2009-10 Budget Summary
Budget Summary Adopted Budget 2009-2010 September 2, 2009
ORANGE COAST COLLEGE COASTLINE COMMUNITY COLLEGE GOLDEN WEST COLLEGE DISTRICT OFFICE TABLE OF CONTENTS
SECTION I BOARD PROCEDURAL MA'tTERFOR APPROVAL OF 2009-2010 BUDGET
SECTION II INCOME AND EXPENSE SUMMARY
SECTION III GRAPHIC ILLUSTRATIONS OF BUDGET INCOME AND EXPENSE
SECTION IV BUDGET ALLOCATION MODEL 2009-2010
SECTION V HEALTH BENEFIT COMPARISON 2008-2009 ACTUAL EXPENSES 2009-2010 PROJECTED INCREASES
SECTION I
BOARD PROCEDURAL MATTER FOR APPROVAL OF 2009-2010 BUDGET Official Public Hearing and Adoption of the 2009-2010 Budget for the Coast Community College District
The open hearing on the 2009-2010 Budget for the Coast Community College District is now in session. Legal notice announcing the public inspection and public hearing had been published by the Orange County Superintendent of-Schools as authorized by Title 5 ofthe California Code of Regulations, Section 58301.
REVENUE ESTIMATES
Estimated State revenue has been adjusted to reflect 0% COLA, $112 per FTES Unrestricted Lottery Revenue, and a base apportionment deficit of$5.8 million for 2009-2010. Workload measures were also reduced by 3.59%.
Local revenue reflects enrollment fees of$26 per unit and interest earnings of$600,000. All other revenues are budgeted based on allocation in the state budget act including anticipated Federal stimulus funds. Revenue adjustments and additional one-time funds will be added to the budget when allocated to the District.
APPROPRIATION CHANGES
Appropriation changes reflect projections for expenditures in contract salaries including negotiated salary increases for all staff. Staff health benefits for 2009-2010 are projected with a $300 increase over the 2008-2009 budget at $12,800 per employee. The PERS rate has been adjusted up slightly to 9.709%. Funds are provided for a 2% ofcontract salaries charge for future retiree health benefits, a reduction of 1% from 2008-2009.
Each college is being provided a base allocation, fixed costs increases and $3,531 per FTES in the budget model. Final allocations include each college and the district office sharing in budget cuts of $4 million. These cuts will come from salary savings from vacant positions, reduced hourly staff, and reductions in other discretionary expenditures. Overall the district addressed an $11.8 million reduction in the budget by using $5.8 million from reserves and reduction of $6 million in expenses.
RESERVES
The district has set aside a 6% reserve for contingency for 2009-2010 ($13,293,671). The reserve is based on prior year's actual general fund expenses. This is a reduction from 7.5% in 2008 2009. The excess reserve funds as well as the stability reserve were used to provide $5.8 million in one-time funds to balance the budget.
The Retirees Liability Fund has $32.8 million set aside in the IPA Trust and district funds. The district will update the actuarial.study during 2009-10 to determine how funding reductions have affected the unfunded liability.
(continued on next page) A summary ofestimated revenue sources and appropriations is presented below. It is noted that 81.63% ofall appropriations are staffrelated, i.e., salaries and benefits.
REVENUE APPROPRIATIONS
Federal $ 8,671,903 4.02% Certificated Salaries $77,863,824 35.20% State 86,902,685 40.35% Classified Salaries 56,279,926 25.44% Local 119,812,255 55.63% StaffBenefits 46,437,787 20.99% Books, Supplies & Materials 4,912,237 2.22% Operating Expenses & Services 29,932,248 13.53% Capital Outlay 2,851,401 1.29% Financial Aid & Other Outgo 2,932,108 1.33% $215,386,843 100.00% $221,209,531 100.00%
Reserve for Contingency (DR) 13,293,671 Current Year Categorical Backfill 488,695 Entity Beginning Balance 1,491,734 Beg. Balance $21,096,788 $15,274,100
$236,483,631 $236,483,631
The Capital Outlay Fund, GO Bond Fund, Child Development Fund, Self-Insurance Fund, and the Non-Restricted Reimbursable Operations Fund are presented for consideration. All revenues in these funds are appropriated for specific purposes. The official budget includes special budgets for all auxiliary operations (bookstores, associated student body operations, and co curricular funds).
