1. Summary Operating Statements
For the Period
September 1, 2013 ‐ April 30, 2014
For the Meeting of the Board of Trustees ‐ May 15, 2014
for
Houston Community College System
&
Houston Community College Public Facility Corporation

2. Memorandum Management Discussion & Analysis i
Fund Balances Fund Balance Statement 1
Operating Summary HCCS Unrestricted Revenue & Expenditures 2
Auxiliary Sources and Uses of Auxiliary Funds 3
Balance Sheet Balance Sheet by Fund 6
Budgets Adjusted Budgets by Division 7
Exemptions/Waivers Exemptions & Waivers Detail 8
Table of Contents
For the Period September 1, 2013 ‐ April 30, 2014
For the Meeting of the Board of Trustees
Houston Community College System

3. Managements Discussion and Analysis
Thru April 30, 2014
Revenues




Expenditures




Total revenues and expenditures by expense type for the Operating Fund for 2013‐2014 are reported on page one.
Highlights of financial activities year‐to‐date are as follows:
State Appropriations received year to date totaled $42,925,768, 2.3% below last year. The reduction is namely due
to one‐time funding issued to community colleges for the previous biennium. Under Article IX, the state provided
this supplemental funding in the prior biennium of $1.4M per year. The state adopted a new funding formula during
the 83rd Legislative Session; 10% of appropriations will be based on student success points and must be earned.
However, for the first biennium, the state waived the use of the formula and will grant each community college full
funding. Total biennium funding was reduced by 1.5% compared to the previous biennium. Total appropriations
received are expected to be $69,202,364.
Ad Valorem Tax collections totaled $110,021,187 year‐to‐date. The tax rate for FY 2014 remains the same as the
prior year tax rate at $0.097173. However, the tax rate applied to operations decreased proportionally this year due
to the increase in the tax rate related to debt service. Tax revenue generated by the applied tax rate is trending
higher than budget plan by approximately 8% due to higher than anticipated increases in property valuations within
the taxing district. We project that the total tax revenue for the fiscal year will be $112,151.493.
Tuition and Fees net revenue year to date totaled $94,763,887 which is 1.2% lower than the same time last year. Fall
2013 enrollment decreased 1.2%; SCH ‐1.1%, and Spring 2014 enrollment is down 3.4%; SCH ‐1.9% to‐date compared
to last year. We are projecting tuition and fee revenue to be $102,409,606 at fiscal year‐end; 3.7% below budget
plan.
Tuition & Fee‐Extended Learning receipts totaled $5,262,311 year to date, 0.4% below last year. Total tuition and
fees‐Extended Learning at fiscal year end are expected to be $6,565,665.
Total revenue collections, net of exemptions and waivers, totaled $254,998,462 year‐to‐date. Total revenue received
at fiscal year‐end is expected to be $293,196,587; which is 2.3% above budget plan.
Benefits costs totaled $12,407,703 year‐to‐date, 3.8% 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. Due to TRS rule changes,
benefits at year‐end are expected to increase by $1.5M. Total benefits at fiscal year end are expected to be
$19,496,331.
Total Salaries are $113,211,188 year‐to‐date, 4% above the previous year, namely due to the 3% annual salary
increases. Salary expense at year‐end is expected to increase by $1.5M due to changes in TRS guidelines. Total
salaries at year end are expected to be $169,920,916.
Contracted services year‐to‐date totaled $14,702,425, 13.4% above the previous year. The increase is namely due to
an increase in janitorial, security and facility maintenance. Additional IT projects also contributed to the increase.
Total Contracted Services at year‐end are expected to be $27,092,894.
i
Athletic Field Project ‐ In April 2012, the Board approved approximately $4.1M in Auxiliary funds for athletic fields.
This amount has been set aside from the Auxiliary Fund Balance.

