2018-19 FINAL BUDGET

Board of Trustees Meeting September 4, 2018 Office of Chancellor

Fresno City College – Reedley College – Clovis Community College Madera Community College Center – Oakhurst Community College (Outreach) Center Career and Technology Center Chancellor’s Message

This recommended budget allows the District to continue its commitment to support student access, success and completion and provides additional funding to improve the educational experience for students through modernization of facilities, providing additional maintenance to aging facilities, increasing safety and security and innovative technology upgrades. Preparation for future pension obligations is a major challenge. In addition, the District remains committed to expand and strengthen its State Center Community College District (SCCCD) partnerships with business, industry, community continues to be supported by the Governor and organizations and other educational entities. Legislature’s budget which shows a commitment to stabilizing state funding to California Community Our vision remains the same: Empowering through Colleges. The new funding formula supports SCCCD Educational Excellence. The 2018-2019 budget is in based on FTES, numbers of low income students served alignment with our Mission and Strategic Plan. We are and degrees and certificates completed. Continued strong committed to optimizing our resources to support students workforce and guided pathways funding compliments and general operations while maintaining fiscal integrity. student success and student equity. SCCCD’s growth is At SCCCD we are committed to empowering our colleges stable as it has been for the last several years. This growth in their efforts to promote exemplary educational allowed increased full-time faculty and more student opportunities and to provide safe, inclusive, and supportive support services. Our students at Reedley College, Fresno learning environments leading to student success and City College, Clovis Community College, the Career & global competitiveness which will positively transform our Technology Center, and Madera and Oakhurst Community region. College Centers benefited with larger summer schedules as well as increased course offerings for fall and spring of 2018-2019. Dr. Paul Parnell TABLE OF CONTENTS Page No.

Budget Overview ...... 1 Budget Calendar ...... 4 District Organization ...... 6 Funding Methodology ...... 8 Student Enrollment Trends ...... 15 State Center Community College District Budget Summary ...... 17 District Office/Operations Budget Summary ...... 46 Fresno City College Budget Summary ...... 58 Reedley College Budget Summary ...... 71 Clovis Community College Budget Summary ...... 86 Lottery/Decision Packages ...... 99 Other Funds and Accounts ...... 104 Capital Outlay Projects ...... 108 Measure E Projects ...... 113 Measure C Projects ...... 114 Glossary of Financial Terms ...... 121

2018-19 BUDGET OVERVIEW Introduction unwillingness to overcommit resources to on-going costs. As a result of this philosophy in fiscal year 2018- One of the most significant responsibilities of a 19, the rainy day fund is estimated to reach its community college district is the preparation, constitutional maximum level of $13.8 billion. presentation and approval of the annual budget. A district's budget serves as a cornerstone document to In regards to education, the governor continues to focus our constituents regarding the utilization of available on student success and completion rates for all tax dollars and other funding sources, and as a resource students. Governor Brown’s budget introduces two allocation document to support the district’s planning significant expenditure proposals: 1) a new outcomes- goals and priorities for the ensuing school year. The focused funding formula, and 2) a new fully online State Center Community College District community college targeting working Californians. administration is confident the enclosed budget documents reflect the effective utilization of financial Major features of the Governor’s budget with impacts resources to meet the educational goals of our district. to the California Community Colleges (CCC’s) are summarized below: State Budget Overview • $269.7 million new funding formula On June 27, 2018 the governor signed the 2018-19 final state budget. Governor Brown’s prudent fiscal • $173 million for COLA (2.71%) practices have provided for a balanced State Budget while continuing to plan and save for the future. While • $120 million for new Online Education ($100 the economy continues to expand, even a moderate million as one-time start up) recession could have a significant impact on state revenues for several years. Early predictions show an • $59.6 million (1.0%) in enrollment growth economic downturn in 2020. The governor has • $50 million for full-time faculty remained consistent in his message and concern of an impending recession, and has demonstrated his

1 • $46 million for College Promise Programs good and bad economic years, as seen most recently (AB19) between 2008-09 and 2012-13.

• $28.5 million in Deferred Maintenance & The district has consistently developed responsible Instructional Equipment budgets that balance fiscal strengths and weaknesses over several years rather than riding the fiscal roller A noticeable shortcoming in the budget proposal is a coaster with all the implications for increases and lack of any new funding specifically to address the downfalls in student access and the employment cycles increasing pension costs to employers. However, it is of hiring and reducing permanent staff. The district is important to keep in mind the California Community committed to the State Chancellor’s Vision for College (CCC) system has received base increases over Success, which requires adapting programs, policies, the last three years to support increased operating and procedures to align with the goals, requirements, expenses, primarily attributable to the escalating and regulations of the new program funding changes. employer pension rates. While the employer pension costs have increased about $320 million between 2013- During strong economic periods, the district recognizes 14 and 2017-18, the Legislative Analyst’s Office that enrollment demand tends to decline based on expects this amount to reach approximately $900 historical trends. Furthermore, the district analyzes million by 2024-25. It is important for districts to enrollment demographics of the K-12 student properly plan for how they will absorb the remaining population, which projects that the number of K-12 rate increases between now and 2024-25. students is relatively flat with modest growth. In order to purposefully manage enrollments, administration District Budget Overview has developed a multi-pronged approach including a focused marketing campaign, hiring needed faculty, In the development of the budget over the years, the collaborating with high schools to offer dual Board has been conservative and forward-thinking in enrollment courses, increasing course offerings in high its understanding and direction by focusing on demand areas, and the partnering with the California maintaining access for students and employment Promise Program to encourage a college going culture. stability for staff. The Board further understands and accepts that the economics of the State are volatile and The district needs to strategically address the that tremendous revenue fluctuation can occur between underfunded needs of the past (deferred maintenance,

2 equipment, and technology) as well as address the opportunities and prosperity for the region as it partners growing obligations and commitments (including the with business and industry to meet the employment impacts of pension reform, the Affordable Care Act, needs of the community and region. Total Cost of Ownership, and minimum wage increases) to provide a comprehensive approach to responsible budgeting. Voters passed a $485 million Proposition 39 General Obligation Bond to address the need for new and improved facilities. This new bond plus the remaining authorization on the 2002 Measure E bond will help the district to address the Police and Fire Academy facilities as well as provide much needed facilities at each of the colleges and centers throughout the district. In September 2017, the district sold $75 million (Series A) of Measure C bonds, along with refinancing $9.13 million of Measure E bonds. It was estimated that the refunding of Measure E bonds saved district property owners nearly $2.7 million over the term of the bonds. For the continued support of the construction schedule, the district anticipates issuing the remaining $30 million authorization of Measure E this fall. As a higher education community partner the district recognizes its importance as a shareholder in the educational opportunities for all constituency groups. The district further recognizes the importance of assisting the communities in the economic development needed to provide employment

3 BUDGET CALENDAR The timelines and requirements for publication and The following budget calendar for preparation of the availability of a community college district's budget are 2018-19 budget was adopted by the governing board specifically outlined in the California Code of at its February 6, 2018 meeting. Regulations. These requirements include the scheduling for approval of the district's tentative budget on or before July 1 and subsequent adoption of a final budget prior to September 15. In addition, a public hearing must be held prior to the adoption of the final budget with appropriate publication in a local newspaper making the proposed budget available for public inspection. The final 2018-19 State Center Community College District budget will be presented to the Board of Trustees for adoption on September 4, 2018.

The process of developing a community college district budget is an ongoing function and must be addressed by the board and administration throughout the academic year. In order to effectively develop a fiscal document that reflects the goals and objectives of the district, the budget process must include a well-defined budget calendar outlining when each component of the budget is to be completed and the responsibility for completion.

4 State Center Community College District Budget Development Calendar 2018-19

Date Day Responsibility Activity Governor to provide initial budget (January budget) proposal for 01/10/18 Wednesday Office of the Governor FY 2018-19 01/29/18 Monday Chancellor’s Cabinet Review and approve budget calendar 02/06/18* Tuesday Board of Trustees (SCCCD***) Review and approve budget calendar 02/06/18* Tuesday Board of Trustees (SCCCD***) Governor’s 2018-19 January budget proposal Distribute preliminary districtwide allocations 03/09/18 Friday District update/presentation 04/03/18** Tuesday Board of Trustees (SCCCD***) Budget Study Session 04/20-21/18 Fri-Sat Board of Trustees (Bass Lake – Pines Resort***) Board Retreat 04/27/18 Friday District/Colleges/Centers Submit tentative budget schedules to district office 05/07-11/18 Mon-Fri Office of the Governor Governor to provide May revise budget update for FY 2018-19 05/14/18 Monday Chancellor’s Cabinet Review district draft tentative budget Approval of tentative budget and public hearing date for final 06/12/18* Tuesday Board of Trustees (SCCCD***) budget adoption (09/04/2018) 06/30/18 Saturday Office of the Governor Adopt 2018-19 Final State Budget 07/03/18* Tuesday Board of Trustees (SCCCD***) 2018-19 Budget update Distribute (if necessary) revised districtwide resource allocation 07/16/18 Monday District due to adoption of state budget 08/03/18 Friday District/Colleges/Centers Submit final budget to district office 08/29/18 Wednesday District Final budget available for public inspection 09/04/18* Tuesday Board of Trustees (SCCCD***) Public hearing and 2018-19 final budget adoption

*Regular Board Meeting **Special Board Meeting/Workshop (at Discretion of Board) *** Location of Board Meeting

5 DISTRICT ORGANIZATION The 2018-19 budget was developed to reflect the high school and unified districts. The district is one of mission and educational programs and services of the 72 community college districts in California and State Center Community College District. The programs includes three of the 114 colleges as well as two centers of the District are consistent with the mission of the and other community-based services. California community colleges. The district is governed by a seven-member Board of California Community Colleges Mission Trustees elected from seven by-trustee areas. Regular board meetings are held at 4:30 p.m. on the first Tuesday The mission of the California Community Colleges of the month. Meetings are held in various locations Board of Governors and the Chancellor’s Office is to throughout the district with meeting locations adopted empower the community colleges through leadership, by the Board of Trustees each December. advocacy and support. The following organizational structure is in effect for the State Center Community College District Mission 2018-19 academic year. State Center Community College District is committed to empowering our colleges in their efforts to promote exemplary educational opportunities and to provide safe, inclusive, and supportive learning environments leading to student success and global competitiveness which will transform the region.

District Organization State Center Community College District anticipates serving in excess of 55,000 students at its various campuses/centers in 2018-19. The District covers approximately 5,580 square miles and serves the greater Fresno area, including Fresno, Madera, and portions of Kings and Tulare counties. The District encompasses 17

6 StateCenterCommunityCollegeDistrict 2018Ͳ19OrganizationalChart

SCCCDCitizens  Personnel Commission  BoardofTrustees  ElbaGomez DirectorofClassified Personnel

Dr.PaulParnell Chancellor

CherylSullivan Dr.LoriBennett LucyRuiz ViceChancellor President ExecutiveDirector, Finance&Administration ClovisCommunityCollege Public&Legislative Relations

JeromeCountee Dr.CaroleGoldsmith RicoGuerrero ViceChancellor President ExecutiveDirector EducationalServices& FresnoCityCollege Foundation InstitutionalEffectiveness

JuliannaMosier DonnaBerry EileenO’HareAnderson ViceChancellor InterimPresident InterimCounsel HumanResources ReedleyCollege

ChristineMiktarian ViceChancellor Operations& InformationSystems

Chancellor’sCabinet 7 FUNDING METHODOLOGY Introduction amount of at least $4,367 to bring all districts in the system to the 90th percentile in funding per FTES. The The financial support for the California community 2018-19 funding model has changed to focus on college system has evolved over the years as have the student success. colleges and the purpose for its services. Since the inception of the community college system in 1907, Old Funding Model under SB 361 of 2006 there have been numerous changes in the method of distributing state and local funds for the support of Under SB 361 a district receives a basic allocation for community colleges. In 1988 California voters each college or center of varying amounts based on the approved Proposition 98, an initiative that amended size of their college(s) and center(s). The basic Article XVI of the state constitution and provided allocation amount is augmented by a per FTES funding specific procedures to determine a minimum guarantee level. The primary components of the apportionment for annual K-14 funding. The constitutional provision funding calculation, the basic allocation and the per links K-14 funding formulas (which include FTES funding level, are adjusted each year by the community colleges) to growth factors, including state following: revenues and student population. These various factors 1. COLA (cost-of-living adjustment); and determine the percent of the state’s budget dedicated to K-14 education. 2. Stability (for districts experiencing decline). In 2006-07, legislation (SB 361) was passed and signed Growth funding in this model simply becomes the into law that provides a basic allocation for each state-funded growth FTES for the district multiplied by college or center, plus a per credit FTES funding the per FTES funding level for the year.

8 Additionally, the financing of a community college For the first three years of the new formula district in the system is provided in accordance with implementations, districts will have a hold harmless Education Code Section 58870, which states that for provision. This provision allows each district to each district the state shall subtract from the total receive at least the same amount of funding as in 2017- computational revenue a district’s local property tax 18 with any additional statutory COLA included. revenue and 98 percent of the enrollment fees collected by the district. The remainder shall be apportioned for The base allocation, which is very similar to SB 361, each district by the state of California. This means the now only represents 70% of the funding. As with the actual amount of revenue provided to a community prior model, FTES and college and centers status are college to operate is not impacted by the wealth of the the components of this funding with COLA applied to local area's property tax base or the amount of each. enrollment fees collected since they are deducted from The supplemental grant is made up of the number of the state’s calculated apportionment for each district. district students that are qualified recipients of the Pell New Funding Model 2018-19 Grant, AB 540 grant, and the California Promise Grant (formerly called the BOG fee waiver) at a rate of $919. For 2018-19, Governor Brown has provided a new Student-Focused Funding Formula for community Many factors are given specific dollar values per colleges. This new formula is comprised of three student to get to the combined total for the student components: base allocation (70%), supplemental success allocation. The greatest value is placed on allocation (20%), and student success allocation (10%). Associate Degrees for Transfer, which is at a rate of $666 per student. Additional funds are provided if the State Chancellor Oakley established a committee of student is a Pell Student (38% additional funding) or a diverse community college presidents (CEO Promise Grant Student (25% additional funding). The Committee) to provide recommendations to Governor summary of the values is included on the table below. Brown’s new Student-Focused Funding Formula.

9 Summary of New Allocation Model Base Allocation Colleges and Centers $15,010,274 Full-Time Equivalent Students 113,819,227 Subtotal Base Allocation 128,829,501

Supplemental Allocation $ Per Student Pell Grant $919 4,351,104 AB 540 $919 1,750,695 Promise Grant $919 29,135,057 Sub Total Supplemental 45,236,856

Student Success All Students $ Per Outcome Associate Degrees $1,320 1,721,280 Associate Degrees for Transfer $1,760 2,479,840 Credit Certificates $880 594,000 Nine or More CTE Units $440 2,450,360 Transfer $660 2,518,560 Transfer Level Math and English $880 495,440 Regional Living Wage $440 2,522,520 All Student Subtotal 12,782,000 Pell Students Associate Degrees $500 431,568 Associate Degrees for Transfer $666 586,746 Credit Certificates $333 158,508

10 Summary of New Allocation Model Student Success – Pell Students (cont.) Nine or More CTE Units $167 572,594 Transfer $250 496,253 Transfer Level Math and English $333 68,265 Regional Living Wage $167 331,502 Pell Student Subtotal 2,645,435 Promise Grant Students Associate Degrees $333 367,965 Associate Degrees for Transfer $444 504,384 Credit Certificates $222 134,754 Nine or More CTE Units $111 499,500 Transfer $167 462,704 Transfer Level Math and English $222 69,486 Regional Living Wage $111 413,364 All Promise Grant Subtotal 2,452,157 Student Success Allocation 17,879,592

Total 2018-19 New Funding Formula including COLA $191,945,949

11 Due to the new funding formula, the State Chancellor’s quality of our facilities and technology. These plans Office has been unable to provide timely budget will reflect balancing the budget to at least the 50% projections. The budget information for the General instructional requirement and maintaining the Apportionment funding for the colleges represents only appropriate Full-Time Faculty Obligation levels. the hold harmless portion of provision. This reflects the prior year’s funding and additional funding for Student Fees COLA. As the new formula is providing significant The amount of enrollment fees and other student- new dollars to our local district, there needs to be in related fees is strictly controlled by the state of depth planning to properly align the district’s long- California. Enrollment fees have remained flat over the term and short-term goals for meeting the Vision for past several years. The fee last increased for the success goals. These plans will also include plans for summer 2012 semester to $46 per unit and remains at our long-term liabilities, total-cost-of-ownership for that level currently. Outlined in the graph below is a new buildings and on-going growth demands, staffing history of community college per unit enrollment fees. needs, and a commitment to providing stability which will include a strong emphasis of maintaining the FIGURE 1 COMMUNITY COLLEGE PER UNIT ENROLLMENT FEES

12 Following are the tuition and fee costs for California Community College League of California (CCLC), the community colleges compared to other state higher community college system receives $8,645 per full- education institutions: time equivalent student, which is approximately 60% of the $14,433 per student funding provided to the Figure 1 - California College Resident Tuition Fees 2017-18 California State University (CSU) system and is approximately 25% of the $33,936 per student funding received by the University of California (UC) system. This maximization of educational resources allows the state to serve more students and to preserve more resources for other important services.

Figure 2- Instruction-Related Revenues Per Full-Time-Equivalent Student

*Includes campus-based fees

SOURCE: FAST FACTS 2018, COMMUNITY COLLEGE LEAGUE OF CALIFORNIA California’s Community Colleges – Efficient and Effective The California community colleges represent an outstanding financial and educational value for the SOURCE: FAST FACTS 2018, COMMUNITY COLLEGE LEAGUE OF CALIFORNIA largest and most diverse student body in the world. Based upon 2017-18 information provided by the

13 Not only does the system provide a high level of cost effectiveness, but California’s community colleges continue to excel in all areas of the system’s mission. The mission of the California community college system is to provide workforce training, basic courses in English and math, certificate and degree programs and preparation for transfer to four-year institutions. Additionally, the community college system has invested significant resources in the Student Support and Success Program and Student Equity Program to help enhance student access to the California community colleges and promote and sustain the efforts of students to be successful in their educational endeavors. While the community colleges are among the most effective and efficient higher education systems in the world, consistent resources are needed to maintain the high level of services provided to the state's population.

14 STUDENT ENROLLMENT TRENDS The California community college system consists of It is estimated that the system will receive 72 districts, comprised of 114 colleges and 76 approximately $60 million in growth funding, or educational centers, and currently serves approximately a 1.0% increase in funded FTES. approximately 2.1 million students per year. SCCCD FTES Trends Since a significant majority of a community college's funding is based upon full-time equivalent students State Center Community College District has (FTES), it is important to understand enrollment trends traditionally targeted FTES growth at a level higher both in the system and at SCCCD. than the statewide average. Over the past few years, the District has taken special effort to increase course California Community College Enrollment and offerings and provide the courses in high demand. For FTES Trends the upcoming year, the District anticipates enrollment growth and has established reasonable enrollment Over the past several years, the California community targets of approximately 2.25% growth and budgeted college system has undergone significant funding only 1.5% in growth funds. Demographic studies have fluctuations. In 2008-09, the total number of funded shown that the number of graduating high school FTES for the system was at a high of 1.21 million, and students in the central valley has leveled off or in 2012-13 the funded FTES had been reduced down to decreased over the past several years, but in 2018 it will 1.10 million (approximately 110,000 (9%) fewer slightly increase. This population trend may influence funded FTES). Currently, the 2017-18 first period (P- the number of students seeking enrollment into our 1) report show the college system is serving around educational institutions. 1.135 million funded FTES. This demonstrates the system has made some progress in restoring funded enrollments, but still has not reached its earlier peak levels.

For the 2018-19 final budget, the community college system anticipates receiving moderate growth funding.

15 Student Population SCCCD Future Funded Growth The geographic area served by State Center The community college system hopes to continue Community College District represents a diverse seeing additional funding from the state aimed at population. Following is a graphic display of the restoring previous enrollment reductions. However, makeup of the District's student population: there are many districts that are currently having a difficult time growing or restoring their enrollment Figure 1 - SCCCD Student Ethnicity levels. The community college system has typically seen enrollment decline during good economic times, and enrollment growth with a weakening economy. Our District will continue to focus on enhancing student enrollment while at the same time ensuring students are successful in completing degrees, certificates, increasing job skills and/or transferring to a four-year institution. State Center CCD has been successful and is very optimistic about its ability to provide educational opportunities to its students.

SOURCE: SCCCD OFFICE OF INSTITUTIONAL RESEARCH (FALL 2017)

16 STATE CENTER COMMUNITY COLLEGE DISTRICT BUDGET SUMMARY State Center Community College District is comprised goals are determined, the budget will be adjusted to of Fresno City College, Reedley College, Clovis align to these new initiatives. These resources are Community College, Madera Community College reflected in the Miscellaneous object code, so that Center, the Career Technology Center, and Oakhurst calculations for 50% compliance can be easily Community College (Outreach) Center, plus a number identified. of community outreach sites. Each campus has a distinct identity and unique program offerings. The district offers Employee pension rate increases districtwide will cost higher education opportunities to thousands of students just over $2.2 million for fiscal year 2018-19. Increased who might otherwise be unable to attend classes beyond expenses for employee related step and column the high school level. Associate of arts and science advancement is anticipated to grow almost $1.1million degrees are offered in a wide variety of subjects in after netting retirement savings. Additionally, the cost addition to many vocational programs. of growth will be in the form of new positions of $1.4 million and adjunct faculty of $0.3 million. The district serves a population area in excess of Additionally, the district anticipates paying $75,000 in one million residents characterized by a lower-than- election costs for the three trustee areas up for election state-average income and a diverse socio-economic this November. makeup. These demographics create unique challenges for the district in meeting the needs of the The district plans to continue setting aside the $3.75 communities it serves. State Center Community million of on-going funds to address the future pension College District looks forward to continuing to meet obligation costs related to the multi-year STRS and the needs of its growing and diverse service area. PERS employer contribution rate increases. Employer pension contribution rates are set to nearly double by Based on the 2018-19 Governor’s Adopted Budget, the 2020-21 for the STRS program and will nearly triple district anticipates receiving additional on-going by 2024-25 for the PERS program to address the resources of approximately $16 million available over unfunded pension liabilities of these two systems. last year’s budget. As the long-term and short-term

17 The district projected $4 million in funding from the State for schedule maintenance and instructional equipment to be split equally, however in the final budget this was cut to $760,000. The district budget plan shows additional support from the general fund to help make up for this dramatic shortfall. Following is a budget summary by object code for the 2018-19 fiscal year for State Center Community College district:

18 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - BUDGET SUMMARY FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

REVENUES Federal Revenues $ 4,260 $ 8,929 $ - $ (8,929) State Revenues 122,254,665 135,697,272 151,580,000 15,882,728 Local Revenues 58,287,929 61,596,121 60,760,000 (836,121) Other Financing Sources 38,174 11,363 15,000 3,637 TOTAL REVENUES$ 180,585,028 $ 197,313,685 $ 212,355,000 $ 15,041,315

EXPENDITURES Certificated Salaries $ 76,613,236 $ 81,732,010 $ 82,785,688 $ 1,053,678 Classified Salaries 30,990,128 33,825,779 34,970,722 1,144,943 Employee Benefits 37,973,405 42,190,306 46,106,567 3,916,261 Supplies and Materials 1,972,490 2,213,768 2,414,547 200,779 Other Operating Expenses 14,504,842 15,365,081 33,543,752 18,178,671 Capital Outlay 3,206,818 3,067,997 2,586,963 (481,034) Other Outgo/Contingency 14,625,860 11,025,792 9,946,761 (1,079,031) TOTAL EXPENDITURES$ 179,886,779 $ 189,420,733 $ 212,355,000 $ 22,934,267

REVENUES OVER/(UNDER) EXPENDITURES$ 698,249 $ 7,892,952 $ - $ (7,892,952)

*UNAUDITED

19 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - BUDGET SUMMARY CHART FUND 11 FINAL BUDGET

Revenues Expenditures SUPPLIES & MATERIALS 1% OTHER EMPLOYEE OPERATING LOCAL EXPENSES BENEFITS 16% 29% 22%

CLASSIFIED SALARIES CAPITAL 16% OUTLAY / STATE OTHER ACADEMIC OUTGO 71% SALARIES 6% 39%

EXPENDITURES REVENUES ACADEMIC SALARIES 82,785,688 39.0% STATE 151,580,000 71.4% CLASSIFIED SALARIES 34,970,722 16.5% LOCAL 60,775,000 28.6% EMPLOYEE BENEFITS 46,106,567 21.7% FEDERAL - 0.0% SUPPLIES & MATERIALS 2,414,547 1.1% TOTAL REVENUES 212,355,000 100.0% OTHER OPERATING EXPENSES 33,543,752 15.8% CAPITAL OUTLAY/OTHER OUTGO 12,533,724 5.9% TOTAL EXPENDITURES 212,355,000 100.0%

20 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - BUDGET SUMMARY FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

REVENUES Federal Revenues $ 10,617,342 $ 10,922,119 $ 14,696,640 $ 3,774,521 State Revenues 37,510,618 43,325,676 75,191,100 31,865,424 Local Revenues 3,080,163 3,192,710 3,991,076 798,366 Other Financing Sources 13,118,899 13,054,986 13,289,228 234,242 TOTAL REVENUES$ 64,327,022 $ 70,495,491 $ 107,168,044 $ 36,672,553

EXPENDITURES Certificated Salaries $ 14,169,852 $ 15,842,114 $ 23,275,531 $ 7,433,417 Classified Salaries 9,856,555 10,607,359 13,891,970 3,284,611 Employee Benefits 7,041,072 8,303,064 12,021,559 3,718,495 Supplies and Materials 1,820,150 1,663,246 2,332,376 669,130 Other Operating Expenses 7,606,766 11,434,779 29,141,447 17,706,668 Capital Outlay 5,380,708 6,265,220 10,072,754 3,807,534 Other Outgo/Contingency 18,307,270 15,941,370 16,432,407 491,037 TOTAL EXPENDITURES$ 64,182,373 $ 70,057,152 $ 107,168,044 $ 37,110,892

REVENUES OVER/(UNDER) EXPENDITURES$ 144,649 $ 438,339 $ - $ (438,339)

*UNAUDITED

21 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - BUDGET SUMMARY CHART FUND 12 FINAL BUDGET

Revenues Expenditures

EMPLOYEE CLASSIFIED BENEFITS LOCAL 11% SALARIES 16% ACADEMIC 13% SUPPLIES & FEDERAL SALARIES MATERIALS 22% 2% 14%

STATE CAPITAL OTHER OPERATING 70% OUTLAY / EXPENSES OTHER OUTGO 25% 27%

EXPENDITURES REVENUES ACADEMIC SALARIES 23,275,531 21.7% STATE 75,191,100 70.2% CLASSIFIED SALARIES 13,891,970 13.0% LOCAL 17,280,304 16.1% EMPLOYEE BENEFITS 12,021,559 11.2% FEDERAL 14,696,640 13.7% SUPPLIES & MATERIALS 2,332,376 2.2% TOTAL REVENUES 107,168,044 100.0% OTHER OPERATING EXPENSES 29,141,447 27.2% CAPITAL OUTLAY/OTHER OUTGO 26,505,161 24.7% TOTAL EXPENDITURES 107,168,044 100.0%

