San Joaquin Delta Community Colle.docx

San Joaquin Delta
Community College District
Office of Fiscal Services
5151 Pacific Avenue
Stockton, CA 95207
TO: Board of Trustees
Jeff Marsee Ph.D, Superintendent/President
District Leadership
FROM: Michael Hill, Administrative Consultant
Raquel Puentes-Griffith, Controller

SUBJECT: 2011-12 Adoption Budget
The budget development process has been much smoother this
year than last. As you will see from the
presentation materials the changes from tentative to adoption
are smaller in number and less dramatic
than 2010-2011. This is a more typical pattern for the
unrestricted general fund portion of the budget.
The heavy lifting is normally done in preparation for the
tentative budget. We do place added emphasis
on the restricted funds moving from the tentative to adoption
budgets.
For the restricted funds there are no major surprises and with
the effort made during this last year by the
fiscal services staff and program managers the restricted funds
budgets are cleaner and reflect more
clearly the true status of programs.
Regarding the unrestricted general fund we are pleased to report
that there is some revenue improvement
as a result of the state budget that was adopted but at the same
time our estimate of the beginning fund
balance turned out to be higher than the actual results. We will

expand on these points in this
memorandum.
We also want to provide you with a sense of what the current
circumstance means for the 2012-2013
fiscal year. It has been the district strategy to approach the
state funding loss in a multi-year plan and the
2011-12 budget represents the first year of the plan.
State Budget
The state budget had to confront a shortfall of $26 billion.
About $13 billion was addressed back in
March through reduced funding of programs, the community
colleges included. This became the best
case scenario in the evaluative process. Facing more cuts to
close the gap for the remaining $13 billion,
extending taxes or a combination of both, the legislature and
governor could not reach agreement on how
to proceed. The process bogged down in the usual political
way.
The “May Revise” is that point where the state measures
revenue flows and makes adjustments to the
revenue estimates for the next year. When that measurement

occurred it was determined that the revenue
estimates could be increased which covered a portion of the $13
billion gap. In the final days of June to
get the budget out the door the revenue estimates were
increased further but because there was a sense the
numbers were soft and unlikely to materialize, triggers were
incorporated which would impose mid-year
cuts. The trigger date for making the determination is
December 15, 2011. The triggers are as follows:
Tier 0
If between $3 and $4 billion of the new revenue materializes, no
additional cuts beyond the best case will
be needed.
Tier 1
If the state only generates between $2 and $3 billion of the new
revenue, then community colleges will
lose $30 million of revenue and student fees will increase from
$36 to $46 a unit.
Tier 2

If less than $2 billion of the new revenue is received, then
community colleges (in addition to Tier 1
actions) will lose $72 million more in revenue.
District’s Approach
While at the time we prepared the tentative budget we did not
have these details the District did adopt a
strategy which is still consistent with the outcome of the final
state budget. We assumed a revenue loss
greater than the best case but targeted our FTES to achieve the
best case in the event funding did come
through at that level.
Given the uncertainty of the state budget and the fact that we
will not truly know what the budget is until
the year is half over the present strategy is further affirmed.
While this is good to know it still clouds our
ability to have clear direction on what to do about the 2012-
2013 year. It appears we will need to make
budget reductions for 2012-2013 but the ultimate dollar amount
is in question. Further as we look at on-
going expenses for step/column and health benefit cost
increases the intense local budget pressure
remains, absent any new revenues. The District is also mindful

of potential items that have budget
implications that are not included in 2011-12, but will have
future budget planning implications and affect
decisions on reduction levels. These are items such as
implementing recommendations of a classification
study, settlement of pending union salary issues and a possible
STRS rate increase.
The Change from Tentative to Adoption Budgets
On the revenue side of the equation the state funding went up
by about $1.3 million from the earlier
estimates. Please note that the District is anticipating state
apportionment at the Tier 2 level. If the final
outcome is better, then clearly that will improve our revenue
position. Based on the assessment from the
Chancellor’s Office, we have also incorporated a .5% one-time
deficit due to the anticipated shortfall in
student fees. Apart from these items, several smaller
adjustments to local revenue were made based on
end-of-year final numbers for 2010-2011. Lottery revenue was
also reduced due to the lower FTES levels
in 2011-12.
We did see a net increase in the expenditure budget due to the

unrestricted Lottery funding decrease
related to positions contained in the budget. There were some
minor operational increases that had not
been picked up when the tentative budget was completed. The
administration has been working with the
SERP results to establish what key operational positions needed
to be replaced, which departments
needed to be re-worked and those results are anticipated in the
budget.
One final piece of the expenditure budget has to do with
incorporating carryovers. These are items that
add to the expense budget but cannot be determined until the
books are closed. The prime example is
faculty travel which is governed by the CTA union contract.
There are some other carryovers as well but
this one is the most significant. Up until a year ago, carryovers
were a major problem for managing and
controlling the District budget. They totaled as much as $1.7
million in a recent fiscal year. This made
budget management and projections extremely difficult. Today
automatic carryovers are no longer the
expectation and approved carryovers are more in line with what

they should be.
The estimate of the beginning balance at the time of the
tentative budget was $15.4 million. This
estimate seemed to be solid and on target for a number of
months. Even as the District moved toward the
end of the year the data supported that number. Because this is
the first year the District is using new
tools to manage and evaluate the budget, there was no history
on what to expect at year end. June is the
catch up month for transactions since it closes out the year.
There was much greater activity than was
expected and some costs came in higher than anticipated. As a
result instead of a fund balance of $15.4
million, the fund balance is $13.2 million. For next year, the
District will have a better understanding of
the “June dynamic” and anticipate these costs in the modeling.
Further, some of the costs categories
contributing to the affect on fund balance are not expected to do
so next year.
Looking Forward
The state’s financial situation is not as dire as it was but still
contains substantial structural problems. The

national economic circumstance suggests that California will
not see a rapid return to prosperity. This
larger picture makes planning for the next couple of years more
difficult. Add to that our own internal
cost pressures and we see tough budget times at least in the
short term.
The District’s fund balance while not at the level we had
anticipated is still very strong and needs to be as
we wrestle with the financial issues confronting us. We need to
begin now planning for the 2012-2013
year even though we lack detailed information about our
funding. The greater control we exercise over
our fate, the better the outcome. As you will see from the
multi-year model, there may still be some
tough decisions ahead.
The Half-full Perspective
The Delta College community worked together to put in place a
reasonable, yet very lean budget for the
2011-12 fiscal year. The District will continue to provide
educational opportunity to more students than
the state will support, in spite of the fiscal downturn. This
budget demonstrated compassion in the way

staff reduction goals were achieved. The District has a strong
financial position to take on the next
battering wave of the financial storm and there is still
continuity and integrity in the educational programs
of the District. The strong financial position must be protected
through constant monitoring, exercising
financial prudence and with support of the collective college
community. The District in its approach to
building this budget avoided hysteria and demonstrated a quiet
strength and resolve which goes a very
long way in producing confidence and support for the needed
operational actions.
Attachments Included:
Attachment #
1 Impact of State Triggers on Delta
2 Major Budget Assumptions
3 Changes in Revenues 2011-12 Tentative Budget to 2011-12
Adoption Budget
4 Changes in Expenditures 2011-12 Tentative Budget to 2011-
12 Adoption Budget
5 Impact on Fund Balance

6 All Funds Summary
7 All Funds Description
8 Table of Budgeted Inter-fund Transfers
9 Multi-year Analysis Based on 2011-12 State Approved Budget
Attachment 1
1
2
3
4
5
6
The State will defund the community college system by $517
million. This represents the “Tier 2”
scenario. Impact on the District – a loss of $6M million which
is an estimated 1,240 FTES reduction.
The District will develop an FTES target for 2011-12 closer to
the “Best Case” to protect potential
revenue enhancement. The target will be 15,000 funded FTES.
The budget anticipates mitigation of the deficit created by the

state action over a three year period.
Funding reductions to categorical programs will result in
reduced expenditures in those programs.
The budget reflects SERP savings net of backfill costs for key
positions in District operations.
San Joaquin Delta Community College District
2011-12 Adopted Budget
September 13, 2011
General Fund Unrestricted
Major Budget Assumptions
A one-time deficit of .5% of $367k has been included in
anticipation of a System shortfall in student
fees of $25M.
Attachment 2
Funded FTES Revenues
2011-12 Base 16,233 79,458,176$
Funding Reductions enacted March 2011 (1,008) (4,592,698)
Best Case Funding Level for 2011-12 15,225 74,865,478$
Tier 1 Impact - $30 million system loss* - (440,000)

Tier 2 Impact - $72 million system loss (232) (1,056,000)
District's Funding at the Tier 2 Level 14,993 73,369,478$
One-time student fee deficit .5% (367,000)
Anticipated 2011-12 Apportionment Funding 73,002,478$
*The Chancellor’s Office has indicated that Tier 1 reductions
will be treated through the deficit
mechanism since it is one-time. This will not reduce the
required level of FTES the district must
generate. It is expected that this will be made up through the
increase of student fees from $36 to
$46 per unit in 2012-13.
Impact of State Triggers on District
September 13, 2011
Attachment 3
2011-12 Tentative Budget Revenues 77,251,900$
Increases to Revenue

Tier 2 Apportionment Increase 878,000$
Facilities Event Use 146,000
Community Education 125,000
Worknet Lease, Public Surplus, Ticket Sales 132,300
1,281,300$
Decreases to Revenue
Lottery (156,600)$
Program Customer Service (42,000)
(198,600)$
Net Change from 2011-12 Tentative to 2011-12 Adopted
1,082,700$ 1,082,700
2011-12 Adopted Budget Revenues 78,334,600$
September 13, 2011
Changes in Revenue
Attachment 4

2011-12 Tentative Budget Expenditures 80,937,700$
Increases to Expenditures
Lottery Salaries/Benefits 156,600$
Facilities Event Use 100,000
Misc Operations 27,000
Faculty Travel Base 16,200
299,800$
Decreases to Expenditures
Salaries/Benefits Adjmts (105,400)
Community Education, Program Customer Service (84,300)
(189,700)$
Net Change from 2011-12 Tentative to 2011-12 Adopted
110,100 110,100
2011-12 Adopted Budget Expenditures Ongoing 81,047,800$
Faculty Travel Carryover (one-time) 232,000$
Student Material Carryover (one-time) 106,600
2011-12 Adopted Budget Expenditures Ongoing and One-Time
81,386,400$

September 13, 2011
Changes in Expenditures
Attachment 5
Fund Balance June 30, 2011 13,202,583$
Adopted Budget Revenues 78,334,600
Adopted Budget Expenditures (81,047,800)
(2,713,200)$ (2,713,200)$
2011-12 Carryovers (one-time) (338,600)$
Projected Ending Fund Balance June 30, 2012 10,150,783$
Net Operating Results for 2011-12 Adopted Budget
(denotes deficit)
September 13, 2011

Impact on Fund Balance
Attachment 6
Fund Fund Description
Beginning Fund
Balance
Budgeted
Revenues
Budgeted
Expenditures
Projected
Ending Fund
Balance
1100 Unrestricted General 13,202,600$ 78,334,600$
81,386,400$ 10,150,800$
1200 Restricted General 139,700 10,337,000
10,337,000 139,700
2100 Debt Service 17,529,500 3,033,300
3300 Child Development - 1,435,900
1,435,900 -

3400 Farm 97,400 190,000 190,000
97,400
3900 Redevelopment 3,207,800 316,000
2,700,000 823,800
4100 Capital Projects 1,322,600 3,138,100
4,460,700 -
4200 Measure L Bond 57,496,300 67,999,400
125,495,700 -
5100 Bookstore 1,027,500 5,901,500 6,064,000
865,000
5200 Food Service - 1,353,100 1,353,100
-
6100 Self Insurance 1,600 1,719,000
1,719,000 1,600
7100 Associated Student Trust 309,000 329,100
7200 Student Rep Fee Trust 59,700 63,100
7400 Student Financial Aid 144,800 157,200
7500 Scholarship and Loan 2,241,300 2,292,400
7900 Other Trust Funds 596,100 621,600
OPEB (Other Post
Employment Benefits) 4,619,100 4,682,400

Totals 101,995,000$ 170,724,600$ 235,141,800$
23,257,400$
All Funds Summary
September 13, 2011
Attachment 7
General Fund (11)
General Fund – Restricted (12)
September 13, 2011
All Funds Description
The following fund description overview is based on the
California Community College
Budget and Accounting Manual that prescribes the accounting
practices and uniform coding
for all colleges in the California Community College System.
The General Fund is the primary operating fund of the district.