4. Managements Discussion and Analysis
Thru April 30, 2014

 Budget Priorities funding allocated for the year are detailed below through April 30, 2014.
Budget Commitments/ Priority Funding
Expense:
Position Management
New Funding Requests1
Increase in FT Faculty to Meet SACS Requirement
QEP Additional Funding
Investment in Retention and Completion
Faculty Compensation Committee Request
Police Staffing ($6.6M over 5 years)
Security Upgrades ($4M over 4 years)
Designated Fund Balance Transfer
Other
Total Budget Commitments/Priorities
527,000
1,320,000
1,000,000
49,500
14,731,391$
1
Items requested during the budget planning process for new funding (i.e. Equipment, personnel, adjunct faculty
funding, etc.)
‐
ii
125,000
2,500,000
Total operating fund expenditures year‐to‐date total $195,937,242. We are projecting expenditures to be
$302,920,757 at fiscal year end.
Budget
2,374,415$
5,535,476
1,300,000
Instructional & Other Materials year‐to date totaled $5,217,080, 24.4% above last fiscal year. IT upgrades and
additional software contributed to the increase. Expenses in this area are expected to be $9,368,610 at year end.

5. Unrestricted Restricted Auxiliary1
Loan &
Endowments Scholarship Agency Unexpended Plant
7
Retire of Debt Invest in Plant PFC Grand Total
Fund Balance as of 9/1/2013, Audited $ 89,452,802 $ 8,722,535 $ 9,026,196 $ 509,932 $ 705,617 $ (59,611) $ 3,149,255 $ 9,482,219 $ 224,400,116 $ (6,325,820) $ 339,063,240
Revenue2
254,998,463 21,543,653 12,754,864 ‐ 92,926,207 10 2,484,672 33,587,037 2,050,009 4,084 420,348,998
Expenses
Salaries 113,211,188 4,236,742 4,803,344 ‐ 977,907 ‐ 144,805 ‐ ‐ ‐ 123,373,986
Employee Benefits 12,407,703 9,108,163 931,176 ‐ ‐ ‐ 31,895 ‐ ‐ ‐ 22,478,935
Supplies & General Exp 3,155,743 171,360 603,838 ‐ ‐ ‐ 30,302 ‐ ‐ ‐ 3,961,243
Travel 641,102 127,035 120,565 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 888,702
Marketing Costs 727,170 24,810 24,582 ‐ ‐ ‐ 1,300 ‐ ‐ ‐ 777,863
Rentals & Leases 1,689,164 79,582 41,315 ‐ ‐ ‐ 1,681 ‐ ‐ ‐ 1,811,742
Insurance/Risk Mgmt 6,461,976 5,500 3,528 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 6,471,004
Contracted Services 14,702,425 2,628,210 1,136,352 ‐ ‐ ‐ 287,218 211,679 ‐ ‐ 18,965,885
Utilities 4,804,189 ‐ 285,735 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,089,924
Other Departmental Expenses
3
1,738,326 50,537 3,851,205 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,640,068
Instructional and Other Materials
4 & 5
5,217,080 148,128 167,742 ‐ ‐ ‐ 186,318 ‐ ‐ ‐ 5,719,267
Maintenance and Repair 849,045 394,332 10,317 ‐ 245,090 ‐ 145,727 ‐ ‐ ‐ 1,644,511
Transfers In/Out
6
25,771,405 ‐ 4,095,000 ‐ (2,910,157) ‐ 5,298,142 (32,254,390) ‐ ‐ (0)
Debt 96,691 ‐ 6,005 ‐ ‐ ‐ 430,495 55,710,726 ‐ 3,076,987 59,320,903
Capital Outlay 4,464,035 314,513 97,787 ‐ ‐ ‐ 63,937,755 ‐ ‐ 135,242 68,949,332
Depreciation ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 12,700,879 ‐ 12,700,879
Scholarship Distribution 94,695,029 94,695,029
Total Expenses 195,937,242 17,288,912 16,178,490 ‐ 93,007,868 ‐ 70,495,638 23,668,015 12,700,879 3,212,228 432,489,273
Net of Revenue/Expenses 59,061,221 4,254,741 (3,423,626) ‐ (81,661) 10 (68,010,966) 9,919,022 (10,650,870) (3,208,144) (12,140,274)
Fund Balance Entries (534,916) (148,343) 80,680,562 9,950,585 89,947,888
Debt Funded ‐
Fund Balance as of 04/30/2014 147,979,106$ 12,977,276$ 5,602,570$ 509,932$ 475,612$ (59,601)$ 15,818,851$ 19,401,241$ 223,699,831$ (9,533,965)$ 416,870,853$
1
Inculdes Foundation expenses of approx. $1.6M (since inception) supplemental funding approved by the Board.
2
Revenue in Unrestricted Fund is shown net of Exemptions/Waivers, namely $6M for Dept. of Corrections & Dual Credit waivers.
3
Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accredition fees, Graduation Expense, Elections Expense).
4
Expenses of $5,217,080 in the Unrestricted Fund includes, not limited to, classroom materials such as workbooks, textbooks, music supplies, physical education supplies, art materials
and the maintenance of theses instructional materials/equipment.
5
Expenditures of $157,046 in the Auxiliary category is attributed to NEO Café.
6
Items in this category include all student revenue bond payments, transfers for scholarship matching funds,
and transfers to the Unexpended Plant Fund.
7
Items in this category are funded through Bonds.
*HCC has adopted and adheres to GASB 34(1999) , GASB 54(2010) and OMB 134(1993). The college has received unqualified audit opinions since the adoption of each.
Funds
Operating Statement ‐ Unaudited Fund Balances (Across all Funds)
as of April 30, 2014
1