22 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - BUDGET SUMMARY FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

REVENUES Federal Revenues $ 10,621,602 $ 10,931,048 $ 14,696,640 $ 3,765,592 State Revenues 159,765,283 179,022,948 226,771,100 47,748,152 Local Revenues 61,368,092 64,788,831 64,751,076 (37,755) Other Financing Sources 13,157,073 13,066,349 13,304,228 237,879 TOTAL REVENUES$ 244,912,050 $ 267,809,176 $ 319,523,044 $ 51,713,868

EXPENDITURES Certificated Salaries $ 90,783,088 $ 97,574,124 $ 106,061,219 $ 8,487,095 Classified Salaries 40,846,683 44,433,138 48,862,692 4,429,554 Employee Benefits 45,014,477 50,493,370 58,128,126 7,634,756 Supplies and Materials 3,792,640 3,877,014 4,746,923 869,909 Other Operating Expenses 22,111,608 26,799,860 62,685,199 35,885,339 Capital Outlay 8,587,526 9,333,217 12,659,717 3,326,500 Other Outgo/Contingency 32,933,130 26,967,162 26,379,168 (587,994) TOTAL EXPENDITURES$ 244,069,152 $ 259,477,885 $ 319,523,044 $ 60,045,159

REVENUES OVER/(UNDER) EXPENDITURES$ 842,898 $ 8,331,291 $ - $ (8,331,291)

*UNAUDITED

23 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - BUDGET SUMMARY CHART FINAL BUDGET

Revenues Expenditures SUPPLIES & MATERIALS 2%

FEDERAL EMPLOYEE 5% OTHER BENEFITS OPERATING 18% EXPENSES STATE CLASSIFIED 20% 71% SALARIES LOCAL 15% CAPITAL 24% ACADEMIC OUTLAY / SALARIES OTHER 33% OUTGO 12%

EXPENDITURES REVENUES ACADEMIC SALARIES 106,061,219 33.2% STATE 226,771,100 71.0% CLASSIFIED SALARIES 48,862,692 15.3% LOCAL 78,055,304 24.4% EMPLOYEE BENEFITS 58,128,126 18.2% FEDERAL 14,696,640 4.6% SUPPLIES & MATERIALS 4,746,923 1.5% TOTAL REVENUES 319,523,044 100.0% OTHER OPERATING EXPENSES 62,685,199 19.6% CAPITAL OUTLAY / OTHER OUTGO 39,038,885 12.2% TOTAL EXPENDITURES 319,523,044 100.0%

24 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - REVENUES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 81000-FEDERAL REVENUES 81990 OTHER FEDERAL REVENUE $ 4,260 $ 8,929 $ - $ (8,929) TOTAL FEDERAL REVENUES $ 4,260 $ 8,929 $ - $ (8,929)

86000-STATE REVENUES 86110 STATE GENERAL APPORTIONMENT$ 85,044,472 $ 97,721,933 $ 113,640,000 $ 15,918,067 86120 APPRENTICESHIP 62,446 64,481 365,000 300,519 86150 ENROLLMENT FEE WAIVER ADMIN (2%) 589,322 505,795 550,000 44,205 86180 PRIOR YEAR'S CORRECTIONS 163,111 820,278 - (820,278) 86190 OTHER GENERAL APPORTIONMENT 607,132 575,351 600,000 24,649 86310 EDUCATION PROTECTION ACT (PROP 30) 23,438,477 24,426,488 25,800,000 1,373,512 86710 HOMEOWNERS PROPERTY TAX RELIEF 414,757 406,089 300,000 (106,089) 86720 TIMBER YIELD TAX 4,425 10,167 - (10,167) 86790 OTHER TAX RELIEF SUBVENTIONS 1 66 - (66) 86810 STATE LOTTERY PROCEEDS 4,523,268 4,611,786 4,500,000 (111,786) 86830 STATE MANDATED COSTS 3,494,820 1,660,903 825,000 (835,903) 86990 OTHER STATE REVENUES 3,912,434 4,893,935 5,000,000 106,065 TOTAL STATE REVENUES$ 122,254,665 $ 135,697,272 $ 151,580,000 $ 15,882,728

88000-LOCAL REVENUES 88110 TAX ALLOCATION-SECURED ROLL$ 39,670,165 $ 41,506,058 $ 42,600,000 $ 1,093,942 88120 TAX ALLOCATION-SUPPLEMENTAL ROLL 824,722 928,087 800,000 (128,087) 88130 TAX ALLOCATION-UNSECURED ROLL 1,841,781 1,891,589 1,800,000 (91,589) 88160 PRIOR YEAR'S TAXES 660,707 115,918 - (115,918) 88170 EDUCATION REVENUE AUGMENTATION FUND (861,827) (882,696) (1,000,000) (117,304) 88180 REDEVELOPMENT AGENCY 2,311,976 2,960,431 2,500,000 (460,431) 88200 CONTRIBUTIONS, GIFTS, GRANTS & ENDOWMENT - 1,059 - (1,059) 88310 INSTRUCTIONAL CONTRACT SERVICES 15,475 137,507 - (137,507) 88320 FOOD SERVICES 77,532 82,848 35,030 (47,818) 88392 BAD DEBT COLLECTIONS 1,164 854 - (854) 88450 SALE OF PUBLICATIONS 1,967 295 240 (55) 88510 FACILITIES USE 69,447 45,926 34,500 (11,426) 88520 OTHER RENTALS AND LEASES 24,850 22,706 24,000 1,294 88600 INTEREST & INVESTMENT REVENUE 797,933 1,421,531 700,000 (721,531) 88710 CHILD DEVELOPMENT 517,768 576,156 532,000 (44,156)

*UNAUDITED

25 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - REVENUES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 88740 ENROLLMENT FEES 8,018,578 7,863,133 8,750,000 886,867 88770 INSTRUCTIONAL MATERIAL FEES 55,208 57,964 51,000 (6,964) 88790 STUDENT RECORDS 98,182 96,905 90,000 (6,905) 88800 NON-RESIDENT TUITION 2,142,886 1,850,207 2,000,000 149,793 88811 PARKING PERMITS 1,056,315 1,242,529 1,100,000 (142,529) 88812 PARKING METERS 91,459 78,794 90,000 11,206 88813 PARKING DAY PASSES 125,180 184,496 120,000 (64,496) 88890 OTHER STUDENT FEES 1,400 3,711 1,410 (2,301) 88910 ADMISSION & GATE RECEIPTS 421 1,400 - (1,400) 88920 VENDING 10 - - - 88930 TRAFFIC FINES 343,538 334,241 300,000 (34,241) 88940 DENTAL HYGIENE FEES 30,825 39,124 32,000 (7,124) 88951 LIBRARY FINES 5,502 7,546 5,000 (2,546) 88954 LOST BOOKS 985 163 800 637 88985 OTHER REVENUE-DISTRICTWIDE 30 6 - (6) 88990 OTHER REVENUE 66 10 115 105 88992 RECYCLING 635 631 500 (131) 88993 POLICE FEES 112 3,685 - (3,685) 88995 MISCELLANEOUS REVENUE 341,815 1,005,832 178,405 (827,427) 88997 SIX MONTH CANCELS 21,122 17,475 15,000 (2,475) TOTAL LOCAL REVENUES $ 58,287,929 $ 61,596,121 $ 60,760,000 $ (836,121)

89000-OTHER FINANCING SOURCES 89120 SALE OF EQUIP & SUPPLIES$ 38,174 $ 11,363 $ 15,000 $ 3,637 TOTAL OTHER FINANCING SOURCES$ 38,174 $ 11,363 $ 15,000 $ 3,637

TOTAL GENERAL FUND REVENUES$ 180,585,028 $ 197,313,685 $ 212,355,000 $ 15,041,315

*UNAUDITED

26 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - REVENUES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 81000-FEDERAL REVENUES 81200 HIGHER EDUCATION ACT $ 6,454,962 $ 6,565,425 $ 8,781,600 $ 2,216,175 81300 JTPA (WORKFORCE INVESTMENT ACT) 17,761 - - - 81400 TANF 283,165 312,046 324,637 12,591 81500 STUDENT FINANCIAL AID 188,143 185,977 310,087 124,110 81600 VETERAN'S EDUCATION 21,471 6,332 9,439 3,107 81700 VTEA 1,680,817 1,747,530 1,669,919 (77,611) 81990 OTHER FEDERAL REVENUE 1,971,023 2,104,809 3,600,958 1,496,149 TOTAL FEDERAL REVENUES $ 10,617,342 $ 10,922,119 $ 14,696,640 $ 3,774,521

86000-STATE REVENUES 86220 EXTEND. OPPOR. PROGS. & SERV. $ 2,390,666 $ 2,585,411 $ 2,970,454 $ 385,043 86230 DISABLED STUDENT ALLOWANCE 3,349,035 3,422,877 3,793,884 371,007 86250 SSSP & STUDENT EQUITY 13,519,113 11,722,823 16,581,294 4,858,471 86290 OTHER CATEGORICAL APPORTIONMENT 10,404,819 16,283,363 41,713,491 25,430,128 86590 OTHER CATEGORICAL PROG ALLOWANCES 5,670,630 6,569,148 5,856,926 (712,222) 86810 STATE LOTTERY PROCEEDS 1,504,801 1,775,835 1,500,000 (275,835) 86990 OTHER STATE REVENUES 671,554 966,219 2,775,051 1,808,832 TOTAL STATE REVENUES $ 37,510,618 $ 43,325,676 $ 75,191,100 $ 31,865,424

88000-LOCAL REVENUES 88390 OTHER CONTRACT SERVICES $ 1,004,748 $ 998,156 $ 1,744,184 $ 746,028 88760 STUDENT HEALTH FEES 1,442,012 1,552,647 1,550,000 (2,647) 88935 HEALTH SERVICES 3,655 2,812 - (2,812) 88973 TRAINING INSTITUTE 576,181 620,441 694,697 74,256 88974 C.I.T.D. 53,567 18,654 2,195 (16,459) TOTAL LOCAL REVENUES $ 3,080,163 $ 3,192,710 $ 3,991,076 $ 798,366

89000-OTHER FINANCING SOURCES 89710 FISCAL AGENT PASS-THRU $ 13,118,899 $ 13,054,986 $ 13,289,228 $ 234,242 TOTAL OTHER FINANCING SOURCES $ 13,118,899 $ 13,054,986 $ 13,289,228 $ 234,242

TOTAL GENERAL FUND REVENUES $ 64,327,022 $ 70,495,491 $ 107,168,044 $ 36,672,553

*UNAUDITED

27 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - REVENUES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 81000-FEDERAL REVENUES 81200 HIGHER EDUCATION ACT $ 6,454,962 $ 6,565,425 $ 8,781,600 $ 2,216,175 81300 JTPA (WORKFORCE INVESTMENT ACT) 17,761 - - - 81400 TANF 283,165 312,046 324,637 12,591 81500 STUDENT FINANCIAL AID 188,143 185,977 310,087 124,110 81600 VETERAN'S EDUCATION 21,471 6,332 9,439 3,107 81700 VTEA 1,680,817 1,747,530 1,669,919 (77,611) 81990 OTHER FEDERAL REVENUE 1,975,283 2,113,738 3,600,958 1,487,220 TOTAL FEDERAL REVENUES $ 10,621,602 $ 10,931,048 $ 14,696,640 $ 3,765,592

86000-STATE REVENUES 86110 STATE GENERAL APPORTIONMENT $ 85,044,472 $ 97,721,933 $ 113,640,000 $ 15,918,067 86120 APPRENTICESHIP 62,446 64,481 365,000 300,519 86150 ENROLLMENT FEE WAIVER ADMIN (2%) 589,322 505,795 550,000 44,205 86180 PRIOR YEAR'S CORRECTIONS 163,111 820,278 - (820,278) 86190 OTHER GENERAL APPORTIONMENT 607,132 575,351 600,000 24,649 86220 EXTEND. OPPOR. PROGS. & SERV. 2,390,666 2,585,411 2,970,454 385,043 86230 DISABLED STUDENT ALLOWANCE 3,349,035 3,422,877 3,793,884 371,007 86250 SSSP & STUDENT EQUITY 13,519,113 11,722,823 16,581,294 4,858,471 86290 OTHER CATEGORICAL APPORTIONMENT 10,404,819 16,283,363 41,713,491 25,430,128 86310 EDUCATION PROTECTION ACT (PROP 30) 23,438,477 24,426,488 25,800,000 1,373,512 86590 OTHER CATEGORICAL PROG ALLOWANCES 5,670,630 6,569,148 5,856,926 (712,222) 86710 HOMEOWNERS PROPERTY TAX RELIEF 414,757 406,089 300,000 (106,089) 86720 TIMBER YIELD TAX 4,425 10,167 - (10,167) 86790 OTHER TAX RELIEF SUBVENTIONS 1 66 - (66) 86810 STATE LOTTERY PROCEEDS 6,028,069 6,387,621 6,000,000 (387,621) 86830 STATE MANDATED COSTS 3,494,820 1,660,903 825,000 (835,903) 86990 OTHER STATE REVENUES 4,583,988 5,860,154 7,775,051 1,914,897 TOTAL STATE REVENUES $ 159,765,283 $ 179,022,948 $ 226,771,100 $ 47,748,152

*UNAUDITED

28 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - REVENUES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 88000-LOCAL REVENUES 88110 TAX ALLOCATION-SECURED ROLL $ 39,670,165 $ 41,506,058 $ 42,600,000 $ 1,093,942 88120 TAX ALLOCATION-SUPPLEMENTAL ROLL 824,722 928,087 800,000 (128,087) 88130 TAX ALLOCATION-UNSECURED ROLL 1,841,781 1,891,589 1,800,000 (91,589) 88160 PRIOR YEAR'S TAXES 660,707 115,918 - (115,918) 88170 EDUCATION REVENUE AUGMENTATION FUND (861,827) (882,696) (1,000,000) (117,304) 88180 REDEVELOPMENT AGENCY 2,311,976 2,960,431 2,500,000 (460,431) 88200 CONTRIBUTIONS, GIFTS, GRANTS & ENDOWMENT - 1,059 - (1,059) 88310 INSTRUCTIONAL CONTRACT SERVICES 15,475 137,507 - (137,507) 88320 FOOD SERVICES 77,532 82,848 35,030 (47,818) 88390 OTHER CONTRACT SERVICES 1,004,748 998,156 1,744,184 746,028 88392 BAD DEBT COLLECTIONS 1,164 854 - (854) 88450 SALE OF PUBLICATIONS 1,967 295 240 (55) 88510 FACILITIES USE 69,447 45,926 34,500 (11,426) 88520 OTHER RENTALS AND LEASES 24,850 22,706 24,000 1,294 88600 INTEREST & INVESTMENT REVENUE 797,933 1,421,531 700,000 (721,531) 88710 CHILD DEVELOPMENT 517,768 576,156 532,000 (44,156) 88740 ENROLLMENT FEES 8,018,578 7,863,133 8,750,000 886,867 88760 STUDENT HEALTH FEES 1,442,012 1,552,647 1,550,000 (2,647) 88770 INSTRUCTIONAL MATERIAL FEES 55,208 57,964 51,000 (6,964) 88790 STUDENT RECORDS 98,182 96,905 90,000 (6,905) 88800 NON-RESIDENT TUITION 2,142,886 1,850,207 2,000,000 149,793 88811 PARKING PERMITS 1,056,315 1,242,529 1,100,000 (142,529) 88812 PARKING METERS 91,459 78,794 90,000 11,206 88813 PARKING DAY PASSES 125,180 184,496 120,000 (64,496) 88890 OTHER STUDENT FEES 1,400 3,711 1,410 (2,301) 88910 ADMISSION & GATE RECEIPTS 421 1,400 - (1,400) 88920 VENDING 10 - - - 88930 TRAFFIC FINES 343,538 334,241 300,000 (34,241) 88935 HEALTH SERVICES 3,655 2,812 - (2,812) 88940 DENTAL HYGIENE FEES 30,825 39,124 32,000 (7,124) 88951 LIBRARY FINES 5,502 7,546 5,000 (2,546) 88954 LOST BOOKS 985 163 800 637

*UNAUDITED

29 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - REVENUES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18 88973 TRAINING INSTITUTE 576,181 620,441 694,697 74,256 88974 C.I.T.D. 53,567 18,654 2,195 (16,459) 88985 OTHER REVENUE-DISTRICTWIDE 30 6 - (6) 88990 OTHER REVENUE 66 10 115 105 88992 RECYCLING 635 631 500 (131) 88993 POLICE FEES 112 3,685 - (3,685) 88995 MISCELLANEOUS REVENUE 341,815 1,005,832 178,405 (827,427) 88997 SIX MONTH CANCELS 21,122 17,475 15,000 (2,475) TOTAL LOCAL REVENUES $ 61,368,092 $ 64,788,831 $ 64,751,076 $ (37,755)

89000-OTHER FINANCING SOURCES 89120 SALE OF EQUIP & SUPPLIES$ 38,174 $ 11,363 $ 15,000 $ 3,637 89710 FISCAL AGENT PASS-THRU 13,118,899 13,054,986 13,289,228 234,242 TOTAL OTHER FINANCING SOURCES$ 13,157,073 $ 13,066,349 $ 13,304,228 $ 237,879

TOTAL GENERAL FUND REVENUES$ 244,912,050 $ 267,809,176 $ 319,523,044 $ 51,713,868

*UNAUDITED

30 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 40,942,787 $ 43,646,096 $ 44,264,443 $ 618,347 91125 REG SABBATICAL 678,505 399,371 456,987 57,616 91130 TEMP,GRADED CLASSES 781,462 335,753 392,502 56,749 91210 REG-MANAGEMENT 6,971,504 7,633,856 7,816,638 182,782 91215 REG-COUNSELORS 2,899,587 3,232,730 3,172,798 (59,932) 91220 REG NON-MANAGEMENT 4,799,475 5,242,338 5,181,466 (60,872) 91230 REG SABB NON-MANAGEMENT - - 56,888 56,888 91310 HOURLY,GRADED CLASSES 11,613,820 12,051,924 12,613,507 561,583 91320 OVERLOAD,GRADED CLASSES 2,168,837 2,396,770 2,391,798 (4,972) 91330 HRLY-SUMMER SESSIONS 2,803,960 3,156,391 3,133,443 (22,948) 91335 HRLY-SUBSTITUTES 336,809 320,543 351,471 30,928 91410 HRLY-MANAGEMENT - 78,473 45,000 (33,473) 91415 HRLY NON-MANAGEMENT 2,616,490 3,237,765 2,908,747 (329,018) TOTAL ACADEMIC SALARIES $ 76,613,236 $ 81,732,010 $ 82,785,688 $ 1,053,678

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 20,382,440 $ 22,207,550 $ 23,685,929 $ 1,478,379 92115 CONFIDENTIAL 1,191,529 1,300,315 1,323,736 23,421 92120 MANAGEMENT-CLASS 3,279,006 3,685,422 3,997,485 312,063 92150 O/T-CLASSIFIED 523,126 623,614 378,030 (245,584) 92210 INSTR AIDES 2,093,571 2,258,046 2,471,099 213,053 92250 O/T-INSTR AIDES 1,569 1,004 1,287 283 92310 HOURLY STUDENTS 1,262,558 1,348,486 1,384,053 35,567 92320 HOURLY NON-STUDENTS 940,235 857,164 102,049 (755,115) 92330 PERM PART-TIME 217,009 303,566 301,627 (1,939) 92410 HRLY-INSTR AIDES-STUDENTS 810,627 945,155 982,534 37,379 92420 HRLY INSTR AIDES NON-STUDENTS 37,250 33,647 - (33,647) 92430 PERM P/T INSTR AIDES/OTHER 251,208 261,810 342,893 81,083 TOTAL CLASSIFIED SALARIES $ 30,990,128 $ 33,825,779 $ 34,970,722 $ 1,144,943

*UNAUDITED

31 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL$ 9,706,849 $ 11,389,000 $ 12,746,563 $ 1,357,563 93130 STRS NON-INSTR 2,800,079 3,479,785 3,813,444 333,659 93210 PERS-INSTRUCTIONAL 474,046 591,745 618,985 27,240 93230 PERS NON-INSTR 3,599,803 4,461,552 5,387,088 925,536 93310 OASDI-INSTRUCTIONAL 1,084,760 1,166,244 1,199,723 33,479 93330 OASDI NON-INSTR 2,244,942 2,501,900 2,649,062 147,162 93410 H&W-INSTRUCTIONAL 6,781,968 6,883,423 6,995,216 111,793 93430 H&W NON-INSTR 7,649,484 7,952,845 8,768,696 815,851 93490 H&W-RETIREES 1,293,016 1,335,049 1,425,000 89,951 93510 SUI-INSTRUCTIONAL 30,855 42,952 33,376 (9,576) 93530 SUI NON-INSTR 22,084 35,265 24,808 (10,457) 93610 WORK COMP-INSTRUCTIONAL 1,205,508 1,226,196 1,279,911 53,715 93630 WORK COMP NON-INSTR 881,419 943,918 959,647 15,729 93710 PARS-INSTRUCTIONAL 142,577 149,374 162,270 12,896 93730 PARS NON-INSTR 42,833 50,845 29,278 (21,567) 93910 OTHER EMP BEN-INSTR (8,979) (22,531) - 22,531 93930 OTHER EMP BEN NON-INSTR 22,161 2,744 13,500 10,756 TOTAL EMPLOYEE BENEFITS $ 37,973,405 $ 42,190,306 $ 46,106,567 $ 3,916,261

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 288,110 $ 371,452 $ 617,917 $ 246,465 94315 SOFTWARE-INSTRUCTIONAL - 200 17,595 17,395 94320 MATERIAL FEES SUPPLIES 44,761 39,011 47,800 8,789 94410 OFFICE SUPPLIES 385,535 380,826 402,884 22,058 94415 SOFTWARE 151 1,427 27,675 26,248 94425 OPERATIONAL SUPPLIES 954,515 1,076,354 966,969 (109,385) 94490 OTHER SUPPLIES 277,666 330,700 309,007 (21,693) 94510 NEWSPAPERS 10,474 4,954 8,210 3,256 94515 NON-PRINT MEDIA 2,000 3,009 4,850 1,841 94530 PUBLICATIONS/CATALOGS 9,278 5,835 11,640 5,805 TOTAL SUPPLIES & MATERIALS $ 1,972,490 $ 2,213,768 $ 2,414,547 $ 200,779

*UNAUDITED

32 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS$ 4,659,017 $ 4,444,282 $ 4,691,700 $ 247,418 95115 WATER,SEWER & WASTE 449,282 552,423 549,500 (2,923) 95120 GASOLINE/DIESEL/FUEL OIL 73,978 103,044 72,750 (13,554) 95125 TELE/PAGER/CELL SERVICE 235,473 220,205 263,892 43,687 95190 OTHER UTILITY SERVICES 19,965 19,597 17,000 (2,597) 95210 EQUIPMENT RENTAL 28,501 28,757 43,200 14,443 95215 BLDG/ROOM RENTAL 71,862 93,831 364,735 270,904 95220 VEHICLE REPR & MAINT 11,346 11,147 50,500 39,353 95225 EQUIP REPR & MAINT 817,712 999,866 872,807 (127,059) 95230 ALARM SYSTEM 32,958 18,409 17,300 (1,109) 95235 COMPUTER HW MAINT/LIC 19,790 4,980 90,051 85,071 95240 COMPUTER SW MAINT/LIC 2,127,449 2,322,354 3,599,508 1,277,154 95310 CONFERENCE 529,138 630,646 749,386 118,740 95315 MILEAGE 137,437 117,128 156,735 39,607 95320 CHARTER SERVICE 161,210 205,168 180,750 (24,418) 95325 FIELD TRIPS 4,255 849 22,980 22,131 95330 HOSTING EVENTS/WORKSHOPS 235,507 210,148 228,173 18,025 95410 DUES/MEMBERSHIPS 243,689 271,099 280,400 9,301 95415 ROYALTIES 4,536 5,824 5,400 (424) 95525 MEDICAL SERVICES 12,627 4,654 19,500 14,846 95530 CONTRACT LABOR/SERVICES 1,634,756 1,903,963 2,831,209 927,246 95531 CONTRACT LABOR/SERVICES-INSTR 1,192,273 1,398,042 1,311,000 (87,042) 95535 ARMORED CAR/COURIER SERVICES 77,459 79,207 83,670 4,463 95555 ACCREDITATION SERVICES 114,443 182,848 130,519 (52,329) 95560 LEGAL SERVICES 249,428 335,740 248,333 (87,407) 95565 ELECTION SERVICES 33,019 - 75,000 75,000 95570 AUDIT SERVICES 75,600 80,700 90,000 9,300 95620 INSURANCE 984,255 1,041,619 1,100,000 58,381 95640 STUDENT INS 998 1,810 2,360 550 95690 ADMIN COSTS-INS (483,728) (384,586) - 384,586 95710 ADVERTISING 458,154 523,746 608,954 85,208 95715 PROMOTIONS 105,460 59,222 148,594 89,372

*UNAUDITED

33 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95720 PRINTING/BINDING/DUPLICATING 75,361 84,860 415,005 330,145 95725 POSTAGE/SHIPPING 225,830 219,699 261,395 41,696 95915 CASH (OVER)/SHORT (319) (145) 100 245 95920 ADMIN OVERHEAD COSTS (879,007) (914,785) (800,000) 114,785 95921 BANK/MERCHANT FEES 257,820 251,027 250,000 (1,027) 95926 CHARGEBACKS-MAIL SERVICES (21,338) (19,421) - 19,421 95927 CHARGEBACKS-PRODUCTION (29,817) (56,665) 9,200 65,865 95935 BAD DEBT EXPENSE 451,640 114,857 324,100 209,243 95940 DISCOUNTS 7,337 6,739 20,000 13,261 95990 MISCELLANEOUS 99,486 192,193 14,158,046 13,965,853 TOTAL OTHER OPER. EXP. & SERVICES $ 14,504,842 $ 15,365,081 $ 33,543,752 $ 18,195,411

TOTAL FOR OBJECTS 91000-95999 $ 162,054,101 $ 175,326,944 $ 199,821,276 $ 24,511,072

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ 400 $ 1,800 $ 30,000 $ 28,200 96215 CONSULTANT SERVICES - 1,783 - (1,783) 96225 ENGINEERING SERVICES 900 - - - 96240 INSPECTION SERVICES - - 500 500 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 209,963 143,686 40,435 (103,251) 96415 CONSULTANT SERVICES 631 - - - 96420 ARCHITECT SERVICES 4,500 4,000 - (4,000) 96445 TESTING SERVICES 1,366 - - - 96490 FEES & OTHER CHARGES 342 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 1,724,951 1,848,163 2,134,464 286,301 96512 NEW-EQUIPMENT GT $5,000 1,099,287 883,489 316,564 (566,925) 96520 NEW-VEHICLES 162,048 185,076 65,000 (120,076) 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 2,430 - - - TOTAL CAPITAL OUTLAY $ 3,206,818 $ 3,067,997 $ 2,586,963 $ (481,034)