It is used to account for those
transactions that, in general, cover the full scope of operations
of the district (instruction,
administration, student services, maintenance and operations,
etc.). All transactions shall be
accounted for in the General Fund unless there is a compelling
reason (e.g., legal or
contractual requirement) to report them in another fund.
Revenues received by or for a
community college district from State apportionments or county
or local taxes (other than
moneys required to be placed in another fund) shall be
deposited in the General Fund of the
district.
For purposes of flexibility, the district may establish any
number of subfunds or accounts to
constitute its General Fund; however, for financial reporting,
these must be consolidated into
either the Unrestricted Subfund (11) or Restricted Subfund (12).
Division of the General
Fund into two subfunds reflects the need to differentiate truly
discretionary revenue from
restricted revenue, while preserving a complete accounting of
the financial operation and

support of educational programs. Accordingly, restricted
revenues (such as those for
categorically-funded programs) are accounted separately from
other general purpose
moneys, but classified as a component of the total fund that
provides instructional and
support services. The General Fund is held in the treasury of the
county having jurisdiction
over the community college district.
The Restricted Subfund is used to account for resources
available for the operation and
support of the educational programs that are specifically
restricted by laws, regulations,
donors, or other outside agencies as to their expenditure. Such
externally imposed
restrictions are to be contrasted with internally created
designations imposed by the
governing board on unrestricted moneys. In general,
unrestricted moneys can be used for
any legal purpose deemed necessary. Restricted moneys are
from an external source that
requires the moneys be used for specific purpose(s).
Moneys such as matching contributions for categorical

programs are unrestricted, but may
be designated by the governing board for those purposes.
Moneys designated as matching
contributions should be maintained in the General Fund,
Unrestricted Subfund.
Circumstances and evidence relative to restrictions may not
always be clear. The district
should seek Chancellor’s Office, legal, and/or contracted
auditor consultation as needed.
Attachment 7
Bond Interest and Redemption Fund (21)
Child Development Fund (33)
Redevelopment Fund (39)
Capital Projects Fund (41)
Measure L Bond Fund (42)
Bookstore Fund (51)
This fund is to be used only to record transactions related to the
receipt and expenditure of
local revenues derived from the property tax levied for the
payment of the principal and

interest on outstanding bonds of the district. The fund shall be
established and maintained in
the appropriate county treasury.
The Child Development Fund is the fund designated to account
for all revenues for, or from
the operation of, child care and development services, including
student fees for child
development services. Costs incurred in the operation and
maintenance of the child care
and development services are paid from this fund. This fund is
established and maintained
in the appropriate county treasury.
This fund is used to account for all other specific revenue
sources that are legally restricted
to expenditures for specified purposes that are not an integral
part of the district’s
instructional or administrative and support operation (e.g.,
dormitory replacement). This fund
may be established and maintained in the county treasury or, as
an alternative, the
governing board may establish a bank account with a financial
institution for each such fund
established.

The Capital Outlay Projects Fund is used to account for the
accumulation and expenditure
of moneys for the acquisition or construction of significant
capital outlay items, and
Scheduled Maintenance and Special Repairs (SMSR) projects.
The Capital Outlay Projects
Fund is used to account for the receipt and expenditure of
proceeds from the sale of district
bonds authorized pursuant to Education Code Section 15100 et
seq. In general, this fund
shall be established and maintained in the appropriate county
treasury and moneys shall be
used only for capital outlay purposes.
The Revenue Bond Construction Fund is used for acquisition or
construction. The Revenue
Bond Construction Fund is the fund designated in Education
Code Section 81961 for the
deposit of proceeds from the sale of all community college
revenue bonds authorized under
the provisions of Education Code Section 81901. Such deposits
are used to meet the costs
of acquisition or construction and all expenses of authorized
projects (i.e., dormitories or
other housing facilities, boarding facilities, student union or

student activity facilities, vehicle
parking facilities, or any other auxiliary or supplementary
facilities as authorized). Proceeds
from the sale of such bonds are deposited with the county
treasurer and, upon order of the
county auditor, credited to the district’s Revenue Bond
Construction Fund.
The Bookstore Fund is the fund designated to receive the
proceeds derived from the
district’s operation of a community college bookstore pursuant
to Education Code Section
81676 when it is the intent of the governing board to recover, in
whole or in part, the costs of
providing the services. All necessary expenses, including
salaries, wages, and cost of
capital improvement for the bookstore may be paid from
generated revenue.
Attachment 7
Food Service Fund (52)
Self Insurance Fund (61)
Associated Students Trust Fund (71)

Student Representation Fee Trust Fund (72)
Student Financial Aid Trust Fund (74)
Scholarship and Loan Trust Fund (75)
Other Trust Funds (79)
The Scholarship and Loan Trust Fund is used to account for
such gifts, donations,
bequests, and devises (subject to donor restrictions) which are
to be used for scholarships
or for grants in aid and loans to students. The Scholarship and
Loan Trust Fund may be
established and maintained in the country treasury.
Other Trust Funds are used to account for all other moneys held
in a trustee capacity by the
college or district for individuals, organizations, or clubs. Such
funds may be established and
maintained in the appropriate country treasury, or as an
alternative, the governing board
may establish a bank account for each trust.
The Cafeteria Fund is the fund designated to receive all moneys
from the sale of food or for
any other services performed by the cafeteria when it is the
intent of the governing board to

recover, in whole or in part, the costs of providing the services.
Costs incurred in the
operation and maintenance of such cafeteria are paid from this
fund. The term “cafeteria” as
used in this section is considered synonymous with the term
“food service.”
The Self-Insurance Fund is the fund designated by Education
Code Section 81602 to
account for income and expenditures of self-insurance programs
authorized by Education
Code Section 72506(d). This fund is maintained in the county
treasury and used to provide
for payments on deductible types of insurance policies, losses
or payments arising from self-
insurance programs, and losses or payments due to noninsured
perils.
The Associated Students Trust Fund is used to account for
moneys held in trust by the
district for organized student body associations (excluding
clubs) established pursuant to
Education Code Section 76060. The governing board must
provide for the supervision of all
moneys raised by any student body or student organization
using the name of the college.

The Student Representation Fee Trust Fund is used to account
for moneys collected
pursuant to Education Code Section 76060.5 that provides for a
student representation fee
of one dollar per semester if approved by two-thirds of the
students voting in the election.
The fee is to be expended to provide for the support of
governmental affairs
representatives who may be stating their positions and
viewpoints before city, county, and
district governments and before offices and agencies of the
State government. A student
may, for religious, political, financial or moral issues, refuse to
pay the student
representation fee. Fees collected shall be under the custody of
the district's chief fiscal
officer.
The Student Financial Aid Trust Fund is used to account for the
deposit and direct payment
of government-funded student financial aid, including grants
and loans or other moneys
intended for similar purposes and the required district matching
share of payments to
students. The Student Financial Aid Trust Fund may be

established and maintained in the
county treasury.
Attachment 8
Transfers Out from Unrestricted General Fund Totaling
$220,000
1 Transfer of $220,000 to Child Development Fund for
operational support costs.
Increase to Fund 33 Child Development Fund 220,000$
Decrease to Fund 11 General Unrestricted Fund (220,000)$
Transfers Out from Bookstore Fund Totaling $412,803.
2
Increase to Fund 52 Food Service Fund 102,142$
Decrease to Fund 51 Bookstore Fund (102,142)$
3
Increase to Fund 11 General Unrestricted Fund 310,661$
Decrease to Fund 51 Bookstore (310,661)$

September 13, 2011
Table of Inter-Fund Budgeted Transfers
Transfer of $310,661 to General Fund for support salaries and
benefits.
Transfer of $102,142 to Food Service Fund for operational
support
costs.
Attachment 9
State Legislated Version
FTES loss of 1,240
Unrestricted General Fund
Reflects Tier 2 of Enacted State Budget
FY 11-12 FY 12-13 FY 13-14 FY 14-15
Budgeted Revenue 84,653,000$ 78,334,600$ 79,141,600$
Adjustments 136,600
Anticipated deficit in 11-12 .5% (367,000) 367,000
Restore Tier 1 440,000
State take away $517 million, Tier 1 and 2 (6,088,000)

Revised Revenue 78,334,600$ 79,141,600$ 79,141,600$
Budgeted On going Expenses 81,047,800$ 81,047,800$
79,928,800$
Step/Column Increases 655,000 655,000
Health Benefits Cost Increases 1,200,000 1,200,000
2nd half year of Pershing Lease (174,000)
Balance of SERP savings (300,000)
Revised expenditures 81,047,800$ 82,428,800$ 81,783,800$
Carryovers One Time 338,600$
Revenue less Expense (3,051,800)$ (3,287,200)$
(2,642,200)$ 257,800$
Planned Expenditure Reductions* 2,500,000 2,700,000
Beginning fund balance 13,202,583$ 10,150,783$ 9,363,583$
9,421,383$
Estimated Ending Balance 10,150,783 9,363,583
9,421,383
Amount of Fund Balance Spent (3,051,800)$ (787,200)$
57,800$
District General Reserve 5% 4,052,390 4,121,440
4,089,190
Difference 6,098,393$ 5,242,143$ 5,332,193$

* 2011-12 budget totals include reductions of $2.75 million
Budget Planning Scenarios
September 13, 2011
2011-12 Fiscal Year and Beyond
Please note the figures used are estimates based on current
information and subject to change. Potential and significant
costs
such as recommendations of a districtwide classification study,
pending CTA salary issue, CalSTRS increase and other
increases
will affect fund balance and could increase planned expenditure
reductions.
Actual Adopted Adopted
2010-11 2010-11 2011-12
Federal 44,873$ 69,629$ 69,629$ 0.0%
State 55,794,560 50,777,712 48,591,478 -4.5%
Local 29,119,697 31,317,302 29,342,849 -6.7%
Transfers In 650,413 310,661 330,661 6.0%

Total Revenue 85,609,543$ 82,475,304$ 78,334,617$
-5.3%
Certificated Salaries 30,831,719$ 31,529,514$
30,793,405$ -2.4%
Classified Salaries 17,973,485 19,446,646 19,069,175
-2.0%
Benefits 20,202,957 21,542,745 20,150,795 -6.9%
Supplies 1,176,276 1,739,482 1,441,297 -20.7%
Other Operating Expense 10,284,007 10,589,443 9,154,315
-15.7%
Capital Outlay 774,810 682,812 557,391 -
22.5%
Transfers/Other Outgo 1,786,729 707,307 220,105
-221.3%
Total Expenditures 83,029,983$ 86,237,949$
81,386,483$ -6.0%
Net Operating Results
Revenue - Expenditures
( ) denotes a deficit 2,579,560$ (3,762,645)$
(3,051,866)$
Beginning Fund Balance 10,623,023$ 10,623,023$
13,202,583$
Ending Fund Balance
After operating results