It is recommended by the Chancellor that following the public hearing, when interested citizens may address the Board on the Budget, the hearing be closed and the Budget be adopted as presented for the 2009-2010 fiscal year.
It is further recommended that authorization be granted to the District Administration to file the Budget with the State Chancellor's Office with any minor adjustments as needed. (A copy is attached to each Trustee's agenda). SECTION II
INCOME AND EXPENSE SUMMARY COAST COMMUNITY COLLEGE DISTRICT
ADOPTED BUDGET
Estimate ofTotal District Income
2009-2010
Adopted Actual Adopted Difference Budget Income Budget 2009-10 to 2008-09 2008-09 2009-10 2008-09
8100-FEDERAL INCOME Restricted 9,224,284 8,359,093 8,671,903 -552,381 ITOTAL FEDERAL INCOME- 1 I 9,224,2841 8,359,0931 8,671,9031 -552,3811
8600-STATE INCOME Restricted 17,141,422 16,175,355 15,844,007 -1,297,415 Unrestricted 80,757,519 78,985,326 71,058,678 -9,698,841 ITOTAL STATE INCOME I I 97,898,941 1 95,160,6811 86,902,6851 -10,996,2561
8800-LOCAL INCOME Restricted 4,530,737 3,751,077 4,480,334 -50,403 Unrestricted 112,708,400 111,581,691 115,331,921 2,623,521 lTOTAL LOCAL INCOME I 1 117,239,1371 115,332,768 1 119,812,2551 2,573,1181
8900-0THER FINANCING SOURCES Restricted 0 0 0 Unrestricted 0 3,074 0 °0 ITOTAL OTHER FINANCING SOURCES 1 I 01 I 3,0741 01 01
224,362,3621 ITOTAL GENERAL FUND INCOME 1 I ·1 218,855,6161 215,386,8431 -8,975,5191
ITOTAL GENERAL FUND BEGINNING BALANCE 1 I 23,601,080 1 1 23,601,0801 21,096,7881 -2,504,2921
ITOTAL INCOME 1 I 247,963,442 1 I 242,456,696 1 236,483,6311 -11,479,8111 COAST COMMUNITY COLLEGE DISTRICT
ADOPTED BUDGET
Estimate ofDistrict Unrestricted Income
2009-2010
Adopted Actual Adopted Difference Budget Income Budget 2009-10 to 2008~09 2008-09 2009-10 2008-09
8600-STATE INCOME 8612 Principal Apportionment 73,900,000 72,274,999 65,000,000 -8,900,000 8619 2% Enrollment Fee Admin 123,087 124,598 124,598 1,511 Part Time Faculty Compensation 1,584,432 1,520,706 1,034,080 -550,352 Part Time Faculty Insurance 122,917 8672 Homeowner's Exemptions 800,000° 719,384 700,000° -100,000° 8673 Timber Yield Tax 19 8681 State Lottery 4,350,000° 4,222,703 4,200,000°-150,000 ° ITOTAL STATE INCOME 1 I 80,757,5191 78,985,3261 71,058,6781 -9,698,8411
8800-LOCAL INCOME 8810 District Taxes (Including Subventions) 86,200,000 88,012,053 86,800,000 600,000 8830 Contract Instruction 1,509,300 60,240 1,300,000 -209,300 8840 Sales 100,000 100,000 100,000 8850 Rentals and Leases 1,464,500 1,704,248 1,822,000 357,500° 8860 Interest 1,250,000 835,700 600,000 -650,000 8871 Child Development Lab School 492,000 482,009 501,000 9,000 8874 Student Enrollment Fee 11,500,000 11,059,074 14,300,000 2,800,000 8879 Transcript Fee 210,000 256,695 230,000 20,000 8880 Non-Resident Student Fees 6,380,000 7,272,992 6,955,000 575,000 8889 Class Audit Fee 7,500 7,244 7,000 -500 Library Fines 10,000 9,122 10,000 Application Fees 16,500 29,791 21,500 5,000° Range Fees 12,500 24,712 81,221 68,721 Other Student Fees and Charges 500 13,535 -500 8892 Telecourse Production 2,009,100 -250,000 865,700° -1,143,400 8893 Parking Fines 426,000 459,138 471,000 45,000 8895 Legal Judgements & Settlements 165,000 8899 Miscellaneous Local Income 500° 293,893 40,000°39,500 ° Extended Education 100,000 100,000 130,000 30,000 Phase II Development, Coastline Business Park 210,000 213,586 210,000 Enterprise Reimbursements 810,000 732,659 887,500 77,500° ITOTAL LOCAL INCOME 112,708,400 111,581,691 1 115,331,921 1 521 1 1 I I 2,623,
