% 22.23% 25.94% 29.46% 32.09% 36.45% Total HCCS                           FY2013                                               FY2012 8.55% 16.77% 23.49% 30.55% 36.88% 12.05% 20.09% 26.81% 32.55% 38.82%
  12. 12. 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          11,459,772              3,645,705              1,079,656                  90,023              5,345,412              1,808,997          23,429,565 Employee Benefits                          ‐ Supplies Gen Exp                223,128 Travel                100,978 Marketing Costs                  54,479 Rental & Leases                  80,498 Insurance/Risk Mgmt                        794 Contract Services                331,583 Utilities                          ‐ Other Departmental Expenses                  81,606 Instructional & Other Materials                453,469 Maintenance & Repair                103,684 Transfers/Debt                          ‐ Contingency                  19,140 Capital Outlay                118,876      Total Expenses           24,997,800 YTD Actuals Thru  January 31, 2012 % of Budget Used         5,181,181         1,503,489            455,554              19,261         2,213,287            561,457         9,934,229                     ‐              62,152              24,445              19,653              39,000                     ‐              93,745                     ‐                 8,949            147,298              17,330                     ‐                     ‐              24,338       10,371,139 45.21% 41.24% 42.19% 21.40% 41.41% 31.04% 42.40%                  ‐ 27.85% 24.21% 36.07% 48.45% 0.00% 28.27%                  ‐ 10.97% 32.48% 16.71%                  ‐ 0.00% 20.47% 41.49% Adjusted Budget  FY2013         10,224,009           4,755,214           1,079,064                 87,030           5,507,578           1,983,788         23,636,683                         ‐               248,336               103,010                 49,979                 34,418                       794               321,130                   5,025                 83,222               483,101               138,595                         ‐                       250               571,641         25,676,184 YTD Actuals Thru  January 31, 2013 % of Budget Used          4,670,747          1,865,449             443,591                 27,152          2,240,782             507,976          9,755,698                      ‐                 83,639                  8,822                  3,042                 30,938                      ‐                 24,513                  1,168                 11,557             126,431                 15,022                      ‐                      ‐                 19,781         10,080,612 45.68% 39.23% 41.11% 31.20% 40.69% 25.61% 41.27%                   ‐ 33.68% 8.56% 6.09% 89.89% 0.00% 7.63% 0.00% 13.89% 26.17% 10.84%                        ‐                        ‐ 3.46% 39.26% 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          10,624,530              4,853,257              1,067,207                145,675              3,990,751              1,450,283          22,131,703 Employee Benefits                          ‐ Supplies Gen Exp                262,957 Travel                  85,012 Marketing Costs                  41,176 Rental & Leases                128,563 Insurance/Risk Mgmt                          ‐ Contract Services                286,574 Utilities                          ‐ Other Departmental Expenses                  35,380 Instructional & Other Materials                200,442 Maintenance & Repair                  24,520 Transfers/Debt                883,899 Contingency                  24,267 Capital Outlay                142,508      Total Expenses           24,247,001 YTD Actuals Thru  January 31, 2012 % of Budget Used         4,652,643         1,669,818            418,139              44,339         1,557,821            440,730         8,783,491                     ‐              39,971              24,154              17,501              31,258                     ‐              77,932                     ‐              11,914              35,237                 1,965            242,943                     ‐              21,883         9,288,248 6 43.79% 34.41% 39.18% 30.44% 39.04% 30.39% 39.69%                  ‐ 15.20% 28.41% 42.50% 24.31% 0.00% 27.19%                  ‐ 33.67% 17.58% 8.01% 27.49% 0.00% 15.36% 38.31% Adjusted Budget  FY2013         10,167,313           6,329,732           1,115,400               194,185           4,556,969           1,673,318         24,036,917                         ‐               378,619                 90,362                 46,485               136,822                         ‐               298,926                         ‐                 45,283               371,333                 28,896               845,619                 25,768               248,857         26,553,887 YTD Actuals Thru  January 31, 2013 % of Budget Used          4,581,658          2,394,071             471,747                 64,716          1,794,872             520,138          9,827,202                      ‐                 91,340                 29,372                 15,566                 37,107                      ‐                 20,467                      ‐                 16,912                 56,191                  1,870             221,329                      ‐                 21,888         10,339,244 45.06% 37.82% 42.29% 33.33% 39.39% 31.08% 40.88%                   ‐ 24.12% 32.51% 33.49% 27.12% 0.00% 6.85% 0.00% 37.35% 15.13% 6.47%                        ‐                        ‐ 8.80% 38.94%