( ) denotes a deficit 13,202,583$ 6,860,378$
10,150,717$
Variance
Adopted 2011 to
2012
Adopted Budget - General Fund Unrestricted
2011-12
2010-11 2010-11 2011-12
Federal 2,728,442$ 3,462,707$ 2,124,233$ -63.0%
State 6,919,935 7,769,914 7,174,331 -8.3%
Local 1,054,988 989,589 1,038,427 4.7%
Transfers In 166,821 100,000 -
0.0%
Total Revenue 10,870,186$ 12,322,210$ 10,336,991$
-19.2%
Certificated Salaries 1,368,781$ 1,286,718$ 1,162,499$
-10.7%
Classified Salaries 2,959,116 3,486,714 3,134,292

-11.2%
Benefits 1,243,116 1,425,977 1,453,310 1.9%
Supplies 446,597 340,718 255,513 -
33.3%
Other Operating Expense 1,561,460 3,027,287
2,533,561 -19.5%
Capital Outlay 2,279,812 1,950,409 1,145,721 -
70.2%
Transfers/Other Outgo 871,597 804,387 652,095
-23.4%
10,336,991$ -19.2%
( ) denotes a deficit 139,707$ -$ -$
Beginning Fund Balance -$ -$
139,707$
Ending Fund Balance
( ) denotes a deficit 139,707$ -$ 139,707$
Variance
Adopted 2011 to
2012

Adopted Budget - General Fund Restricted
2011-12
2010-11 2010-11 2011-12
Federal Food Program 93,079$ 105,803$
109,992$ 3.8%
Federal Child Care Access - - -
0.0%
Federal/State Other Grants 912 4,189
50,000 0.0%
State Meal Reimbursement 4,932 5,885
5,885 0.0%
General Childcare 341,381 511,620 366,313
-39.7%
State Preschool 626,515 650,000 640,000
-1.6%
State Other - 3,506 3,506
0.0%
Interest 2,213 500 154 -
224.7%

Parent Fees 20,795 40,000 40,000
0.0%
Other Revenue 950 - -
0.0%
Transfer From General Fund* 398,119 600,000
220,000 -172.7%
Total Revenue 1,488,896$ 1,921,503$ 1,435,850$
-33.8%
Salaries 991,911$ 1,165,129$ 821,476$ -
41.8%
Benefits 445,825 519,255 472,326 -
9.9%
Supplies 4,507 10,795 4,006 -
169.5%
Food Supplies 44,154 99,978 80,000
-25.0%
Operating Expenses 2,226 3,042 3,042
0.0%
Indirect - 120,904 - 0.0%
New Equipment 273 2,400 5,000
52.0%
Building Improvements 50,000 100.0%
Transfers Out - - -
0.0%

Total Expenditures 1,488,896$ 1,921,503$ 1,435,850$
-33.8%
( ) denotes a deficit -$ -$ -$
Beginning Fund Balance -$ -$ -$
Ending Fund Balance
Variance
Adopted 2011 to
2012
Adopted Budget - Child Development Center Fund
2011-12
2010-11 2010-11 2011-12
Crop Sales 194,256$ 190,000$ 190,000$
0.0%
Total Revenue 194,256$ 190,000$ 190,000$

0.0%
Supplies 3,007$ 2,000$ 8,500$
76.5%
Fuel 390 5,500 3,000 -83.3%
Tools 1,814 500 - 0.0%
Utilities 14,912 18,050 16,800 -
7.4%
Contract Services 18,768 23,000 23,700
3.0%
Repairs 3,796 7,500 2,500 -
200.0%
Other - - - 0.0%
Crop Costs 134,134 133,450 130,500 -
2.3%
New Equipment 302 - 5,000
100.0%
Total Expenditures 177,123$ 190,000$ 190,000$
0.0%
( ) denotes a deficit 17,133$ -$ -$
Beginning Fund Balance 80,316$ 80,316$
97,449$

Ending Fund Balance
( ) denotes a deficit 97,449$ 80,316$ 97,449$
Variance
Adopted 2011 to
2012
Adopted Budget - Farm Fund
2011-12
2010-11 2010-11 2011-12
Local 301,496$ 450,200$ 300,000$ -50.1%
Interest 15,828 - 16,000
Total Revenue 317,324 450,200 316,000
-42.5%
Health & Safety
Improvement -$ 3,290,525$ 1,000,000$
-229.1%
Stockton Restroom
Renovations - - 1,700,000
100.0%

Total Expenditures -$ 3,290,525$
2,700,000$ -21.9%
Revenue -
Expenditures
( ) denotes a deficit 317,324$ (2,840,325)$
(2,384,000)$
Beginning Fund
Balance 2,890,525$ 2,890,525$ 3,207,849$
Ending Fund Balance
( ) denotes a deficit 3,207,849$ 50,200$ 823,849$
Adopted Budget - Redevelopment District Agency (RDA) Fund
2011-12
Variance
Adopted 2011
to 2012
2010-11 2010-11 2011-12
State Construction Grant 14,046,587$ 17,115,903$

3,080,447$ -455.6%
Scheduled Maintenance - 52,643 52,643
0.0%
Interest 4,474 12,000 5,000 -
140.0%
Local Revenue 308,193 0.0%
Interfund Transfer - - -
0.0%
Total Revenue 14,359,254$ 17,180,546$ 3,138,090$
-447.5%
Capital Outlay 14,893,093$ 19,037,020$ 4,460,725$
-326.8%
-326.8%
( ) denotes a deficit (533,839)$ (1,856,474)$
(1,322,635)$
1,322,635$
Ending Fund Balance
( ) denotes a deficit 1,322,635$ -$ -$

Adopted Budget - Capital Projects Fund
2011-12
Variance
Adopted 2011
to 2012
2010-11 2010-11 2011-12
Measure L Bond - Series A,
B and Refunding -$ 67,999,418$ 67,999,418$
0.0%
Interest 374,199
Total Revenue 374,199$ 67,999,418$ 67,999,418$
0.0%
Capital Outlay 11,086,173$ 136,207,690$ 125,495,716$
-8.5%
125,495,716$ -8.5%
( ) denotes a deficit (10,711,974)$ (68,208,272)$
(57,496,298)$

57,496,298$
Ending Fund Balance
( ) denotes a deficit 57,496,298$ -$ -$
Adopted Budget - Measure L Bond Fund
2011-12
Variance
Adopted 2011 to
2012
San Joaquin Delta College
Measure L Bond Program
Financial Report as of 06/30/11
2005 Series A Release 90,000,000$
Series A Premium 1,809,984
Series A Interest 10,006,332
2006 Series A Refunded 15,500,000
Series A Refunded Premium 1,162,080
Series A Refunded Interest 1,872,409
2008 Series B Release 92,000,582
Series B Premium 2,405,257
Series B Interest 2,416,093

Budget to Date 217,172,737$
Future Releases 67,999,418
285,172,155$
Total Bond Program Expenditures
Total Bond Program
Budget Reconciliation
Total Bond Program Budget
FY
0
4-
05
FY
0
5-
06
FY
0
6-
07
FY
0

7-
08
FY
0
8-
09
FY
0
9-
10
FY
1
0-
11
P
ro
gr
am
to
D
at
e
2005 Measure L Series A 17,935,370$ $ 8,033,955

13,869,194$ 30,362,081$ 31,608,781$ 6,607$
101,815,988$
2006 Measure L Refunded - 1,162,080
117,324 577,169 1,786,567 5,849,812 3,816,635
13,309,587
2008 Measure L Series B - - -
- 16,460,586 20,820,740 7,269,538
44,550,864
17,935,370$ $ 9,196,035 13,986,518$ 30,939,250$
49,855,934$ 26,677,159$ 11,086,173$ 159,676,439$ Total
Bond Program Expenditures
Program to Date
Budget
Project Expenditures by Category
Projects B
oa
rd
A
pp
ro
ve
d
Si
te
A

cq
, D
ev
&
P
la
nn
in
g
Pr
og
ra
m
&
Pr
oj
ec
t M
gm
t
D
es

ig
n
C
on
st
ru
ct
io
n
-
In
di
re
ct
C
on
st
ru
ct
io
n
-
D
ire

ct
G
rp
II
E
qu
ip
O
th
er
*
To
ta
l
Ex
pe
nd
ed
Closed Stkn Refurbishments 26,500 26,500
26,500
Budd Remediation (Title IX) 869,000 2,298
135,965 99,718 369,442 41,503 648,926
Central Plant Upgrade 4,100,000 73,973 198,002
573,212 3,234,006 4,079,193
Danner Safety 600,000 2,443 2,443

DeRicco Student Services 29,465,000 118,908
1,276,394 1,017,081 2,654,579 22,951,927 826,375
28,845,264
District Data Center 11,589,000 18,000 203,060
575,799 1,155,509 7,497,032 638,184
10,087,584
Facilities Master Plan 300,000 270,543 270,543
Football Track PG 5,016,000 80,718 164,524
424,554 140,502 4,181,647 11,000 5,002,945
Forum Renovations 3,890,623 -
Goleman LRC 12,081,500 14,241 561,858
1,060,997 2,123,828 6,894,559 827,709
11,483,192
Holt/Budd Shop Renovations 46,000,000 10,000
10,000
Infra - Energy Mgmt System 1,000,000 112
829,401 62,476 891,989
Infra - Low Voltage 3,607,000 43,380 95,322
332,337 311,150 221,199 164,546 1,167,934
Math & Science Reserve 3,042,676
*Lodi Outreach Facility 12,257,324 15,300,000 16,515
16,515
Manteca Barn/Shade/Fence 720,000 10,637 24,129
34,766
Math & Science 46,874,311 292,949 1,239,806
3,786,495 1,721,340 5,342,763 12,383,353
Phelps Police Building Services 1,265,000 (71)
31,557 130,870 546,103 202,054 910,513
Shima CAT Program 13,300,000 6,721 624,150
414,254 152,543 3,101 1,200,769
Softball Field - Parking PT 4,247,000 66,054
156,392 372,485 152,402 3,473,224 9,000
4,229,557
South Campus MH On-Site 13,138,991 673,556 385,024
650,262 1,127,140 6,590,414 11,135 9,437,531
Valley Springs 30,000 21,855 21,855

Reserve for Arbitrage Interest Rebate 989,769 842,866
842,866
Program Contingency 2,676,535 (3,725) (3,725)
Cost of Issuance 5,377,321 5,377,321 5,377,321
Debt Reduction 11,941,892 11,941,892 11,941,892
-
Total Current Projects 234,378,942$ 1,307,806$ 4,205,008$
9,233,813$ 11,704,448$ 61,539,190$ 2,734,607$
18,158,354$ 108,883,226$
Total Closed Out Projects 50,793,213$ 13,096,268$
5,646,613$ 6,716,587$ 2,465,802$ 18,397,602$ 4,470,341$
-$ 50,793,213$
Measure L Bond Program 285,172,155$ 14,404,074$
9,851,621$ 15,950,400$ 14,170,250$ 79,936,792$ 7,204,948$
18,158,354$ 159,676,439$
* FMP Approved Project(s) listed above are comprised of
multiple current budget amounts.
A
ct
iv
e
Bond Budget Reconciliation
Measure L Bond, Refunded and State Funds

as of 06/30/11
Projects
Bond
Budget
State
Budget Total Budget
Budd Remediation (Title IX) 869,000 -
869,000
Central Plant Upgrade 4,100,000 -
4,100,000
Danner Safety Issues 600,000 - 600,000
DeRicco Student Services 29,465,000 -
29,465,000
District Data Center 11,589,000 -
11,589,000
Facilities Master Plan 300,000 - 300,000
Football Track PG 5,016,000 - 5,016,000
Forum Renovations 3,890,623 3,890,623
Goleman LRC 12,081,500 8,504,000 20,585,500
Holt/Budd Shop Renovations 46,000,000 46,000,000