*UNAUDITED

34 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT$ 900,467 $ 954,407 $ 1,134,903 $ 180,496 97310 INTERFUND TRANSFERS-OUT 12,821,893 9,161,198 7,911,858 (1,249,340) 97410 OTHER TRANSFERS-OUT 900,000 900,000 900,000 - 97610 PAYMENTS TO STUDENTS - 10,187 - (10,187) 97650 HOST FAMILY 3,500 - - - TOTAL OTHER OUTGO $ 14,625,860 $ 11,025,792 $ 9,946,761 $ (1,079,031)

TOTAL FOR OBJECTS 96000-97999 $ 17,832,678 $ 14,093,789 $ 12,533,724 $ (1,560,065)

TOTAL DISTRICTWIDE $ 179,886,779 $ 189,420,733 $ 212,355,000 $ 22,951,007

*UNAUDITED

35 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 382,220 $ 677,064 $ 1,368,721 $ 691,657 91210 REG-MANAGEMENT 1,102,314 1,394,128 2,395,572 1,001,444 91215 REG-COUNSELORS 4,188,049 4,455,183 6,386,205 1,931,022 91220 REG NON-MANAGEMENT 3,381,696 3,773,395 4,887,877 1,114,482 91310 HOURLY,GRADED CLASSES 76,062 97,681 427,376 329,695 91320 OVERLOAD,GRADED CLASSES 15,502 10,859 2,987 (7,872) 91330 HRLY-SUMMER SESSIONS 95,260 60,641 38,265 (22,376) 91415 HRLY NON-MANAGEMENT 4,928,749 5,373,163 7,768,528 2,395,365 TOTAL ACADEMIC SALARIES $ 14,169,852 $ 15,842,114 $ 23,275,531 $ 7,433,417

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 4,482,271 $ 4,892,484 $ 6,680,213 $ 1,787,729 92120 MANAGEMENT-CLASS 560,531 620,565 631,463 10,898 92150 O/T-CLASSIFIED 58,311 66,915 40,103 (26,812) 92210 INSTR AIDES 156,485 162,577 93,212 (69,365) 92310 HOURLY STUDENTS 2,509,658 2,790,355 3,181,309 390,954 92320 HOURLY NON-STUDENTS 439,238 433,478 336,812 (96,666) 92330 PERM PART-TIME 237,069 278,045 529,467 251,422 92410 HRLY-INSTR AIDES-STUDENTS 1,151,734 1,286,467 2,262,078 975,611 92420 HRLY INSTR AIDES NON-STUDENTS 122,656 11,112 22,874 11,762 92430 PERM P/T INSTR AIDES/OTHER 138,602 65,361 114,439 49,078 TOTAL CLASSIFIED SALARIES $ 9,856,555 $ 10,607,359 $ 13,891,970 $ 3,284,611

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 62,120 $ 113,766 $ 995,320 $ 881,554 93130 STRS NON-INSTR 2,084,719 2,728,064 3,073,279 345,215 93210 PERS-INSTRUCTIONAL 35,142 23,328 17,383 (5,945) 93230 PERS NON-INSTR 911,135 1,107,734 1,645,540 537,806 93310 OASDI-INSTRUCTIONAL 33,745 36,153 64,392 28,239 93330 OASDI NON-INSTR 682,081 749,442 1,007,299 257,857 93410 H&W-INSTRUCTIONAL 104,319 141,754 296,629 154,875 93430 H&W NON-INSTR 2,582,845 2,837,440 4,030,039 1,192,599

*UNAUDITED

36 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93510 SUI-INSTRUCTIONAL 644 710 2,036 1,326 93530 SUI NON-INSTR 9,865 10,795 48,051 37,256 93610 WORK COMP-INSTRUCTIONAL 42,644 44,632 86,282 41,650 93630 WORK COMP NON-INSTR 418,294 436,315 614,198 177,883 93710 PARS-INSTRUCTIONAL 17,711 14,409 62,625 48,216 93730 PARS NON-INSTR 55,808 58,522 78,486 19,964 TOTAL EMPLOYEE BENEFITS $ 7,041,072 $ 8,303,064 $ 12,021,559 $ 3,718,495

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 1,133,960 $ 1,167,047 $ 1,157,028 $ (10,019) 94315 SOFTWARE-INSTRUCTIONAL 19,376 1,401 15,500 14,099 94410 OFFICE SUPPLIES 240,097 219,793 698,209 478,416 94415 SOFTWARE 5,443 199 24,000 23,801 94425 OPERATIONAL SUPPLIES - - 1,500 1,500 94490 OTHER SUPPLIES 371,780 270,777 430,489 159,712 94515 NON-PRINT MEDIA 23,170 2,244 3,200 956 94530 PUBLICATIONS/CATALOGS 26,324 1,785 2,450 665 TOTAL SUPPLIES & MATERIALS $ 1,820,150 $ 1,663,246 $ 2,332,376 $ 669,130

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ - $ 155,588 $ 400,000 $ 244,412 95125 TELE/PAGER/CELL SERVICE 20,654 32,195 41,450 9,255 95210 EQUIPMENT RENTAL 5,578 3,354 10,273 6,919 95215 BLDG/ROOM RENTAL 3,192 22,984 40,660 17,676 95220 VEHICLE REPR & MAINT 2,391 10,798 13,866 3,068 95225 EQUIP REPR & MAINT 60,446 70,057 65,543 (4,514) 95230 ALARM SYSTEM - 353 - (353) 95235 COMPUTER HW MAINT/LIC - - 4,175 4,175 95240 COMPUTER SW MAINT/LIC 903,780 1,001,643 811,463 (190,180) 95310 CONFERENCE 878,984 884,760 2,019,783 1,135,023 95315 MILEAGE 41,511 46,733 139,172 92,439 95320 CHARTER SERVICE 255,135 222,340 306,963 84,623 95325 FIELD TRIPS 230,217 153,988 199,557 45,569

*UNAUDITED

37 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95330 HOSTING EVENTS/WORKSHOPS 445,439 469,280 1,028,720 559,440 95410 DUES/MEMBERSHIPS 33,316 15,660 31,544 15,884 95415 ROYALTIES - - 373 373 95530 CONTRACT LABOR/SERVICES 3,073,342 6,683,695 21,635,351 14,951,656 95531 CONTRACT LABOR/SERVICES-INSTR - - 98,240 98,240 95555 ACCREDITATION SERVICES - 500 40,000 39,500 95620 INSURANCE - 1,279 - (1,279) 95640 STUDENT INS 110,835 101,085 106,000 4,915 95710 ADVERTISING 192,694 134,204 269,167 134,963 95715 PROMOTIONS 179,810 251,822 163,245 (88,577) 95720 PRINTING/BINDING/DUPLICATING 54,905 87,576 177,300 89,724 95725 POSTAGE/SHIPPING 8,221 1,731 11,179 9,448 95920 ADMIN OVERHEAD COSTS 879,008 914,785 1,252,155 337,370 95921 BANK/MERCHANT FEES 61 29 - (29) 95926 CHARGEBACKS-MAIL SERVICES 5,127 9,188 970 (8,218) 95927 CHARGEBACKS-PRODUCTION 13,085 24,751 4,950 (19,801) 95935 BAD DEBT EXPENSE 696 954 - (954) 95990 MISCELLANEOUS 208,339 133,447 269,348 135,901 TOTAL OTHER OPER. EXP. & SERVICES $ 7,606,766 $ 11,434,779 $ 29,141,447 $ 17,706,668

TOTAL FOR OBJECTS 91000-95999 $ 40,494,395 $ 47,850,562 $ 80,662,883 $ 32,812,321

96000-CAPITAL OUTLAY 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION$ 59,302 $ 87,271 $ 2,585,069 $ 2,497,798 96420 ARCHITECT SERVICES 8,500 30,565 118,471 87,906 96440 INSPECTION SERVICES 375 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 2,763,093 2,762,830 3,971,200 1,208,370 96512 NEW-EQUIPMENT GT $5,000 1,850,485 2,658,559 2,342,006 (316,553) 96520 NEW-VEHICLES 33,930 - 40,000 40,000

*UNAUDITED

38 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 665,023 725,995 1,016,008 290,013 TOTAL CAPITAL OUTLAY $ 5,380,708 $ 6,265,220 $ 10,072,754 $ 3,807,534

97000-OTHER OUTGO 97310 INTERFUND TRANSFERS-OUT $ 2,790,861 $ 713,833 $ 380,475 $ (333,358) 97410 OTHER TRANSFERS-OUT 13,118,899 13,454,986 13,739,228 284,242 97510 CURR YEAR PAYMENTS 102,271 68,613 77,440 8,827 97610 PAYMENTS TO STUDENTS 2,233,612 1,670,646 2,176,016 505,370 97620 PERSONAL ALLOWANCES 955 - - - 97660 DORMITORY 60,672 33,292 59,248 25,956 TOTAL OTHER OUTGO $ 18,307,270 $ 15,941,370 $ 16,432,407 $ 491,037

TOTAL FOR OBJECTS 96000-97999 $ 23,687,978 $ 22,206,590 $ 26,505,161 $ 4,298,571

TOTAL DISTRICTWIDE $ 64,182,373 $ 70,057,152 $ 107,168,044 $ 37,110,892

*UNAUDITED

39 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 41,325,007 $ 44,323,160 $ 45,633,164 $ 1,310,004 91125 REG SABBATICAL 678,505 399,371 456,987 57,616 91130 TEMP,GRADED CLASSES 781,462 335,753 392,502 56,749 91210 REG-MANAGEMENT 8,073,818 9,027,984 10,212,210 1,184,226 91215 REG-COUNSELORS 7,087,636 7,687,913 9,559,003 1,871,090 91220 REG NON-MANAGEMENT 8,181,171 9,015,733 10,069,343 1,053,610 91230 REG SABB NON-MANAGEMENT - - 56,888 56,888 91310 HOURLY,GRADED CLASSES 11,689,882 12,149,605 13,040,883 891,278 91320 OVERLOAD,GRADED CLASSES 2,184,339 2,407,629 2,394,785 (12,844) 91330 HRLY-SUMMER SESSIONS 2,899,220 3,217,032 3,171,708 (45,324) 91335 HRLY-SUBSTITUTES 336,809 320,543 351,471 30,928 91410 HRLY-MANAGEMENT - 78,473 45,000 (33,473) 91415 HRLY NON-MANAGEMENT 7,545,239 8,610,928 10,677,275 2,066,347 TOTAL ACADEMIC SALARIES $ 90,783,088 $ 97,574,124 $ 106,061,219 $ 8,487,095

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 24,864,711 $ 27,100,034 $ 30,366,142 $ 3,266,108 92115 CONFIDENTIAL 1,191,529 1,300,315 1,323,736 23,421 92120 MANAGEMENT-CLASS 3,839,537 4,305,987 4,628,948 322,961 92150 O/T-CLASSIFIED 581,437 690,529 418,133 (272,396) 92210 INSTR AIDES 2,250,056 2,420,623 2,564,311 143,688 92250 O/T-INSTR AIDES 1,569 1,004 1,287 283 92310 HOURLY STUDENTS 3,772,216 4,138,841 4,565,362 426,521 92320 HOURLY NON-STUDENTS 1,379,473 1,290,642 438,861 (851,781) 92330 PERM PART-TIME 454,078 581,611 831,094 249,483 92410 HRLY-INSTR AIDES-STUDENTS 1,962,361 2,231,622 3,244,612 1,012,990 92420 HRLY INSTR AIDES NON-STUDENTS 159,906 44,759 22,874 (21,885) 92430 PERM P/T INSTR AIDES/OTHER 389,810 327,171 457,332 130,161 TOTAL CLASSIFIED SALARIES $ 40,846,683 $ 44,433,138 $ 48,862,692 $ 4,429,554

*UNAUDITED

40 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL$ 9,768,969 $ 11,502,766 $ 13,741,883 $ 2,239,117 93130 STRS NON-INSTR 4,884,798 6,207,849 6,886,723 678,874 93210 PERS-INSTRUCTIONAL 509,188 615,073 636,368 21,295 93230 PERS NON-INSTR 4,510,938 5,569,286 7,032,628 1,463,342 93310 OASDI-INSTRUCTIONAL 1,118,505 1,202,397 1,264,115 61,718 93330 OASDI NON-INSTR 2,927,023 3,251,342 3,656,361 405,019 93410 H&W-INSTRUCTIONAL 6,886,287 7,025,177 7,291,845 266,668 93430 H&W NON-INSTR 10,232,329 10,790,285 12,798,735 2,008,450 93490 H&W-RETIREES 1,293,016 1,335,049 1,425,000 89,951 93510 SUI-INSTRUCTIONAL 31,499 43,662 35,412 (8,250) 93530 SUI NON-INSTR 31,949 46,060 72,859 26,799 93610 WORK COMP-INSTRUCTIONAL 1,248,152 1,270,828 1,366,193 95,365 93630 WORK COMP NON-INSTR 1,299,713 1,380,233 1,573,845 193,612 93710 PARS-INSTRUCTIONAL 160,288 163,783 224,895 61,112 93730 PARS NON-INSTR 98,641 109,367 107,764 (1,603) 93910 OTHER EMP BEN-INSTR (8,979) (22,531) - 22,531 93930 OTHER EMP BEN NON-INSTR 22,161 2,744 13,500 10,756 TOTAL EMPLOYEE BENEFITS $ 45,014,477 $ 50,493,370 $ 58,128,126 $ 7,634,756

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 1,422,070 $ 1,538,499 $ 1,774,945 $ 236,446 94315 SOFTWARE-INSTRUCTIONAL 19,376 1,601 33,095 31,494 94320 MATERIAL FEES SUPPLIES 44,761 39,011 47,800 8,789 94410 OFFICE SUPPLIES 625,632 600,619 1,101,093 500,474 94415 SOFTWARE 5,594 1,626 51,675 50,049 94425 OPERATIONAL SUPPLIES 954,515 1,076,354 968,469 (107,885) 94490 OTHER SUPPLIES 649,446 601,477 739,496 138,019 94510 NEWSPAPERS 10,474 4,954 8,210 3,256 94515 NON-PRINT MEDIA 25,170 5,253 8,050 2,797 94530 PUBLICATIONS/CATALOGS 35,602 7,620 14,090 6,470 TOTAL SUPPLIES & MATERIALS $ 3,792,640 $ 3,877,014 $ 4,746,923 $ 869,909

*UNAUDITED

41 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS$ 4,659,017 $ 4,599,870 $ 5,091,700 $ 491,830 95115 WATER,SEWER & WASTE 449,282 552,423 549,500 (2,923) 95120 GASOLINE/DIESEL/FUEL OIL 73,978 103,044 72,750 (13,554) 95125 TELE/PAGER/CELL SERVICE 256,127 252,400 305,342 52,942 95190 OTHER UTILITY SERVICES 19,965 19,597 17,000 (2,597) 95210 EQUIPMENT RENTAL 34,079 32,111 53,473 21,362 95215 BLDG/ROOM RENTAL 75,054 116,815 405,395 288,580 95220 VEHICLE REPR & MAINT 13,737 21,945 64,366 42,421 95225 EQUIP REPR & MAINT 878,158 1,069,923 938,350 (131,573) 95230 ALARM SYSTEM 32,958 18,762 17,300 (1,462) 95235 COMPUTER HW MAINT/LIC 19,790 4,980 94,226 89,246 95240 COMPUTER SW MAINT/LIC 3,031,229 3,323,997 4,410,971 1,086,974 95310 CONFERENCE 1,408,122 1,515,406 2,769,169 1,253,763 95315 MILEAGE 178,948 163,861 295,907 132,046 95320 CHARTER SERVICE 416,345 427,508 487,713 60,205 95325 FIELD TRIPS 234,472 154,837 222,537 67,700 95330 HOSTING EVENTS/WORKSHOPS 680,946 679,428 1,256,893 577,465 95410 DUES/MEMBERSHIPS 277,005 286,759 311,944 25,185 95415 ROYALTIES 4,536 5,824 5,773 (51) 95525 MEDICAL SERVICES 12,627 4,654 19,500 14,846 95530 CONTRACT LABOR/SERVICES 4,708,098 8,587,658 24,466,560 15,878,902 95531 CONTRACT LABOR/SERVICES-INSTR 1,192,273 1,398,042 1,409,240 11,198 95535 ARMORED CAR/COURIER SERVICES 77,459 79,207 83,670 4,463 95555 ACCREDITATION SERVICES 114,443 183,348 170,519 (12,829) 95560 LEGAL SERVICES 249,428 335,740 248,333 (87,407) 95565 ELECTION SERVICES 33,019 - 75,000 75,000 95570 AUDIT SERVICES 75,600 80,700 90,000 9,300 95620 INSURANCE 984,255 1,042,898 1,100,000 57,102 95640 STUDENT INS 111,833 102,895 108,360 5,465 95690 ADMIN COSTS-INS (483,728) (384,586) - 384,586 95710 ADVERTISING 650,848 657,950 878,121 220,171 95715 PROMOTIONS 285,270 311,044 311,839 795

*UNAUDITED

42 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95720 PRINTING/BINDING/DUPLICATING 130,266 172,436 592,305 419,869 95725 POSTAGE/SHIPPING 234,051 221,430 272,574 51,144 95915 CASH (OVER)/SHORT (319) (145) 100 245 95920 ADMIN OVERHEAD COSTS 1 - 452,155 452,155 95921 BANK/MERCHANT FEES 257,881 251,056 250,000 (1,056) 95926 CHARGEBACKS-MAIL SERVICES (16,211) (10,233) 970 11,203 95927 CHARGEBACKS-PRODUCTION (16,732) (31,914) 14,150 46,064 95935 BAD DEBT EXPENSE 452,336 115,811 324,100 208,289 95940 DISCOUNTS 7,337 6,739 20,000 13,261 95990 MISCELLANEOUS 307,825 325,640 14,427,394 14,101,754 TOTAL OTHER OPER. EXP. & SERVICES $ 22,111,608 $ 26,799,860 $ 62,685,199 $ 35,902,079

TOTAL FOR OBJECTS 91000-95999 $ 202,548,496 $ 223,177,506 $ 280,484,159 $ 57,323,393

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ 400 $ 1,800 $ 30,000 $ 28,200 96215 CONSULTANT SERVICES - 1,783 - (1,783) 96225 ENGINEERING SERVICES 900 - - - 96240 INSPECTION SERVICES - - 500 500 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 269,265 230,957 2,625,504 2,394,547 96415 CONSULTANT SERVICES 631 - - - 96420 ARCHITECT SERVICES 13,000 34,565 118,471 83,906 96440 INSPECTION SERVICES 375 - - - 96445 TESTING SERVICES 1,366 - - - 96490 FEES & OTHER CHARGES 342 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 4,488,044 4,610,993 6,105,664 1,494,671 96512 NEW-EQUIPMENT GT $5,000 2,949,772 3,542,048 2,658,570 (883,478) 96520 NEW-VEHICLES 195,978 185,076 105,000 (80,076) 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 667,453 725,995 1,016,008 290,013

*UNAUDITED

43 DISTRICTWIDE STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

TOTAL CAPITAL OUTLAY $ 8,587,526 $ 9,333,217 $ 12,659,717 $ 3,326,500

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 900,467 $ 954,407 $ 1,134,903 $ 180,496 97310 INTERFUND TRANSFERS-OUT 15,612,754 9,875,031 8,292,333 (1,582,698) 97410 OTHER TRANSFERS-OUT 14,018,899 14,354,986 14,639,228 284,242 97510 CURR YEAR PAYMENTS 102,271 68,613 77,440 8,827 97610 PAYMENTS TO STUDENTS 2,233,612 1,680,833 2,176,016 495,183 97620 PERSONAL ALLOWANCES 955 - - - 97650 HOST FAMILY 3,500 - - - 97660 DORMITORY 60,672 33,292 59,248 25,956 TOTAL OTHER OUTGO $ 32,933,130 $ 26,967,162 $ 26,379,168 $ (587,994)

TOTAL FOR OBJECTS 96000-97999 $ 41,520,656 $ 36,300,379 $ 39,038,885 $ 2,738,506

TOTAL DISTRICTWIDE $ 244,069,152 $ 259,477,885 $ 319,523,044 $ 60,061,899

*UNAUDITED

44 STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED GENERAL FUND ALLOCATION 2018-19 FINAL BUDGET

District Fresno City Reedley Clovis Community TOTAL Office College College College DISTRICT

2017-18 Base Allocation $ 37,587,213 $ 82,305,357 $ 38,637,778 $ 18,934,376 $ 177,464,724

Salary Adjustments (3,475,030) 3,537,313 1,730,521 873,132 2,665,936

Fixed Cost Adjustments 3,090,110 202,840 98,200 38,850 3,430,000

New Positions and/or Districtwide Initiatives 687,397 726,649 925,088 920,794 3,259,928

2018-19 Unrestricted Base Allocation $ 37,889,690 $ 86,772,159 $ 41,391,587 $ 20,767,152 $ 186,820,588

One-Time Revenue Allocation $ 16,034,412 $ - $ - $ - $ 16,034,412

STRS On-Behalf Contribution (State Funded) 5,000,000 - - - 5,000,000

Lottery Allocation 2,700,000 987,504 483,843 328,653 4,500,000

Total 2018-19 Unrestricted Allocation $ 61,624,102 $ 87,759,663 $ 41,875,430 $ 21,095,805 $ 212,355,000

45 DISTRICT OFFICE/OPERATIONS BUDGET SUMMARY The district office provides many administrative and transportation, warehouse, utilities, and safety - were delivery services available to the various campuses of re-organized into centralized services. The purpose of the State Center Community College District. The the re-organization was to better service the various district office, including the operations department, district sites and to be more cost effective by utilizing houses the Chancellor’s Office, finance and personnel and coordinating contracts and outside administration, educational services and institutional purchases. Additionally, it provided greater research functions, curriculum coordination, consistency in programs for the various campuses, as admissions and records, personnel/human resources, well as the community at large. management information systems/data processing, purchasing services, accounting, accounts payable, The district office/operations budget includes accounts receivable, payroll, legal services, public personnel and operational costs to provide delivery of relations, coordination of district grants, the Center for the various services to the district campuses. International Trade Development (CITD) and the State Following is a budget summary by object for the 2018- Center Community College Foundation. 19 fiscal year for the district office/operations: In 1996-97, the operations services - including maintenance, grounds, police, construction,

46 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES$ - $ 25,577 $ - $ (25,577) 91210 REG-MANAGEMENT 1,152,734 1,282,067 1,249,190 (32,877) 91215 REG-COUNSELORS - 160,493 - (160,493) 91220 REG NON-MANAGEMENT 63,422 207,892 68,381 (139,511) 91310 HOURLY,GRADED CLASSES 474,102 440,355 508,346 67,991 91320 OVERLOAD,GRADED CLASSES - 407 - (407) 91330 HRLY-SUMMER SESSIONS - 2,276 - (2,276) 91415 HRLY NON-MANAGEMENT 205,570 305,409 - (305,409) TOTAL ACADEMIC SALARIES$ 1,895,828 $ 2,424,476 $ 1,825,917 $ (598,559)

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED$ 5,783,421 $ 6,695,561 $ 7,575,466 $ 879,905 92115 CONFIDENTIAL 971,395 1,096,832 1,117,213 20,381 92120 MANAGEMENT-CLASS 1,681,770 1,872,967 2,082,199 209,232 92150 O/T-CLASSIFIED 231,755 289,628 121,030 (168,598) 92210 INSTR AIDES - 1,690 - (1,690) 92310 HOURLY STUDENTS 424,037 432,112 258,595 (173,517) 92320 HOURLY NON-STUDENTS 341,015 292,136 20,120 (272,016) 92330 PERM PART-TIME 53,159 79,926 22,181 (57,745) 92420 HRLY INSTR AIDES NON-STUDENTS - 1,486 - (1,486) 92430 PERM P/T INSTR AIDES/OTHER - 4,282 - (4,282) TOTAL CLASSIFIED SALARIES $ 9,486,552 $ 10,766,620 $ 11,196,804 $ 430,184

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 3,070,726 $ 3,536,767 $ 3,907,131 $ 370,364 93130 STRS NON-INSTR 976,861 1,276,461 1,261,407 (15,054) 93210 PERS-INSTRUCTIONAL 132 224 - (224) 93230 PERS NON-INSTR 1,220,256 1,591,782 2,083,114 491,332 93310 OASDI-INSTRUCTIONAL 6,989 8,927 7,371 (1,556) 93330 OASDI NON-INSTR 707,719 828,485 868,448 39,963 93430 H&W NON-INSTR 1,911,641 2,076,901 2,626,470 549,569 93490 H&W-RETIREES 1,293,016 1,335,049 1,425,000 89,951

*UNAUDITED

47 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93510 SUI-INSTRUCTIONAL 201 10,631 254 (10,377) 93530 SUI NON-INSTR 5,308 17,076 5,980 (11,096) 93610 WORK COMP-INSTRUCTIONAL (39,053) (24,404) 10,675 35,079 93630 WORK COMP NON-INSTR 172,530 208,542 229,150 20,608 93710 PARS-INSTRUCTIONAL 3,589 3,752 16,223 12,471 93730 PARS NON-INSTR 9,032 9,693 714 (8,979) 93910 OTHER EMP BEN-INSTR (8,979) (22,531) - 22,531 93930 OTHER EMP BEN NON-INSTR 22,161 2,744 13,500 10,756 TOTAL EMPLOYEE BENEFITS $ 9,352,129 $ 10,860,099 $ 12,455,437 $ 1,595,338

94000-SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 13,913 $ 4,047 $ - $ (4,047) 94410 OFFICE SUPPLIES 63,319 48,463 60,720 12,257 94415 SOFTWARE - 1,427 12,325 10,898 94425 OPERATIONAL SUPPLIES 574,602 705,746 584,342 (121,404) 94490 OTHER SUPPLIES 81,724 52,043 57,200 5,157 94510 NEWSPAPERS 879 927 500 (427) 94515 NON-PRINT MEDIA 2,000 2,000 2,950 950 94530 PUBLICATIONS/CATALOGS 7,099 4,005 7,740 3,735 TOTAL SUPPLIES & MATERIALS $ 743,536 $ 818,658 $ 725,777 $ (92,881)

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 4,544,295 $ 4,332,108 $ 4,575,000 $ 242,892 95115 WATER,SEWER & WASTE 449,282 550,340 549,000 (1,340) 95120 GASOLINE/DIESEL/FUEL OIL 44,676 62,713 38,500 (24,213) 95125 TELE/PAGER/CELL SERVICE 88,077 85,530 82,810 (2,720) 95190 OTHER UTILITY SERVICES 6,965 7,597 5,000 (2,597) 95210 EQUIPMENT RENTAL 1,570 4,214 8,000 3,786 95215 BLDG/ROOM RENTAL 6,140 4,065 - (4,065) 95220 VEHICLE REPR & MAINT 7,432 5,623 35,000 29,377 95225 EQUIP REPR & MAINT 263,035 376,429 213,423 (163,006) 95230 ALARM SYSTEM 25,053 16,297 15,000 (1,297) 95235 COMPUTER HW MAINT/LIC 11,036 - 18,751 18,751