  13. 13. 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              7,893,616              2,916,159              1,100,054                115,648              4,570,881                695,846          17,292,204 Employee Benefits                          ‐ Supplies Gen Exp                304,857 Travel                  34,484 Marketing Costs                  46,417 Rental & Leases              1,256,625 Insurance/Risk Mgmt                          ‐ Contract Services                  43,826 Utilities                    4,600 Other Departmental Expenses                  43,724 Instructional & Other Materials                148,381 Maintenance & Repair                  49,836 Transfers/Debt              5,640,942 Contingency                  33,706 Capital Outlay                  48,101      Total Expenses           24,947,703 YTD Actuals Thru  January 31, 2012 % of Budget Used         3,537,201         1,305,287            470,022              34,234         1,896,388            255,862         7,498,994                     ‐            100,672                 8,490              14,782            584,374                     ‐                 9,686                    950                 9,204              53,754              33,540         1,697,155                     ‐                 7,731       10,019,333 44.81% 44.76% 42.73% 29.60% 41.49% 36.77% 43.37%                  ‐ 33.02% 24.62% 31.85% 46.50%                  ‐ 22.10% 20.65% 21.05% 36.23% 67.30% 30.09% 0.00% 16.07% 40.16% Adjusted Budget  FY2013           7,400,874           4,071,911               889,929               119,380           4,783,934               743,949         18,009,977                         ‐               198,148                 34,396               103,659           1,312,100                         ‐                 65,841                   4,600                 42,777               143,862                 44,817           5,636,142                 47,410               289,118         25,932,847 YTD Actuals Thru  January 31, 2013 % of Budget Used          3,286,590          1,587,896             393,224                 48,737          1,927,234             268,227          7,511,907                      ‐                 88,758                  6,809                  9,650             416,556                      ‐                 17,127                  1,300                 11,719                 32,369                  6,192          1,651,966                      ‐                 13,545          9,767,897 44.41% 39.00% 44.19% 40.83% 40.29% 36.05% 41.71%                   ‐ 44.79% 19.79% 9.31% 31.75%                   ‐ 26.01% 0.00% 27.40% 22.50% 13.82%                        ‐                        ‐ 4.68% 37.67% 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          13,482,199              4,906,656              1,397,239                202,844              5,158,151              1,520,645          26,667,733 Employee Benefits                          ‐ Supplies Gen Exp                238,911 Travel                  64,579 Marketing Costs                  37,367 Rental & Leases                783,102 Insurance/Risk Mgmt                        113 Contract Services                  45,520 Utilities                          ‐ Other Departmental Expenses                  42,877 Instructional & Other Materials                232,117 Maintenance & Repair                  25,564 Transfers/Debt              2,484,173 Contingency                  14,861 Capital Outlay                  89,000      Total Expenses           30,725,917 YTD Actuals Thru  January 31, 2012 % of Budget Used         6,140,118         2,247,062            667,288              68,874         2,250,075            618,039       11,991,457                     ‐              75,322              13,417              22,445            483,784                     ‐              17,921                     ‐              15,117              77,439                 4,474            687,010                     ‐              16,025       13,404,412 7 45.54% 45.80% 47.76% 33.95% 43.62% 40.64% 44.97%                  ‐ 31.53% 20.78% 60.07% 61.78%                  ‐ 39.37%                  ‐ 35.26% 33.36% 17.50% 27.66% 0.00% 18.01% 43.63% Adjusted Budget  FY2013         12,048,481           5,783,823               731,058               194,206           5,653,479           1,570,359         25,981,406                           4               265,340                 64,098                 36,566               549,432                       154                 40,985                         ‐                 43,845               341,093                 33,463           1,155,001                   2,621               111,859         28,625,867 YTD Actuals Thru  January 31, 2013 % of Budget Used          5,450,285          2,318,077             316,913                 69,505          2,290,204             474,722        10,919,706                          3                 90,953                 14,161                 23,037             387,390                      ‐                 12,730                      ‐                 13,324                 79,880                  1,964             664,709                      ‐                 46,856         12,254,712 45.24% 40.08% 43.35% 35.79% 40.51% 30.23% 42.03%                   ‐ 34.28% 22.09% 63.00% 70.51% 0.00% 31.06%                   ‐ 30.39% 23.42% 5.87% 57.55% 0.00% 41.89% 42.81%
  14. 14. 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              5,677,926              2,681,672                694,643                  79,814              3,430,477              1,017,526          13,582,059 Employee Benefits                          ‐ Supplies Gen Exp                190,319 Travel                  50,563 Marketing Costs                103,335 Rental & Leases                177,160 Insurance/Risk Mgmt                          ‐ Contract Services                134,789 Utilities                          ‐ Other Departmental Expenses                147,793 Instructional & Other Materials                  61,933 Maintenance & Repair                  15,172 Transfers/Debt                          ‐ Contingency                  32,436 Capital Outlay                  82,501      Total Expenses           14,578,060 YTD Actuals Thru  January 31, 2012 % of Budget Used         2,536,486         1,093,609            297,019              19,017         1,366,992            359,454         5,672,576                     ‐              79,465                 6,583              30,296              96,359                     ‐              81,085                     ‐              10,336              15,294                 2,505                     ‐                     ‐              30,459         6,024,959 44.67% 40.78% 42.76% 23.83% 39.85% 35.33% 41.77%                  ‐ 41.75% 13.02% 29.32% 54.39%                  ‐ 60.16%                  ‐ 6.99% 24.70% 16.51%                  ‐ 0.00% 36.92% 41.33% Adjusted Budget  FY2013           4,870,824           3,780,981               514,757                 73,152           3,838,559           1,255,559         14,333,832                         ‐               222,948                 56,101                 76,207                 41,484                         ‐               163,144                         ‐               