Infra - Energy Mgmt System 1,000,000 -
1,000,000
Infra - Low Voltage 3,607,000 -
3,607,000
Lodi Outreach Facility 12,257,324 -
12,257,324
Manteca Barn/Shade 720,000 - 720,000
Math & Science 46,874,311 22,277,963 69,152,274
Math & Science Reserve 3,042,676 3,042,676
Phelps Police Building Services 1,265,000 -
1,265,000
Shima CAT Program 13,300,000 -
13,300,000
Softball Field - Parking PT 4,247,000 -
4,247,000
South Campus MH On-Site 13,138,991 -
13,138,991
Stockton Refurbishments 26,500 -
26,500
Stkn Restroom Renovations - -
Valley Springs 30,000 30,000
Program Contingency 2,676,535 -

2,676,535
Reserve for Arbitrage Interest Rebate 989,769 -
989,769
Cost of Issuance 5,377,321 - 5,377,321
Debt Reduction 11,941,892 - 11,941,892
Total Active Projects 234,405,442$ 30,781,963$
265,187,405$
Total Closed Out Projects 50,766,713 17,119
50,783,832
Total Budget 285,172,155$ 30,799,082$ 315,971,237$
A
c
ti
v
e
Program Contingency Summary
as of 06/30/11
Closed Project Name

Board Approved
Budget
Total
Expenditures
Excess Budget
to Contingency
Stkn Refurbishments 2,000,000$ (26,500)
1,973,500$
2,000,000$ (26,500)$ 1,973,500$
Beginning Contingency Balance from Q3-11 328,836$
Stkn Refurbishments 1,973,500
Interest Revenue Refunding Series A 57,707
Interest Revenue Series B 316,492
Ending Contingency Balance as of 06/30/11 2,676,535$
Active Project Reference to Ballot Language
as of 06/30/11

1 2 3 4 5
Ref Active Projects Budget / Actual Other
Repair leaky
roofs, decaying
walls, electrical
wiring
Improve fire
safety
Remove
asbestos
Expanding/establishing
Stockton, Manteca,
Tracy, Lodi/Galt, Foothill
area
campuses/education
centers
Upgrading,
acquiring,

constructing,
equipping
buildings, sites,
classrooms
5 Budd Remediation (Title IX) 869,000.00$ -$ -$
-$ -$ -$ 648,926.00$
5 Central Plant Upgrade 4,100,000 4,079,193
5,2 Danner Safety 600,000 2,443
5 DeRicco Student Services 29,465,000 28,845,264
5 District Data Center 11,589,000 10,087,584
2,1,5,4
Facilities Master Plan 300,000 270,543
5 Football Track PG 5,016,000 5,002,945
5 Forum Renovations 3,890,623
5 Goleman LRC 12,081,500 11,483,192
5,3 Holt/Budd Shop Renovations 46,000,000 10,000
5 Infra - Energy Mgmt System 1,000,000 891,989
5 Infra - Low Voltage 3,607,000 1,167,934
4 Lofi Outreach Facility 12,257,324 16,515

4 Manteca Barn/Shade 720,000 34,766
5 Math & Science 46,874,311 12,383,353
5 Math & Science Reserve 3,042,676
5 Phelps Police Building Services 1,265,000 910,513
5 Shima CAT Program 13,300,000 1,200,769
5 Softball Field - Parking PT 4,247,000 4,229,557
4 South Campus MH On-Site 13,138,991 9,437,531
4 Valley Springs 30,000 21,855
Reserve for Arbitrage Interest
Rebate 989,769 842,866
Program Contingency 2,676,535 (3,725)
Cost of Issuance 5,377,321 5,377,321
Debt Reduction 11,941,892 11,941,892
Closed Projects 50,793,213 398,858 1,665,270
805,471 27,484,582 20,439,032
Measure L Bond Program 285,172,155$ 18,158,354$
398,858$ 1,665,270$ 805,471$ 37,265,792$
101,382,694$
Measure L Bond Total Expenditures 159,676,439$

Measure L Ballot Language
San Joaquin Delta Community College District College
Capital Projects, Measure L Bond, and Redevelopment Funds
Project List
6/30/2011
Beginning Fund Budgeted Budgeted
Projected
Ending Fund
Balance Other Total Balance
Measure L Bond - Series A, B and Refunding 57,496,298$
67,999,418$ 125,495,716$ -$
-
Stkn Restroom Renovations (RDA Funds) 1,700,000
1,700,000 -
Health & Safety Improvements (RDA Funds) 1,000,000
1,000,000 -
RDA Unallocated 507,849 316,000 823,849
-
09 Pool Replaster & Repair Phase II 52,643 52,643

105,286 -
Goleman LRC - Construction 37,772 37,772 -
Cunningham Math & Sci - Construction 3,042,675 3,042,675
-
Student Services System 721,376 721,376 -
Timekeeping System 126,180 126,180 -
Artificial Turf 65,000 65,000 -
Energy Savings 285,595 285,595 -
Loading Dock Repair 1,200 1,200 -
Upgrade Mailboxes 35,139 35,139 -
Capital Projects Unallocated 35,502 5,000
40,502 -
Total Projects 62,026,782$ 71,453,508$ 132,656,441$
823,849$
2010-11 2010-11 2011-12
Book Sales 5,287,810$ 6,828,201$ 4,775,655$ -
43.0%
Merchandise Sales 1,189,405 1,287,288 1,085,909
-18.5%

Other Revenue 29,030 10,700 40,000
73.3%
Total Revenue 6,506,245$ 8,126,189$ 5,901,564$
-37.7%
Cost of Goods Sold 4,477,009$ 5,496,000$ 3,997,801$
-37.5%
Salaries 747,840 890,186 734,793 -
21.1%
Employee Benefits 243,131 311,867 269,115
-15.9%
Supplies 22,802 4,700 4,700
0.0%
Freight Out 101,163 23,500 40,000
41.3%
Banking, Travel, Dues 2,345 7,500 -
0.0%
Credit Card Fees 77,703 100,000 95,802
-4.4%
Equipment - - - 0.0%
Rental Expense 200,000 200,000 200,000
0.0%
Other Expense 165,748 169,500 42,500
-298.8%

Depreciation Expense 9,534 20,000 17,000
-17.6%
Total Operating Expenditures 6,047,275$ 7,223,253$
5,401,711$ -33.7%
Other Expenditures:
Student Handbook (4,315)$ 15,000$ 63,000$
76.2%
Transfers Out:
Food Service 457,452$ 245,960$ 102,142$
-140.8%
Nonresident Tutors - - -
0.0%
Student Associations - - -
0.0%
Drama - - - 0.0%
Support Salaries 310,661 310,661 310,661
0.0%
Promotion 150,000 150,000 150,000
0.0%
Intramurals 900 900 900
0.0%
Competitions 35,600 35,600 35,600
0.0%
Total Bookstore Transfers 954,613$ 743,121$

599,303$ -24.0%
-31.6%
( ) denotes a deficit (491,328)$ 144,815$
(162,450)$
1,027,543$
Ending Fund Balance
( ) denotes a deficit 1,027,543$ 1,663,686$ 865,093$
Adopted Budget - Bookstore Fund
2011-12
Variance
Adopted 2011 to
2012
2010-11 2010-11 2011-12
Food Sales 1,021,908$ 1,363,606$ 1,041,000$ -

31.0%
Catering Sales -$ -$ 200,000$
100.0%
Other Revenue 101,264 86,000 10,000
-760.0%
Total Revenue 1,123,172$ 1,449,606$ 1,251,000$
-15.9%
Cost of Sales 519,417$ 561,550$ 457,500$
-22.7%
Salaries 646,679 612,450 503,259 -
21.7%
Employee Benefits 205,178 268,982 180,649
-48.9%
Supplies 76,775 70,200 71,100
1.3%
Sales Tax 10,090 21,000 15,000 -
40.0%
Laundry 23,659 18,000 - 0.0%
Repairs 659 2,200 1,200 -
83.3%
Uniforms 2,356 2,400 2,500
0.0%
Rental Expense 79,184 79,184 79,184
0.0%

Other Expense 8,932 52,300 37,950
-37.8%
Non-Consumable Supplies - 3,500 -
0.0%
New Equipment 4,043 1,000 100.0%
Depreciation 3,652 3,800 3,800
0.0%
-25.3%
( ) denotes a deficit (457,452)$ (245,960)$
(102,142)$
Trfr From Bookstore 457,452 245,960 102,142
-140.8%
Beginning Fund Balance -$ -$ -$
Ending Fund Balance
Adopted Budget - Food Service Fund
2011-12

Variance
Adopted 2011 to
2012
2010-11 2010-11 2011-12
Interest 12,779$ 17,840$ 13,000$ -
37.2%
Contributions from Other
Funds 1,982,666 1,714,250 1,706,000 -0.5%
Transfers In 975,000 - -
0.0%
Total Revenue 2,970,445$ 1,732,090$ 1,719,000$
-0.8%
Insurance Premiums 610,123$ 651,638$ 694,400$
6.2%
Other Operating Expense 2,778,970 1,209,665
979,600 -23.5%
Equipment 29,293 28,083 45,000
37.6%
Transfers Out 250,000 - -
0.0%

-9.9%
( ) denotes a deficit (697,941)$ (157,296)$ -$
Beginning Fund Balance 699,585$ 699,585$ 1,644$
Audit Adjustment -$
Ending Fund Balance
( ) denotes a deficit 1,644$ 542,289$ 1,644$
Variance
Adopted 2011 to
2012
Adopted Budget - Self Insurance Fund
2011-12
Laramie County
Community College
BUDGET STUDY SESSION
Community College District’s Annual Budget
For Fiscal Year

Beginning July 1, 2012, and Ending June 30, 2013
Presented to the Board of Trustees on April 4, 2012
TM
2012-13 OPERATING BUDGET
TABLE OF CONTENTS
MEMBERS
Board of Trustees
...............................................................................................
......................... 3
President’s Cabinet
...............................................................................................
...................... 3
INTRODUCTION
Memorandum from the President
......................................................................................... ......
4
Percent of Budget in Support of the Strategic Directions Pie
Chart ........................................... 8
Enrollment..............................................................................
..................................................... 9

Comparative Expenditures Per Student FTE
............................................................................ 10
Expenditures by Program
............................................................................................ ...
.......... 11
Expenditures by Program / FY 2012 Budget
............................................................................ 12
Comparative Revenue Per Student FTE
................................................................................... 13
OPERATING FUNDS
Estimated Funds Available
...............................................................................................
........ 14
Proposed Distribution
...............................................................................................
................ 15
Proposed One-Time Expenses
...............................................................................................
... 17
Revenues
...............................................................................................
.................................... 18
Expenditures
...............................................................................................
.............................. 19

Pie Chart - Revenue and Expenditures
..................................................................................... 21
Summary
...............................................................................................
.................................... 22
ONE MILL
Revenue..................................................................................
................................................... 23
Expenditures
...............................................................................................
.............................. 24
Pie Chart – Revenue and Expenditures
..................................................................................... 25
Summary
...............................................................................................
.................................... 26
AUXILIARY FUND
Revenue..................................................................................
................................................... 27
Expenditures
...............................................................................................
.............................. 28

..................................................................................... 29
Summary
...............................................................................................
.................................... 30
FY 2012-13 Operating Budget 2 April 4, 2012
FIVE MILL
Revenue.......................................................................... ........
................................................... 31
Expenditures
...............................................................................................
.............................. 31
Summary
...............................................................................................
.................................... 32
RESTRICTED FUNDS
Revenue Detail
...............................................................................................
........................... 33
Revenue..................................................................................