*UNAUDITED

48 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95240 COMPUTER SW MAINT/LIC 1,848,344 1,989,036 3,058,500 1,069,464 95310 CONFERENCE 157,842 185,265 228,918 43,653 95315 MILEAGE 91,761 75,794 101,588 25,794 95320 CHARTER SERVICE 4,867 26,421 1,000 (25,421) 95330 HOSTING EVENTS/WORKSHOPS 111,931 86,510 81,000 (5,510) 95410 DUES/MEMBERSHIPS 103,032 128,482 125,060 (3,422) 95525 MEDICAL SERVICES 12,627 4,654 19,500 14,846 95530 CONTRACT LABOR/SERVICES 1,095,256 1,389,745 2,157,879 768,134 95531 CONTRACT LABOR/SERVICES-INSTR 9,592 17,247 - (17,247) 95535 ARMORED CAR/COURIER SERVICES 57,065 57,065 60,000 2,935 95560 LEGAL SERVICES 249,428 335,740 248,333 (87,407) 95565 ELECTION SERVICES 33,019 - 75,000 75,000 95570 AUDIT SERVICES 75,600 80,700 90,000 9,300 95620 INSURANCE 984,255 1,041,619 1,100,000 58,381 95690 ADMIN COSTS-INS (483,728) (384,586) - 384,586 95710 ADVERTISING 204,960 151,424 287,200 135,776 95715 PROMOTIONS - 1,854 - (1,854) 95720 PRINTING/BINDING/DUPLICATING 78 5 66,200 66,195 95725 POSTAGE/SHIPPING 91,445 76,786 86,565 9,779 95915 CASH (OVER)/SHORT (12) (2) - 2 95920 ADMIN OVERHEAD COSTS (774,441) (806,424) (750,000) 56,424 95921 BANK/MERCHANT FEES 257,820 251,027 250,000 (1,027) 95927 CHARGEBACKS-PRODUCTION 15,208 12,582 9,200 (3,382) 95935 BAD DEBT EXPENSE 71,571 36,663 20,000 (16,663) 95940 DISCOUNTS 7,337 6,739 20,000 13,261 95990 MISCELLANEOUS 69,553 156,813 14,006,240 13,849,427 TOTAL OTHER OPER. EXP. & SERVICES $ 9,741,971 $ 10,366,075 $ 26,882,667 $ 16,516,592

TOTAL FOR OBJECTS 91000-95999 $ 31,220,016 $ 35,235,928 $ 53,086,602 $ 17,850,674

*UNAUDITED

49 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ - $ 1,800 $ - $ (1,800) 96215 CONSULTANT SERVICES - 1,783 - (1,783) 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 11,342 25,736 - (25,736) 96490 FEES & OTHER CHARGES 342 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 264,457 361,180 182,500 (178,680) 96512 NEW-EQUIPMENT GT $5,000 311,223 222,546 140,000 (82,546) 96520 NEW-VEHICLES 162,048 185,076 65,000 (120,076) TOTAL CAPITAL OUTLAY$ 749,412 $ 798,121 $ 387,500 $ (410,621)

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT - 100,000 - (100,000) 97310 INTERFUND TRANSFERS-OUT$ 10,129,555 $ 8,418,862 $ 7,250,000 $ (1,168,862) 97410 OTHER TRANSFERS-OUT 900,000 900,000 900,000 - 97650 HOST FAMILY 3,500 - - - TOTAL OTHER OUTGO$ 11,033,055 $ 9,418,862 $ 8,150,000 $ (1,268,862)

TOTAL FOR OBJECTS 96000-97999$ 11,782,467 $ 10,216,983 $ 8,537,500 $ (1,679,483)

TOTAL DISTRICT OFFICE/OPERATIONS$ 43,002,483 $ 45,452,911 $ 61,624,102 $ 16,171,191

*UNAUDITED

50 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91210 REG-MANAGEMENT $ 108,993 $ 257,630 $ 378,912 $ 121,282 91215 REG-COUNSELORS - - 148,496 148,496 91220 REG NON-MANAGEMENT 207,356 303,278 400,802 97,524 91415 HRLY NON-MANAGEMENT 19,687 28,200 6,673 (21,527) TOTAL ACADEMIC SALARIES $ 336,036 $ 589,108 $ 934,883 $ 345,775

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 298,346 $ 313,157 $ 561,314 $ 248,157 92120 MANAGEMENT-CLASS 180,396 163,166 254,333 91,167 92150 O/T-CLASSIFIED 824 1,624 - (1,624) 92310 HOURLY STUDENTS 17,012 846 34,931 34,085 92320 HOURLY NON-STUDENTS 165,596 136,269 125,541 (10,728) 92330 PERM PART-TIME - 7,769 47,451 39,682 TOTAL CLASSIFIED SALARIES $ 662,174 $ 622,831 $ 1,023,570 $ 400,739

93000-EMPLOYEE BENEFITS 93130 STRS NON-INSTR $ 699,188 $ 988,188 $ 789,876 $ (198,312) 93230 PERS NON-INSTR 87,885 112,216 201,326 89,110 93330 OASDI NON-INSTR 52,567 62,659 96,337 33,678 93430 H&W NON-INSTR 139,316 165,148 266,009 100,861 93530 SUI NON-INSTR 489 555 974 419 93630 WORK COMP NON-INSTR 19,985 22,467 37,755 15,288 93730 PARS NON-INSTR 3,966 2,793 5,702 2,909 TOTAL EMPLOYEE BENEFITS $ 1,003,396 $ 1,354,026 $ 1,397,979 $ 43,953

94000-SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 69,994 $ 32,868 $ 22,056 $ (10,812) 94410 OFFICE SUPPLIES 14,397 17,274 32,555 15,281 94415 SOFTWARE - - 500 500 94490 OTHER SUPPLIES 2,355 1,931 29,908 27,977 94515 NON-PRINT MEDIA - - 1,000 1,000 TOTAL SUPPLIES & MATERIALS $ 86,746 $ 52,073 $ 86,019 $ 33,946

*UNAUDITED

51 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS$ - $ 155,588 $ 400,000 $ 244,412 95125 TELE/PAGER/CELL SERVICE 4,242 8,131 12,231 4,100 95210 EQUIPMENT RENTAL - - 6,600 6,600 95215 BLDG/ROOM RENTAL 350 20,954 36,160 15,206 95225 EQUIP REPR & MAINT 11,385 8,807 6,384 (2,423) 95230 ALARM SYSTEM - 353 - (353) 95240 COMPUTER SW MAINT/LIC 115,377 251,481 - (251,481) 95310 CONFERENCE 96,017 104,186 264,486 160,300 95315 MILEAGE 7,037 17,903 23,455 5,552 95320 CHARTER SERVICE 2,239 2,899 15,000 12,101 95325 FIELD TRIPS 74 - - - 95330 HOSTING EVENTS/WORKSHOPS 69,386 116,669 350,539 233,870 95410 DUES/MEMBERSHIPS 6,839 430 7,749 7,319 95530 CONTRACT LABOR/SERVICES 1,645,835 5,410,632 20,171,564 14,760,932 95620 INSURANCE - 1,279 - (1,279) 95710 ADVERTISING 77,281 57,377 176,167 118,790 95715 PROMOTIONS 20,497 1,292 18,950 17,658 95720 PRINTING/BINDING/DUPLICATING 3,540 16,280 18,238 1,958 95725 POSTAGE/SHIPPING 1,256 316 8,725 8,409 95920 ADMIN OVERHEAD COSTS 269,516 226,087 284,584 58,497 95921 BANK/MERCHANT FEES 61 29 - (29) 95926 CHARGEBACKS-MAIL SERVICES 5,127 9,188 970 (8,218) 95927 CHARGEBACKS-PRODUCTION 4,206 2,593 4,350 1,757 95935 BAD DEBT EXPENSE 696 954 - (954) TOTAL OTHER OPER. EXP. & SERVICES $ 2,340,961 $ 6,413,428 $ 21,806,152 $ 15,392,724

TOTAL FOR OBJECTS 91000-95999 $ 4,429,313 $ 9,031,466 $ 25,248,603 $ 16,217,137

*UNAUDITED

52 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION$ - $ 12,846 $ - $ (12,846) 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 114,179 53,777 196,744 142,967 96512 NEW-EQUIPMENT GT $5,000 - 21,436 - (21,436) TOTAL CAPITAL OUTLAY $ 114,179 $ 88,059 $ 196,744 $ 108,685

97000-OTHER OUTGO 97310 INTERFUND TRANSFERS-OUT $ 2,788,377 $ 713,833 $ 380,475 $ (333,358) 97410 OTHER TRANSFERS-OUT 13,118,899 13,054,986 13,289,228 234,242 97610 PAYMENTS TO STUDENTS 517 17,160 8,368 (8,792) 97620 PERSONAL ALLOWANCES 955 - - - TOTAL OTHER OUTGO $ 15,908,748 $ 13,785,979 $ 13,678,071 $ (107,908)

TOTAL FOR OBJECTS 96000-97999 $ 16,022,927 $ 13,874,038 $ 13,874,815 $ 777

TOTAL DISTRICT OFFICE/OPERATIONS $ 20,452,240 $ 22,905,504 $ 39,123,418 $ 16,217,914

*UNAUDITED

53 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ - $ 25,577 $ - $ (25,577) 91210 REG-MANAGEMENT 1,261,727 1,539,697 1,628,102 88,405 91215 REG-COUNSELORS - 160,493 148,496 (11,997) 91220 REG NON-MANAGEMENT 270,778 511,170 469,183 (41,987) 91310 HOURLY,GRADED CLASSES 474,102 440,355 508,346 67,991 91320 OVERLOAD,GRADED CLASSES - 407 - (407) 91330 HRLY-SUMMER SESSIONS - 2,276 - (2,276) 91415 HRLY NON-MANAGEMENT 225,257 333,609 6,673 (326,936) TOTAL ACADEMIC SALARIES $ 2,231,864 $ 3,013,584 $ 2,760,800 $ (252,784)

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 6,081,767 $ 7,008,718 $ 8,136,780 $ 1,128,062 92115 CONFIDENTIAL 971,395 1,096,832 1,117,213 20,381 92120 MANAGEMENT-CLASS 1,862,166 2,036,133 2,336,532 300,399 92150 O/T-CLASSIFIED 232,579 291,252 121,030 (170,222) 92210 INSTR AIDES - 1,690 - (1,690) 92310 HOURLY STUDENTS 441,049 432,958 293,526 (139,432) 92320 HOURLY NON-STUDENTS 506,611 428,405 145,661 (282,744) 92330 PERM PART-TIME 53,159 87,695 69,632 (18,063) 92430 PERM P/T INSTR AIDES/OTHER - 4,282 - (4,282) TOTAL CLASSIFIED SALARIES $ 10,148,726 $ 11,389,451 $ 12,220,374 $ 830,923

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 3,070,726 $ 3,536,767 $ 3,907,131 $ 370,364 93130 STRS NON-INSTR 1,676,049 2,264,649 2,051,283 (213,366) 93210 PERS-INSTRUCTIONAL 132 224 - (224) 93230 PERS NON-INSTR 1,308,141 1,703,998 2,284,440 580,442 93310 OASDI-INSTRUCTIONAL 6,989 8,927 7,371 (1,556) 93330 OASDI NON-INSTR 760,286 891,144 964,785 73,641 93430 H&W NON-INSTR 2,050,957 2,242,049 2,892,479 650,430 93490 H&W-RETIREES 1,293,016 1,335,049 1,425,000 89,951 93510 SUI-INSTRUCTIONAL 201 10,631 254 (10,377)

*UNAUDITED

54 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93530 SUI NON-INSTR 5,797 17,631 6,954 (10,677) 93610 WORK COMP-INSTRUCTIONAL (39,053) (24,404) 10,675 35,079 93630 WORK COMP NON-INSTR 192,515 231,009 266,905 35,896 93710 PARS-INSTRUCTIONAL 3,589 3,752 16,223 12,471 93730 PARS NON-INSTR 12,998 12,486 6,416 (6,070) 93910 OTHER EMP BEN-INSTR (8,979) (22,531) - 22,531 93930 OTHER EMP BEN NON-INSTR 22,161 2,744 13,500 10,756 TOTAL EMPLOYEE BENEFITS $ 10,355,525 $ 12,214,125 $ 13,853,416 $ 1,639,291

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 83,907 $ 36,915 $ 22,056 $ (14,859) 94410 OFFICE SUPPLIES 77,716 65,737 93,275 27,538 94415 SOFTWARE - 1,427 12,825 11,398 94425 OPERATIONAL SUPPLIES 574,602 705,746 584,342 (121,404) 94490 OTHER SUPPLIES 84,079 53,974 87,108 33,134 94510 NEWSPAPERS 879 927 500 (427) 94515 NON-PRINT MEDIA 2,000 2,000 3,950 1,950 94530 PUBLICATIONS/CATALOGS 7,099 4,005 7,740 3,735 TOTAL SUPPLIES & MATERIALS $ 830,282 $ 870,731 $ 811,796 $ (58,935)

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 4,544,295 $ 4,487,696 $ 4,975,000 $ 487,304 95115 WATER,SEWER & WASTE 449,282 550,340 549,000 (1,340) 95120 GASOLINE/DIESEL/FUEL OIL 44,676 62,713 38,500 (24,213) 95125 TELE/PAGER/CELL SERVICE 92,319 93,661 95,041 1,380 95190 OTHER UTILITY SERVICES 6,965 7,597 5,000 (2,597) 95210 EQUIPMENT RENTAL 1,570 4,214 14,600 10,386 95215 BLDG/ROOM RENTAL 6,490 25,019 36,160 11,141 95220 VEHICLE REPR & MAINT 7,432 5,623 35,000 29,377 95225 EQUIP REPR & MAINT 274,420 385,236 219,807 (165,429) 95230 ALARM SYSTEM 25,053 16,650 15,000 (1,650) 95235 COMPUTER HW MAINT/LIC 11,036 - 18,751 18,751 95240 COMPUTER SW MAINT/LIC 1,963,721 2,240,517 3,058,500 817,983

*UNAUDITED

55 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95310 CONFERENCE 253,859 289,451 493,404 203,953 95315 MILEAGE 98,798 93,697 125,043 31,346 95320 CHARTER SERVICE 7,106 29,320 16,000 (13,320) 95325 FIELD TRIPS 74 - - - 95330 HOSTING EVENTS/WORKSHOPS 181,317 203,179 431,539 228,360 95410 DUES/MEMBERSHIPS 109,871 128,912 132,809 3,897 95525 MEDICAL SERVICES 12,627 4,654 19,500 14,846 95530 CONTRACT LABOR/SERVICES 2,741,091 6,800,377 22,329,443 15,529,066 95531 CONTRACT LABOR/SERVICES-INSTR 9,592 17,247 - (17,247) 95535 ARMORED CAR/COURIER SERVICES 57,065 57,065 60,000 2,935 95560 LEGAL SERVICES 249,428 335,740 248,333 (87,407) 95565 ELECTION SERVICES 33,019 - 75,000 75,000 95570 AUDIT SERVICES 75,600 80,700 90,000 9,300 95620 INSURANCE 984,255 1,042,898 1,100,000 57,102 95690 ADMIN COSTS-INS (483,728) (384,586) - 384,586 95710 ADVERTISING 282,241 208,801 463,367 254,566 95715 PROMOTIONS 20,497 3,146 18,950 15,804 95720 PRINTING/BINDING/DUPLICATING 3,618 16,285 84,438 68,153 95725 POSTAGE/SHIPPING 92,701 77,102 95,290 18,188 95915 CASH (OVER)/SHORT (12) (2) - 2 95920 ADMIN OVERHEAD COSTS (504,925) (580,337) (465,416) 114,921 95921 BANK/MERCHANT FEES 257,881 251,056 250,000 (1,056) 95926 CHARGEBACKS-MAIL SERVICES 5,127 9,188 970 (8,218) 95927 CHARGEBACKS-PRODUCTION 19,414 15,175 13,550 (1,625) 95935 BAD DEBT EXPENSE 72,267 37,617 20,000 (17,617) 95940 DISCOUNTS 7,337 6,739 20,000 13,261 95990 MISCELLANEOUS 69,553 156,813 14,006,240 13,849,427 TOTAL OTHER OPER. EXP. & SERVICES $ 12,082,932 $ 16,779,503 $ 48,688,819 $ 31,909,316

TOTAL FOR OBJECTS 91000-95999 $ 35,649,329 $ 44,267,394 $ 78,335,205 $ 34,067,811

*UNAUDITED

56 DISTRICT OFFICE/ STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 OPERATIONS 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ - $ 1,800 $ - $ (1,800) 96215 CONSULTANT SERVICES - 1,783 - (1,783) 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 11,342 38,582 - (38,582) 96490 FEES & OTHER CHARGES 342 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 378,636 414,957 379,244 (35,713) 96512 NEW-EQUIPMENT GT $5,000 311,223 243,982 140,000 (103,982) 96520 NEW-VEHICLES 162,048 185,076 65,000 (120,076) TOTAL CAPITAL OUTLAY$ 863,591 $ 886,180 $ 584,244 $ (301,936)

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT$ - $ 100,000 $ - $ (100,000) 97310 INTERFUND TRANSFERS-OUT 12,917,932 9,132,695 7,630,475 (1,502,220) 97410 OTHER TRANSFERS-OUT 14,018,899 13,954,986 14,189,228 234,242 97610 PAYMENTS TO STUDENTS 517 17,160 8,368 (8,792) 97620 PERSONAL ALLOWANCES 955 - - - 97650 HOST FAMILY 3,500 - - - TOTAL OTHER OUTGO$ 26,941,803 $ 23,204,841 $ 21,828,071 $ (1,376,770)

TOTAL FOR OBJECTS 96000-97999$ 27,805,394 $ 24,091,021 $ 22,412,315 $ (1,678,706)

TOTAL DISTRICT OFFICE/OPERATIONS$ 63,454,723 $ 68,358,415 $ 100,747,520 $ 32,389,105

*UNAUDITED

57 FRESNO CITY COLLEGE BUDGET SUMMARY Fresno City College (FCC), serves over 34,000 students The Student Services area is designed to assist students each year and employs 2,600 full time and part time both academically and personally. These services individuals. It is nestled in the central part of the city and include Financial Aid, Counseling, Disabled Student has the distinction of being California’s first community Programs and Services (DSPS), Extended Opportunity college. Since opening its doors in 1910, FCC has been Programs and Services (EOPS), Health Services, a model for academic and extracurricular activities. Psychological Services, assessment testing, outreach, an Students are afforded multiple educational opportunities International Students program, Veterans services, the including the availability of 95 academic areas of study Dream Center and other services to address varying and can earn an associate degree in arts, science, or needs. transfer. Others have found success in one of the many award-winning Career Technical Education (CTE) The Fresno City College student body is made up of a programs by earning an industry-driven certificate of diverse student population reflective of the greater achievement and finding improved employment Fresno community. Various age groups and ethnicities opportunities. FCC offers training in 204 CTE programs. are well represented. A wide range of activities and co- curricular programs encourages engagement and Fresno City College offers a comprehensive program of participation of our diverse student population. academic and vocational study. Students have the Opportunities include clubs, student government, opportunity to take introductory through advanced athletics, music, theater arts, forensics, publications, and classes in the sciences, humanities, fine and performing various cultural and civic events. FCC offers all students arts, business, social sciences, allied health, and career a comprehensive collegiate experience. technical education. These programs are designed to meet the various needs of students including transfer, The Fresno City College main campus includes 40 career workforce skills, or lifelong learning. FCC also buildings located on 99 developed acres. These offers student learning support services that assist buildings comprise approximately 744,000 square feet students in developing the necessary skills to succeed in of space for educational and support programs. The the classroom and the workplace. college also includes the Career & Technology Center

58 (CTC) located in West Fresno on 5.3 developed acres. fund for these important capital campaign projects. There are 12 buildings adding up to approximately Additionally, the college will seek external funding and 38,500 square feet. This site offers open-entry, 20-30 assistance to advance the completion of these projects. week vocational programs as well as credit classes. FCC uses an “Action Plan” resource request process, to Continual facilities improvements are needed to identify increases to existing budget allocations. This maintain the strong tradition and preserve the academic integrated resource allocation process requires the staff legacy that our students, business partners and from various program areas to analyze data and reflect community members have grown to expect. Fresno City on the mission and vision of the college, student learning College is currently engaged in a district-wide Facilities outcomes, program review, and other college planning Master Planning process which will address growth and processes to ensure the requested funding advances rehabilitation of the main campus, and includes a new district, college, and program goals. The Action Plan West Fresno Campus and the new Emergency First requests are reviewed at the Budget Advisory Responder Campus in southeast Fresno. Committee to confirm that the approved and agreed upon process was followed. The college’s procedures As a result of multiple facilities reviews and college- and committee structure allows for questions and wide discussions, several major projects have been transparency throughout the process. The final identified for funding over the next several years. recommendation for resource allocation is reviewed by the Strategic Planning Council and forwarded to the Future Projects: college President. • Renovation of Ratcliffe Stadium Following is a 2018-19 budget summary by object for • Replacement of track at Ratcliffe Stadium Fresno City College: • Improvement of softball facilities • Gym floor replacement • Cafeteria/Student Union remodel

If savings are achieved during the fiscal year, the college will continue to ask to move funds to the capital projects

59 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 24,693,614 $ 25,867,619 $ 26,015,805 $ 148,186 91125 REG SABBATICAL 313,087 293,904 208,254 (85,650) 91130 TEMP,GRADED CLASSES 327,241 211,994 286,180 74,186 91210 REG-MANAGEMENT 2,775,657 3,242,759 3,290,928 48,169 91215 REG-COUNSELORS 1,742,183 1,837,230 1,896,043 58,813 91220 REG NON-MANAGEMENT 2,608,515 2,718,218 2,736,786 18,568 91230 REG SABB NON-MANAGEMENT - - 56,888 56,888 91310 HOURLY,GRADED CLASSES 6,671,369 6,749,411 6,930,845 181,434 91320 OVERLOAD,GRADED CLASSES 1,268,142 1,411,002 1,414,894 3,892 91330 HRLY-SUMMER SESSIONS 1,826,569 1,996,435 2,000,041 3,606 91335 HRLY-SUBSTITUTES 264,230 243,499 281,329 37,830 91410 HRLY-MANAGEMENT - 38,754 - (38,754) 91415 HRLY NON-MANAGEMENT 1,542,840 2,051,747 2,118,032 66,285 TOTAL ACADEMIC SALARIES $ 44,033,447 $ 46,662,572 $ 47,236,025 $ 573,453

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 8,809,551 $ 9,339,283 $ 9,485,423 $ 146,140 92115 CONFIDENTIAL 82,490 74,791 75,241 450 92120 MANAGEMENT-CLASS 590,634 705,819 761,808 55,989 92150 O/T-CLASSIFIED 189,475 232,679 235,000 2,321 92210 INSTR AIDES 1,059,740 1,130,432 1,282,248 151,816 92250 O/T-INSTR AIDES 319 135 - (135) 92310 HOURLY STUDENTS 662,877 741,084 977,120 236,036 92320 HOURLY NON-STUDENTS 326,718 351,353 - (351,353) 92330 PERM PART-TIME 93,388 117,591 135,332 17,741 92410 HRLY-INSTR AIDES-STUDENTS 475,364 620,990 648,867 27,877 92420 HRLY INSTR AIDES NON-STUDENTS 15,530 7,330 - (7,330) 92430 PERM P/T INSTR AIDES/OTHER 69,473 46,737 116,186 69,449 TOTAL CLASSIFIED SALARIES $ 12,375,559 $ 13,368,224 $ 13,717,225 $ 349,001

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 3,993,563 $ 4,702,860 $ 4,859,846 $ 156,986

*UNAUDITED

60 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93130 STRS NON-INSTR 952,117 1,180,231 1,308,415 128,184 93210 PERS-INSTRUCTIONAL 228,626 291,276 295,379 4,103 93230 PERS NON-INSTR 1,411,969 1,685,755 1,851,420 165,665 93310 OASDI-INSTRUCTIONAL 619,989 659,186 689,451 30,265 93330 OASDI NON-INSTR 893,546 979,472 1,051,530 72,058 93410 H&W-INSTRUCTIONAL 3,937,348 3,995,464 4,063,932 68,468 93430 H&W NON-INSTR 3,316,415 3,383,288 3,464,061 80,773 93510 SUI-INSTRUCTIONAL 18,283 19,112 19,624 512 93530 SUI NON-INSTR 9,429 10,417 10,925 508 93610 WORK COMP-INSTRUCTIONAL 742,200 739,994 751,122 11,128 93630 WORK COMP NON-INSTR 404,970 426,151 427,890 1,739 93710 PARS-INSTRUCTIONAL 80,270 81,278 116,448 35,170 93730 PARS NON-INSTR 20,736 29,538 24,016 (5,522) TOTAL EMPLOYEE BENEFITS $ 16,629,461 $ 18,184,022 $ 18,934,059 $ 750,037

94000-SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 120,282 $ 186,860 $ 347,631 $ 160,771 94315 SOFTWARE-INSTRUCTIONAL - 200 16,245 16,045 94320 MATERIAL FEES SUPPLIES 42,557 37,635 45,800 8,165 94410 OFFICE SUPPLIES 148,508 143,905 178,950 35,045 94415 SOFTWARE 87 - 15,040 15,040 94425 OPERATIONAL SUPPLIES 188,756 189,965 197,700 7,735 94490 OTHER SUPPLIES 148,876 228,575 212,279 (16,296) 94510 NEWSPAPERS 9,509 3,852 7,360 3,508 94515 NON-PRINT MEDIA - 1,009 1,500 491 94530 PUBLICATIONS/CATALOGS 444 159 1,700 1,541 TOTAL SUPPLIES & MATERIALS $ 659,019 $ 792,160 $ 1,024,205 $ 232,045

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 50,497 $ 49,748 $ 43,200 $ (6,548) 95120 GASOLINE/DIESEL/FUEL OIL 5,627 16,740 8,000 8,000 95125 TELE/PAGER/CELL SERVICE 46,691 38,896 53,632 14,736 95210 EQUIPMENT RENTAL 13,654 8,719 20,600 11,881