8900-0THER FINANCING SOURCES 8912 Sale ofFixed Assets 3,074 ITOTAL OTHER FINANCING SOURCES II °01 3,074 1 °01 °01 lTOTAL GENERAL FUND UNRESTRICTED INCOME II 193,465,9191 190,570,0911 186,390,5991 -7,075,3201
2 3 COAST COMMUNITY COLLEGE DISTRICT
ADOPTED BUDGET
Estimate ofDistrict Restricted Income
2009-2010
Adopted Actual Adopted Difference Budget Income Budget 2009-10 to 2008-09 2008-09 2009-10 2008-09
8600-STATE INCOME 8622 Economic Opportunity (EOPS) 3,033,898 3,174,456 2,706,089 -327,809 EOPS-Coop Agency Resource Education 197,857 227,458 191,150 -6,707 8623 Disabled Student Allowance (AB 77 ) 2,707,423 2,870,577 2,339,831 -367,592 8624 Cal Works 498,132 803,977 687,146 189,014 8625 Telecom & Tech Infrastructure 240,708 122,205 204,060 -36,648 Telecom & Tech Supplemental 12,355 12,355 o -12,355 8629 Board Financial Assistance Admin. Allowance 1,190,119 1,224,842 1,462,658 272,539 Matriculation 2,425,223 2,513,698 2,103,106 -322,117 Matriculation-Non Credit 138,297 124,892 104,908 -33,389 Instructional Equipment / Library MatIs 374,254 286,281 127,335 -246,919 Instructional Equipment - One-time 60,131 212,916 138,675 78,544 State Hospital Program (Fairview) 840,578 788,490 749,065 -91,513 StaffDevelopment C/O 27,161 4,472 22,689 -4,472 StaffDiversity 29,588 23,167 40,175 10,587 Nursing & Allied Health Equipment 76,686 58,115 18,493 -58,193 RHORC Health Care Development . 205,000 205,000 205,000 o Assoc Nursing Degree 405,583 428,036 80,543 -325,040 Online Nursing Res Ctr Clinical 4,117 4,117 o -4,117 AS RN Enrollment Growth Retention 146,900 196,062 178,250 31,350 Basic Skills 1,140,459 399,427 1,184,494 44,035 Evaluation Grant 346,681 719,009 582,500 235,819 Transfer & Articulation 0 6,555 8,160 8,160 Industry Driven Regional Collaborative 220,764 220,764 225,790 5,026 Career Tech Ed Comm Collaborative 369,700 118,864 650,565 280,865 STEM Career Tech Ed Comm Collaborative 369,700 81,129 100,171 -269,529 8653 SII-Live Caption-Instr Improvement 256 o 256 o 8654 Middle College/High School- OCC 121,724 121,846 136,769 15,045 8659 Mental Health Training CA Law Enforc 231,844 43,442 231,844 o At Risk Childrens Boating Scholarships 0 34,802 6,458 6,458 On-The-Job-Training/Work Experience 862,192 611,724 724,553 -137,639 8681 Lottery-Restricted Materials 864,092 536,677 633,274 -230,818 I_T_OT_AL_S_T_A_TE_IN_C_O_M_E I I 17,141,4221 16,175,3551 15,844,0071 -1,297,4151
8800":LOCAL INCOME 8876 Student Health Fee 1,848,750 1,303,897 1,787,538 -61,212 8877 Instructional Materials Fees 755,606 660,788 755,606 o 8881 Parking Fees 1,733,881 1,643,214 1,791,979 58,098
4 COAST COMMUNITY COLLEGE DISTRICT
ADOPTED BUDGET
Estimate ofDistrict Restricted Income
2009-2010
Adopted Actual Adopted Difference Budget Income Budget 2009-10 to 2008-09 2008-09 2009-10 2008-09