................................................... 34
Expenditures
............................................................................................ ...
.............................. 35
..................................................................................... 36
Summary
...............................................................................................
.................................... 37
ENDOWMENT FUND
Revenue..................................................................................
................................................... 38
Expenditures
...............................................................................................
.............................. 38
..................................................................................... 39
Summary
...............................................................................................
.................................... 40
PLANT FUND
Revenue..................................................................................
................................................... 41

Expenditures
...............................................................................................
.............................. 42
Pie Chart –
Revenue..................................................................................
................................ 44
Summary
...............................................................................................
.................................... 45
FUND BUDGET SUMMARY
Summary
...............................................................................................
.................................... 46
Pie
Chart......................................................................................
.............................................. 47
BOARD OF TRUSTEES
Greg Thomas, Chairman

Carol Merrell, Vice Chairwoman
Ed Mosher, Treasurer
Dr. Kevin Kilty, Secretary
Bill Dubois
John R. Kaiser
Brenda Lyttle
PRESIDENT’S CABINET
Dr. Joseph Schaffer, President
Dr. Marlene Tignor, Vice President, Instructional Services
Carol Hoglund, Vice President, Administration and Finance
Dr. Grant Wilson, Interim Vice President, Student Services
Stan Torvik, Vice President, Workforce and Community

Development
Lisa Murphy, Executive Director of Public and Governmental
Relations
Peggie Kresl-Hotz, Executive Director, Human Resources
Tom Bradley, Executive Director, Foundation
MEMORANDUM
To: Laramie County Community College Board of Trustees
From: Dr. Joe Schaffer, President
Date: March 28, 2012
RE: Proposed FY13 Budget
On behalf of the faculty, staff, and students at Laramie County

Community College (LCCC), it is my
pleasure to present you with our proposed budget for the
2012/2013 Fiscal Year. In the next few pages
of this memorandum, I want to share with you the broad context
in which we developed this budget, as
well as illustrating how it adheres to the parameters of our
social, fiscal, and political environments,
meets your expectations and priorities, and ultimately aligns
with your strategic plan and the direction
you provided me early in my tenure here at LCCC.
State Context
Over the past decade, the Wyoming state standard budget has
nearly doubled. In his budget proposal
1
,
Governor Matt Mead stated this rapid growth “needs to be
reversed and funding stabilized at a
sustainable level.” This is the same tenor in which the Joint
Appropriations Committee (JAC) took up
its work in mid-January. Unfortunately, as a result of projected
decreases in the price of natural gas, an
estimated decrease of $100 million in State revenue prompted
the Governor to recommend $64 million

in cuts to his original budget.
The Governor’s original budget proposed a relatively flat
standard budget for Wyoming’s community
colleges, as well as $14.4 million in enrollment growth funding.
As a result of the decreased revenue
estimates, he recommended the JAC reduce that amount to $8.8
million. The JAC completely
eliminated all enrollment growth funding in the budget it
advanced to the Legislature. However, the
Legislature restored $7.5 million of enrollment growth funding
in the budget bill it passed, which was
signed by the Governor.
Throughout and since the Legislature has convened, it has been
clear that the expectations have been to
hold the standard budget, and hold State-funded employee
salaries, with only modest allowances for
performance and market adjustments. Even with the restoration
of enrollment growth funding, the
Legislature’s expectations are that those resources should be
applied to the variable costs associated with
enrollment growth over the past years, and not pay raises or
salary adjustments.

Given the budget passed by the Legislature, and after
consideration for the tuition increases approved by
the Wyoming Community College Commission (WCCC), and
finally as a result of the workings of the
WCCC funding formula, we estimated LCCC will have
approximately $2 million in additional revenue
in FY13.
1
2013-2014 Biennium State Budget Requests: Requests and
Recommendations. Available at
http://ai.state.wy.us/budget/20132014Budget.aspx
http://ai.state.wy.us/budget/20132014Budget.aspx
Institutional Context
Shortly after I started at LCCC, I entered mid-stream into the
development of this budget. Fortunately,
the campus and its able staff were already building a budget that
was in line with the institutional

context. This was no small feat, given the multiple parameters
the institution was – and is – working
within. First, and probably least significant, was the transition
in the College’s presidential leadership.
Second was the institution’s strategic and campus master plans.
Third was the Organizational
Assessment and the recommendations provided from the College
Brain Trust (CBT). Finally, and
probably most significant, was the general direction from you,
the Trustees.
Since becoming part of the budget process, I have worked
closely with the College’s leadership to
ensure your priorities are incorporated into the proposed FY13
budget. My interpretation of these, and I
will admit some massaging of my own based on my first few
months on the ground at LCCC, has led us
to focus this budget on the following:
adaptation, and implementation of the
recommendations within the Organizational
Assessment;
structure at the College that addresses
the elements in the Organizational Assessment as well as

existing institutional challenges while
managing the human resources at LCCC;
projects identified as priorities in the
campus master plan;
the General Fund; and
resources to help the institution
navigate unanticipated opportunities and challenges in the near
future.
Although some of these priorities will take multiple fiscal years
and accompanying budgets to be fully
satisfied, I believe the proposed FY13 budget is a good start. In
the remainder of this memorandum I
will provide more specific examples to describe what is, and
what is not within this budget that may
substantiate this claim.
What is in the FY13 Budget
Included in this budget are numerous examples of how we have
addressed the broader state context, as
well as your priorities and our belief in what is needed to
advance LCCC into the future. Here are some

examples:
into instruction, human resources,
and targeted operations increases.
truction. The proposed FY13
budget includes the addition of five
new faculty lines and moves three faculty positions off of soft
money onto the General Fund.
Resources department and structure
through the addition of three new Human Resources personnel,
filling one existing vacancy, and
funding the use of strategic consulting services.
approximately 1% of the current operating
budget to ensure adequate resources are available should we
experience budget reductions, lower
than estimated enrollment, and/or strategic opportunities over
the coming year.
han $175,000 for
facilities planning, in addition to revenues
carried over from the current year that would be utilized
similarly.

partnership with the LCCC Foundation
by increasing our support by nearly $150,000.
restructuring, while also adopting the CBT’s
recommendation to improve planning, assessment, and
information technology through the
addition of an Associate Vice President for Institutional
Effectiveness.
facilities/grounds improvements
identified in the campus master plan through more than $2
million of investments in facilities
projects across campus.
oposing to improve opportunities for our students to
utilize campus recreational
facilities, engage in intramural sports, and more strongly
connect the College to the community
through recreation and athletics by investing in a full-time
athletic director position.
What isn’t in the FY13 Budget
It is evident there is much in the proposed FY13 budget that
will help move the College forward. But I
also want to point out what isn’t in the budget.

mpensation
commitments awarded for
educational advancements, there are no pay increases for steps,
cost of living adjustments,
bonuses, or other compensation adjustments. We firmly believe
that to keep the taxpayers’ and
legislature’s trust in our campus, we must hold true to the
expectations they have set for other
State agencies and their employees. We value our people at
LCCC, but while others are
tightening their belts, we must do our part as well and show our
commitment to the State’s
position in this regard.
Student Services to continue our
improvement in this area, the proposed FY13 budget actually
proposes a decrease overall in this
area. This will help us prepare and work on planned
improvements over the coming year, and
will position the campus to make a strategic, and substantial
investment into Student Services as
the budget allows in coming fiscal years.
The Strategic Plan
We are committed to working toward the strategic directions

and goals identified within your Strategic
Plan for LCCC. I believe the proposed FY13 budget continues
to do just that. Many, if not most, of our
proposed reallocations and investments are targeted toward the
plan and should have significant impact
in helping us achieve the goals set forth within.
toward the achievement of many goals
associated with Strategic Direction 1: Maximize learning
opportunities that foster student
success.
subsequent improvements to
recreational and athletic programming will help us meet the
goals within Strategic Direction 2:
Engage the community through collaborations that are mutually
beneficial.
effectiveness and Strategic Direction 4:
Manage resources to support a dynamic organization by
establishing a continuous improvement
model through the creation of an office of Institutional
Effectiveness and hiring an associate vice
president who will integrate planning, assessment, and
information technology campus-wide.

Strategic Direction 5:
Strengthen the College through increased
collaboration and communication by investing in and
establishing a strong, centralized human
resources office and structure.
Conclusion
Under your guidance, leadership, and support, LCCC is making
good progress. We are fortunate to live
in a state and community that supports higher education both in
voice and in funding. The proposed
FY13 budget doesn’t do everything, but it does help us sustain,
and perhaps even accelerate, momentum
on the good work that we simply must do to better serve our
students and ultimately our community.
Our budgets are our value statements – say what we will, what
we believe in is evidenced by what we
invest in. I believe the proposed FY13 budget is an investment
in institutional effectiveness and student
success. I hope you will join me in that belief.

Strategic Directions
1. Maximize learning opportunities that foster student success
2. Engage the community through collaborations that are
mutually beneficial

3. Ensure institutional effectiveness
4. Manage resources to support a dynamic organization
5. Strengthen the College through increased collaboration and
communication
47%
6%
9%
32%
6%
Percent of Budget in Support of the
Strategic Directions
1
2
3
4
5

ENROLLMENT
Both headcount and full-time equivalency (FTE) have increased
since the beginning of the College. Over the last
ten years, headcount has increased 52.3% and FTE has
increased 70.4%. For fiscal year 2010-2011, headcount
increased 2.4% and FTE increased 4.0%.
Full-time students comprise 36.5% and part-time students
comprise 63.5% of the student population. The gender
ratio remains similar to past years at 60% women versus 40%
men.

LARAMIE COUNTY COMMUNITY COLLEGE
COMPARATIVE EXPENDITURES PER STUDENT FTE
LCCC expends less per Student FTE than the average of
Wyoming’s other community colleges.
In FY11, LCCC spent more than the average of Wyoming’s
other community colleges in two categories: Academic Support
and
Scholarships.
-
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
FY07 FY08 FY09 FY10 FY11
Comparative Expenditures per Student FTE
FY07 - FY11
LCCC Average WY CC

-
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
3,500.00
4,000.00
Comparative FY11 Expenditures per FTE, by
Program
LCCC Average WY CC
EXPENDITURES BY PROGRAM

FY2009 FY2010 FY2011 FY2012 FY2013
%
Change
FY12-
FY13
4.39%
1.79%
3.47%
-3.11%

4.45%
0.01%
0.20%
$18,421,920 Instruction
$301,333
Public Service
$4,752,543
Academic Support
$3,785,814
Student Services
$7,589,224

Institutional Support
$5,361,032
Plant Maintenance
$2,062,400
Scholarships
EXPENDITURES BY PROGRAM / FY2012 BUDGET

Instruction
47.48%
Public
Service
.45%
Academic

Support
10.58%
Student
Services
7.70%
Institutional
Support
17.67%
Plant
Maintenance
12.91%
Scholarships
3.20%
CASPER
Instruction
38.91%
Public
Service

.87%
Academic
Support
12.78%
Student
Services
8.18%
Institutional
Support
20.62%
Plant
Maintenance
14.69%
Scholarships
3.96%
CENTRAL
Instruction
37.74%

Public
Service
.69% Academic
Support
8.90%
Student
Services
11.19%
Institutional
Support
24.23%
Plant
Maintenance
11.39%
Scholarships
5.86%
EASTERN
Instruction
42.91%

Public
Service
.72%
Academic
Support
11.17%
Student
Services
9.50%
Institutional
Support
17.67%
Plant
Maintenance
13.03%
Scholarships
5.00%
LCCC

Instruction
41.09%
Public
Service
0.06% Academic
Support
9.99%
Student
Services
12.33%
Institutional
Support
20.56%
Plant
Maintenance
11.68%
Scholarships
4.29%

NORTHERN
Instruction
42.88%
Public
Service
0.46%
Academic
Support
9.48%
Student
Services
11.71%
Institutional
Support
19.89%
Plant
Maintenance
11.45%
Scholarships

4.13%
NORTHWEST
Instruction
41.83%
Public
Service
0.24% Academic
Support
8.81%
Student
Services
9.36%
Institutional
Support
22.47%
Plant
Maintenance
13.00%

Scholarships
4.30%
WESTERN
COMPARATIVE REVENUE PER STUDENT FTE
-
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
FY07 FY08 FY09 FY10 FY11