6. FY2013 Actuals Budget
Year‐to‐Date
Actuals Thru April
30, 2014
Actuals as a
% of Budget Unrealized Budget
Year‐to‐Date
Actuals Thru April
30, 2013
2013‐2014
Inc/(Dec) vs. 2012‐
2013
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
Projected Actuals
@ 8/31/2014
Projected 2013‐
2014 Inc/(Dec) vs.
Budget
Projected
2013‐2014
Inc/(Dec) vs.
Adj Budget %
REVENUES
State Appropriations 70,014,003$ 69,202,364$ 42,925,768$ 62.0% 26,276,596$ 43,940,787$ (1,015,019)$ ‐2.31% 69,202,364 ‐ 0.00%
Ad Valorem Taxes 106,097,476 101,478,107 110,021,187 108.4% (8,543,080) 103,009,835 7,011,352 6.81% 112,151,493 10,673,386 10.52%
Tuition, Net 40,063,500 41,453,277 36,353,366 87.7% 5,099,911 37,298,467 (945,101) ‐2.53% 39,134,179 (2,319,098) ‐5.59%
Fees1
63,996,717 64,922,582 58,410,521 90.0% 6,512,061 58,645,336 (234,815) ‐0.40% 63,275,428 (1,647,154) ‐2.54%
Other Local Income2
2,184,999 2,543,140 1,576,271 62.0% 966,869 1,589,153 (12,882) ‐0.81% 2,247,796 (295,344) ‐11.61%
Tuition & Fee, Net
‐‐ Extended Learning
6,400,587 6,565,665 5,262,311 80.1% 1,303,354 5,280,994 (18,683) ‐0.35% 6,565,665 0 0.00%
Grant Revenue 517,655 434,410 449,039 103.4% (14,629) 347,031 102,008 29.39% 619,663 185,253 42.64%
Total Revenues 289,274,937 286,599,545 254,998,462 89.0% 31,601,083 250,111,602 4,886,861 1.95% 293,196,587 6,597,042 2.30%
Assigned Fund Balance Transfers In3
Assigned Fund Balance Transfers In3
‐ 14,731,391 ‐ 0.0% 14,731,391 ‐ ‐ 0.00% 14,731,391 ‐ 0.00%
FY2013 Purchase Order Rolls ‐ 6,772,578 ‐ 0.0% 6,772,578 ‐ ‐ 0.00% 6,772,578 ‐ 0.00%
Total Assigned FB Transfers In ‐ 21,503,969 ‐ ‐ 21,503,969 ‐ ‐ ‐ 21,503,969 ‐ ‐
Total Revenues Plus Assigned FB Transfer In 289,274,937$ 308,103,514$ 254,998,462$ 82.8% 53,105,052$ 250,111,602$ 4,886,861$ 1.95% 314,700,556$ 6,597,042$ 2.14%
EXPENSES
Salaries 158,833,961 173,919,537 113,211,188 65.1% 60,708,349 108,908,174 4,303,014 3.95% 169,920,916 (3,998,621) ‐2.30%
Employee Benefits 18,704,344 18,154,720 12,407,703 68.3% 5,747,017 11,952,092 455,611 3.81% 19,496,331 1,341,611 7.39%
Supplies Gen Exp 5,216,679 6,191,390 3,155,743 51.0% 3,035,647 3,162,530 (6,787) ‐0.21% 5,737,537 (453,852) ‐7.33%
Travel 883,137 1,244,218 641,102 51.5% 603,116 504,397 136,705 27.10% 1,125,991 (118,227) ‐9.50%
Marketing Costs 1,350,751 1,293,337 727,170 56.2% 566,167 816,397 (89,227) ‐10.93% 1,293,337 ‐ 0.00%
Rental & Leases 2,234,487 3,798,332 1,689,164 44.5% 2,109,168 1,584,975 104,188 6.57% 3,798,332 ‐ 0.00%
Insurance/Risk Mgmt 6,521,682 7,052,698 6,461,976 91.6% 590,722 6,506,299 (44,324) ‐0.68% 7,052,698 ‐ 0.00%
Contract Services4
21,328,764 27,092,894 14,702,425 54.3% 12,390,468 12,963,364 1,739,062 13.42% 27,092,894 ‐ 0.00%
Utilities 8,414,469 11,369,205 4,804,189 42.3% 6,565,016 4,983,984 (179,794) ‐3.61% 10,271,465 (1,097,741) ‐9.66%
Other Departmental Expenses5
1,799,321 2,557,524 1,738,326 68.0% 819,198 1,258,411 479,914 38.14% 2,557,524 ‐ 0.00%
Instructional & Other Materials 6,263,298 9,512,242 5,217,080 54.8% 4,295,163 4,192,949 1,024,130 24.43% 9,368,610 (143,632) ‐1.51%
Maintenance & Repair 1,082,934 1,896,617 849,045 44.8% 1,047,572 347,785 501,260 144.13% 1,896,617 ‐ 0.00%
Transfers/Debt 33,095,470 30,747,366 25,868,096 84.1% 4,879,270 27,482,475 (1,614,379) ‐5.87% 30,747,366 ‐ 0.00%
Budget Commitments ‐ 3,299,864 ‐ 0.0% 3,299,864 ‐ ‐ 0.00% 2,817,462 (482,402) ‐14.62%
Capital Outlay 4,451,702 9,973,571 4,464,035 44.8% 5,509,535 2,107,829 2,356,206 111.78% 9,743,677 (229,894) ‐2.31%
Total Expenses 270,180,997$ 308,103,514$ 195,937,242$ 63.6% 112,166,272$ 186,771,663$ 9,165,579 4.91% 302,920,757 (5,182,757) ‐1.68%
NET REVENUE Incr/(Decr) Vs EXPENSES 19,093,940$ 59,061,220$ 63,339,938$ (9,724,169)$ 11,779,800$
1
Fees charged to student include: Out‐of‐District fees, Technology fees, lab fees, etc.
2
Includes interest & dividends income, fines & penalties and parking fines
3
Planned Fund Balance transfer and additional budget commitments related to Student Services & Instruction
as approved by the Board during the budget process.
4
Contracted Services includes consulting, auditing and maintenance & ground services.
5
Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accreditation fees,
Graduation Expense, Elections Expense).
HOUSTON COMMUNITY COLLEGE
2013‐2014 Budget vs. Actuals
as of April 30, 2014
HCCS CURRENT UNRESTRICTED
2