8899 Career Development Tech Workshop 100,000 100,000 100,000 0 Industry Collaborative Family Consumer Sci 25,000 25,000 0 -25,000 VCI Internship Mentors 12,500 5,134 8,290 -4,210 Huntington Beach CDBG Contract 55,000 13,044 36,921 -18,079 JTOTAL LOCAL INCOME I J 4,530,7371 3,751,0771 4,480,3341 -50,4031
8900-0THER FINANCING SOURCES 8981 Transfer From Other Funds 0 0 0 0 JTOTAL OTHER FINANCING SOURCES 1 1 01 01 01 01
ITOTAL GENERAL FUND RESTRICTED INCOME 1 1 30,896,4431 28,285,5251 28,996,244 1 -1,900,1991
5 Coast Community College District
Adopted Budget
2009-2010
Summary Of Total Appropriations
Adopted Actual Adopted Difference Budget Activity Budget 2009-10 to General Fund 2008-09 2008-09 2009-10 2008-09
1100 Instructors Regular Salaries 39,202,665 37,874,048 39,017,143 -185,522 1200 Non-Instructional Regular Contract 16,273,784 16,151,841 16,618,970 345,186 1300 Instructors Hourly 19,038,451 26,101,097 19,578,715 540,264 1400 Non-Instructional Hourly 3,113,475 3,120,046 2,648,996 -464,479 ~CERTIFICATED SALARIES 77,628,3751 83,247,032 1 77,863,8241 235,4491
2100 Classified Salaries Regular Contract 43,569,301 43,837,867 45,902,792 2,333,491 2200 Instructional Aide Regular Contract 3,952,386 3,946,827 3,988,552 36,166 2300 Non-Instructional, Hourly 7,950,024 7,075,825 5,351,703 -2,598,321 2400 Instructional Aide, Hourly 1,223,653 1,622,241 1,036,879 -186,774 I 20001 CLASSIFIED SALARIES 56,695,3641 56,482,76°1 56,279,9261 -415,4381
I 30001 STAFF BENEFITS 47,392,01°1 48,164,7931 46,437,7871 -954,2231
I 4000IBOOKS, SUPPLIES AND MATERIALS 5,592,8221 4,289,3461 4,912,2371 -680,5851
I 5000IOTHER OPERATING EXP AND SERVICES 31,946,0461 22,659,3841 29,932,2481 -2,013,7981
~CAPITAL OUTLAY 3,383,584 1 2,345,078 1 2,851,401 1 -532,1831
7000 Student Financial Aid and Inter - Fund Transfer 4,054,102 4,171,515 2,128,007 -1,926,095 7900 Reserve for Campus Beginning Balance 1,471,664 0 1,491,734 20,070 7900 Reserve for Campus Balancing 873,435 0 804,101 -69,334 7900 Reserve for Categorical Backfill 2,000,000 0 488,695 -1,511,305 7900 Reserves for Contingencies 16,750,000 0 13,293,671 -3,456,329
I 7000IOTHER OUTGO AND RESERVES 25,149,2011 4,171,5151 18,206,2081 -6,942,9931
1TOTAL GENERAL FUND 247,787,4021 221,359,9081 236,483,6311 -11,303,771 1
6 Coast Community College District
Adopted Budget
2009-2010
Summary OfUnrestricted Appropriations
Adopted Actual Adopted Difference Budget Activity Budget 2009-10 to General Fund 2008-09 2008-09 2009-10 2008-09
1100 Instructors Regular Salaries 38,892,139 37,236,961 38,845,767 -46,372 1200 Non-Instructiona~ Regular Contract 14,345,380 14,156,297 14,800,136 454,756 1300 Instructors Hourly 17,837,044 25,354,381 18,643,495 806,451 1400 Non-Instructional Hourly 1,915,394 1,818,774 1,711,204 -204,190 ~CERTIFICATED SALARIES 72,989,9571 78,566,4131 74,000,6021 1,010,6451
2100 Classified Salaries Regular Contract 39,442,093 37,550,592 39,576,522 134,429 2200 Instructional Aide Regular Contract 3,665,961 3,751,639 3,636,513 -29,448 2300 Non-Instructional, Hourly 2,873,027 4,226,122 2,570,871 -302,156 2400 Instructional Aide, Hourly 556,162 871,389 551,941 -4,221 1 2000ICLASSIFIED SALARIES 46,537,2431 46,399,7421 46,335,8471 -201,3961