*UNAUDITED

61 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95215 BLDG/ROOM RENTAL 55,142 82,211 358,735 276,524 95220 VEHICLE REPR & MAINT 3,164 5,374 14,500 9,126 95225 EQUIP REPR & MAINT 326,929 386,633 419,916 33,283 95230 ALARM SYSTEM 7,905 2,112 2,300 188 95235 COMPUTER HW MAINT/LIC - - 65,300 65,300 95240 COMPUTER SW MAINT/LIC 157,749 216,878 391,245 174,367 95310 CONFERENCE 188,650 217,173 312,998 95,825 95315 MILEAGE 9,591 8,085 12,457 4,372 95320 CHARTER SERVICE 103,536 123,380 138,750 15,370 95325 FIELD TRIPS 1,831 220 11,730 11,510 95330 HOSTING EVENTS/WORKSHOPS 82,566 83,688 74,073 (9,615) 95410 DUES/MEMBERSHIPS 92,120 88,612 101,287 12,675 95415 ROYALTIES - 1,080 - (1,080) 95530 CONTRACT LABOR/SERVICES 343,966 346,957 515,815 168,858 95531 CONTRACT LABOR/SERVICES-INSTR 943,253 974,011 911,000 (63,011) 95535 ARMORED CAR/COURIER SERVICES 8,247 9,116 9,520 404 95555 ACCREDITATION SERVICES 57,577 67,240 57,090 (10,150) 95640 STUDENT INS 221 600 600 - 95710 ADVERTISING 185,768 265,471 298,004 32,533 95715 PROMOTIONS 31,020 21,752 45,000 23,248 95720 PRINTING/BINDING/DUPLICATING 39,488 43,203 311,555 268,352 95725 POSTAGE/SHIPPING 95,120 100,883 110,080 9,197 95915 CASH (OVER)/SHORT (72) (190) 100 290 95920 ADMIN OVERHEAD COSTS (104,370) (103,527) (50,000) 53,527 95926 CHARGEBACKS-MAIL SERVICES (22,768) (19,421) - 19,421 95927 CHARGEBACKS-PRODUCTION (46,432) (69,842) - 69,842 95935 BAD DEBT EXPENSE 251,351 70,523 252,600 182,077 95990 MISCELLANEOUS 6,997 9,198 12,400 3,202 TOTAL OPER. EXP. & SERVICES $ 2,935,018 $ 3,045,523 $ 4,502,487 $ 1,473,704

TOTAL FOR OBJECTS 91000-95999 $ 76,632,504 $ 82,052,501 $ 85,414,001 $ 3,378,240

*UNAUDITED

62 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96240 INSPECTION SERVICES$ - $ - $ 500 $ 500 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 84,413 103,672 40,435 (63,237) 96420 ARCHITECT SERVICES 4,500 4,000 - (4,000) 96445 TESTING SERVICES 575 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 730,128 756,714 1,170,873 414,159 96512 NEW-EQUIPMENT GT $5,000 651,774 612,516 5,000 (607,516) 96800-LIBRARY BOOKS & MEDIA TOTAL CAPITAL OUTLAY $ 1,471,390 $ 1,476,902 $ 1,216,808 $ (260,094)

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 300,000 $ 300,000 $ 551,996 $ 251,996 97310 INTERFUND TRANSFERS-OUT 2,194,950 642,336 576,858 (65,478) 97610 PAYMENTS TO STUDENTS - 9,680 - (9,680) TOTAL OTHER OUTGO $ 2,494,950 $ 952,016 $ 1,128,854 $ 176,838

TOTAL FOR OBJECTS 96000-97999 $ 3,966,340 $ 2,428,918 $ 2,345,662 $ (83,256)

TOTAL FRESNO CITY COLLEGE $ 80,598,844 $ 84,481,419 $ 87,759,663 $ 3,294,984

*UNAUDITED

63 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 144,368 $ 262,206 $ 624,225 $ 362,019 91210 REG-MANAGEMENT 469,758 515,028 1,132,900 617,872 91215 REG-COUNSELORS 2,288,285 2,467,482 3,186,335 718,853 91220 REG NON-MANAGEMENT 1,715,606 1,862,512 2,415,439 552,927 91310 HOURLY,GRADED CLASSES 38,086 57,980 390,643 332,663 91320 OVERLOAD,GRADED CLASSES 981 - - - 91330 HRLY-SUMMER SESSIONS 4,814 4,985 - (4,985) 91415 HRLY NON-MANAGEMENT 2,860,901 2,952,715 4,267,550 1,314,835 TOTAL ACADEMIC SALARIES $ 7,522,799 $ 8,122,908 $ 12,017,092 $ 3,894,184

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 2,143,227 $ 2,469,998 $ 3,615,409 $ 1,145,411 92120 MANAGEMENT-CLASS 145,232 183,249 241,051 57,802 92150 O/T-CLASSIFIED 16,579 31,248 29,102 (2,146) 92210 INSTR AIDES 156,485 162,577 93,212 (69,365) 92310 HOURLY STUDENTS 1,494,182 1,714,034 2,029,572 315,538 92320 HOURLY NON-STUDENTS 189,849 211,297 171,088 (40,209) 92330 PERM PART-TIME 158,393 197,639 422,471 224,832 92410 HRLY-INSTR AIDES-STUDENTS 631,755 733,821 1,389,165 655,344 92420 HRLY INSTR AIDES NON-STUDENTS 118,807 11,112 12,874 1,762 92430 PERM P/T INSTR AIDES/OTHER 98,151 31,449 33,640 2,191 TOTAL CLASSIFIED SALARIES $ 5,152,660 $ 5,746,424 $ 8,037,584 $ 2,291,160

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 17,808 $ 39,961 $ 174,732 $ 134,771 93130 STRS NON-INSTR 725,923 901,713 1,598,613 696,900 93210 PERS-INSTRUCTIONAL 32,336 20,610 16,498 (4,112) 93230 PERS NON-INSTR 443,428 553,625 865,463 311,838 93310 OASDI-INSTRUCTIONAL 24,557 17,727 45,654 27,927 93330 OASDI NON-INSTR 339,463 379,658 543,614 163,956 93410 H&W-INSTRUCTIONAL 67,138 70,048 145,734 75,686 93430 H&W NON-INSTR 1,271,080 1,449,218 2,119,885 670,667

*UNAUDITED

64 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93510 SUI-INSTRUCTIONAL 362 344 1,378 1,034 93530 SUI NON-INSTR 5,120 5,577 8,030 2,453 93610 WORK COMP-INSTRUCTIONAL 23,957 22,655 49,712 27,057 93630 WORK COMP NON-INSTR 216,462 226,637 317,172 90,535 93710 PARS-INSTRUCTIONAL 11,268 9,040 52,341 43,301 93730 PARS NON-INSTR 35,853 39,259 57,944 18,685 TOTAL EMPLOYEE BENEFITS $ 3,214,755 $ 3,736,072 $ 5,996,770 $ 2,260,698

94000-SUPPLIES & MATERILAS 94310 INSTR SUPPLIES $ 487,297 $ 529,353 $ 498,618 $ (30,735) 94315 SOFTWARE-INSTRUCTIONAL 575 - - - 94410 OFFICE SUPPLIES 129,375 99,231 297,399 198,168 94415 SOFTWARE - 199 18,000 17,801 94490 OTHER SUPPLIES 189,594 134,022 127,930 (6,092) 94515 NON-PRINT MEDIA 157 1,071 2,200 1,129 94530 PUBLICATIONS/CATALOGS 25,306 1,175 1,500 325 TOTAL SUPPLIES & MATERIALS $ 832,304 $ 765,051 $ 945,647 $ 180,596

95000-OTHER OPER. EXP. & SERVICES 95125 TELE/PAGER/CELL SERVICE $ 7,537 $ 10,202 $ 16,800 $ 6,598 95210 EQUIPMENT RENTAL 1,765 1,541 1,950 409 95215 BLDG/ROOM RENTAL 1,550 250 1,000 750 95220 VEHICLE REPR & MAINT 1,840 8,152 9,000 848 95225 EQUIP REPR & MAINT 31,554 41,876 39,812 (2,064) 95235 COMPUTER HW MAINT/LIC - - 4,175 4,175 95240 COMPUTER SW MAINT/LIC 579,193 571,247 633,888 62,641 95310 CONFERENCE 393,941 388,061 654,642 266,581 95315 MILEAGE 9,766 7,448 44,513 37,065 95320 CHARTER SERVICE 60,134 43,013 33,550 (9,463) 95325 FIELD TRIPS 48,951 37,833 22,937 (14,896) 95330 HOSTING EVENTS/WORKSHOPS 205,236 171,178 356,778 185,600 95410 DUES/MEMBERSHIPS 16,684 7,299 18,532 11,233 95530 CONTRACT LABOR/SERVICES 986,317 480,525 901,320 420,795

*UNAUDITED

65 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95640 STUDENT INS 62,060 56,424 60,000 3,576 95710 ADVERTISING 56,245 23,857 24,500 643 95715 PROMOTIONS 30,474 30,172 53,518 23,346 95720 PRINTING/BINDING/DUPLICATING 2,095 6,893 66,786 59,893 95725 POSTAGE/SHIPPING 48 (8) 425 433 95920 ADMIN OVERHEAD COSTS 335,328 368,944 533,442 164,498 95927 CHARGEBACKS-PRODUCTION 8,879 22,158 600 (21,558) 95990 MISCELLANEOUS 30,638 8,917 36,641 27,724 TOTAL OTHER OPER. EXP. & SERVICES $ 2,870,235 $ 2,285,982 $ 3,514,809 $ 1,228,827

TOTAL FOR OBJECTS 91000-95999 $ 19,592,753 $ 20,656,437 $ 30,511,902 $ 9,855,465

96000-CAPITAL OUTLAY 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION$ 1,470 $ 13,290 $ 171,325 $ 158,035 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 1,291,390 1,415,293 2,609,302 1,194,009 96512 NEW-EQUIPMENT GT $5,000 1,117,016 1,362,734 863,885 (498,849) 96520 NEW-VEHICLES 33,930 - 40,000 40,000 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 320,474 313,644 436,600 122,956 TOTAL CAPITAL OUTLAY $ 2,764,280 $ 3,104,961 $ 4,121,112 $ 1,016,151

97000-OTHER OUTGO 97510 CURR YEAR PAYMENTS $ 16,861 $ 28,185 $ 5,800 $ (22,385) 97610 PAYMENTS TO STUDENTS 1,132,550 917,622 943,955 26,333 TOTAL OTHER OUTGO $ 1,149,411 $ 945,807 $ 949,755 $ 3,948

TOTAL FOR OBJECTS 96000-97999 $ 3,913,691 $ 4,050,768 $ 5,070,867 $ 1,020,099

TOTAL FRESNO CITY COLLEGE $ 23,506,444 $ 24,707,205 $ 35,582,769 $ 10,875,564

*UNAUDITED

66 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 24,837,982 $ 26,129,825 $ 26,640,030 $ 510,205 91125 REG SABBATICAL 313,087 293,904 208,254 (85,650) 91130 TEMP,GRADED CLASSES 327,241 211,994 286,180 74,186 91210 REG-MANAGEMENT 3,245,415 3,757,787 4,423,828 666,041 91215 REG-COUNSELORS 4,030,468 4,304,712 5,082,378 777,666 91220 REG NON-MANAGEMENT 4,324,121 4,580,730 5,152,225 571,495 91230 REG SABB NON-MANAGEMENT - - 56,888 56,888 91310 HOURLY,GRADED CLASSES 6,709,455 6,807,391 7,321,488 514,097 91320 OVERLOAD,GRADED CLASSES 1,269,123 1,411,002 1,414,894 3,892 91330 HRLY-SUMMER SESSIONS 1,831,383 2,001,420 2,000,041 (1,379) 91335 HRLY-SUBSTITUTES 264,230 243,499 281,329 37,830 91410 HRLY-MANAGEMENT - 38,754 - (38,754) 91415 HRLY NON-MANAGEMENT 4,403,741 5,004,462 6,385,582 1,381,120 TOTAL ACADEMIC SALARIES $ 51,556,246 $ 54,785,480 $ 59,253,117 $ 4,467,637

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 10,952,778 $ 11,809,281 $ 13,100,832 $ 1,291,551 92115 CONFIDENTIAL 82,490 74,791 75,241 450 92120 MANAGEMENT-CLASS 735,866 889,068 1,002,859 113,791 92150 O/T-CLASSIFIED 206,054 263,927 264,102 175 92210 INSTR AIDES 1,216,225 1,293,009 1,375,460 82,451 92250 O/T-INSTR AIDES 319 135 - (135) 92310 HOURLY STUDENTS 2,157,059 2,455,118 3,006,692 551,574 92320 HOURLY NON-STUDENTS 516,567 562,650 171,088 (391,562) 92330 PERM PART-TIME 251,781 315,230 557,803 242,573 92410 HRLY-INSTR AIDES-STUDENTS 1,107,119 1,354,811 2,038,032 683,221 92420 HRLY INSTR AIDES NON-STUDENTS 134,337 18,442 12,874 (5,568) 92430 PERM P/T INSTR AIDES/OTHER 167,624 78,186 149,826 71,640 TOTAL CLASSIFIED SALARIES $ 17,528,219 $ 19,114,648 $ 21,754,809 $ 2,640,161

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 4,011,371 $ 4,742,821 $ 5,034,578 $ 291,757

*UNAUDITED

67 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93130 STRS NON-INSTR 1,678,040 2,081,944 2,907,028 825,084 93210 PERS-INSTRUCTIONAL 260,962 311,886 311,877 (9) 93230 PERS NON-INSTR 1,855,397 2,239,380 2,716,883 477,503 93310 OASDI-INSTRUCTIONAL 644,546 676,913 735,105 58,192 93330 OASDI NON-INSTR 1,233,009 1,359,130 1,595,144 236,014 93410 H&W-INSTRUCTIONAL 4,004,486 4,065,512 4,209,666 144,154 93430 H&W NON-INSTR 4,587,495 4,832,506 5,583,946 751,440 93510 SUI-INSTRUCTIONAL 18,645 19,456 21,002 1,546 93530 SUI NON-INSTR 14,549 15,994 18,955 2,961 93610 WORK COMP-INSTRUCTIONAL 766,157 762,649 800,834 38,185 93630 WORK COMP NON-INSTR 621,432 652,788 745,062 92,274 93710 PARS-INSTRUCTIONAL 91,538 90,318 168,789 78,471 93730 PARS NON-INSTR 56,589 68,797 81,960 13,163 TOTAL EMPLOYEE BENEFITS $ 19,844,216 $ 21,920,094 $ 24,930,829 $ 3,010,735

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 607,579 $ 716,213 $ 846,249 $ 130,036 94315 SOFTWARE-INSTRUCTIONAL 575 200 16,245 16,045 94320 MATERIAL FEES SUPPLIES 42,557 37,635 45,800 8,165 94410 OFFICE SUPPLIES 277,883 243,136 476,349 233,213 94415 SOFTWARE 87 199 33,040 32,841 94425 OPERATIONAL SUPPLIES 188,756 189,965 197,700 7,735 94490 OTHER SUPPLIES 338,470 362,597 340,209 (22,388) 94510 NEWSPAPERS 9,509 3,852 7,360 3,508 94515 NON-PRINT MEDIA 157 2,080 3,700 1,620 94530 PUBLICATIONS/CATALOGS 25,750 1,334 3,200 1,866 TOTAL SUPPLIES & MATERIALS $ 1,491,323 $ 1,557,211 $ 1,969,852 $ 412,641

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 50,497 $ 49,748 $ 43,200 $ (6,548) 95120 GASOLINE/DIESEL/FUEL OIL 5,627 16,740 8,000 8,000 95125 TELE/PAGER/CELL SERVICE 54,228 49,098 70,432 21,334 95210 EQUIPMENT RENTAL 15,419 10,260 22,550 12,290

*UNAUDITED

68 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95215 BLDG/ROOM RENTAL 56,692 82,461 359,735 277,274 95220 VEHICLE REPR & MAINT 5,004 13,526 23,500 9,974 95225 EQUIP REPR & MAINT 358,483 428,509 459,728 31,219 95230 ALARM SYSTEM 7,905 2,112 2,300 188 95235 COMPUTER HW MAINT/LIC - - 69,475 69,475 95240 COMPUTER SW MAINT/LIC 736,942 788,125 1,025,133 237,008 95310 CONFERENCE 582,591 605,234 967,640 362,406 95315 MILEAGE 19,357 15,533 56,970 41,437 95320 CHARTER SERVICE 163,670 166,393 172,300 5,907 95325 FIELD TRIPS 50,782 38,053 34,667 (3,386) 95330 HOSTING EVENTS/WORKSHOPS 287,802 254,866 430,851 175,985 95410 DUES/MEMBERSHIPS 108,804 95,911 119,819 23,908 95415 ROYALTIES - 1,080 - (1,080) 95530 CONTRACT LABOR/SERVICES 1,330,283 827,482 1,417,135 589,653 95531 CONTRACT LABOR/SERVICES-INSTR 943,253 974,011 911,000 (63,011) 95535 ARMORED CAR/COURIER SERVICES 8,247 9,116 9,520 404 95555 ACCREDITATION SERVICES 57,577 67,240 57,090 (10,150) 95640 STUDENT INS 62,281 57,024 60,600 3,576 95710 ADVERTISING 242,013 289,328 322,504 33,176 95715 PROMOTIONS 61,494 51,924 98,518 46,594 95720 PRINTING/BINDING/DUPLICATING 41,583 50,096 378,341 328,245 95725 POSTAGE/SHIPPING 95,168 100,875 110,505 9,630 95915 CASH (OVER)/SHORT (72) (190) 100 290 95920 ADMIN OVERHEAD COSTS 230,958 265,417 483,442 218,025 95926 CHARGEBACKS-MAIL SERVICES (22,768) (19,421) - 19,421 95927 CHARGEBACKS-PRODUCTION (37,553) (47,684) 600 48,284 95935 BAD DEBT EXPENSE 251,351 70,523 252,600 182,077 95990 MISCELLANEOUS 37,635 18,115 49,041 30,926 TOTAL OTHER OPER. EXP. & SERVICES $ 5,805,253 $ 5,331,505 $ 8,017,296 $ 2,702,531

TOTAL FOR OBJECTS 91000-95999 $ 96,225,257 $ 102,708,938 $ 115,925,903 $ 13,233,705

*UNAUDITED

69 FRESNO CITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE & CTC 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96240 INSPECTION SERVICES$ - $ - $ 500 $ 500 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 85,883 116,962 211,760 94,798 96420 ARCHITECT SERVICES 4,500 4,000 - (4,000) 96445 TESTING SERVICES 575 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 2,021,518 2,172,007 3,780,175 1,608,168 96512 NEW-EQUIPMENT GT $5,000 1,768,790 1,975,250 868,885 (1,106,365) 96520 NEW-VEHICLES 33,930 - 40,000 40,000 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 320,474 313,644 436,600 122,956 TOTAL CAPITAL OUTLAY $ 4,235,670 $ 4,581,863 $ 5,337,920 $ 756,057

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 300,000 $ 300,000 $ 551,996 $ 251,996 97310 INTERFUND TRANSFERS-OUT 2,194,950 642,336 576,858 (65,478) 97510 CURR YEAR PAYMENTS 16,861 28,185 5,800 (22,385) 97610 PAYMENTS TO STUDENTS 1,132,550 927,302 943,955 16,653 TOTAL OTHER OUTGO $ 3,644,361 $ 1,897,823 $ 2,078,609 $ 180,786

TOTAL FOR OBJECTS 96000-97999 $ 7,880,031 $ 6,479,686 $ 7,416,529 $ 936,843

TOTAL FRESNO CITY COLLEGE $ 104,105,288 $ 109,188,624 $ 123,342,432 $ 14,170,548

*UNAUDITED

70 REEDLEY COLLEGE BUDGET SUMMARY Reedley College was established in May 1926. In 1956 associate in arts or science degree, a guaranteed the college relocated to its current site at 995 North associate transfer degree, a certificate of achievement Reed Avenue. On July 1, 1964, the college was united or completion, or transfer to a four-year university. with Fresno City College, to create the State Center Students may also gain career skills by attending one Community College District. of the college's occupational programs. These programs are designed to give practical training for the In 1980 the name of Reedley College was changed to careers of today and for the next century. Programs Kings River Community College and, subsequently, in operate on a 17 ½ -week semester system consisting of September 1997 the Board of Trustees restored the fall and spring terms. name to Reedley College effective July 1, 1998. Reedley College provides unique curricula in its land Located at the foot of the Sierra Nevada mountain and forestry programs and provides occupational range and bordered by the Kings River, the college programs, including: computer technology, aviation offers a unique blend of urban sophistication and rural maintenance, agriculture, mechanized ag, industrial values. The Reedley community, located 30 minutes technology, and dental assisting. Reedley College is from Fresno, is within a two-hour drive of three one of 11 California community college campuses to popular recreational areas: Kings Canyon National provide on-campus housing or dormitory living. Forest, Sequoia National Forest, and Yosemite National Park. Reedley College has created a legacy of serving surrounding communities with quality education and The campus consists of 67 buildings with a total of will continue to provide innovation and guidance to approximately 409,976 square feet located on maintain its status as a leader in education. 110.8 acres. The campus also includes a 310 acre college farm consisting of prime agricultural land. In an effort to meet accreditation requirements, Reedley College transformed the budget development Reedley College offers a wide variety of educational process to look globally at issues impacting colleges opportunities. Students may choose to earn a two-year

71 and distribute resources equitably in support of the house the child development learning center and child mission, vision, and strategic initiative and goals. care related programs. Budget development began at the division level and included faculty, staff, and students. The budget A permanent 26,000-square-foot education and provides reasonable access for students’ educational administrative building and utility/maintenance facility opportunities and strives to maintain employment of were completed for the 2000-01 school year. Funding permanent employees. from the 2001-02 state budget act funded the academic village complex completed in January 2004. The In addition to comprehensive programs at Reedley 50,000 square feet of classroom, laboratory, and office College, the college operates several education centers space includes academic classrooms and offices, as in neighboring communities. These programs are well as components and laboratory space for biology, concentrated at the Madera Community College Center physical science, chemistry, computer studies, and the Oakhurst Community College (Outreach) business, art, and a licensed vocational nursing and Center. Reedley College was also charged with LVN - RN program. Furthermore, the project provided developing an operational budget for both Madera and funding to retrofit the educational/administrative Oakhurst. building, which houses the library, student services, and administrative offices. Madera Community College Center As a result of funding from local bond and business The Madera Community College Center has been in donations, a full service physical education program operation for 28 years, initially operating at Madera and facilities has been completed, including a fitness High School. In August 1996 State Center Community center, aerobic center, and softball field complex. College District opened a dedicated site for Madera Community College Center. The center is situated on Additionally, the construction of a center for advanced 114 acres off of Highway 99 on Avenue 12 at the edge manufacturing opened in fall 2009. The 7,750-square- of the City of Madera. The initial campus consisted of foot center supports the maintenance mechanic 24 relocatable classrooms and a permanent student program and future career technical courses that will services building along with a relocatable classroom to address local manufacturing business needs. Madera Community College Center serves approximately

72 3,600 students per semester, generating a full-time Madera Community College Center, Reedley College, equivalency of approximately 2,000 students per year. Clovis Community College, and Fresno City College. The center offers a wide variety of academic, basic Also included are a science lab, a computer lab, and an skills, and occupational programs and opportunities for open computer lab established in 2008 for student students. Utilizing services and course catalogs from access. Two additional relocatable classrooms and a its parent institution Reedley College, the Madera restroom were added to the Oakhurst site in summer Community College Center offers over 515 courses 2009. each year in 38 areas of study and gives students a choice of transfer, associate degree, certificates of Following are budget summaries by object for the achievement, and certificates of completion including 2018-19 fiscal year for Reedley College including LVN and LVN – RN programs. Madera Community College Center and Oakhurst Community College (Outreach) Center: Oakhurst Community College (Outreach) Center Oakhurst Community College (Outreach) Center, serving approximately 500 students per semester and generating full-time equivalency of approximately 200 students per year, was established as a result of Legislative mandate (Senate Bill 1607). In fall 1996, the campus relocated from Yosemite High School to its current location in the central business district of Oakhurst. In April 1999 the district acquired the 2.7 acres housing the Oakhurst Community College (Outreach) Center campus. The 100 academic and occupational education courses are taught annually in nine relocatable classrooms. Included within the site are two distance learning classrooms allowing connectivity to sister campuses at

73 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 11 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 11,362,227 $ 12,379,465 $ 12,533,351 $ 153,886 91125 REG SABBATICAL 201,358 53,525 201,981 148,456 91130 TEMP,GRADED CLASSES 180,365 75,741 - (75,741) 91210 REG-MANAGEMENT 1,891,584 2,046,872 2,145,760 98,888 91215 REG-COUNSELORS 722,850 767,138 795,113 27,975 91220 REG NON-MANAGEMENT 1,543,556 1,637,478 1,682,143 44,665 91310 HOURLY,GRADED CLASSES 2,679,206 2,847,599 2,873,102 25,503 91320 OVERLOAD,GRADED CLASSES 715,225 790,914 733,578 (57,336) 91330 HRLY-SUMMER SESSIONS 651,037 711,283 673,402 (37,881) 91335 HRLY-SUBSTITUTES 41,945 46,578 50,142 3,564 91415 HRLY NON-MANAGEMENT 504,322 614,846 555,715 (59,131) TOTAL ACADEMIC SALARIES $ 20,493,675 $ 21,971,439 $ 22,244,287 $ 272,848

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 3,940,760 $ 4,126,898 $ 4,374,257 $ 247,359 92115 CONFIDENTIAL 64,746 56,083 59,012 2,929 92120 MANAGEMENT-CLASS 506,871 547,977 573,347 25,370 92150 O/T-CLASSIFIED 74,680 74,002 - (74,002) 92210 INSTR AIDES 723,158 782,270 785,731 3,461 92250 O/T-INSTR AIDES 1,250 869 - (869) 92310 HOURLY STUDENTS 143,592 127,196 148,338 21,142 92320 HOURLY NON-STUDENTS 179,519 188,106 81,929 (106,177) 92330 PERM PART-TIME 70,059 96,924 99,420 2,496 92410 HRLY-INSTR AIDES-STUDENTS 248,684 233,913 276,167 42,254 92420 HRLY INSTR AIDES NON-STUDENTS 11,558 13,710 - (13,710) 92430 PERM P/T INSTR AIDES/OTHER 77,091 80,998 113,059 32,061 TOTAL CLASSIFIED SALARIES $ 6,041,968 $ 6,328,946 $ 6,511,260 $ 182,314

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 1,792,338 $ 2,144,724 $ 2,753,662 $ 608,938 93130 STRS NON-INSTR 569,606 674,550 825,405 150,855 93210 PERS-INSTRUCTIONAL 170,573 207,395 204,969 (2,426)

*UNAUDITED

74 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 11 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93230 PERS NON-INSTR 631,705 771,002 939,083 168,081 93310 OASDI-INSTRUCTIONAL 311,397 337,945 329,764 (8,181) 93330 OASDI NON-INSTR 423,035 453,966 472,672 18,706 93410 H&W-INSTRUCTIONAL 1,944,692 1,987,585 2,004,418 16,833 93430 H&W NON-INSTR 1,611,830 1,653,140 1,785,653 132,513 93510 SUI-INSTRUCTIONAL 8,337 8,902 8,976 74 93530 SUI NON-INSTR 4,803 5,117 5,188 71 93610 WORK COMP-INSTRUCTIONAL 339,079 344,308 343,820 (488) 93630 WORK COMP NON-INSTR 199,526 204,254 198,208 (6,046) 93710 PARS-INSTRUCTIONAL 33,448 36,862 2,493 (34,369) 93730 PARS NON-INSTR 9,231 9,709 3,118 (6,591) TOTAL EMPLOYEE BENEFITS $ 8,049,600 $ 8,839,459 $ 9,877,429 $ 1,037,970