7. 3101‐3100
Main Leasing
3104 ‐ Minority
Business
Development
Agency Misc. Auxiliary2
Foundation3
Marketing
Bookstore
Commission
Total Auxiliary
(3110)
3111
International
Student
Services4
3201
Cafe Club NEO
3100 Main
Subtotal
18,607,266$ ‐$ (13,197,204)$ (1,458,032)$ (16,170,934)$ 20,828,597$ (9,997,573)$ (1,160,839)$ (1,435,926)$ 6,012,927$
FY2013
Revenue 3,569,457 10,625 325,428 ‐ ‐ 1,938,886 2,264,314 ‐ 310,465 6,154,861
Salaries 203,768 428,507 55,206 483,712 210,214 181,908 1,079,603
Benefits 55,036 106,459 10,875 117,334 49,421 45,491 267,282
Supplies Gen Exp 27,180 53,494 8,047 61,541 11,300 100,020
Travel 4,972 3,445 8,417 8,417
Marketing Costs 24,582 24,582 24,582
Rental & Leases 2,674 28,225 28,225 700 31,599
Contract Services 611,521 194,478 63,279 257,757 869,279
Utilities 283,683 ‐ 2,051 285,735
Departmental Expenses 1,500 275,331 5,643 3,457,769 3,738,743 18,556 3,758,799
Instructional & Other
Materials
600 10,096 10,096 157,046 167,742
Maintenance & Repair 3,020 508 508 6,779 10,307
Insurance/Risk Mgmt 28 28 28
Exemptions and Waivers 2,065 2,065 2,065
Transfer/Debt5 4,101,005 ‐ 4,101,005
Capital Outlay 2,582 95,205 95,205 97,787
Total Expense 5,292,570 ‐ 1,213,856 156,589 ‐ 4,828,215 278,191 405,274 10,804,250
Contribution to Fund Balance (1,723,113) 10,625 (888,428) (156,589) (3,457,769) 1,938,886 (2,563,901) (278,191) (94,810) (4,649,389)
16,884,153$ 10,625$ (14,085,632)$ (1,614,622)$ (19,628,703)$ 22,767,483$ (12,561,474)$ (1,439,030)$ (1,530,736)$ 1,363,537$
1
Restricted by limitations; must comply with laws, statutes and regulations.
2
Common Area ‐ Expenditures in this category include mailroom, child day care, Minority Male Initiative, Govt. Relation, Mobile Go, etc.
3
Approx. $1.6M (since inception) supplemental funding, approved by the Board. Return on Investment (ROI) is approximately 3:1.
4
Activity in this fund is related to International Student Support.
5
In April 2012 the Board approved approx. $4.1M in auxiliary funds for athletic fields.
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of April 30, 2014
Net Assigned Fund Balance
Assigned Fund Balance at
August 31, 2013
3
Auxiliary Funds1
3110

8. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of April 30, 2014
3207
International
Initiatives2
3208
Saudi Consulting
Services3
3209
Qatar
Subtotal
(43,204)$ 203,712$ 1,040,292$ 1,200,800$
FY2013
Revenue 23,333 ‐ 4,666,867 4,690,200
Salaries 3,552,886 3,552,886
Benefits 635,922 635,922
Supplies Gen Exp 279 6,251 6,530
Travel 1,863 12,836 14,698
Marketing Costs ‐
Rental & Leases ‐
Contract Services 90,000 90,000
Utilities ‐
Departmental
Expenses
9,983 9,983
Instructional &
Other Materials
‐
Maintenance &
Repair
‐
Insurance/Risk ‐
Exemptions and
Waivers
‐
Transfer ‐
Capital Outlay ‐
Total Expense 2,141 ‐ 4,307,878 4,310,019
Contribution to Fund Balance 21,192 ‐ 358,989 380,181
(22,012)$ 203,712$ 1,399,281$ 1,580,981$
1
Restricted by limitations; must comply with laws, statutes and regulations.
2
Revenue is associated with Saigon Tech
3
Fund Balance is comprised of Settlements from NCAAA Contract & Education Experts Co.
Assigned Fund Balance at
August 31, 2013
Net Assigned Fund Balance
4
Auxiliary Funds1

9. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of April 30, 2014
3110
Student Vending
Commission
3111
Student Activity Fee
3112
Student Athletic Fee
Subtotal Grand Total
Committed Fund Balance at 8/31/13 291,716$ 841,357$ 679,397$ 1,812,469$ 9,026,196$
FY2013
Revenue 122,087 1,013,945 791,582 1,927,614 12,772,675
Salaries 10,200 34,130 126,525 170,855 4,803,344
Benefits 322 27,649 27,972 931,176
Supplies Gen Exp 52,639 392,390 52,259 497,288 603,838
Travel 842 72,883 23,725 97,449 120,565
Marketing Costs ‐ 24,582
Rental & Leases 9,715 9,715 41,315
Contract Services 2,316 72,551 102,207 177,074 1,136,352
Utilities ‐ 285,735
Departmental
Expenses
18,112 30,054 34,257 82,423 3,851,205
Instructional &
Other Materials
‐ 167,742
Maintenance &
Repair
10 10 10,317
Insurance ‐ Risk
Mgmt
1,771 1,729 3,500 3,528
Exemptions and
Waivers
15,434 312 15,746 17,811
Transfer ‐ 4,101,005
Capital Outlay ‐ 97,787
Total Expense 84,108 619,535 378,389 1,082,032 16,196,301
Contribution to Fund Balance 37,979 394,411 413,193 845,582 (3,423,626)
329,694$ 1,235,768$ 1,092,590$ 2,658,052$ 5,602,570$
1
Funds are committed for services related to students
5
Student Auxiliary Funds ‐ Committed1
Net Committed Fund Balance