1 3000ISTAFF BENEFITS 43,228,6171 44,072,4661 42,328,5361 -900,0811
I 40001BOOKS, SUPPLIES AND MATERIALS 3,603,8511 2,631,5831 3,254,4961 -349,3551
I 5000IOTHER OPERATING EXP AND SERVICES 25,741,0411 18,407,2681 23,619,0631 -2,121,9781
~CAPITAL OUTLAY 1,691,7921 911,7841 1,663,61°1 -28,1821
7000 Student Financial Aid and Inter - Fund Transfer 2,003,359 2,085,127 207,032 -1,796,327 7900 Reserve for Campus Beginning Balance 1,471,664 0 1,491,734 20,070 7900 Reserve for Campus Balancing 873,435 0 804,101 -69,334 7900 Rerserve for Categorical Backfill 2,000,000 0 488,695 -1,511,305 7900 Reserves for Contingencies 16,750,000 0 13,293,671 -3,456,329
I 70001OTHER OUTGO AND RESERVES 23,098,4581 2,085,1271 16,285,2331 -6,813,2251
ITOTAL UNRESTRICTED GENERAL FUND 216,890,9591 193,074,3831 207,487,3871 -9,403,572 1
7 Coast Community College District
Adopted Budget
2009-2010
Summary OfRestricted Appropriations
Adopted Actual Adopted Difference Budget Activity Budget 2009-10 to General Fund 2008-09 2008-09 2009-10 2008-09
1100 Instructors Regular Salaries 310,526 637,087 171,376 -139,150 1200 Non-Instructional Regular Contract 1,928,404 1,995,544 1,818,834 -109,570 1300 Instructors Hourly 1,201,407 746,716 935,220 -266,187 1400 Non-Instructional Hourly 1,198,081 1,301,272 937,792 -260,289 ~CERTIFICATED SALARIES 4,638,4181 4,680,6191 3,863,2221 -775,1961
2100 Classified Salaries Regular Contract 4,127,208 6,287,275 6,326,270 2,199,062 2200 Instructional Aide Regular Contract 286,425 195,188 352,039 65,614 2300 Non-Instructional, Hourly 5,076,997 2,849,703 2,780,832 -2,296,165 2400 Instructional Aide, Hourly 667,491 .750,852 484,938 -182,553 I 2000icLASSIFIED SALARIES 10,158,1211 10,083,0181 9,944,0791 -214,0421
I 30001 STAFF BENEFITS 4,163,3931 4,092,3271 4,109,2511 -54,142 1
1 4000IBOOKS, SUPPLIES AND MATERIALS 1,988,971 1 1,657,7631 1,657,7411 -331,2301
I 5000IOTHER OPERATING EXP AND SERVICES 6,205,0051 4,252,1161 6,313,1851 108,1801
~CAPITAL OUTLAY 1,691,7921 1,433,2941 1,187,7911 -504,001 1
7000 Student Financial Aid and Inter - Fund Transfer 2,050,743 2,086,388 1,920,975 -129,768 7900 Reserves for Contingencies ° 0 0 ° I 70001OTHER OUTGO AND RESERVES 2,050,7431 2,086,3881 1,920,9751 -129,7681
1TOTAL RESTRICTED GENERAL FUND 30,896,4431 28,285,5251 28,996,2441 -1,900,1991
8 Coast Community College District
Adopted Budget
2009-2010
Summary OfAppropriations
Adopted Actual Adopted Difference Budget Activity Budget 2009-10 to 2008-09 2008-09 2009-10 2008-09
Capital Outlay Fund Beginning Balance 5,705,790 5,705,790 5,675,499 -30,291 Revenues 2,900,478 3,545,647 1,990,000 -910,478 Total 8,606,2681 9,251,437 1 7,665,4991 -940,7691 Appropriations & Expenditures 8,606,268 3,575,938 7,665,499 -940,769 Ending Balance 01 5,675,4991 01 01
GO Bond Building Fund Beginning Balance 138,999,371 138,999,371 99,248,850 -39,750,521 Revenues 3,000,000 2,597,726 1,300,000 -1,700,000 Total 141,999,3711 141,597,097 1 100,548,8501 -41,450,521 1 Appropriations & Expenditures 141,999,371 42,348,247 100,548,850 -41,450,521 Ending Balance 01 99,248,8501 01 01