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 149,479 $ 175,940 $ 255,286 $ 79,346 94320 MATERIAL FEES SUPPLIES 2,204 1,376 2,000 624 94410 OFFICE SUPPLIES 105,629 119,432 101,214 (18,218) 94415 SOFTWARE 64 - - - 94425 OPERATIONAL SUPPLIES 119,423 105,211 104,927 (284) 94490 OTHER SUPPLIES 12,287 14,455 17,200 2,745 94510 NEWSPAPERS 86 175 350 175 94515 NON-PRINT MEDIA - - 400 400 94530 PUBLICATIONS/CATALOGS 1,476 1,565 2,000 435 TOTAL SUPPLIES & MATERIALS $ 390,648 $ 418,154 $ 483,377 $ 65,223

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 54,343 $ 52,662 $ 61,500 $ 8,838 95115 WATER,SEWER & WASTE - 2,083 500 (1,583) 95120 GASOLINE/DIESEL/FUEL OIL 23,675 23,591 26,250 2,659 95125 TELE/PAGER/CELL SERVICE 79,516 74,502 103,650 29,148 95210 EQUIPMENT RENTAL 9,978 10,592 10,600 8 95215 BLDG/ROOM RENTAL 2,230 2,305 3,000 695 95220 VEHICLE REPR & MAINT 750 150 1,000 850

*UNAUDITED

75 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 11 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95225 EQUIP REPR & MAINT 141,756 141,011 145,255 4,244 95235 COMPUTER HW MAINT/LIC 5,319 - 6,000 6,000 95240 COMPUTER SW MAINT/LIC 84,435 86,101 108,751 22,650 95310 CONFERENCE 123,904 141,454 149,770 8,316 95315 MILEAGE 29,952 26,664 34,640 7,976 95320 CHARTER SERVICE 39,190 35,560 30,000 (5,560) 95325 FIELD TRIPS 80 389 - (389) 95330 HOSTING EVENTS/WORKSHOPS 20,569 20,488 19,100 (1,388) 95410 DUES/MEMBERSHIPS 35,766 41,895 41,453 (442) 95415 ROYALTIES 4,536 4,744 5,400 656 95530 CONTRACT LABOR/SERVICES 122,894 88,915 98,515 9,600 95531 CONTRACT LABOR/SERVICES-INSTR 239,428 406,784 400,000 (6,784) 95535 ARMORED CAR/COURIER SERVICES 5,585 5,862 6,150 288 95555 ACCREDITATION SERVICES 29,691 69,741 43,429 (26,312) 95640 STUDENT INS 658 935 1,460 525 95710 ADVERTISING 12,832 12,153 5,750 (6,403) 95715 PROMOTIONS 4,273 10,048 7,094 (2,954) 95720 PRINTING/BINDING/DUPLICATING 13,482 9,706 19,750 10,044 95725 POSTAGE/SHIPPING 32,016 26,013 41,400 15,387 95915 CASH (OVER)/SHORT (214) 88 - (88) 95920 ADMIN OVERHEAD COSTS (196) (4,217) - 4,217 95926 CHARGEBACKS-MAIL SERVICES 892 - - - 95927 CHARGEBACKS-PRODUCTION 1,294 466 - (466) 95935 BAD DEBT EXPENSE 121,525 (29,922) 51,500 81,422 95990 MISCELLANEOUS 17,288 19,078 136,406 117,328 TOTAL OTHER OPER. EXP. & SERVICES $ 1,257,447 $ 1,279,841 $ 1,558,323 $ 278,482

TOTAL FOR OBJECTS 91000-95999 $ 36,233,338 $ 38,837,839 $ 40,674,676 $ 1,836,837

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ - $ - $ 30,000 $ 30,000 96400-BLDG RENOVATION & IMPROVEMENT

*UNAUDITED

76 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 11 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96410 CONSTRUCTION 60,015 14,278 - (14,278) 96445 TESTING SERVICES 300 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 539,957 391,784 531,283 139,499 96512 NEW-EQUIPMENT GT $5,000 130,765 36,051 171,564 135,513 96800-LIBRARY BOOKS & MEDIA TOTAL CAPITAL OUTLAY $ 731,037 $ 442,113 $ 732,847 $ 290,734

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 450,467 $ 379,407 $ 382,907 $ 3,500 97310 INTERFUND TRANSFERS-OUT 299,542 - 85,000 85,000 97610 PAYMENTS TO STUDENTS - 507 - (507) TOTAL OTHER OUTGO $ 750,009 $ 379,914 $ 467,907 $ 87,993

TOTAL FOR OBJECTS 96000-97999 $ 1,481,046 $ 822,027 $ 1,200,754 $ 378,727

TOTAL REEDLEY, MADERA & OAKHURST $ 37,714,384 $ 39,659,866 $ 41,875,430 $ 2,215,564

*UNAUDITED

77 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 12 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 237,852 $ 382,724 $ 385,408 $ 2,684 91210 REG-MANAGEMENT 523,563 621,470 771,878 150,408 91215 REG-COUNSELORS 1,311,740 1,348,652 2,139,184 790,532 91220 REG NON-MANAGEMENT 996,390 1,040,243 1,484,987 444,744 91310 HOURLY,GRADED CLASSES 24,690 20,394 20,695 301 91320 OVERLOAD,GRADED CLASSES 14,521 8,683 - (8,683) 91330 HRLY-SUMMER SESSIONS 87,371 50,827 38,265 (12,562) 91415 HRLY NON-MANAGEMENT 1,335,640 1,408,654 2,064,291 655,637 TOTAL ACADEMIC SALARIES $ 4,531,767 $ 4,881,647 $ 6,904,708 $ 2,023,061

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 1,460,485 $ 1,462,440 $ 1,676,579 $ 214,139 92120 MANAGEMENT-CLASS 94,775 103,522 123,266 19,744 92150 O/T-CLASSIFIED 35,208 24,821 1 (24,820) 92310 HOURLY STUDENTS 767,322 760,319 730,242 (30,077) 92320 HOURLY NON-STUDENTS 49,612 60,678 25,183 (35,495) 92330 PERM PART-TIME 72,362 71,666 59,545 (12,121) 92410 HRLY-INSTR AIDES-STUDENTS 382,980 389,040 634,040 245,000 92420 HRLY INSTR AIDES NON-STUDENTS 2,687 - - - 92430 PERM P/T INSTR AIDES/OTHER 39,480 33,912 75,799 41,887 TOTAL CLASSIFIED SALARIES $ 2,904,911 $ 2,906,398 $ 3,324,655 $ 418,257

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 42,841 $ 64,855 $ 84,032 $ 19,177 93130 STRS NON-INSTR 451,568 550,394 896,225 345,831 93210 PERS-INSTRUCTIONAL 2,596 2,718 - (2,718) 93230 PERS NON-INSTR 273,076 307,481 408,087 100,606 93310 OASDI-INSTRUCTIONAL 8,195 9,738 10,376 638 93330 OASDI NON-INSTR 207,444 211,633 249,054 37,421 93410 H&W-INSTRUCTIONAL 37,181 65,434 89,948 24,514 93430 H&W NON-INSTR 830,496 837,013 1,128,787 291,774 93510 SUI-INSTRUCTIONAL 251 293 373 80

*UNAUDITED

78 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 12 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93530 SUI NON-INSTR 2,996 3,162 37,020 33,858 93610 WORK COMP-INSTRUCTIONAL 15,561 16,683 24,460 7,777 93630 WORK COMP NON-INSTR 128,462 126,601 180,981 54,380 93710 PARS-INSTRUCTIONAL 4,877 4,192 4,364 172 93730 PARS NON-INSTR 12,365 12,307 9,800 (2,507) TOTAL EMPLOYEE BENEFITS $ 2,017,909 $ 2,212,504 $ 3,123,507 $ 911,003

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 388,682 $ 407,346 $ 425,429 $ 18,083 94315 SOFTWARE-INSTRUCTIONAL 2,000 - 9,600 9,600 94410 OFFICE SUPPLIES 66,513 77,595 327,346 249,751 94415 SOFTWARE 5,443 - 5,500 5,500 94425 OPERATIONAL SUPPLIES - - 1,500 1,500 94490 OTHER SUPPLIES 154,335 127,197 208,572 81,375 94515 NON-PRINT MEDIA 15,466 274 - (274) 94530 PUBLICATIONS/CATALOGS 550 341 450 109 TOTAL SUPPLIES & MATERIALS $ 632,989 $ 612,753 $ 978,397 $ 365,644

95000-OTHER OPER. EXP. & SERVICES 95125 TELE/PAGER/CELL SERVICE $ 7,278 $ 9,937 $ 3,815 $ (6,122) 95210 EQUIPMENT RENTAL 3,533 1,813 1,723 (90) 95215 BLDG/ROOM RENTAL 1,292 1,780 3,500 1,720 95220 VEHICLE REPR & MAINT 551 2,646 4,866 2,220 95225 EQUIP REPR & MAINT 17,507 19,374 19,347 (27) 95240 COMPUTER SW MAINT/LIC 126,570 114,253 155,075 40,822 95310 CONFERENCE 205,092 266,274 859,292 593,018 95315 MILEAGE 24,670 20,461 66,954 46,493 95320 CHARTER SERVICE 169,978 156,058 224,410 68,352 95325 FIELD TRIPS 152,700 82,374 117,120 34,746 95330 HOSTING EVENTS/WORKSHOPS 131,289 148,473 245,955 97,482 95410 DUES/MEMBERSHIPS 7,379 6,740 2,363 (4,377) 95530 CONTRACT LABOR/SERVICES 279,147 667,404 372,266 (295,138) 95531 CONTRACT LABOR/SERVICES-INSTR - - 98,240 98,240

*UNAUDITED

79 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 12 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95640 STUDENT INS 32,148 29,354 30,000 646 95710 ADVERTISING 11,525 3,758 8,000 4,242 95715 PROMOTIONS 81,992 204,635 60,929 (143,706) 95720 PRINTING/BINDING/DUPLICATING 6,698 2,716 42,776 40,060 95725 POSTAGE/SHIPPING 77 93 29 (64) 95920 ADMIN OVERHEAD COSTS 247,572 280,567 358,584 78,017 95990 MISCELLANEOUS 161,836 112,680 183,926 71,246 TOTAL OTHER OPER. EXP. & SERVICES $ 1,668,834 $ 2,131,390 $ 2,859,170 $ 727,780

TOTAL FOR OBJECTS 91000-95999 $ 11,756,410 $ 12,744,692 $ 17,190,437 $ 4,445,745

96000-CAPITAL OUTLAY 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION$ 57,832 $ 61,135 $ 2,400,630 $ 2,339,495 96420 ARCHITECT SERVICES 8,500 30,565 118,471 87,906 96440 INSPECTION SERVICES 375 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 865,150 842,706 672,546 (170,160) 96512 NEW-EQUIPMENT GT $5,000 726,673 560,078 283,944 (276,134) 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 188,289 226,257 272,494 46,237 TOTAL CAPITAL OUTLAY $ 1,846,819 $ 1,720,741 $ 3,748,085 $ 2,027,344

97000-OTHER OUTGO 97310 INTERFUND TRANSFERS-OUT $ 2,484 $ - $ - $ - 97410 OTHER TRANSFERS-OUT - 400,000 450,000 50,000 97510 CURR YEAR PAYMENTS 80,820 35,867 68,640 32,773 97610 PAYMENTS TO STUDENTS 962,941 506,357 908,704 402,347 97660 DORMITORY 60,672 33,292 59,248 25,956 TOTAL OTHER OUTGO $ 1,106,917 $ 975,516 $ 1,486,592 $ 511,076

TOTAL FOR OBJECTS 96000-97999 $ 2,953,736 $ 2,696,257 $ 5,234,677 $ 2,538,420

*UNAUDITED

80 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES FUND 12 OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

TOTAL REEDLEY, MADERA & OAKHURST $ 14,710,146 $ 15,440,949 $ 22,425,114 $ 6,984,165

*UNAUDITED

81 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 11,600,079 $ 12,762,189 $ 12,918,759 $ 156,570 91125 REG SABBATICAL 201,358 53,525 201,981 148,456 91130 TEMP,GRADED CLASSES 180,365 75,741 - (75,741) 91210 REG-MANAGEMENT 2,415,147 2,668,342 2,917,638 249,296 91215 REG-COUNSELORS 2,034,590 2,115,790 2,934,297 818,507 91220 REG NON-MANAGEMENT 2,539,946 2,677,721 3,167,130 489,409 91310 HOURLY,GRADED CLASSES 2,703,896 2,867,993 2,893,797 25,804 91320 OVERLOAD,GRADED CLASSES 729,746 799,597 733,578 (66,019) 91330 HRLY-SUMMER SESSIONS 738,408 762,110 711,667 (50,443) 91335 HRLY-SUBSTITUTES 41,945 46,578 50,142 3,564 91415 HRLY NON-MANAGEMENT 1,839,962 2,023,500 2,620,006 596,506 TOTAL ACADEMIC SALARIES $ 25,025,442 $ 26,853,086 $ 29,148,995 $ 2,295,909

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 5,401,245 $ 5,589,338 $ 6,050,836 $ 461,498 92115 CONFIDENTIAL 64,746 56,083 59,012 2,929 92120 MANAGEMENT-CLASS 601,646 651,499 696,613 45,114 92150 O/T-CLASSIFIED 109,888 98,823 1 (98,822) 92210 INSTR AIDES 723,158 782,270 785,731 3,461 92250 O/T-INSTR AIDES 1,250 869 - (869) 92310 HOURLY STUDENTS 910,914 887,515 878,580 (8,935) 92320 HOURLY NON-STUDENTS 229,131 248,784 107,112 (141,672) 92330 PERM PART-TIME 142,421 168,590 158,965 (9,625) 92410 HRLY-INSTR AIDES-STUDENTS 631,664 622,953 910,207 287,254 92420 HRLY INSTR AIDES NON-STUDENTS 14,245 13,710 - (13,710) 92430 PERM P/T INSTR AIDES/OTHER 116,571 114,910 188,858 73,948 TOTAL CLASSIFIED SALARIES $ 8,946,879 $ 9,235,344 $ 9,835,915 $ 600,571

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 1,835,179 $ 2,209,579 $ 2,837,694 $ 628,115 93130 STRS NON-INSTR 1,021,174 1,224,944 1,721,630 496,686 93210 PERS-INSTRUCTIONAL 173,169 210,113 204,969 (5,144)

*UNAUDITED

82 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93230 PERS NON-INSTR 904,781 1,078,483 1,347,170 268,687 93310 OASDI-INSTRUCTIONAL 319,592 347,683 340,140 (7,543) 93330 OASDI NON-INSTR 630,479 665,599 721,726 56,127 93410 H&W-INSTRUCTIONAL 1,981,873 2,053,019 2,094,366 41,347 93430 H&W NON-INSTR 2,442,326 2,490,153 2,914,440 424,287 93510 SUI-INSTRUCTIONAL 8,588 9,195 9,349 154 93530 SUI NON-INSTR 7,799 8,279 42,208 33,929 93610 WORK COMP-INSTRUCTIONAL 354,640 360,991 368,280 7,289 93630 WORK COMP NON-INSTR 327,988 330,855 379,189 48,334 93710 PARS-INSTRUCTIONAL 38,325 41,054 6,857 (34,197) 93730 PARS NON-INSTR 21,596 22,016 12,918 (9,098) TOTAL EMPLOYEE BENEFITS $ 10,067,509 $ 11,051,963 $ 13,000,936 $ 1,948,973

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 538,161 $ 583,286 $ 680,715 $ 97,429 94315 SOFTWARE-INSTRUCTIONAL 2,000 - 9,600 9,600 94320 MATERIAL FEES SUPPLIES 2,204 1,376 2,000 624 94410 OFFICE SUPPLIES 172,142 197,027 428,560 231,533 94415 SOFTWARE 5,507 - 5,500 5,500 94425 OPERATIONAL SUPPLIES 119,423 105,211 106,427 1,216 94490 OTHER SUPPLIES 166,622 141,652 225,772 84,120 94510 NEWSPAPERS 86 175 350 175 94515 NON-PRINT MEDIA 15,466 274 400 126 94530 PUBLICATIONS/CATALOGS 2,026 1,906 2,450 544 TOTAL SUPPLIES & MATERIALS $ 1,023,637 $ 1,030,907 $ 1,461,774 $ 430,867

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 54,343 $ 52,662 $ 61,500 $ 8,838 95115 WATER,SEWER & WASTE - 2,083 500 (1,583) 95120 GASOLINE/DIESEL/FUEL OIL 23,675 23,591 26,250 2,659 95125 TELE/PAGER/CELL SERVICE 86,794 84,439 107,465 23,026 95210 EQUIPMENT RENTAL 13,511 12,405 12,323 (82) 95215 BLDG/ROOM RENTAL 3,522 4,085 6,500 2,415

*UNAUDITED

83 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95220 VEHICLE REPR & MAINT 1,301 2,796 5,866 3,070 95225 EQUIP REPR & MAINT 159,263 160,385 164,602 4,217 95235 COMPUTER HW MAINT/LIC 5,319 - 6,000 6,000 95240 COMPUTER SW MAINT/LIC 211,005 200,354 263,826 63,472 95310 CONFERENCE 328,996 407,728 1,009,062 601,334 95315 MILEAGE 54,622 47,125 101,594 54,469 95320 CHARTER SERVICE 209,168 191,618 254,410 62,792 95325 FIELD TRIPS 152,780 82,763 117,120 34,357 95330 HOSTING EVENTS/WORKSHOPS 151,858 168,961 265,055 96,094 95410 DUES/MEMBERSHIPS 43,145 48,635 43,816 (4,819) 95415 ROYALTIES 4,536 4,744 5,400 656 95530 CONTRACT LABOR/SERVICES 402,041 756,319 470,781 (285,538) 95531 CONTRACT LABOR/SERVICES-INSTR 239,428 406,784 498,240 91,456 95535 ARMORED CAR/COURIER SERVICES 5,585 5,862 6,150 288 95555 ACCREDITATION SERVICES 29,691 69,741 43,429 (26,312) 95640 STUDENT INS 32,806 30,289 31,460 1,171 95710 ADVERTISING 24,357 15,911 13,750 (2,161) 95715 PROMOTIONS 86,265 214,683 68,023 (146,660) 95720 PRINTING/BINDING/DUPLICATING 20,180 12,422 62,526 50,104 95725 POSTAGE/SHIPPING 32,093 26,106 41,429 15,323 95915 CASH (OVER)/SHORT (214) 88 - (88) 95920 ADMIN OVERHEAD COSTS 247,376 276,350 358,584 82,234 95926 CHARGEBACKS-MAIL SERVICES 892 - - - 95927 CHARGEBACKS-PRODUCTION 1,294 466 - (466) 95935 BAD DEBT EXPENSE 121,525 (29,922) 51,500 81,422 95990 MISCELLANEOUS 179,124 131,758 320,332 188,574 TOTAL OTHER OPER. EXP. & SERVICES $ 2,926,281 $ 3,411,231 $ 4,417,493 $ 1,006,262

TOTAL FOR OBJECTS 91000-95999 $ 47,989,748 $ 51,582,531 $ 57,865,113 $ 6,282,582

*UNAUDITED

84 REEDLEY COLLEGE, STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 MADERA CC CENTER & 2018-19 GENERAL FUND - EXPENDITURES OAKHURST CC CENTER FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ - $ - $ 30,000 $ 30,000 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 117,847 75,413 2,400,630 2,325,217 96420 ARCHITECT SERVICES 8,500 30,565 118,471 87,906 96440 INSPECTION SERVICES 375 - - - 96445 TESTING SERVICES 300 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 1,405,107 1,234,490 1,203,829 (30,661) 96512 NEW-EQUIPMENT GT $5,000 857,438 596,129 455,508 (140,621) 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 188,289 226,257 272,494 46,237 TOTAL CAPITAL OUTLAY $ 2,577,856 $ 2,162,854 $ 4,480,932 $ 2,318,078

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 450,467 $ 379,407 $ 382,907 $ 3,500 97310 INTERFUND TRANSFERS-OUT 302,026 - 85,000 85,000 97410 OTHER TRANSFERS-OUT - 400,000 450,000 50,000 97510 CURR YEAR PAYMENTS 80,820 35,867 68,640 32,773 97610 PAYMENTS TO STUDENTS 962,941 506,864 908,704 401,840 97660 DORMITORY 60,672 33,292 59,248 25,956 TOTAL OTHER OUTGO $ 1,856,926 $ 1,355,430 $ 1,954,499 $ 599,069

TOTAL FOR OBJECTS 96000-97999 $ 4,434,782 $ 3,518,284 $ 6,435,431 $ 2,917,147

TOTAL REEDLEY, MADERA & OAKHURST $ 52,424,530 $ 55,100,815 $ 64,300,544 $ 9,199,729

*UNAUDITED

85 CLOVIS COMMUNITY COLLEGE BUDGET SUMMARY In 2003, in response to the tremendous growth in the $6.0 million facility was also opened in the fall 2007 northeast area of Clovis and Fresno, the Board of semester and is used as a toddler and pre-school Trustees completed the acquisition of approximately licensed child care laboratory for high school and 110 acres for a permanent site located at Willow and college students taking child development and pre- International Avenues across the street from the Clovis teaching courses. North Educational Center. Academic center phase II was opened in fall 2010 in an The first phase of Clovis Community College, then 80,000-square-foot facility. Funding for phase II in the known as Willow International Community College amount of $38.5 million was provided through local Center, was opened for the fall 2007 semester. Funding and state bonds. The facility is located north of the for the 80,000-square-foot academic center facility in existing academic center and includes allied health and the amount of $50.0 million was provided through science laboratories, a fitness center, dance room, local and state bond funds. Facilities include an open library/learning resource center, student services, computer lab, additional computer laboratories, a offices, and classrooms. multi-media studio, art studio, physics and waste water treatment laboratories, forum hall, distance learning, Tremendous growth has occurred at Clovis and traditional classrooms and offices. Also included Community College. Annually, over 12,000 students with the initial phase were a bookstore, internet café, attend the college, with full-time equivalency students and utility/maintenance facility. (FTES) of 5,000 per year. Clovis Community College offers approximately 1,100 course sections annually in Additionally, the phase I facilities include a state-of- over 40 areas of study and provides students a choice the-art childhood development center. Through of basic skills, transfer, associate degrees, certificates collaboration with the Clovis Unified School District of achievement, and local certificates. In fall 2014, and State Center Community College District, Clovis Community College began offering classes at matching funds were secured through the AB 16 an off-campus site. The Herndon Campus is located at California Joint Use Facilities legislation. The

86 Peach and Herndon Avenues approximately four miles from Clovis Community College. Clovis Community College had their initial accreditation visit March 9 through 12, 2015. At its June meeting, the Accrediting Commission for Community and Junior Colleges, Western Association of Schools and Colleges granted initial accreditation to Clovis Community College. On July 20, 2015, The California Community Colleges Board of Governors voted unanimously to recognize Clovis Community College as the 113th campus of the state’s community college system. Following is the budget summary by object for the 2018-19 fiscal year for Clovis Community College:

87 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 4,886,946 $ 5,373,435 $ 5,715,287 $ 341,852 91125 REG SABBATICAL 164,060 51,942 46,752 (5,190) 91130 TEMP,GRADED CLASSES 273,856 48,018 106,322 58,304 91210 REG-MANAGEMENT 1,151,529 1,062,158 1,130,760 68,602 91215 REG-COUNSELORS 434,554 467,869 481,642 13,773 91220 REG NON-MANAGEMENT 583,982 678,750 694,156 15,406 91310 HOURLY,GRADED CLASSES 1,789,143 2,014,559 2,301,214 286,655 91320 OVERLOAD,GRADED CLASSES 185,470 194,447 243,326 48,879 91330 HRLY-SUMMER SESSIONS 326,354 446,397 460,000 13,603 91335 HRLY-SUBSTITUTES 30,634 30,466 20,000 (10,466) 91410 HRLY-MANAGEMENT - 39,719 45,000 5,281 91415 HRLY NON-MANAGEMENT 363,758 265,763 235,000 (30,763) TOTAL ACADEMIC SALARIES $ 10,190,286 $ 10,673,523 $ 11,479,459 $ 805,936

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 1,848,708 $ 2,045,808 $ 2,250,783 $ 204,975 92115 CONFIDENTIAL 72,898 72,609 72,270 (339) 92120 MANAGEMENT-CLASS 499,731 558,659 580,131 21,472 92150 O/T-CLASSIFIED 27,216 27,305 22,000 (5,305) 92210 INSTR AIDES 310,673 343,654 403,120 59,466 92250 O/T-INSTR AIDES - - 1,287 1,287 92310 HOURLY STUDENTS 32,052 48,094 - (48,094) 92320 HOURLY NON-STUDENTS 92,983 25,569 - (25,569) 92330 PERM PART-TIME 403 9,125 44,694 35,569 92410 HRLY-INSTR AIDES-STUDENTS 86,579 90,252 57,500 (32,752) 92420 HRLY INSTR AIDES NON-STUDENTS 10,162 11,121 - (11,121) 92430 PERM P/T INSTR AIDES/OTHER 104,644 129,793 113,648 (16,145) TOTAL CLASSIFIED SALARIES $ 3,086,049 $ 3,361,989 $ 3,545,433 $ 183,444

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 850,222 $ 1,004,649 $ 1,225,924 $ 221,275 93130 STRS NON-INSTR 301,495 348,543 418,217 69,674

*UNAUDITED

88 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93210 PERS-INSTRUCTIONAL 74,715 92,850 118,637 25,787 93230 PERS NON-INSTR 335,873 413,013 513,471 100,458 93310 OASDI-INSTRUCTIONAL 146,385 160,186 173,137 12,951 93330 OASDI NON-INSTR 220,642 239,977 256,412 16,435 93410 H&W-INSTRUCTIONAL 899,928 900,374 926,866 26,492 93430 H&W NON-INSTR 809,598 839,516 892,512 52,996 93510 SUI-INSTRUCTIONAL 4,034 4,307 4,522 215 93530 SUI NON-INSTR 2,544 2,655 2,715 60 93610 WORK COMP-INSTRUCTIONAL 163,282 166,298 174,294 7,996 93630 WORK COMP NON-INSTR 104,393 104,971 104,399 (572) 93710 PARS-INSTRUCTIONAL 25,270 27,482 27,106 (376) 93730 PARS NON-INSTR 3,834 1,905 1,430 (475) TOTAL EMPLOYEE BENEFITS $ 3,942,215 $ 4,306,726 $ 4,839,642 $ 532,916