10.
CURRENT &
LOAN FUNDS
1
PLANT & BOND
FUNDS
2
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents 136,185,174$ 25,598,155$ 161,783,329$
Restricted cash & cash equivalents 13,116,003 ‐ 13,116,003
Short term Investments ‐ ‐ ‐
Accounts/Other receivable (net) 16,275,094 1,619,201 17,894,295
Deferred charges 273,624 ‐ 273,624
Prepaids 71,897 881,112 953,009
Total Current Assets 165,921,792 28,098,468 194,020,260
Non‐current Assets:
Restricted cash & cash equivalents ‐ 384,180,913 384,180,913
Restricted long‐term investments ‐ 54,757,991 54,757,991
Long‐term investments 8,152,022 ‐ 8,152,022
Capital Assets, net ‐ 830,367,856 830,367,856
Total Non‐current Assets 8,152,022 1,269,306,760 1,277,458,782
Total Assets 174,073,814$ 1,297,405,228$ 1,471,479,042$
LIABILITIES
Current Liabilities:
Accounts payable 2,041,849 331,576 2,373,425
Accrued liabilities 779,530 24,649 804,179
Compensated absences 2,261,499 ‐ 2,261,499
Funds held for others 768,041 189,209 957,250
Deferred revenue 738,001 99,215 837,216
Notes payable‐current portion ‐ ‐ ‐
Bonds payable‐current portion ‐ ‐ ‐
Capital lease obligations‐current ‐ ‐ ‐
Total Current Liabilities 6,588,919 644,649 7,233,568
Non‐current Liabilities:
Deposits ‐ ‐ ‐
Notes payable ‐ 169,521,888 169,521,888
Bonds payable ‐ 766,123,043 766,123,043
Capital lease obligations ‐ 102,195,726 102,195,726
Total Non‐current Liabilities ‐ 1,037,840,657 1,037,840,657
Total Liabilities 6,588,919$ 1,038,485,306$ 1,045,074,225$
Fund Balance‐
August 31, 2013 Audited 108,357,470 237,031,590 345,389,060
Revenues Over Expenditures
Unrestricted 55,102,678 55,102,678
Restricted 4,024,748 4,024,748
Net Investment in Plant 21,888,333 21,888,333
Total Fund Balances, Unaudited 167,484,896$ 258,919,923$ 426,404,819$
Total Liabilities & Fund Balances 174,073,815$ 1,297,405,229$ 1,471,479,042$
1
I ncludes 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 April 30, 2014
6

11. as of April 30, 2014
TM CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST COLEMAN
EXTENDED
LEARNING
SYSTEM Grand Total
Salaries 23,995,731$ 24,851,833$ 18,957,200$ 26,695,497$ 15,452,830$ 11,217,173$ 10,472,344$ 42,276,929$ 173,919,537$
Employee Benefits ‐ ‐ ‐ ‐ 1,840 ‐ ‐ 18,152,880 18,154,720
Supplies & Gen 333,174 407,692 217,363 329,710 276,047 361,488 183,247 4,082,697 6,191,419
Travel 122,981 145,000 34,820 72,012 52,522 116,567 69,540 630,776 1,244,218
Marketing Costs 37,839 47,262 71,354 35,889 92,254 43,323 163,836 801,580 1,293,337
Rentals & Leases 6,810 142,173 958,739 534,591 80,752 469,051 28,633 1,579,637 3,800,386
Insurance/Risk Mgmt 906 406 50 462 ‐ ‐ ‐ 7,050,874 7,052,698
Contracted Services 331,938 316,738 86,263 63,346 119,639 387,225 25,192 26,020,226 27,350,567
Utilities 5,025 68 4,600 1,590 ‐ ‐ ‐ 11,357,922 11,369,205
Other Departmental Expenses 87,391 61,696 49,150 42,794 66,138 120,655 39,807 2,089,893 2,557,524
Instructional and Other Materials 489,151 293,296 143,102 249,224 153,705 342,991 490,373 8,585,203 10,747,044
Maintenance and Repair 191,453 50,567 43,210 83,402 39,922 90,866 117,703 1,279,494 1,896,617
Transfers/Debt ‐ 860,561 5,637,942 1,200,000 ‐ ‐ ‐ 23,048,863 30,747,366
Budget Commitments/Priority Funding 13,224 17,665 41,640 35,845 24,092 24,505 ‐ 1,620,026 1,776,997
Capital Outlay 488,758 785,767 76,752 279,177 130,459 482,529 157,995 7,600,441 10,001,879
Grand Total 26,104,381$ 27,980,725$ 26,322,185$ 29,623,539$ 16,490,200$ 13,656,373$ 11,748,670$ 156,177,441$ 308,103,514$
HOUSTON COMMUNITY COLLEGE
FY 2013‐14 Adjusted Budget by Colleges
7