Comparative Revenue per Student FTE
FY07 - FY11
LCCC Average WY CC
-
1,000.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
Tuition & Fees State
Appropriations
Local
Appropriations
Other Sources
Comparative Revenue Distribution per FTE
FY11

LCCC Average WY CC
FY13 ESTIMATED FUNDS AVAILABLE
New Funds:
State Aid $800,607
Reduction in Variable Cost Funding (Low Enrollee Success
Rate) -64,838
Enrollment Growth Funding 836,850
Reduction in Enrollment Growth Funding (Low Enrollee
Success Rate) -5,580
Local Appropriation 96,069

Tuition Increase (5.64% increase in tuition rates) 350,000
One Mill 75,000
Subtotal
$2,088,108
Internal Funds Available:
Positions include salary and benefits
One-time Monies $250,000
Operating Reserve 117,314
In-House Counsel 90,361
Coordinator, International and Diversity Services 51,733

Instructor (Medical Lab Technician) (New Position-FY2010)
59,996
Director, Counseling and Campus Wellness 98,493
Administrative Assistant, Counseling and Campus Wellness
46,122
Equine Show Team Coach (50%) 29,038
Foundation Budget 156,077
Legal Services Operating Budget 21,178
Balance of International Students Operating Budget 18,000
Subtotal
$938,312
Total Funds Available for FY2013

$3,026,420
PROPOSED DISTRIBUTION
All positions include salary and benefits
Compensation Package:
Educational Advancements $45,000
Subtotal
$45,000
Instruction
New Positions/Services:
Instructor, English (ACC) $73,000

Instructor, Spanish/ESL 73,000
Instructor, Biology 73,000
Instructor, Communication 73,000
Instructor/Coord., Diagnostic Medical Sonography (Currently
funded by Higher Ed.
Endowment) 73,595
Continuation of Services:
Adjunct/overtime/part-time ESS (salaries and benefits) 45,781
Operating Expenses 174,943
Subtotal
$586,319
Workforce and Community Development

Instructor/Program Director, CTEC Apprenticeship (Funded by
SESP grant until
02/01/13) $37,917
Instructor, Wind Energy Technology (Currently funded by
Auxiliary Fund) 73,000
Instructor, Diesel Technology 73,000
Adjunct/overtime/part-time ESS (salaries and benefits) 97,692
Subtotal
$310,255
Student Services
Athletic Director $100,000

Overtime/part-time ESS (salaries and benefits) 27,970
Operating Expenses -28,321
Subtotal
$99,649
Administration and Finance
Overtime/part-time ESS (salaries and benefits) $7,888
Subtotal
$128,322
PROPOSED DISTRIBUTION (Continued)

President
Associate Vice President of Institutional Effectiveness (6
months) $68,250
Human Resources Support Technician/Administrative Assistant
44,000
Compliance/Compensation Analyst (New Position-FY2010)
(Difference from original
budget) 9,812
Human Resource Information Systems (HRIS) Specialist 58,500
Human Resource Development (HRD) Specialist 58,500
Foundation Contract Services 306,077

Overtime/part-time ESS (salaries and benefits) -24,545
Subtotal
$592,088
Reserve Account
Operating Reserve (Approximately 1% of revenue) $426,455
Facilities Planning 175,436
One-Time Expenses (See separate list) 662,896
Subtotal
$1,264,787
Total Proposed Distribution
$3,026,420

PROPOSED ONE-TIME EXPENSES
FY2013
Instructional Services:
Computers and furniture for new faculty $19,400
Marimba 10,000
Darkroom Drawers 1,000
Ten Flip Videos 1,000
Subtotal
$31,400*
Workforce and Community Development:
Vehicle Alignment Equipment $20,000
MegaCode Kelly Advanced Manikin
11,498
Thermal Imager

7,500
Ten Lenovo ThinkPad Tablets 6,000
Fire Safe Cabinets
3,500
Crash Kelly Manikin
2,779
Eight Adult CPR Manikins 810
Subtotal
$52,087
Student Services:
Resurface Gym Floor/Renovate the Gym $50,000
Soccer Goals (Two Pair) 15,000
Printer/copier/fax/scanner 3,044
Subtotal

$68,044
Administration and Finance Services:
Redundant Nexus Core-Cisco (5 year lease) ($69,465 per year)
$69,465
Datatel Consulting 50,000
Minivan 25,000
Follow-up Timekeeping Equipment 15,000
Update computers in Accounting and Payroll 7,250
Subtotal
$166,715
President:
Expert Services for ongoing HR efforts on policy/procedures
$100,000
Expert Services to assist/support ongoing HR efforts on a
contemporary organization position
development/analysis/control model
100,000
Conduct national searches for the VP of Student Services/VP of
Academic Affairs 75,000
Computers and furniture for new Human Resources employees

19,050
Expert Services to draft/support finalization of Summary Plan
Document for TIAA/CREF
Retirement Plan plus facilitate process to ensure "Qualified
Plan" determination for IRS
18,000
Replace twelve lap top computers for the Board of Trustees
8,000
Nikon D4 Camera and Lenses 12,600
Expert Services to draft/support finalization of Summary Plan
Documents for various employee
education benefits; ensure SPDs are in compliance with IRS
regulations
12,000
Subtotal
$344,650
GRAND TOTAL
$662,896
*The College invested over $.5 million in FY12, lowering the
request for FY13

UNRESTRICTED OPERATING FUND -- REVENUES
ACTUAL ADOPTED TENTATIVE INCREASE/
2010-2011 2011-2012 2012-2013 DECREASE
ITEM REVENUES REVENUES REVENUES
FY2012-
FY2013
Tuition and Fees $10,403,814 $10,345,388 $10,695,388
$350,000
Tuition-In State $3,747,712 $3,689,038 $3,819,038 $130,000
Tuition-Out of District 1,763,486 1,769,594 1,872,594
103,000
Tuition-Out of State 648,141 654,663 691,663 37,000

Tuition-WUE 1,008,765 989,591 1,069,591 80,000
Community Services 159,336 120,000 120,000 0
Business Training 576,410 370,000 370,000 0
Course/High Tech Fees 2,274,964 2,512,502 2,512,502 0
Other Fees 225,000 240,000 240,000 0
State Appropriations $24,155,734 $25,100,531 $27,017,336
$1,916,805
General Fund $21,128,977 $21,816,230 $23,383,269
$1,567,039
Wyoming Investment in Nursing 362,280 372,812 372,812 0
Health Insurance Appropriation 2,664,477 2,911,489
3,261,255 349,766
Local Appropriations $4,489,810 $4,373,477 $4,469,546
$96,069
Mill Levy $3,802,722 $3,759,615 $3,782,457 $22,842
Motor Vehicle Fees 687,089 613,862 687,089 73,227
Other Income Sources $241,891 $91,996 $91,996 $0

Investment Income $53,867 $50,000 $50,000 $0
Miscellaneous Income 188,024 41,996 41,996 0
SUBTOTAL $39,291,249 $39,911,392 $42,274,266
$2,362,874
Other Funding Sources $0 $1,216,150 $0 -$1,216,150
Carryover Budget $0 $1,216,150 $0 -$1,216,150
Non Mandatory Transfer (One-Time
Funding) $2,237,262 $0 $0 0
TOTAL REVENUES $41,528,511 $41,127,542 $42,274,266
$1,146,724
UNRESTRICTED OPERATING FUND -- EXPENDITURES

2010-2011 2011-2012 2012-2013 DECREASE
ITEM ACTUALS BUDGET BUDGET
FY2012-
FY2013
INSTRUCTION $15,169,302 $16,941,889 $17,693,199
$751,310
Salaries * $9,535,029 $10,496,107 $11,319,618 $823,511
Benefits 3,382,224 3,817,779 3,959,460 141,681
Operating Expenses 2,028,058 2,576,938 2,333,721 -243,217
Capital Outlay 223,991 51,065 80,400 29,335
*Includes Operating Reserve of $426,455 for FY2013
INSTRUCTION - Continuing Education $476,960 $209,789
$248,969 $39,180
Salaries $149,673 $79,766 $86,766 $7,000
Benefits 12,946 11,163 12,143 980
Operating Expenses 314,340 118,860 150,060 31,200
Capital Outlay 0 0 0 0
INSTRUCTION - ABE/GED/ESL $420,325 $494,989
$479,752 -$15,237

Salaries $325,209 $332,261 $337,698 $5,437
Benefits 79,972 115,128 125,390 10,262
Operating Expenses 15,145 47,600 16,664 -30,936
PUBLIC SERVICE $336,541 $296,024 $301,333 $5,309
Salaries $191,687 $208,081 $212,356 $4,275
Benefits 56,148 67,165 68,577 1,412
Operating Expenses 88,707 20,778 20,400 -378
ACADEMIC SUPPORT $4,801,876 $4,593,053 $4,752,543
$159,490
Salaries $2,629,417 $2,645,767 $2,698,517 $52,750
Benefits 935,605 1,042,217 1,076,040 33,823
Operating Expenses 1,045,612 880,069 977,986 97,917
Capital Outlay 191,243 25,000 0 -25,000
STUDENT SERVICES $3,677,217 $3,907,363 $3,785,814 -
$121,549
Salaries $2,126,698 $2,264,127 $2,170,548 -$93,579
Benefits 879,371 1,024,306 997,223 -27,083

Capital Outlay 6,690 0 65,000 65,000
INSTITUTIONAL SUPPORT $6,876,954 $7,265,815
$7,589,224 $323,409
Salaries $3,264,330 $3,463,197 $3,557,902 $94,705
Benefits 1,181,693 1,374,301 1,500,060 125,759
Operating Expenses 2,136,155 2,403,317 2,493,662 90,345
Capital Outlay 294,776 25,000 37,600 12,600
UNRESTRICTED OPERATING FUND – EXPENDITURES
(Continued)
2010-2011 2011-2012 2012-2013 DECREASE

FY2012-
FY2013
PLANT OPERATIONS $4,878,123 $5,360,286 $5,361,032
$746
Salaries $1,703,392 $1,836,446 $1,861,437 $24,991
Benefits 696,610 817,755 813,332 -4,423
Operating Expenses 2,460,563 2,706,085 2,686,263 -19,822
Capital Outlay 17,558 0 0 0
SCHOLARSHIPS $2,703,070 $2,058,334 $2,062,400 $4,066
Operating Expenses $2,703,070 $2,058,334 $2,062,400 $4,066
TOTAL EXPENDITURES $39,340,369 $41,127,542
$42,274,266 $1,146,724

OPERATING FUNDS
FY2013

State Appropriations
63.91%
Tuition and Fees
25.30%
Local Appropriations
10.57%
Other Income
Sources

0.22%
Revenues
Instruction
43.58%
Public Service
0.71%
Academic Support
11.24%
Student Services
8.96%
Institutional Support
17.95%
Plant Operations
12.68%
Scholarships
4.88%
Salaries

51.61%
Benefits
20.23%
Operating Expenses
26.72%
Operating Reserve
1.01%
Capital Outlay
0.43%
Expenditures by Series
UNRESTRICTED OPERATING FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE

ITEM SUMMARY SUMMARY SUMMARY
FY2012-
FY2013
REVENUES
TUITION AND FEES $10,403,814 $10,345,388 $10,695,388
$350,000
STATE APPROPRIATIONS 24,155,734 25,100,531 27,017,336
1,916,805
LOCAL APPROPRIATIONS 4,489,810 4,373,477 4,469,546
96,069
OTHER INCOME SOURCES 241,891 91,996 91,996 0
SUBTOTAL $39,291,249 $39,911,392 $42,274,266
$2,362,874
OTHER FUNDING SOURCES 0 1,216,150 0 -1,216,150
NON MANDATORY TRANSFER 2,237,262 0 0 0
TOTAL REVENUES $41,528,511 $41,127,542 $42,274,266
$1,146,724