94000-SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 4,436 $ 4,605 $ 15,000 $ 10,395 94315 SOFTWARE-INSTRUCTIONAL - - 1,350 1,350 94410 OFFICE SUPPLIES 68,079 69,026 62,000 (7,026) 94415 SOFTWARE - - 310 310 94425 OPERATIONAL SUPPLIES 71,734 75,432 80,000 4,568 94490 OTHER SUPPLIES 34,779 35,627 22,328 (13,299) 94530 PUBLICATIONS/CATALOGS 259 106 200 94 TOTAL SUPPLIES & MATERIALS $ 179,287 $ 184,796 $ 181,188 $ (3,608)

95000-OTHER OPER. EXPS. & SERVICES 95110 ELECTRICITY & GAS $ 9,882 $ 9,764 $ 12,000 $ 2,236 95125 TELE/PAGER/CELL SERVICE 21,189 21,277 23,800 2,523 95190 OTHER UTILITY SERVICES 13,000 12,000 12,000 - 95210 EQUIPMENT RENTAL 3,299 5,232 4,000 (1,232) 95215 BLDG/ROOM RENTAL 8,350 5,250 3,000 (2,250) 95225 EQUIP REPR & MAINT 85,992 95,793 94,213 (1,580) 95235 COMPUTER HW MAINT/LIC 3,435 4,980 - (4,980) 95240 COMPUTER SW MAINT/LIC 36,921 30,339 41,012 10,673

*UNAUDITED

89 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95310 CONFERENCE 58,742 86,754 57,700 (29,054) 95315 MILEAGE 6,133 6,585 8,050 1,465 95320 CHARTER SERVICE 13,617 19,807 11,000 (8,807) 95325 FIELD TRIPS 2,344 240 11,250 11,010 95330 HOSTING EVENTS/WORKSHOPS 20,441 19,462 54,000 34,538 95410 DUES/MEMBERSHIPS 12,771 12,110 12,600 490 95530 CONTRACT LABOR/SERVICES 72,640 78,346 59,000 (19,346) 95535 ARMORED CAR/COURIER SERVICES 6,562 7,164 8,000 836 95555 ACCREDITATION SERVICES 27,175 45,867 30,000 (15,867) 95640 STUDENT INS 119 275 300 25 95710 ADVERTISING 54,594 94,698 18,000 (76,698) 95715 PROMOTIONS 70,167 25,568 96,500 70,932 95720 PRINTING/BINDING/DUPLICATING 22,313 31,946 17,500 (14,446) 95725 POSTAGE/SHIPPING 7,249 16,017 23,350 7,333 95915 CASH (OVER)/SHORT (21) (41) - 41 95920 ADMIN OVERHEAD COSTS - (617) - 617 95926 CHARGEBACKS-MAIL SERVICES 538 - - - 95927 CHARGEBACKS-PRODUCTION 113 129 - (129) 95935 BAD DEBT EXPENSE 7,193 37,593 - (37,593) 95990 MISCELLANEOUS 5,648 7,104 3,000 (4,104) TOTAL OTHER OPER. EXP. & SERVICES $ 570,406 $ 673,642 $ 600,275 $ (73,367)

TOTAL FOR OBJECTS 91000-95999 $ 17,968,243 $ 19,200,676 $ 20,645,997 $ 1,445,321

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ 400 $ - $ - $ - 96225 ENGINEERING SERVICES 900 - - - 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 54,193 - - - 96415 CONSULTANT SERVICES 631 - - - 96445 TESTING SERVICES 491 - - -

*UNAUDITED

90 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT UNRESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 11 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 190,409 338,485 249,808 (88,677) 96512 NEW-EQUIPMENT GT $5,000 5,525 12,376 - (12,376) 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 2,430 - - - TOTAL CAPITAL OUTLAY $ 254,979 $ 350,861 $ 249,808 $ (101,053)

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 150,000 $ 175,000 $ 200,000 $ 25,000 97310 INTERFUND TRANSFERS-OUT 197,846 100,000 - (100,000) TOTAL OTHER OUTGO $ 347,846 $ 275,000 $ 200,000 $ (75,000)

TOTAL FOR OBJECTS 99000-97999 $ 602,825 $ 625,861 $ 449,808 $ (176,053)

TOTAL CLOVIS COMMUNITY COLLEGE $ 18,571,068 $ 19,826,537 $ 21,095,805 $ 1,269,268

*UNAUDITED

91 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ - $ 32,134 $ 359,088 $ 326,954 91210 REG-MANAGEMENT - - 111,882 111,882 91215 REG-COUNSELORS 588,024 639,049 912,190 273,141 91220 REG NON-MANAGEMENT 462,344 567,362 586,649 19,287 91310 HOURLY,GRADED CLASSES 13,286 19,307 16,038 (3,269) 91320 OVERLOAD,GRADED CLASSES - 2,176 2,987 811 91330 HRLY-SUMMER SESSIONS 3,075 4,829 - (4,829) 91415 HRLY NON-MANAGEMENT 712,521 983,594 1,430,014 446,420 TOTAL ACADEMIC SALARIES $ 1,779,250 $ 2,248,451 $ 3,418,848 $ 1,170,397

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 580,213 $ 646,889 $ 826,911 $ 180,022 92120 MANAGEMENT-CLASS 140,128 170,628 12,813 (157,815) 92150 O/T-CLASSIFIED 5,700 9,222 11,000 1,778 92310 HOURLY STUDENTS 231,142 315,156 386,564 71,408 92320 HOURLY NON-STUDENTS 34,181 25,234 15,000 (10,234) 92330 PERM PART-TIME 6,314 971 - (971) 92410 HRLY-INSTR AIDES-STUDENTS 136,999 163,606 238,873 75,267 92420 HRLY INSTR AIDES NON-STUDENTS 1,162 - 10,000 10,000 92430 PERM P/T INSTR AIDES/OTHER 971 - 5,000 5,000 TOTAL CLASSIFIED SALARIES $ 1,136,810 $ 1,331,706 $ 1,506,161 $ 174,455

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 1,471 $ 8,950 $ 61,556 $ 52,606 93130 STRS NON-INSTR 208,040 287,769 463,565 175,796 93210 PERS-INSTRUCTIONAL 210 - 885 885 93230 PERS NON-INSTR 106,746 134,412 170,664 36,252 93310 OASDI-INSTRUCTIONAL 993 8,688 8,362 (326) 93330 OASDI NON-INSTR 82,607 95,492 118,294 22,802 93410 H&W-INSTRUCTIONAL - 6,272 60,947 54,675 93430 H&W NON-INSTR 341,953 386,061 515,358 129,297 93510 SUI-INSTRUCTIONAL 31 73 285 212

*UNAUDITED

92 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93530 SUI NON-INSTR 1,260 1,501 2,027 526 93610 WORK COMP-INSTRUCTIONAL 3,126 5,294 12,110 6,816 93630 WORK COMP NON-INSTR 53,385 60,610 78,290 17,680 93710 PARS-INSTRUCTIONAL 1,566 1,177 5,920 4,743 93730 PARS NON-INSTR 3,624 4,163 5,040 877 TOTAL EMPLOYEE BENEFITS $ 805,012 $ 1,000,462 $ 1,503,303 $ 502,841

94000-SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 187,987 $ 197,480 $ 210,925 $ 13,445 94315 SOFTWARE-INSTRUCTIONAL 16,801 1,401 5,900 4,499 94410 OFFICE SUPPLIES 29,812 25,693 40,909 15,216 94490 OTHER SUPPLIES 25,496 7,627 64,079 56,452 94515 NON-PRINT MEDIA 7,547 899 - (899) 94530 PUBLICATIONS/CATALOGS 468 269 500 231 TOTAL SUPPLIES & MATERIALS $ 268,111 $ 233,369 $ 322,313 $ 88,944

95000-OTHER OPER. EXP. & SERVICES 95125 TELE/PAGER/CELL SERVICE $ 1,597 $ 3,925 $ 8,604 $ 4,679 95210 EQUIPMENT RENTAL 280 - - - 95240 COMPUTER SW MAINT/LIC 82,640 64,662 22,500 (42,162) 95310 CONFERENCE 183,934 126,239 241,363 115,124 95315 MILEAGE 38 921 4,250 3,329 95320 CHARTER SERVICE 22,784 20,370 34,003 13,633 95325 FIELD TRIPS 28,492 33,781 59,500 25,719 95330 HOSTING EVENTS/WORKSHOPS 39,528 32,960 75,448 42,488 95410 DUES/MEMBERSHIPS 2,414 1,191 2,900 1,709 95415 ROYALTIES - - 373 373 95530 CONTRACT LABOR/SERVICES 162,043 125,134 190,201 65,067 95555 ACCREDITATION SERVICES - 500 40,000 39,500 95640 STUDENT INS 16,627 15,307 16,000 693 95710 ADVERTISING 47,643 49,212 60,500 11,288 95715 PROMOTIONS 46,847 15,723 29,848 14,125 95720 PRINTING/BINDING/DUPLICATING 42,572 61,687 49,500 (12,187)

*UNAUDITED

93 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT RESTRICTED COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FUND 12 FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95725 POSTAGE/SHIPPING 6,840 1,330 2,000 670 95920 ADMIN OVERHEAD COSTS 26,592 39,187 75,545 36,358 95990 MISCELLANEOUS 15,865 11,850 48,781 36,931 TOTAL OTHER OPER. EXP. & SERVICES $ 726,736 $ 603,979 $ 961,316 $ 357,337

TOTAL FOR OBJECTS 91000-95999 $ 4,715,919 $ 5,417,967 $ 7,711,941 $ 2,293,974

96000-CAPITAL OUTLAY 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION$ - $ - $ 13,114 $ 13,114 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 492,374 451,054 492,608 41,554 96512 NEW-EQUIPMENT GT $5,000 6,796 714,311 1,194,177 479,866 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 156,260 186,094 306,914 120,820 TOTAL CAPITAL OUTLAY $ 655,430 $ 1,351,459 $ 2,006,813 $ 655,354

97000-OTHER OUTGO 97510 CURR YEAR PAYMENTS $ 4,590 $ 4,561 $ 3,000 $ (1,561) 97610 PAYMENTS TO STUDENTS 137,604 229,507 314,989 85,482 TOTAL OTHER OUTGO $ 142,194 $ 234,068 $ 317,989 $ 83,921

TOTAL FOR OBJECTS 96000-97999 $ 797,624 $ 1,585,527 $ 2,324,802 $ 739,275

TOTAL CLOVIS COMMUNITY COLLEGE $ 5,513,543 $ 7,003,494 $ 10,036,743 $ 3,033,249

*UNAUDITED

94 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

91000-ACADEMIC SALARIES 91110 REG,GRADED CLASSES $ 4,886,946 $ 5,405,569 $ 6,074,375 $ 668,806 91125 REG SABBATICAL 164,060 51,942 46,752 (5,190) 91130 TEMP,GRADED CLASSES 273,856 48,018 106,322 58,304 91210 REG-MANAGEMENT 1,151,529 1,062,158 1,242,642 180,484 91215 REG-COUNSELORS 1,022,578 1,106,918 1,393,832 286,914 91220 REG NON-MANAGEMENT 1,046,326 1,246,112 1,280,805 34,693 91310 HOURLY,GRADED CLASSES 1,802,429 2,033,866 2,317,252 283,386 91320 OVERLOAD,GRADED CLASSES 185,470 196,623 246,313 49,690 91330 HRLY-SUMMER SESSIONS 329,429 451,226 460,000 8,774 91335 HRLY-SUBSTITUTES 30,634 30,466 20,000 (10,466) 91410 HRLY-MANAGEMENT - 39,719 45,000 5,281 91415 HRLY NON-MANAGEMENT 1,076,279 1,249,357 1,665,014 415,657 TOTAL ACADEMIC SALARIES $ 11,969,536 $ 12,921,974 $ 14,898,307 $ 1,976,333

92000-CLASSIFIED SALARIES 92110 REG-CLASSIFIED $ 2,428,921 $ 2,692,697 $ 3,077,694 $ 384,997 92115 CONFIDENTIAL 72,898 72,609 72,270 (339) 92120 MANAGEMENT-CLASS 639,859 729,287 592,944 (136,343) 92150 O/T-CLASSIFIED 32,916 36,527 33,000 (3,527) 92210 INSTR AIDES 310,673 343,654 403,120 59,466 92250 O/T-INSTR AIDES - - 1,287 1,287 92310 HOURLY STUDENTS 263,194 363,250 386,564 23,314 92320 HOURLY NON-STUDENTS 127,164 50,803 15,000 (35,803) 92330 PERM PART-TIME 6,717 10,096 44,694 34,598 92410 HRLY-INSTR AIDES-STUDENTS 223,578 253,858 296,373 42,515 92420 HRLY INSTR AIDES NON-STUDENTS 11,324 11,121 10,000 (1,121) 92430 PERM P/T INSTR AIDES/OTHER 105,615 129,793 118,648 (11,145) TOTAL CLASSIFIED SALARIES $ 4,222,859 $ 4,693,695 $ 5,051,594 $ 357,899

93000-EMPLOYEE BENEFITS 93110 STRS-INSTRUCTIONAL $ 851,693 $ 1,013,599 $ 1,287,480 $ 273,881 93130 STRS NON-INSTR 509,535 636,312 881,782 245,470

*UNAUDITED

95 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

93210 PERS-INSTRUCTIONAL 74,925 92,850 119,522 26,672 93230 PERS NON-INSTR 442,619 547,425 684,135 136,710 93310 OASDI-INSTRUCTIONAL 147,378 168,874 181,499 12,625 93330 OASDI NON-INSTR 303,249 335,469 374,706 39,237 93410 H&W-INSTRUCTIONAL 899,928 906,646 987,813 81,167 93430 H&W NON-INSTR 1,151,551 1,225,577 1,407,870 182,293 93510 SUI-INSTRUCTIONAL 4,065 4,380 4,807 427 93530 SUI NON-INSTR 3,804 4,156 4,742 586 93610 WORK COMP-INSTRUCTIONAL 166,408 171,592 186,404 14,812 93630 WORK COMP NON-INSTR 157,778 165,581 182,689 17,108 93710 PARS-INSTRUCTIONAL 26,836 28,659 33,026 4,367 93730 PARS NON-INSTR 7,458 6,068 6,470 402 TOTAL EMPLOYEE BENEFITS $ 4,747,227 $ 5,307,188 $ 6,342,945 $ 1,035,757

94000 SUPPLIES & MATERIALS 94310 INSTR SUPPLIES $ 192,423 $ 202,085 $ 225,925 $ 23,840 94315 SOFTWARE-INSTRUCTIONAL 16,801 1,401 7,250 5,849 94410 OFFICE SUPPLIES 97,891 94,719 102,909 8,190 94415 SOFTWARE - - 310 310 94425 OPERATIONAL SUPPLIES 71,734 75,432 80,000 4,568 94490 OTHER SUPPLIES 60,275 43,254 86,407 43,153 94515 NON-PRINT MEDIA 7,547 899 - (899) 94530 PUBLICATIONS/CATALOGS 727 375 700 325 TOTAL SUPPLIES & MATERIALS $ 447,398 $ 418,165 $ 503,501 $ 85,336

95000-OTHER OPER. EXP. & SERVICES 95110 ELECTRICITY & GAS $ 9,882 $ 9,764 $ 12,000 $ 2,236 95125 TELE/PAGER/CELL SERVICE 22,786 25,202 32,404 7,202 95190 OTHER UTILITY SERVICES 13,000 12,000 12,000 - 95210 EQUIPMENT RENTAL 3,579 5,232 4,000 (1,232) 95215 BLDG/ROOM RENTAL 8,350 5,250 3,000 (2,250) 95225 EQUIP REPR & MAINT 85,992 95,793 94,213 (1,580) 95235 COMPUTER HW MAINT/LIC 3,435 4,980 - (4,980)

*UNAUDITED

96 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

95240 COMPUTER SW MAINT/LIC 119,561 95,001 63,512 (31,489) 95310 CONFERENCE 242,676 212,993 299,063 86,070 95315 MILEAGE 6,171 7,506 12,300 4,794 95320 CHARTER SERVICE 36,401 40,177 45,003 4,826 95325 FIELD TRIPS 30,836 34,021 70,750 36,729 95330 HOSTING EVENTS/WORKSHOPS 59,969 52,422 129,448 77,026 95410 DUES/MEMBERSHIPS 15,185 13,301 15,500 2,199 95415 ROYALTIES - - 373 373 95530 CONTRACT LABOR/SERVICES 234,683 203,480 249,201 45,721 95535 ARMORED CAR/COURIER SERVICES 6,562 7,164 8,000 836 95555 ACCREDITATION SERVICES 27,175 46,367 70,000 23,633 95640 STUDENT INS 16,746 15,582 16,300 718 95710 ADVERTISING 102,237 143,910 78,500 (65,410) 95715 PROMOTIONS 117,014 41,291 126,348 85,057 95720 PRINTING/BINDING/DUPLICATING 64,885 93,633 67,000 (26,633) 95725 POSTAGE/SHIPPING 14,089 17,347 25,350 8,003 95915 CASH (OVER)/SHORT (21) (41) - 41 95920 ADMIN OVERHEAD COSTS 26,592 38,570 75,545 36,975 95926 CHARGEBACKS-MAIL SERVICES 538 - - - 95927 CHARGEBACKS-PRODUCTION 113 129 - (129) 95935 BAD DEBT EXPENSE 7,193 37,593 - (37,593) 95990 MISCELLANEOUS 21,513 18,954 51,781 32,827 TOTAL OTHER OPER. EXP. & SERVICES $ 1,297,142 $ 1,277,621 $ 1,561,591 $ 283,970

TOTAL FOR OBJECTS 91000-95999 $ 22,684,162 $ 24,618,643 $ 28,357,938 $ 3,739,295

96000-CAPITAL OUTLAY 96200-SITE IMPROVEMENT 96210 CONSTRUCTION$ 400 $ - $ - $ - 96225 ENGINEERING SERVICES 900 - - - 96400-BLDG RENOVATION & IMPROVEMENT 96410 CONSTRUCTION 54,193 - 13,114 13,114 96415 CONSULTANT SERVICES 631 - - -

*UNAUDITED

97 CLOVIS COMMUNITY STATE CENTER COMMUNITY COLLEGE DISTRICT FUNDS 11 & 12 COLLEGE 2018-19 GENERAL FUND - EXPENDITURES FINAL BUDGET

2016-17 2017-18 2018-19 INC./(DEC.) ACTUAL ACTUAL* PROPOSED FY19 VS. FY18

96445 TESTING SERVICES 491 - - - 96500-NEW EQUIPMENT 96510 NEW-EQUIPMENT LT $5,000 682,783 789,539 742,416 (47,123) 96512 NEW-EQUIPMENT GT $5,000 12,321 726,687 1,194,177 467,490 96800-LIBRARY BOOKS & MEDIA 96810 LIBRARY BOOKS 158,690 186,094 306,914 120,820 TOTAL CAPITAL OUTLAY $ 910,409 $ 1,702,320 $ 2,256,621 $ 554,301

97000-OTHER OUTGO 97210 INTRAFUND TRANSFER OUT $ 150,000 $ 175,000 $ 200,000 $ 25,000 97310 INTERFUND TRANSFERS-OUT 197,846 100,000 - (100,000) 97510 CURR YEAR PAYMENTS 4,590 4,561 3,000 (1,561) 97610 PAYMENTS TO STUDENTS 137,604 229,507 314,989 85,482 TOTAL OTHER OUTGO $ 490,040 $ 509,068 $ 517,989 $ 8,921

TOTAL FOR OBJECTS 96000-97999 $ 1,400,449 $ 2,211,388 $ 2,774,610 $ 563,222

TOTAL CLOVIS COMMUNITY COLLEGE $ 24,084,611 $ 26,830,031 $ 31,132,548 $ 4,302,517

*UNAUDITED

98 LOTTERY/ DECISION PACKAGES

Figure 1 Summary California State Lottery, Per FTES Allocations and Estimates, 2014-15 through 2017-19 with High/Low Years In November 1984 the California electorate approved a statewide initiative authorizing a state lottery program. As part of the initiative, 34 percent of lottery proceeds are to be distributed to all public educational entities in the state, including local school districts, community colleges, and state university systems. In March 2000 the California electorate approved Senate Bill 20 requiring 50 percent of any lottery proceed increases from 1997-98 to be spent on instructional materials. Since the inception of the program, there has been a considerable variance in lottery collections and subsequent proceeds to community college districts. These amounts *Projected have varied from a high of $208 per FTES in 2014-15 to a The District utilizes the decision package process through low of $84 per FTES in 1991-92. Based on early which funds are allocated out of the prior year's proceeds. projections the District estimates receiving approximately This year, due to the increasing cost of technology, the first $6.0 million in lottery revenue for the 2018-19 fiscal year. $2.1 million has been allocated to on-going districtwide software for technology before allocations were given to The following chart highlights actual and projected lottery the colleges, centers and the district office. By budgeting funding rates to the District for the fiscal years 2013-14 resources from the prior year's revenues, the District is able through 2018-19, including the highest and lowest years: to withstand the variances in lottery collections without overspending its budget. This process has allowed the District to enhance programmatic offerings to meet the

99 needs of students and has provided a funding source for minor facility improvements. The lottery package proposals were approved through fiscal processes at each location with input provided by various employee groups and site representatives. Following is a summary by site of the recommended 2018- 19 lottery/decision package program:

100 SUMMARY 2018-19 DECISION PACKAGES LOTTERY FUNDING Unrestricted Lottery Funds Description Funding Amount

Districtwide Technology Software $2,100,000

Total Districtwide Technology $2,100,000

District Employee Recognition Program $25,000 Staff Development and Training 75,000 International Education 40,000 Technology Systems 460,000

Total District $600,000

Fresno City College Equipment and Supplies $122,330 Facilities Improvements 44,780 Speakers Forum 40,000 Staff Development 135,000

101 Description Funding Amount Technology 645,394

Total Fresno City College $987,504 Reedley College (RC, MC, and Oakhurst) Staff Development/ Speakers Series $88,000 Outreach, School Relations 3,000 Student Activities 2,200 Year-end Ceremonies 2,000 Technology 388,643

Total Reedley College $483,843

Clovis Community College Instructional Equipment/ Software $85,346 Marketing 84,223 Outreach, School Relations 66,142 Technology 6,064 Staff Development and Training 20,700 Student Activities, Co-Curricular 66,178

Total Clovis Community College $328,653 Senate Bill 20 (Prop 20) Restricted Lottery Funds FCC Instructional Materials & Supplies $809,706 RC Instructional Materials & Supplies 409,610

102 Description Funding Amount CCC Instructional Materials & Supplies 280,684

Total Senate Bill 20 (Prop 20) Restricted Lottery Funds $1,500,000 Total 2018-19 Decision Packages $6,000,000

103 OTHER FUNDS AND ACCOUNTS Introduction Community College is provided by Clovis Community College Café, a contracted food service provider and is In addition to the general fund, capital outlay projects administered on a month-to-month basis. fund, and the Measures C and E projects fund, the District operates several additional funds and In accordance with the California community colleges recognized accounts. Each fund or account is required accounting manual, revenues generated by lease to account for the corresponding program revenues and agreements, including leased food service programs, expenditures. In general, each budget reflects the are recorded in the district’s general fund. The cafeteria maintenance of the existing program or activities fund collects all revenues and expenditures associated operating within the respective area. with the operation of the Reedley College program. In 2018-19, the Reedley cafeteria program is expected to Following is a brief description of each fund and have revenues of $1,152,500 and expenditures of account as well as changes anticipated for the 2018-19 $1,237,500, resulting in an operational loss of $85,000 fiscal year. It should be noted the budgets outlined are to be covered by a transfer in from the general fund. based upon projected revenues and expenditures and unaudited beginning balances. Dormitory Revenue Fund

Cafeteria Fund The dormitory revenue fund is the operating account for the Reedley College residence hall (dormitory) and The cafeteria fund reflects revenues and expenditures summer camps. It receives income from room rent, as of the cafeteria programs self-operated by the District. well as interest and other charges, and pays expenses Currently, Reedley College is the only campus with a related to day-to-day operations. site operated food service program. The food service programs at all other sites are operated under third- Through Measure E funding, a new residence hall party lease agreements. Taher, Inc., a national contract opened in December of 2009 that not only provided a food service management company, provides food modern residential facility, but also included an services for Fresno City College and the Madera upgraded study/computer center and wireless Community College Center. Food service at the Clovis networking for the students. While the dormitory

104 revenue fund is budgeted to make a profit, expenditures 2024-25 have been established by each retirement outlined do not include all indirect or overhead costs. system to address the unfunded liabilities of these two In 2018-19, the Reedley College dorm is expected to pension systems. Prior state budgets have provided have revenues of $500,000 and expenditures of some supplemental on-going base funding to address $495,525 resulting in an operational profit of these multi-year cost increases. In doing so, the State approximately $4,475. This operational profit will be Chancellor’s Office had strongly recommended to used to address replacement of furniture, equipment, community college districts to be fiscally prudent and and deferred maintenance needs of the residence hall. to set aside funds in these good economic times to address the future pension cost increases. The District Self-Insurance Fund has heeded that advice and set-aside funds to address this future liability. The district’s self-insurance fund is currently used to receive premiums from the general fund and other Bookstore Fund auxiliary operating funds to primarily disburse payments for long-term disability claims. Effective The budgets for the campus' bookstores reflect the September 1, 2013, the District transitioned our long- operation of four retail stores in the District. The term disability benefits from a self-insured plan to a budgets reflect the necessary adjustments to the salary, purchased insurance provider plan. The District still benefits, and other operating expenses. The bookstore maintains an obligation for the existing Long-Term also budgets for the transfer of these funds to support Disability (LTD) claims established prior to the co-curricular activities. The bookstores are expected to conversion date of the purchased insurance plan. The generate approximately $8.67 million in revenue with proposed budget reflects the premiums and operating $8.93 million in expenditures. costs for this benefit. Co-Curricular Accounts Retiree Benefits Fund The co-curricular expenditure budgets for the The retiree benefits fund was established to address the campuses include provisions for athletics and athletic additional cost of pension reform placed on California insurance, performing arts, forensics, publications, etc. public employers. Increasing employer pension rates Major funding sources for co-curricular activities at all for STRS through 2020-21 and for PERS through campuses are from gate receipts for athletic and

105 performance events, transfers from bookstores, and campus allocations. In 2018-19, the budgeted transfers to support campus co-curricular programs will be $1,122,907 from the general fund and $150,000 from the bookstore fund. These accounts, although operating separately, are actually an extension of the district’s general fund.

Direct Student Financial Aid Accounts These accounts have been established at each campus for disbursing direct student financial aid, which consists primarily of PELL Grants, Supplemental Educational Opportunity Grant (SEOG) awards, Cal Grants, Full-Time Student Incentive Grants, and Extended Opportunity Programs and Services (EOPS) awards. Funding is provided by the U.S. Department of Education, the California Student Aid Commission, and the California Community College Chancellor’s Office. Projected expenditures and offsetting revenues are based on the best estimates at this time of approximately $76.0 million.

