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FY2018 Final Budget

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FY2018 Final Budget FINAL BUDGET 2017 • 2018 Table of Contents Message from the President ............................................................................................................................................ 5 Board of Trustees & Mission Statement ................................................................................................................ 7 Introduction ...................................................................................................................................................................................... 8 Budget Summary ....................................................................................................................................................................8 Institutional Goals & Institutional Objectives .................................................................................................... 11 State Budget Update ......................................................................................................................................................... 12 General Information ..............................................................................................................................................................16 About the District...................................................................................................................................................................16 Organization Descriptions .............................................................................................................................................. 19 Financial Policies .................................................................................................................................................................. 26 Fund Descriptions ................................................................................................................................................................ 28 Budget Process ...................................................................................................................................................................... 29 Budget ................................................................................................................................................................................................ 33 Revenues ................................................................................................................................................................................... 33 Expenditures ............................................................................................................................................................................ 35 Fiscal Year 2017–18 Budgeted Revenues, Expenditures & Changes in Fund Balance .......... 37 Funds ............................................................................................................................................................................................ 38 Budgeted Revenues & Expenditures by Fund................................................................................................... 42 Total All Funds .................................................................................................................................................................. 42 General Fund—Total ..................................................................................................................................................... 44 General Fund—Restricted ......................................................................................................................................... 46 General Fund—Unrestricted ..................................................................................................................................... 48 Debt Service ..................................................................................................................................................................... 50 Capital Outlay Projects .............................................................................................................................................. 51 General Obligation Bond ......................................................................................................................................... 52 Bookstore ............................................................................................................................................................................ 53 Cafeteria ............................................................................................................................................................................. 54 Self-Insurance .................................................................................................................................................................. 55 Associated Student Government ......................................................................................................................... 56 Student Center Fee ...................................................................................................................................................... 57 Student Financial Aid .................................................................................................................................................. 58 Resource Allocation for Fiscal Year 2017–18 ................................................................................................59 Capital Expenditures ......................................................................................................................................................... 59 Debt Management ............................................................................................................................................................. 67 Statistics .............................................................................................................................................................................................74 Appendix ......................................................................................................................................................................................... 80 Glossary ...................................................................................................................................................................................... 80 Acronyms ................................................................................................................................................................................... 82 Map of MiraCosta Community College District .............................................................................................. 83 MiraCosta College Locations ...................................................................................................................................... 84 Final Budget—Fiscal Year 2017–18 3 MiraCosta College he Government Finance Officers Association of the United States and Canada (GFOA) T presented a Distinguished Budget Presentation Award to MiraCosta Community College District, California for its annual budget for the fiscal year beginning July 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. Source: http://www.gfoa.org/2016-results-distinguished-budget-presentation-award. The Distinguished Budget Presentation 2015-16 award letter. Final Budget—Fiscal Year 2017–18 4 MiraCosta College Message from the President Message from the President September 14, 2017 Members of the Board of Trustees and the MiraCosta College Campus Community: I am pleased to present the FY2017–18 Annual Budget. Many thanks to the Business and Administrative Services Division, the MiraCosta College Budget and Planning Committee, and the district’s divisions/departments for their leadership in this effort. This budget reflects the priorities of the MiraCosta Community College District Board of Trustees, the college’s Institutional Goals, and the Comprehensive Master Plan updates. The budget supports students, employees, and the community in providing quality education in four focused areas: programs and services for students, facilities and infrastructure, financial stability, and personnel needs. Budget development includes short-term factors, program review planning, enrollment management, and local economy needs. It also accounts for long-term regional economic factors, such as property-tax revenue projections and rising costs in salaries and fringe benefits. Programs and services that continue from year to year ensure our students have access and support to achieve their educational goals. Funding for student success programs from the state’s categorical fund enhances our ability to create learning environments to assist, guide, and counsel students about their educational goals and career paths. As one of only fifteen new bachelor degree programs offered by California community colleges, the first biomanufacturing baccalaureate cohort started upper- division coursework in fall 2017. Additionally, through collaboration with the college, the foundation, and a GEAR UP grant, the MiraCosta Promise Program welcomed over 400 new students to the district this year. Last year, with the support
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