INSTRUCTION $16,066,587 $17,646,667 $18,421,920
$775,253
PUBLIC SERVICE 336,541 296,024 301,333 5,309
ACADEMIC SUPPORT 4,801,876 4,593,053 4,752,543 159,490
STUDENT SERVICES 3,677,217 3,907,363 3,785,814 -121,549
INSTITUTIONAL SUPPORT 6,876,954 7,265,815 7,589,224
323,409
PLANT OPERATIONS 4,878,123 5,360,286 5,361,032 746
SCHOLARSHIPS 2,703,070 2,058,334 2,062,400 4,066
$42,274,266 $1,146,724
EXPENDITURES BY SERIES
SALARIES $19,925,434 $21,192,938 $21,818,387 $625,449
BENEFITS 7,224,569 8,269,814 8,552,225 282,411
OPERATING EXPENSES 11,456,106 11,430,911 11,294,199 -
136,712
CAPITAL OUTLAY 734,260 101,065 183,000 81,935

OPERATING RESERVE 0 132,814 426,455 293,641
$42,274,266 $1,146,724
ONE MILL FUND -- REVENUES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013

One Mill Levy $950,680 $903,192 $953,192 $50,000
Motor Vehicle Fees 171,772 190,177 215,177 25,000
Carryover Budget 0 0 0 0
TOTAL REVENUES $1,122,453 $1,093,369 $1,168,369
$75,000
ONE MILL FUND -- EXPENDITURES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
INSTRUCTION - Eastern Laramie County $84,308 $116,262
$132,475 $16,213

Salaries $51,390 $72,370 $84,186 $11,816
Benefits 16,365 21,080 22,177 1,097
ACADEMIC SUPPORT - Integrated Technology
Support $563,476 $902,107 $846,619 -$55,488
Salaries $211,270 $290,469 $228,288 -$62,181
Benefits 81,666 112,699 93,361 -19,338
Capital Outlay 10,875 78,264 31,500 -46,764
ACADEMIC SUPPORT - Employee Development $105,759
$75,000 $75,000 $0
Salaries $0 $0 $0 $0
Benefits 0 0 0 0
Operating Expenses 105,759 75,000 75,000 0
INSTITUTIONAL SUPPORT-Reserve $0 $0 $114,275
$114,275

Operating Expenses $0 $0 $114,275 $114,275
TOTAL EXPENDITURES $753,543 $1,093,369 $1,168,369
$75,000
A reserve has been established to begin to address the Board’s
expectation of moving ongoing expenditures from One-Mill
funding.
ONE MILL FUND
FY2013

82%
Motor Vehicle Fees
18%
Revenues
Instruction-Eastern
Laramie County
11%
Academic Support
73%
Academic Support -
Professional
Development
6%
Institutional Support-
Reserve
10%
Salaries

27%
Benefits
10%
Operating Expenses
60%
Capital Outlay
3%
ONE MILL FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-

FY2013
REVENUES
ONE MILL LEVY $1,122,453 $1,093,369 $1,168,369
$75,000
ONE MILL RESERVE 0 0 0 0
TOTAL REVENUES $1,122,453 $1,093,369 $1,168,369
$75,000
INSTRUCTION $84,308 $116,262 $132,475 $16,213
PUBLIC SERVICE 0 0 0 0
ACADEMIC SUPPORT 669,235 977,107 921,619 -55,488
STUDENT SERVICES 0 0 0 0
INSTITUTIONAL SUPPORT 0 0 114,275 114,275
PLANT OPERATIONS 0 0 0 0
SCHOLARSHIPS 0 0 0 0

$75,000
SALARIES $262,660 $362,839 $312,474 -$50,365
BENEFITS 98,031 133,779 115,538 -18,241
OPERATING EXPENSES 381,977 518,487 708,857 190,370
CAPITAL OUTLAY 10,875 78,264 31,500 -46,764
$75,000
AUXILIARY FUND -- REVENUES

2010-2011 2011-2012 2012-2013 DECREASE
ITEM REVENUES REVENUES REVENUES FY2012-FY2013
SALES AND SERVICES $2,967,148 $2,982,974 $3,297,262
$314,288
Bookstore $124,406 $92,000 $92,000 $0
Copy Center 160,326 40,000 40,000 0
Facilities Rental 163,449 134,049 371,701 237,652
Summer Housing 30,990 38,237 38,854 617
Residence Halls 1,814,084 1,832,954 1,914,839 81,885
CTE Training 0 0 31,148 31,148
Children's Discovery Center 673,892 845,734 808,720 -37,014
TOTAL REVENUES $2,967,148 $2,982,974 $3,297,262
$314,288

AUXILIARY FUND -- EXPENDITURES
2010-2011 2011-2012 2012-2013 DECREASE
ITEM ACTUALS BUDGET BUDGET FY2012-FY2013
BOOKSTORE $146,639 $92,000 $92,000 $0
Benefits 0 0 0 0
Scholarships 138,153 80,000 80,000 0
COPY CENTER $151,888 $40,000 $40,000 $0

Operating Expenses $14,158 $15,000 $15,000 $0
Capital Outlay 137,730 25,000 25,000 0
FACILITIES RENTAL $156,739 $134,049 $371,701
$237,652
Salaries $27,365 $24,774 $24,838 $64
Benefits 4,631 5,545 4,243 -1,302
Capital Outlay 0 0 225,000 225,000
SUMMER HOUSING $17,781 $38,237 $38,854 $617
Salaries $12,399 $13,922 $12,917 -$1,005
Benefits 1,972 2,690 1,937 -753
RESIDENCE HALLS $1,712,454 $1,832,954 $1,914,839
$81,885
Salaries $161,347 $171,512 $172,277 $765
Benefits 33,425 49,902 36,502 -13,400

Operating Expenses 1,517,682 1,611,540 1,706,060 94,520
CTE TRAINING $3,337 $0 $31,148 $31,148
Salaries $2,400 $0 $15,000 $15,000
Benefits 937 0 1,148 1,148
Operating Expenses 0 0 15,000 15,000
CHILDREN'S DISCOVERY CENTER $954,375 $845,734
$808,720 -$37,014
Salaries $638,992 $626,296 $566,768 -$59,528
Benefits 122,602 178,488 113,830 -64,658
$3,297,262 $314,288

Salaries
24.01%
Benefits
4.78%
Operating Expenses
61.20%
Scholarships
2.43%
Capital Outlay
7.58%
Residence Halls
58.07%

Children's Discovery
Center
24.53%
Facilities Rental
11.27%
Bookstore
2.79%
Copy Center
1.21%
Summer Housing
1.18%
CTE Training
0.94%
Revenues/Expenditures by Program

AUXILIARY FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
REVENUES
SALES & SERVICES $2,967,148 $2,982,974 $3,297,262
$314,288
TOTAL REVENUES $2,967,148 $2,982,974 $3,297,262
$314,288
BOOKSTORE $146,639 $92,000 $92,000 $0

COPY CENTER 151,888 40,000 40,000 0
FACILITIES RENTAL 156,739 134,049 371,701 237,652
SUMMER HOUSING 17,781 38,237 38,854 617
RESIDENCE HALLS 1,712,454 1,832,954 1,914,839 81,885
CTE TRAINING 3,337 0 31,148 31,148
CHILDREN'S DISCOVERY
CENTER 954,375 845,734 808,720 -37,014
TOTAL EXPENDITURES $3,143,213 $2,982,974 $3,297,262
$314,288
SALARIES $842,503 $836,504 $791,800 -$44,704
BENEFITS 163,567 236,625 157,660 -78,965
OPERATING EXPENSES 1,861,261 1,804,845 2,017,802
212,957
SCHOLARSHIPS 138,153 80,000 80,000 0
CAPITAL OUTLAY 137,730 25,000 250,000 225,000

TOTAL EXPENDITURES $3,143,213 $2,982,974 $3,297,262
$314,288
FIVE MILL FUND -- REVENUES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
Five Mill Levy $0 $0 $0 $0

Motor Vehicle Fees 0 0 0 0
Carryover Budget 0 213,151 213,151 0
TOTAL REVENUES $0 $213,151 $213,151 $0
FIVE MILL FUND -- EXPENDITURES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
Campus Renewal Projects
Year 2010-2011

No Projects $0 $0 $0 $0
Year 2011-2012
UW/LCCC Building-Level Two Study 0 213,151 0 -
213,151
Year 2012-2013
Level One Studies 0 0 213,151 213,151
TOTAL EXPENDITURES $0 $213,151 $213,151 $0
FIVE MILL FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE

FY2012-
FY2013
REVENUES
FIVE MILL LEVY $0 $0 $0 $0
MOTOR VEHICLE FEES 0 0 0 0
CARRYOVER BUDGET 0 213,151 213,151 0
TOTAL REVENUES $0 $213,151 $213,151 $0
Campus Renewal Projects
Year 2010-2011
No Projects $0 $0 $0 $0
Year 2011-2012
UW/LCCC Building-Level Two Study 0 213,151 0 -

213,151
Year 2012-2013
Level One Studies 0 0 213,151 213,151
CAPITAL OUTLAY $0 $213,151 $213,151 $0
RESTRICTED FUND -- DETAIL
ITEM 2012-2013

SUMMARY
FEDERAL GRANTS & CONTRACTS
PELL $5,000,000
Direct Loans 3,700,000
TRIO-SSS 247,584
College Work Study 70,000
SEOG 55,000
TOTAL FEDERAL GRANTS AND CONTRACTS $9,072,584
FEDERAL GRANTS & CONTRACTS PASSED THROUGH
OTHER AGENCIES
GEAR UP $397,440
Perkins Allocation 310,161
Growing a New Generation 287,815
State Energy Sector Partnership 200,000
ABE 130,878
INBRE 46,050

Homeland Security 35,000
WIA Youth 16,000
EL/Civics 13,009
TOTAL FEDERAL GRANTS/CONTRACTS PASSED
THROUGH OTHER AGENCIES $1,436,353
STATE GRANTS & CONTRACTS
Hathaway Scholarship Fund $1,000,000
Other for FY 2012-2013 500,000
Higher Education Endowment 255,830
State ABE Contribution (TANF) 220,133
Library Materials Funding 200,000
Adelante-the Center for Getting Ahead 140,000
TOTAL STATE GRANTS & CONTRACTS $2,315,963
PUBLIC GRANTS & CONTRACTS
Cheyenne Regional Medical Center Nursing Support $73,000

TOTAL PUBLIC GRANTS & CONTRACTS $73,000
PRIVATE GRANTS & CONTRACTS
League for Innovation $20,000
TOTAL PUBLIC GRANTS & CONTRACTS $20,000
TOTAL RESTRICTED FUND REVENUES $12,917,900
RESTRICTED FUND -- REVENUES
2010-2011 2011-2012 2012-2013 DECREASE
ITEM REVENUES REVENUES REVENUES FY2012-FY2013
FEDERAL GRANTS AND

CONTRACTS $9,493,211 $9,658,367 $10,508,937 $850,570
STATE GRANTS AND
CONTRACTS 2,174,980 2,423,716 2,315,963 -107,753
LOCAL GRANTS AND
CONTRACTS 94,729 80,137 73,000 -7,137
PRIVATE GRANTS AND
GRANTS 6,900 0 20,000 20,000
TOTAL REVENUES $11,769,820 $12,162,220 $12,917,900
$755,680
RESTRICTED FUND -- EXPENDITURES