134,897                 81,429                 15,772                         ‐                 40,000               247,679         15,413,493 YTD Actuals Thru  January 31, 2013 % of Budget Used          2,215,062          1,458,233             257,416                 23,165          1,547,273             355,719          5,856,868                      ‐                 73,423                  7,248                 20,376                 10,143                      ‐                 40,909                      ‐                  3,344                 15,525                  1,774                      ‐                      ‐                  8,263          6,037,873 45.48% 38.57% 50.01% 31.67% 40.31% 28.33% 40.86%                   ‐ 32.93% 12.92% 26.74% 24.45%                   ‐ 25.08%                   ‐ 2.48% 19.07% 11.25%                        ‐ 0.00% 3.34% 39.17% 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              6,699,090              1,186,011                186,866                  29,835              2,356,886                363,638          10,822,326 Employee Benefits                          ‐ Supplies Gen Exp                324,086 Travel                  78,102 Marketing Costs                  43,823 Rental & Leases                488,309 Insurance/Risk Mgmt                          ‐ Contract Services                324,761 Utilities                          ‐ Other Departmental Expenses                  62,983 Instructional & Other Materials                345,957 Maintenance & Repair                  60,454 Transfers/Debt                          ‐ Contingency                  50,001 Capital Outlay                  30,205      Total Expenses           12,631,007 YTD Actuals Thru  January 31, 2012 % of Budget Used         2,872,662            395,777              77,970              11,939            976,927            114,931         4,450,206                     ‐              66,377              19,247                     ‐            179,612                     ‐            174,032                     ‐              28,907              74,172              12,775                     ‐                     ‐                     ‐         5,005,328 8 42.88% 33.37% 41.73% 40.02% 41.45% 31.61% 41.12%                  ‐ 20.48% 24.64% 0.00% 36.78%                  ‐ 53.59%                  ‐ 45.90% 21.44% 21.13%                  ‐ 0.00% 0.00% 39.63% Adjusted Budget  FY2013           5,929,986           1,798,714                 84,180                 33,248           2,419,520               441,322         10,706,970                         ‐               335,507                 90,117                 38,323               508,719                         ‐               348,228                         ‐               115,214               363,773                 86,050                         ‐                 42,080               559,924         13,194,905 YTD Actuals Thru  January 31, 2013 % of Budget Used          2,642,627             600,411                 22,356                 11,574             993,983             107,875          4,378,825                      ‐                 82,194                 20,307                  1,346             157,897                      ‐             255,228                      ‐                 24,403                 59,505                  3,880                      ‐                      ‐                      ‐          4,983,586 44.56% 33.38% 26.56% 34.81% 41.08% 24.44% 40.90%                   ‐ 24.50% 22.53% 3.51% 31.04%                   ‐ 73.29% 0.00% 21.18% 16.36% 4.51%                        ‐ 0.00% 0.00% 37.77%
  15. 15. Division of Extended Learning 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              2,343,939              3,261,934                  67,910                          ‐              3,719,909                669,758          10,063,450 Employee Benefits                          ‐ Supplies Gen Exp                206,098 Travel                  64,430 Marketing Costs                206,496 Rental & Leases                  49,890 Insurance/Risk Mgmt                          ‐ Contract Services                  85,780 Utilities                          ‐ Other Departmental Expenses                  51,493 Instructional & Other Materials              1,116,675 Maintenance & Repair                104,400 Transfers/Debt                          ‐ Contingency                          ‐ Capital Outlay                  11,181      Total Expenses           11,959,893 YTD Actuals Thru  January 31, 2012 % of Budget Used         1,057,064         1,205,627              28,296                     ‐         1,524,189            184,722         3,999,897                     ‐              45,154              16,911            104,619                 8,216                     ‐              27,472                     ‐              16,372            177,177              35,339                     ‐                     ‐                 4,971         4,436,128 9 45.10% 36.96% 41.67% 0.00% 40.97% 27.58% 39.75%                  ‐ 21.91% 26.25% 50.66% 16.47%                  ‐ 32.03%                  ‐ 31.80% 15.87% 33.85%                  ‐                  ‐ 0.00% 37.09% Adjusted Budget  FY2013           2,368,137           3,660,277                   2,887                         ‐           3,660,465               728,620         10,420,386                         ‐               203,596                 89,555               382,284                 38,680                         ‐               357,814                         ‐                 56,936           1,077,972               158,950                         ‐                         ‐                 32,259         12,818,432 YTD Actuals Thru  January 31, 2013 % of Budget Used          1,051,483          1,304,490                  2,886                      ‐          1,512,932             231,186          4,102,977                      ‐                 87,371                 33,141                 66,198                  4,537                      ‐                 22,728                      ‐                 25,813             198,631                 23,934                      ‐                      ‐                 27,977          4,593,305 44.40% 35.64% 99.97% 0.00% 41.33% 31.73% 39.37% 0.00% 42.91% 37.01% 17.32% 11.73% 0.00% 6.35%                   ‐ 45.34% 18.43% 15.06%                        ‐                        ‐ 86.72% 35.83%

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