106 STATE CENTER COMMUNITY COLLEGE DISTRICT 2018-19 FINAL BUDGET

OTHER FUNDS & ACCOUNTS

RETIREE CAFE DORM SELF-INS BENEFITS CO-CURRICULAR FINANCIAL FUND FUND FUND FUND BOOKSTORE FUND AID TOTAL REVENUE Federal$ - $ - $ - $ - $ - $ - $ 64,200,000 $ 64,200,000 State ------11,800,000 11,800,000 Local 1,152,500 500,000 225,000 200,000 8,666,525 284,050 - 11,028,075 Transfers In 85,000 - - 3,750,000 - 1,272,907 - 5,107,907 TOTAL REVENUE$ 1,237,500 $ 500,000 $ 225,000 $ 3,950,000 $ 8,666,525 $ 1,556,957 $ 76,000,000 $ 92,135,982

EXPENDITURES Classified Salaries$ 436,707 $ 206,233 $ - $ - $ 1,184,034 $ 22,500 $ - $ 1,849,474 Benefits 169,367 96,342 - - 398,647 1,067 - 665,423 Materials & Supplies 485,676 19,000 - - 6,323,000 182,089 - 7,009,765 Other Oper Expenses 90,750 168,950 275,000 - 872,545 1,302,476 - 2,709,721 Capital Outlay 55,000 5,000 - - - 48,825 - 108,825 Other Outgo & Transfers Out - - - - 150,000 - 76,000,000 76,150,000 TOTAL EXPENDITURES $ 1,237,500 $ 495,525 $ 275,000 $ - $ 8,928,226 $ 1,556,957 $ 76,000,000 $ 88,493,208

INCREASE (DECREASE) IN NET ASSETS $ - $ 4,475 $ (50,000) $ 3,950,000 $ (261,701) $ - $ - $ 3,642,774

NET ASSETS, JULY 1, 2018* $ 298,807 $ 175,634 $ 5,496,866 $ 15,359,349 $ 6,525,812 $ 641,493 $ - $ 28,497,961

NET ASSETS, JUNE 30, 2019* $ 298,807 $ 180,109 $ 5,446,866 $ 19,309,349 $ 6,264,111 $ 641,493 $ - $ 32,140,735

* Estimated, Unaudited

107 CAPITAL OUTLAY PROJECTS Introduction bond on the ballot since 2006, there is a significant backlog of eligible projects awaiting funding. The District operates several components of its capital facilities projects in the capital outlay projects fund. The District’s Five-Year Construction Plan identifies Following is a summary of the various capital outlay eligible state-funded bond projects in anticipation of programs. the State issuing a statewide facilities bond. Three projects have gone through the state project initial State-Funded Capital Building Projects approval process and were approved. The District resubmitted each of the three projects to the State Each year the State Chancellor’s Office requires Chancellor’s Office as final projects, which were community college districts to submit a Five-Year approved and are now, awaiting funding from state Construction Plan. In this plan, districts list local facilities bond funds. projects and submit requests for funding of facilities improvements and expansions for state eligible Of the projects submitted to the Chancellor’s Office for projects. state facility bond funding, two are not included in our local bond Measure C. These two projects are the Child The State funds these requests with state educational Development Centers at Fresno City College and facilities bonds (state bonds). As funding is available, Reedley College. Both projects are well positioned in district facility projects become eligible for state bond terms of competiveness for state bond funds, with the funding based upon the number of students served, the addition of local matching funds. To strengthen their population growth projections for the service area, and competitiveness of state funding for the two projects, existing facilities conditions. California’s Proposition the District has committed a local match of 20% of the 51, which passed in November 2016, provides $9 total project costs. billion in funding for K-12 and community college school facilities. Of the $9 billion in funding, $2 billion The Child Development programs at both Fresno City is allocated to community colleges. However, because College and Reedley College offer associate’s degrees the State has not had a statewide educational facilities and several certificate programs and transfer options.

108 The programs address the certificate, licensing, and Fresno City College, Child Development Center training requirements needed for a person to enter a number of occupations in early childhood education The current facility consists of roughly 5,730 square and child care. The job opportunities in and throughout feet of modular buildings. Based upon the program the San Joaquin Valley are very good and the demand requirements and demand, a new facility with 24,580 for the programs at both colleges is high. Moreover, square feet (16,480 assignable square feet) to both projects will allow the programs to increase accommodate 24 infants, 36 toddlers, and 83 preschool enrollment capacity. children was submitted to the State for consideration. Clovis Community College Applied Technology Phase 1. Child Development Center Replacement, Fresno 1 project has gone through the state process and is an City College approved Final Project Proposal by the state Total Project Estimate: $13,996,000 (District Chancellor’s Office. This project was submitted to the Local Match: $2,826,000) state requesting a 50% match with local Measure C bond funds. Reedley College, Child Development Center The Clovis Applied Technology Phase 1 project The current facility consists of roughly 3,550 square provides for instructional space to meet the growing feet of modular buildings. Based upon the program enrollment demands of this campus. It includes lecture requirements and demand, a new facility with 18,142 and laboratory space, office space, and tutorial/study square feet (12,700 assignable square feet) to space. The project addresses the need for specialized accommodate 12 infants, 24 toddlers, and 48 preschool laboratory space to address the demand for training in children was submitted to the State for consideration. environmental technologies, water and wastewater technologies, food processing technologies, and 2. Child Development Center Replacement, electro-mechanical technologies. It further provides Reedley College instructional classrooms, multi-disciplinary computer labs, and instructional offices to support the entire Total Project Estimate: $10,889,000 (District campus. Local Match: $2,201,000)

109 Clovis Community College, Applied Technology format. During the 2009-10 through 2012-13 budget Phase 1 years and state economic recession, no funding was provided by the state for annual scheduled maintenance This new facility provides 66,300 square feet (44,450 or hazardous substance projects, which decreased the assignable square feet) of space to accommodate the overall funding available to complete all the projects growing enrollment demands on the Clovis identified during those fiscal years. The District Community College campus. The project includes continued to maintain its facilities even without state lecture and laboratory space, office space, and some support to ensure the capital investments were tutorial/study space. The laboratory space will address maintained and, more importantly, to provide a the demand for training in environmental technologies, positive learning environment. water and wastewater technologies, food processing technologies, and electro-mechanical technologies. It In 2018-19, funding for facilities maintenance and further provides instructional classrooms, multi- improvement projects will be allocated from various disciplinary computer labs, and instructional offices to areas. The projects identified below are funded through support the entire campus. the District’s 2018-19 state allocation for scheduled maintenance of $2,000,000; 2018-19 campus funds of 3. Applied Technology Phase 1, Clovis Community $553,804; and from local parking revenues of College $500,000, which is allocated to address districtwide pavement maintenance and improvements. Due to the Total Project Estimate: $43,410,000 (District time required to design, approve, bid, award, and Local Bond Match: $21,764,000) complete projects, these projects will typically cross Scheduled Maintenance, Hazardous Substance & fiscal years. Consequently, any projects not completed Locally Funded Projects in prior years will carry forward project funding into the new fiscal year. In 2003-04 the state began funding scheduled maintenance along with instructional equipment in a block grant format. The funds are allocated based on actual reported FTES. In 2004-05 the budget added hazardous substances funding to the block grant

110 Listed below are the projects that are funded in 2018- 10. Districtwide Pavement Rehabilitation 19 through local funds and state scheduled Districtwide - $500,000 maintenance: 11. Campus Security Upgrades 1. Clean, Calibrate Electrical Equipment Fresno City College - $100,000 Fresno City College - $75,000 12. Campus Facilities Improvements 2. Replace Unit Ventilators, Various Bldgs. Fresno City College - $130,000 Reedley College - $500,000 13. Softball Stadium Upgrades 3. Replace HVAC Wall Packs, Portables Fresno City College - $346,858 Madera CC Center - $250,000 14. Gym Floor Replacement 4. Replace Doors, Hardware, Security Fresno City College - $850,000 Districtwide - $25,000

5. Replace Boilers at Field House Total Locally Funded and State Scheduled Fresno City College - $300,000 Maintenance Projects - $3,985,858 6. Replace Air Handlers, Forum Hall Reedley College - $350,000

7. Reroof Forum Hall Reedley College - $300,000

8. Replace Toilet Partitions Districtwide - $100,000

9. Exterior Improvements Districtwide - $100,000

111 SUMMARY 2018-19 BUDGET CAPITAL OUTLAY PROJECTS Description Amount

State Funded Projects $0 Local Bond, Scheduled Maintenance & Improvement Projects Scheduled Maintenance and Repair/ Local Projects $3,985,858

Total Local Bond, Scheduled Maintenance & Improvement Projects $3,985,858

Grand Total $3,985,858

112 MEASURE E Introduction $2.3 million, providing an overall property tax savings of $10.5 million. In November 2002, voters passed Measure E, a $161.0 million local bond measure for the District. The District In late September 2017, the District refinanced $9.13 received $20.0 million from the initial bond sale in the million of the Measure E bonds. The savings to summer of 2003. The initial issuance was followed by property owners in the District is approximately $2.7 a second issuance of $25.0 million in the summer of million over the life of the bonds. In total, all 2004, a third issuance of $66.0 million in the summer refinancing has saved property owners approximately of 2007, and a fourth issuance of $20.0 million in the $13.2 million. summer of 2009. This leaves a balance of $30.0 million yet to be sold from the Measure E To meet the current construction schedules, the District authorization. anticipates issuing the remaining funds this fall. On March 19, 2015, the District successfully issued its Measure E Summary 2015 General Obligation Refunding Bonds in order to Funds Authorized $161,000,000 refinance $61.6 million of outstanding general obligation bonds that voters approved in 2002 to Funds Spent $131,000,000 finance the acquisition, construction, reconstruction, and modernization of certain District property and Funds Available $30,000,000 facilities. With interest rates in the municipal market near their 30-year lows, the District was able to take Available Measure E Funds - $30,000,000 advantage of extremely attractive conditions to generate significant savings for homeowners. Through this refinancing, property owners in the District will save $8.3 million over the next 16 years. This transaction is in addition to the refinancing the District undertook in March of 2012 that saved homeowners

113 MEASURE C Introduction With the bond rating no longer split, the District went out in late September 2017 and sold $75 million of In June 2016, voters overwhelmingly (66%) approved Measure C bonds and refinanced $9.13 million of Measure C, a $485.0 million local Proposition 39 Measure E bonds. The refinancing of the Measure E General Obligation bond measure for the District. This Bonds save property owners approximately $2.7 bond will provide new facilities and/or enhance million over the life of the bonds. existing facilities at every college and center throughout the District. The bond projects are: Measure C Project List In August of 2017, the District Office Finance Team Fresno City College: (Chancellor Parnell, Vice Chancellor Finance & Administration Eng and Director of Finance Schofield) • New Emergency Responders Campus (Police & met with Standard and Poor (S&P) and Moody’s rating Fire Academies) team to increase the District’s bond rating. Prior to the • meeting, the District had a split bond rating (S&P’s Parking Expansion bond rating was lower than Moody’s). Split bond • New Science Building rating result in bond sales using the lower bond rating which would have resulted in selling the bonds at a • Math Science Building Modernization higher cost. Since property owners of the district repay the bond cost through property tax assessments, the old • New West Fresno/Career Technology Campus bond rating would have resulted in our property owners paying higher property taxes. The District was Reedley College: successful in getting S&P to increase their rating of the • District thus reducing bond costs and saving property Math Science Engineering Expansion owners of the District. • Ag Sciences Instructional Modernization and Expansion

114 • Center for Fine & Performing Arts through 2018-19. Once design is completed, the project documents will be submitted to the Division of State • Madera Community College Center – Center for Architect (DSA) for plan review and approval. Agriculture and Technology Construction is expected to begin in 2020.

• Madera Community College Center – Academic Anticipated Expenditures for 2018-19 Fresno City Village Expansion College New Science Building - $4,150,000 • Oakhurst Community College Center – Site & Budget - $70,000,000 Permanent Facilities Fresno City College Parking Expansion continues Clovis Community College: through land acquisition and planning. Design and construction of particular parking projects will • Applied Technology Facilities commence once sufficient and appropriate properties Districtwide: are acquired.

• Accessibility (ADA) Anticipated Expenditures for 2018-19 Fresno City College Parking Expansion - $5,000,000 • Infrastructure Budget - $20,000,000 • Technology Fresno City College Police and Fire Academies is • District Office Relocation continuing with site location and acquisition. Once land is acquired, the California Environmental Quality Anticipated 2018-19 Measure C Expenses Act (CEQA) process will commence followed by architect selection and design. Architect selection and Fresno City College: programming/design will carry through 2018-19. Once The Fresno City College New Science Building design is completed, the project documents will be programming/design has begun and will continue submitted to DSA for plan review and approval.

115 Anticipated Expenditures for 2018-19 Fresno City Anticipated Expenditures for 2018-19 Reedley College Police and Fire Academies - $5,900,000 College Math Science Engineering Expansion - $1,000,000 Measure C & E Budget - $45,000,000 Budget - $20,000,000 Fresno City College West Fresno/Career Technology Campus is in the process of campus planning. The Reedley College Performing Arts Center project Programming and design will continue through 2018- architect selection process has started; design will 19. Once design is completed, the project documents commence in the fall of 2018 and continue through will be submitted to DSA for plan review and approval. 2018-19. Construction is expected to begin in 2020. Anticipated Expenditures for 2018-19 Reedley Anticipated Expenditures for 2018-19 Fresno City College Performing Arts Center - $500,000 College West Fresno/Career Technology Campus - $5,160,000 Bond Funds - $20,000,000 Additional Fundraising Funds Available - $1,300,000 Measure C & E Budget - $70,000,000 Additional TCC Grant Funds - $16,900,000 Madera Community College Center:

Reedley College: The Madera Community College Center has completed the programming and planning process of the Center The Reedley College Math Science Engineering for Agriculture and Technology Center project in Expansion programming and planning will continue 2017-18. The project documents have been submitted through 2018-19. Once design is completed, the to DSA for plan review and approval, which is required project documents will be submitted to the DSA for before the bidding and construction phase. plan review and approval. Construction is expected to Construction is expected to begin as soon as fall of begin in the latter part of 2018-19. 2018.

116 Anticipated Expenditures for 2018-19 Madera Anticipated Expenditures for 2018-19 Oakhurst Community College Center, Center for Agriculture Community College Center, Site Acquisition and and Technology - $4,368,600 Design -$3,620,000 Budget - $5,000,000 Budget - $25,000,000

The Madera Community College Center Academic Districtwide Initiatives Village Expansion programming/design has begun and will continue through the middle part of 2018-19. Once The District Office Relocation, purchase of the design is completed, the project documents will be building at 1177 Fulton Street and the adjacent parking submitted to DSA for plan review and approval. lot was approved by the board at the March 6, 2018 Construction is expected to begin late 2019 early 2020. board meeting. The building is being evaluated to determine the extent of any necessary modifications. Anticipated Expenditures for 2018-19 Madera Remodeling is anticipated in the early part of 2018-19 Community College Center, Academic Village 2 - with the anticipation of moving staff into the new $2,090,000 building in the fall of 2018.

Budget - $35,000,000 Anticipated Expenditures for 2018-19 District Office Relocation - $13,000,000 Oakhurst Community College Center: Budget - $16,000,000 The Oakhurst Community College Center is in the due diligence period of land acquisition (escrow should Infrastructure/Technology/Accessibility: The District close in the early part of 2018-19), The CEQA process has allocated Measure C funding resources to address has started as well as architect selection; site design the scheduled maintenance, technology, and the will commence this summer and programming will accessibility needs of its existing facilities. take place in the fall of 2018 and continue through 2018-19. It is anticipated that the project documents The most recent 5-Year Scheduled Maintenance plan will be submitted to DSA for plan review and approval identifies nearly $60 million of maintenance needs as early as the end of 2018-19. throughout the District. While the state will provide

117 some funding for the purpose of facilities maintenance, Program/Construction Management: the state deferred maintenance allocation has not been funded at levels that have met the substantial The Board approved a contract for program and maintenance needs of the district’s facilities. The construction management to assist with the overall bond’s infrastructure funding will address some of the process to manage the bond implementation process. scheduled maintenance needs, districtwide. Furthermore, the Board approved three new (non- administrative) positions dedicated to the bond Technology projects through Measure C will address program for the bond implementation. With the facilities and equipment needs that enhance, improve, addition of new consultants and district bond staff, or support the technology needs of the District and district facilities will need to be expanded to campuses. accommodate the staff.

As changes to building codes occur, existing facilities, Anticipated Expenditures for 2018-19 which were built to meet the then existing code Program/Construction Management - $1,300,000 requirements, need to be updated. Through the 2012 Facilities Master Plan, an ADA transition plan was Total Anticipated 2018-19 Measure C Expenses - compiled to identify the accessibility needs of the $50,088,600 district. The accessibility funds in Measure C will address revised ADA, or accessibility, building code requirements.

Anticipated Expenditures for 2018-19 Infrastructure - $1,000,000; Technology - $2,000,000; Accessibility - $1,000,000 Budget - Infrastructure - $10,000,000 Technology - $20,000,000 Accessibility - $15,000,000

118 SUMMARY 2018-19 BUDGET LOCAL BOND MEASURES Description Amount

Local Bond Projects Anticipated Measure E Spending: $0 Anticipated Measure C Spending: Fresno City College New Science Building $4,150,000 Parking Expansion $5,000,000 Police and Fire Academies $5,900,000 West Fresno/CTC Campus $5,160,000 Reedley College Math Science Engineering $1,000,000 Center for Performing Arts $500,000 Madera Community College Center Center for Agriculture and Technology $4,368,600 Academic Village 2 Expansion $2,090,000 Oakhurst Community College (Outreach) Center Oakhurst New Campus $3,620,000 District Office District Office Relocation $13,000,000

119 Description Amount

Districtwide Infrastructure $1,000,000 Technology $2,000,000 Accessibility $1,000,000 Program/Construction Management $1,300,000

Total Local Bond Projects $50,088,600 Grand Total $50,088,600

120 Glossary of Financial Terms

Allocation: Division or distribution of resources according to grounds, construction of buildings, additions to buildings, a predetermined plan. remodeling of buildings, or equipment.

Annual Required Contributions (ARC): The employer’s Categorical Funds: Also called restricted funds, these are periodic required contributions to an OPEB plan. monies that can only be spent for the designated purpose. Examples: funding to serve students with disabilities (DSPS) or Apportionment: Federal, state or local monies distributed to the economically disadvantaged, low income (EOPS), college districts or other governmental units according to scheduled maintenance, and instructional equipment. legislative and regulatory formulas. Contingencies Fund (also Undistributed Reserve): That Basic Aid Districts: There are a few districts in which the portion of the current fiscal year’s budget not appropriated for property tax revenues generated in the district are equal to or any specific purpose and held subject to transfer to other greater than the state allocation amount generated through the specific appropriations as needed during the fiscal year. state apportionment formula. They receive the amount of the revenue generated from local property tax and fee revenues, Cost of Living Adjustments (COLA): An increase in and are known as “basic aid districts.” In 2007-2008, Marin, funding for revenue limits or categorical programs tied to Mira Costa, and South Orange County fell into this category. increases in the cost of living. Current law ties COLAs to indices of inflation, although different amounts may be Budget Document: A written statement translating the appropriated by the legislature. educational plan or programs into costs, usually for one future fiscal year, and estimating income by sources to meet these Deficit: The excess of liabilities over assets or the excess of costs. expenditures or expenses over revenues during an accounting period. Budget Act: The legislative vehicle for the State’s appropriations. The Constitution requires it be passed by a Discount Rate: The interest rate used to adjust for the time two-thirds vote of each house and sent to the Governor by June value of money. 15 each year. The governor may reduce or delete, but not increase, individual items. Disabled Student Programs & Services (DSPS): Categorical or restricted funds designated to provide services that integrate Capital Outlay: The acquisition of or additions to fixed disabled students into the general college program. assets, including land or existing buildings, improvements of

Reference: Community College League of California. Introduction to Fiscal Responsibilities: A Resource for Governing Boards. 2007

121 Glossary of Financial Terms

Employee Benefits: Amounts paid by an employer on behalf Extended Opportunity Programs and Services (EOPS): of employees. Examples are group health or life insurance Categorical funds designated for supplemental services for payments, contributions to employee retirement, district share disadvantaged students. of O.A.S.D.I. (Social Security) taxes, and worker’s compensation payments. These amounts are over and above Faculty Obligation Number (FON): The annual figure the gross salary. While not paid directly to employees, they are provided to each district by the Chancellor’s Office for the a part of the total cost of employees. number of full-time credit faculty positions required to comply with 75/25 goals. Ending Balance: A sum of money available in the district’s account at year end after subtracting accounts payable from Fee: A charge to students for services related to their accounts receivable or the difference between assets and education. The System Office annually publishes a list of liabilities at the end of the year. mandated, authorized, and prohibited fees. Requires that fifty percent of district Enrollment Cap: A limit on the number of students (FTES) Fifty-Percent Law: for which the state will provide funding. expenditures in certain categories are spent for classroom instruction. The intent of the statute is to limit class size and Enrollment Fee: Charges to resident students for instructional contain the relative growth of administrative and non- costs; established in the annual budget act. instructional costs.

Equipment: Tangible property with a purchase price of at Financial Stability: Utilization of available resources least $200 and a useful life of more than one year, other than (revenues) to address the obligations or needs (expenditures) land or buildings and improvements thereon. for the current and future periods (multi-year) of the organization. Estimated Income: Expected receipt or accruals of monies from revenue or non-revenue sources (abatements, loan Final Budget: The district budget that is approved by the receipts) during a given period. board in September, after the state allocation is determined.

Expenditures: Amounts disbursed for all purposes. Accounts Fiscal Year: Twelve calendar months; for governmental kept on an accrual basis include all charges whether paid or agencies in California, it begins July 1 and ends June 30. Some not. Accounts kept on a cash basis include only actual cash special projects have a fiscal year beginning October 1 and disbursements.

Reference: Community College League of California. Introduction to Fiscal Responsibilities: A Resource for Governing Boards. 2007

122 Glossary of Financial Terms

ending September 30, which is consistent with the federal Mandated Costs: Expenditures that occur as a result of (or government’s fiscal year. are mandated by) federal or state law, court decisions, administrative regulations, or initiative measures. Full-Time Equivalent Students (FTES): An FTES represents 525 class (contact) hours of student May Revise: The Governor revises his or her budget proposal instruction/activity in credit and noncredit courses, generally in May in accordance with up-dated projections in revenues 15 semester credit hours. Full-time equivalent student (FTES) and expenses. is the workload measure used to compute state funding for California Community Colleges. Noncredit: Courses taught for which no college credit is given. Adult education and basic English as a Second General Fund: The fund used to account for the ordinary Language are two examples. The state reimbursement for operations of the district. It is available for any legally noncredit education is less than for credit courses. authorized purpose not specified for payment by other funds. OPEB: Other Post Employment Benefits include Governor’s Budget: The Governor proposes a budget for the postemployment healthcare benefits, and all Post Employment state each January, which is revised in May (the May Revise) Benefits provided separately from a pension plan, excluding in accordance with updated revenue projections. benefits defined as termination offers and benefits.

Indirect Expenses or Costs: The elements of cost necessary Operating Expenses: Expenses related directly to the fund’s in the production of a good or service not directly traceable to primary activities. the product or service. Usually these costs relate to expenditures not an integral part of the finished product or Operating Income: Income related directly to the fund’s service, such as rent, heat, light, supplies, management, and primary activities. supervision. Pay-As-You-Go: A method where a sponsor recognizes plan costs and contributes to a plan equal to the current year’s Lottery Funds: The share of income from the State Lottery, which has added about 1-3 percent to community college benefit outlay. A sponsor using “Pay-As-You-Go” does not funding. A minimum of 34 percent of state lottery revenues fund for future OPEB payments. must be used for “education of pupils.” PERS (CalPERS): California Public Employees’ Retirement System

Reference: Community College League of California. Introduction to Fiscal Responsibilities: A Resource for Governing Boards. 2007

123 Glossary of Financial Terms

Present Value of Future Benefits: The value, discounted to by board action may be called “designated” or “committed” to the valuation date, of all benefits estimated to be payable on or differentiate them from those restricted by external agencies. after the valuation date. Examples of restricted funds include the federal vocational education act and other federal program funds; state Proposition 13: An initiative passed in June 1978 adding “categorical” programs such as those for disabled and Article XIII A to the California Constitution. It provided that disadvantaged students’ state monies targeted for specific tax rates on secure property were restricted to no more than 1 purposes, such as instructional equipment replacement; grants percent of full cash value. Proposition 13 also defined assessed for specific programs; and locally generated revenues such as value and required a two-thirds vote to change existing or levy the health and parking fees. new taxes. Retiree Health Benefits: Benefits provided to retirees provide Proposition 39: An initiative passed in 2000 that reduced the health insurance, negotiated through collective bargaining. voting threshold required for local bonds from two-thirds to Also called “Other Post Employment Benefits.” 55% and added conditions for proposing and using bond funds. Revenue: Income from all sources. Proposition 98: An initiative passed in November 1988, guaranteeing at least 40 percent of the state’s budget for K-12 Revolving Fund: A revolving cash account used to secure or and the community colleges. The split was proposed to be 89 purchase services or materials. percent (K-12) and 11 percent (CCC), although the split has not been maintained. Shortfall: An insufficient allocation of money, which will require additional appropriations, reduction in expenditures, Reserves: Funds set aside in the college district budget to and/or will result in deficits. provide for future expenditures or to offset future losses, for working capital, or for other purposes. There are different Stabilization Funding: Districts that experience enrollment categories of reserves, including contingency, general, decline are held harmless for any revenue loss in the year the restricted and reserves for long-term liabilities. enrollment decline occurs, and the district is funded to its base enrollment. In the year immediately following the year of Restricted Funds: Money that must be spent for a specific decline, the revenue associated with the enrollment decline purpose either by law or by local board action. Revenue and (stabilization funding) will be reduced from a district’s base expenditures are recorded in separate funds. Funds restricted

Reference: Community College League of California. Introduction to Fiscal Responsibilities: A Resource for Governing Boards. 2007

124 Glossary of Financial Terms

revenue if the district has not restored the enrollment. Unrestricted Funds: Generally those monies of the General (Education Code Section 84750.5) Fund not designated by law or a donor agency for a specific purpose. They are legally regarded as unrestricted since their State Apportionment: An allocation of state money paid to a use is at the Board’s discretion. district on a monthly basis once the state budget is enacted.

STRS (CalSTRS) California State Teachers’ Retirement System

Structural Deficit: Budgeted expenditures exceed budgeted revenues over an extended period of years.

Student Financial Aid Funds: Funds designated for grants and loans to students; includes federal Pell grants, College Work-Study, and the state funded EOPS grants and fee waiver programs.

Sustainability: Utilization of available resources (revenues) to address the obligations or needs (expenditures) of the organization for the current and future periods (multi-year).

Tentative Budget: The budget approved by the board in June, prior to when state allocations have been finalized.

Title 5, California Code of Regulations: The section of the California Administrative Code that regulates community college. The Board of Governors adopts Title 5 regulations.

Unfunded FTES: FTES generated in excess of the enrollment/FTES cap.

Reference: Community College League of California. Introduction to Fiscal Responsibilities: A Resource for Governing Boards. 2007

125