2010-2011 2011-2012 2012-2013 DECREASE
ITEM ACTUALS BUDGET BUDGET FY2012-FY2013
INSTRUCTION $2,151,198 $2,140,000 $2,040,000 -
$100,000
Salaries $996,318 $1,000,000 $1,000,000 $0
Benefits 238,763 240,000 240,000 0
Capital Outlay 51,435 100,000 100,000 0
PUBLIC SERVICE $34,859 $48,250 $0 -$48,250
Salaries $3,000 $3,000 $0 -$3,000
Benefits 230 250 0 -250
Operating Expenses 31,630 45,000 0 -45,000
ACADEMIC SUPPORT $964,200 $1,125,000 $1,030,000 -
$95,000
Salaries $432,410 $450,000 $450,000 $0
Benefits 118,798 150,000 130,000 -20,000
Capital Outlay 0 75,000 0 -75,000

STUDENT SERVICES $8,651 $9,900 $22,900 $13,000
Salaries $6,057 $7,200 $0 -$7,200
Benefits 463 700 0 -700
INSTITUTIONAL SUPPORT $153,841 $175,070 $0 -
$175,070
Salaries $70,849 $90,000 $0 -$90,000
Benefits 22,151 25,070 0 -25,070
Operating Expenses 60,841 60,000 0 -60,000
PLANT OPERATIONS $0 $0 $0 $0
Benefits 0 0 0 0
Operating Expenses 0 0 0 0
SCHOLARSHIPS $6,226,773 $8,664,000 $9,825,000
$1,161,000
Salaries $74,367 $80,000 $70,000 -$10,000

Benefits 1,758 2,000 1,000 -1,000
Operating Expenses 6,150,648 8,582,000 9,754,000 1,172,000
NON-MANDATORY TRANSFER $2,230,299 $0 $0 $0
$12,917,900 $755,680
RESTRICTED FUNDS
FY2013

Federal Grants and
Contracts
81.35%
State Grants and

Contracts
17.93%
Local Grants and
Contracts
0.57% Private Grants and
Contracts
0.15%
Revenues
Scholarships
76.06%
Instruction
15.79%
Academic Support
7.97%
Student Services
0.18%
Operating Expenses

84.59%
Salaries
11.77%
Benefits
2.87%
Capital Outlay
0.77%
RESTRICTED FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-

FY2013
REVENUES
FEDERAL GRANTS AND CONTRACTS $9,493,211
$9,658,367 $10,508,937 $850,570
STATE GRANTS AND CONTRACTS 2,174,980 2,423,716
2,315,963 -107,753
LOCAL GRANTS AND CONTRACTS 94,729 80,137 73,000 -
7,137
PRIVATE GRANTS AND GRANTS 6,900 0 20,000 20,000
TOTAL REVENUES $11,769,820 $12,162,220 $12,917,900
$755,680
INSTRUCTION $2,151,198 $2,140,000 $2,040,000 -
$100,000
PUBLIC SERVICE 34,859 48,250 0 -48,250
ACADEMIC SUPPORT 964,200 1,125,000 1,030,000 -95,000
STUDENT SERVICES 8,651 9,900 22,900 13,000

INSTITUTIONAL SUPPORT 153,841 175,070 0 -175,070
PLANT OPERATIONS 0 0 0 0
SCHOLARSHIPS 6,226,773 8,664,000 9,825,000 1,161,000
NON-MANDATORY TRANSFER 2,230,299 0 0 0
$12,917,900 $755,680
SALARIES $1,583,000 $1,630,200 $1,520,000 -$110,200
BENEFITS 382,162 418,020 371,000 -47,020
OPERATING EXPENSES 7,522,924 9,939,000 10,926,900
987,900
CAPITAL OUTLAY 51,435 175,000 100,000 -75,000
NON-MANDATORY TRANSFER 2,230,299 0 0 0
$12,917,900 $755,680

ENDOWMENT FUND -- REVENUES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
State of Wyoming Challenge Match Appropriation $843,526
$500,000 $750,000 $250,000
Investment Income 823,479 500,000 750,000 250,000
TOTAL REVENUES $1,667,005 $1,000,000 $1,500,000
$500,000

ENDOWMENT FUND -- EXPENDITURES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
Endowed Scholarships $111,785 $960,000 $1,425,000

$465,000
$500,000
ENDOWMENT FUND
FY2013

State of Wyoming
Challenge Match
Appropriation
50%
Investment Income
50%
Revenues
Endowed

Scholarships
95%
Operating Expenses
5%
Expenditures
ENDOWMENT FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
REVENUES
STATE OF WYOMING CHALLENGE

MATCH APPROPRIATION $843,526 $500,000 $750,000
$250,000
INVESTMENT INCOME 823,479 500,000 750,000 250,000
TOTAL REVENUES $1,667,005 $1,000,000 $1,500,000
$500,000
SCHOLARSHIPS $163,144 $1,000,000 $1,500,000 $500,000
$500,000
SALARIES $0 $0 $0 $0
BENEFITS 0 0 0 0
OPERATING EXPENSES 163,144 1,000,000 1,500,000 500,000

CAPITAL OUTLAY 0 0 0 0
$500,000
PLANT FUND -- REVENUES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013

WCCC Contingency Reserve $294,427 $294,400 $315,116
$20,716
WCCC Contingency Reserve Carryover 0 394,333 547,559
153,226
Major Maintenance Funds 0 0 2,243,732 2,243,732
Major Maintenance Carryover 328,499 929,976 433,179 -
496,797
Health Sciences Building Carryover 0 291,190 257,671 -33,519
Lease Revenue Bonds for RH/Dining Hall Facility
Carryover 2,298,737 830,749 817,057 -13,692
Facilities Fee Improvements 712,636 706,000 706,000 0
State Fiscal Stabilization Funds for Major
Maintenance 1,703,799 0 0 0
SFSF for Major Maintenance Carryover 0 1,360,890 0 -
1,360,890
TOTAL REVENUES $5,338,097 $4,807,538 $5,320,314
$512,776

PLANT FUND -- EXPENDITURES
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
Bond Funds and State Appropriation
Health Sciences Building Third Floor $0 $291,190
$257,671 -$33,519
Lease Revenue Bonds
Residence Hall Project 2,298,737 830,749 817,057 -13,692
Major Maintenance Projects
Infrastructure 0 0 0 0
Annual Asphalt Repair 65,964 0 0 0
Athletic Field and PE Irrigation 58,899 0 0 0
Auto Diesel-CDC North Entry Ramp 2,497 0 0 0
EEC Common Area 34,121 0 0 0

ARP-CDC Renewal 78,063 0 0 0
Replace Lighting in PE Building 11,492 0 0 0
Renew Science/FA Arcade 2,700 0 0 0
Renew Science/PE Arcade 3,240 0 0 0
Renew Auto Diesel/Business Arcade 3,960 0 0 0
Replace EEC/CCC Arcade Roof 33,086 0 0 0
Replace PE West Water Heater 34,477 0 0 0
Replace Boiler Burners in Plant Operations Building 0 60,000
0 -60,000
Replace Arcade Roofs 0 56,000 0 -56,000
Replace UPS in Fine Arts 0 81,000 0 -81,000
Replace Server Room Air Conditioner in Fine Arts 0 54,000 0
-54,000
Replace Pool Deck 0 75,000 0 -75,000
Upgrade Physical Education Electrical Service 0 84,400 0 -
84,400
Upgrade Auto Body/Career & Tech. Elec. Service 0 65,000 0 -
65,000
Replace Emergency Cables 0 27,800 0 -27,800
Repair/Restore Administration Pergola 0 125,000 0 -125,000

Replace HVAC Controls in Arp 0 35,000 0 -35,000
Replace HVAC Controls in Library 0 30,000 0 -30,000
Improve Site Lighting 0 75,000 0 -75,000
Small Maintenance Projects 0 141,776 250,000 108,224
Landscape Improvements 0 20,000 100,000 80,000
Fire Alarm Upgrade 0 0 325,000 325,000
Replace Stall Building Roof 0 0 250,000 250,000
Replace Plant Operations Vaporizer 0 0 40,000 40,000
Repair EEC-CCC Arcade Exterior 0 0 88,000 88,000
Replace BAS Controls in Arp 0 0 50,000 50,000
Replace BAS Controls in the Library 0 0 45,000 45,000
Replace BAS Controls in CCI 0 0 40,000 40,000
Upgrade Illuminated Signage 0 0 75,000 75,000
Renew Fine Arts Restroom 0 0 70,000 70,000
Replace Part of Library Roof 0 0 178,000 178,000
Renew the Arena Lobby and Restroom 0 0 50,000 50,000
Renew Building Facades 0 0 500,000 500,000
Replace High Bay Lighting in Career & Tech. Build. 0 0
140,000 140,000

Replace Lighting in Plant Operations 0 0 170,000 170,000
Replace Lighting in Auto Diesel 0 0 56,000 56,000
Replace Lighting in Auto Body 0 0 88,000 88,000
Repair/Replace Raised Floor in Library 0 0 100,000 100,000
To be determined 0 0 61,911 61,911
PLANT FUND -- EXPENDITURES (Continued)
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
State Fiscal Stabilization Funds for Major
Maintenance
Replace Roof on Science Building $405,579 $0 $0 $0

Remodel Restroom in Career and Technical Building 24,641 0
0 0
Remodel Restroom in Auto Body Area 36,794 0 0 0
Remodel Restroom in Plant Operations Building 25,339 2,031
0 -2,031
Replace Roof on Auto Diesel 227,111 144,095 0 -144,095
Replace Auto Body HVAC Unit 15,914 140,086 0 -140,086
Replace Lighting in PE Building 166,548 58,300 0 -58,300
Replace Roof on PE Building West Addition and
MPR 527,183 386,317 0 -386,317
Replace Chemistry Lab Halon Fire Suppression
System 50,534 5,277 0 -5,277
Replace ACC Roof-Top Heat Recovery Units/Re-Pipe
Heat Pumps 93,273 68,297 0 -68,297
Upgrade Fire Alarm System 115,767 196,840 0 -196,840
Repair and Resurface Science Lab Floors 1,826 20,379 0 -
20,379
Replace Pool AHU in PE Building 11,466 79,643 0 -79,643
Replace Science/Dental Hygiene Raised Floor 1,825 159,625
0 -159,625

Renew CCC/EEC Arcade 0 100,000 0 -100,000
WCCC Contingency Reserve Projects
Replace Carpet and Wall Coverings in FA west 2,280
81,369 0 -81,369
Renew East Locker Rooms in PE Building 11,303 87,197 0 -
87,197
Renew Training Center Well System 0 150,000 0 -150,000
Remodel Children's Discovery Center in Arp 0 117,000 0 -
117,000
Replace Lighting Controls in CCI 0 30,000 0 -30,000
Interior Lighting Improvements 0 50,000 0 -50,000
To be determined 0 173,167 237,675 64,508
Improve Campus Main Entries 0 0 375,000 375,000
Replace RTU's 0 0 250,000 250,000
Facilities Fee Improvement
Lease Payment 645,173 676,000 676,000 0
Operating Expenses 0 30,000 30,000 0
$5,320,314 $512,776

PLANT FUND

6%
10%
42% 8%
5%
16%
13%
FY 2013 Tentative Revenue
WCCC Contingency Reserve
Account
Carryover
Major Maintenance Funds
Major Maintenance Carryover
Health Sciences Building
Carryover
Lease Revenue Bonds for
Residence Hall/Kitchen, Dining
Hall Facility
Facilities Fee

6%
8%
20%
6%
17%
15%
28%
FY 2012 Adopted Revenue
Account
Carryover
Major Maintenance Carryover
Health Sciences Building Carryover
Lease Revenue Bonds for Residence
Hall/Kitchen, Dining Hall Facility
Facilities Fee
State Fiscal Stabilization Funds

PLANT FUND -- SUMMARY
2010-2011 2011-2012 2012-2013 DECREASE
FY2012-
FY2013
REVENUES
WCCC CONTINGENCY RESERVE ACCOUNT $294,427
$294,400 $315,116 $20,716
WCCC CONTINGENCY RESERVE CARRYOVER 0 394,333
547,559 153,226
MAJOR MAINTENANCE FUNDS 0 0 2,243,732 2,243,732

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