Child Development Fund Beginning Balance 1 1 2 1 Revenues 1,197,972 1,409,535 1,402,321 204,349 Total 1,197,9731 1,409,536 1 1,402,3231 204,350 1 Appropriations & Expenditures 1,197,973 1,409,534 1,402,323 204,350 Ending Balance 01 21 01 01
Self-Insurance Fund Beginning Balance 35,057,689 35,057,689 36,809,087 1,751,398 Revenues 39,540,000 35,406,975 39,103,000 -437,000 Total 74,597,6891 70,464,6641 75,912,0871 1,314,3981 Appropriations & Expenditures 33,115,000 33,655,577 34,373,000 1,258,000 Reserve for MedicallWorkers' Comp Claims 4,126,702 4,119,677 -7,025 , Reserve for Retiree Liability 37,355,987 °0 37,419,410 63,423 Ending Balance 01 36,809,0871 01 01
Non-Restricted Reimbursable Operations Fund Beginning Balance 0 0 0 Revenues 11,685,134 15,078,809° 12,275,613 590,479 Total 11,685,134 1 15,078,8091 12,275,6131 590,4791 Appropriations & Expenditures 11,685,134 15,078,809 12,275,613 590,479 Ending Balance 01 01 01 01
GRAND TOTAL-ALL FUNDS 485,873,837 459,161,451 434,288,003 -51,585,834
9
COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
1001 Instructor Balancing 1100 Instructor Contract 1110 Instructor Holding and Adj 1111 Instructor Contract 1114 Instructor Contract Sub 1118 Instructor Contract Sabb 1119 Instructor Contract Sabb Repl 1121 Instructor Contract Adult Ed 1200 Non Instructor Cert Contract 1210 Non Instrctor Cert Holding 1221 Cert Mgmt Retraining Leave . 1231 Administrator Contract 1241 Director Contract 1251 VP and Deans Contract 1261 Counselor Contract 1264 Counselor Contract Sub 1268 Counselor Contract Sabb 1269 Counselor Contract Sabb Repl 1271 Librarian Contract 1274 Librarian Contract Sub 1278 Librarian Contract Sabb 1279 Librarian Contract Sabb Repl 1281 Cert Other Contract 1284 Cert Other Contract Sub 1285 IUA Certificated Contract 1286 Certificated Retraining Leave 1287 Certificated Special Leaves 1288 Certificated Other Sabb 1289 Certificated Other Sabb Repl 1300 Instructors Hourly 1310 Instructors Hourly Holding 1311 Instructors Hourly Holding Contg 1312 Faculty Backfill Holding 1313 Instructor Hourly 1314 Instructor Hourly Sub 1315 Instructor Enrollment Growth 1316 Instructor Special Assign 1317 Instructor Overload 1318 Coaches Stipends 1319 Instructor Sabb ReplHrly COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
.- - .. :.. ----. . .. -:: ..... ---.-_. A~~9:q~:~J..A~~9.~.D.tP~§9r~p~i:9J.),::.· .' 1323 Instructor Adult Ed Hrly 1324 Instructor Adult Ed Hrly Sub 1327 Instructor Adult Ed Overload 1328 Instructor Adult Ed Intersession 1333 Instructor Summer 1334 Instructor Summer Sub 1338 Instructor Intersession 1339 Instructor Intersession Sub 1343 Instructor Adult Ed Summer 1353 DL Instructor Hrly 1354 DL Instructor Hrly Sub 1357 DL Instructor Overload 1358 DL Instructor Intersession 1359 DL Instructor Intersession Sub 1363 DL Instructor Adult Ed Hrly 1364 DL Instructor Adult Ed Hrly Sub 1368 DL Instruct Adult Ed Intersn 1369 DL Instruct Adult Ed Intersn Sub 1373 DL Instructor Summer 1374 DL Instructor Summer Sub 1383 DL Instructor Summer Adult Ed 1384 DL Instructor Summer Adult Ed Sub 1400 