12. FY 2012‐13 FY 2013‐14
Budget:
Adjusted Budget FY 2013‐14, Net 41,453,277$
Revenues Received:
Tuition 46,926,645 43,602,987 42,836,100
Waivers & Exemptions:
Dual Credit (4,877,897) (4,523,496) (4,540,138)
Other (1,985,247) (1,781,024) (1,942,596)
Total Waivers & Exemptions (6,863,144) (6,304,520) (6,482,734)
Total Tuition Revenue, Net 40,063,501$ 37,298,467$ 36,353,366$
Budget:
Budget FY 2013‐14, Net 6,565,665$
Revenues Received:
Tuition 8,677,989 6,951,685 6,733,122
Waivers & Exemptions:
Corrections (2,277,402) (1,670,691) (1,470,811)
Total EL Tuition Revenue, Net 6,400,587$ 5,280,994$ 5,262,311$
FY 2012‐13 FY 2013‐14
Dept of Corrections 2,277,402$ 1,670,691$ 1,470,811$ ‐11.96%
Dual Credit Waiver 4,877,897 4,523,496 4,540,138 0.37%
Other:
Employee Fee Exemptions 70,071 63,866 62,465 ‐2.19%
Firemen 25,475 25,234 21,414 ‐15.14%
Hazelwood 1,266,190 1,120,129 1,322,917 18.10%
Deaf & Blind 258,017 241,659 193,423 ‐19.96%
High Ranking Hi SCH Grad 2,418 2,418 1,240 ‐48.72%
Child of Disabled Vet ETC 1,686 7,600 ‐ ‐100.00%
Emp of State Coll & Univ 319 319 ‐ 0.00%
Nonres Teach/Research Asst 10,443 10,001 6,018 ‐39.83%
Nonres Competitive Scholar 2,301 2,301 11,346 393.09%
Senior Citizens 15,857 13,496 14,867 10.16%
Misc Tuition/Fees Waivers ‐ ‐ 576 0.00%
Scholarship Distribution ‐ ‐ 10,000 0.00%
Apprenticeship Waivers ‐ (38) ‐ ‐100.00%
Refugee Waiver ‐ (162) 183 ‐212.96%
Foster Children‐Resident 304,145 281,998 279,286 ‐0.96%
Undocumented Students ‐ ‐ 11,383 0.00%
TX Tomorrow Waiver ‐ ‐ 2,558 0.00%
Surviving Spouse/Children ‐ ‐ 2,120 0.00%
Peace Officer Exemption 14,275 12,203 2,800 ‐77.05%
Stipends 14,050 ‐ ‐ 0.00%
Total Other Exemptions 1,985,247 1,781,024 1,942,596 9.07%
Grand Total Exemptions & Waivers 9,140,546$ 7,975,211$ 7,953,545$ ‐0.27%
Year‐to‐Date
Activity thru
04/30/2014
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
8
Exemptions & Waivers
Thur April 30, 2014
Account
End of Year
Activity
Year‐to‐Date
Activity thru
04/30/2013
Year‐to‐Date
Activity thru
04/30/2014
Tuition
Tuition ‐ Extended Learning
Exemptions & Waivers
End of Year
Activity
Year‐to‐Date
Activity thru
04/30/2013