Non Instructor Certificated Hrly 1410 Non Instructor Certificated Holding 1415 IUA Stipends 1451 Mgmt Cert Temp Contract 1463 Counselor Hourly 1464 Counselor Hrly Sub 1467 Counselor Overload 1468 Counselor Hourly Intersession 1469 Counselor Sabb Repl Hrly 1473 Librarian Hourly 1474 Librarian Hourly Sub 1477 Librarian Hourly Overload 1478 Librarian Hourly Intersession 1479 Librarian Sabb Repl Hrly 1482 Per Diem Stipends 1483 Certificated Hrly Other 1484 Certificated Hrly Other 1487 Certificated Other Overload
2 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
1496 Certificated Mileage Stipend 1497 Certificated Ride Share Stipend 1499 Certificated Prof Expert 2001 Classified Balancing 2100 Classified Contract 2110 Classified Holding 2130 Classified Longevity 2131 Classified Non Instr Contract 2134 Classified Non Instr Contract Sub 2138 Classified Prof Growth Leave 2150 Classified Mgmt Non Instr Contr 2190 Classified Meals Allow 2200 Classified Instr Contract 2210 Classified Instr Holding 2220 Classified Instr Longevity 2221 Classified Instr Contract 2224 Classified Instr Contr Sub 2228 Classified Instr Prof Growth Leave 2250 Classified Mgmt Instr Contract 2290 Class Instr Meals Allow 2300 Classified Hourly Non Instr 2301 Classified Hrly Clearing 2310 Classified Hrly Holding 2316 Classified Hrly Students 2317 Cis Hrly Stdnt CalWklEOPS/CARE 2332 Classified Hourly Contract 2333 Classified Hourly 2334 Classified Hourly Subs 2337 Trustees Duty Stipend 2338 Class Hrly Retraining Leave Repl 2339 Class Hrly Overtime 2340 Classified Vacanc Hourly repl 2353 Class Mgmt Hourly Contr 2396 Mileage Stipend 2397 Classified Ride Share Stipend 2399 Professional Experts 2400 Class Instr Hourly 2410 Class Instr Hourly Holding 2416 Class Instr Hrly Students 2417 Class Instr Hrly Stu Cal Works
3 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
2422 Class Instr Hrly Contract 2423 Class Instr Hourly 2424 Class Instr Hourly Subs 2428 Class Instr Hrly Retraining Lv Repl 2429 Class Instr Overtime 2440 Class Instr Hourly Repl for vacancy 3000 Employee Benefits Holding 3001 Employee Benefits Clearing 3002 Hrly Employee Benefits Holding 3100 STRS Retirement 3110 STRS Retirement Instr 3130 STRS Retirement Non Instr 3199 STRS Retirement Offset Acct 3200 PERS Retirement 3210 PERS Retirement Instr 3230 PERS Retirement Non Instr 3299 PERS Retirement Offset Acct 3300 OASDI 3310 OASDIInstr 3330 OASDI Non Instr 3350 Medicare Instr 3351 PARS Instr 3360 Medicare Non Instr 3361 PARS Non Instr 3399 OASDI Offset 3400 Health and Welfare 3410 Health and Welfare Instr 3430 Health and Welfare Non Instr 3450 Future Retiree Benefits Instr 3460 Future Retiree Benefits Non Instr 3499 Health and Welfare Offset 3500 Unemployment Insurance 3510 Unemployment Ins Instr 3530 Unemplyment Ins Non Instr 3599 Unempyoyment Ins Offset 3600 Workers Compensation 3610 Workers Compensation Instr 3630 Workers Comp Non Instr 3699 Workers Comp Offset 3700 Retiree Benefits
4 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
3701 Retiree Benefits Clearing 3710 Retiree Benefits Instr 3730 Retiree Benefits Non Instr 3750 Future Retiree Benefits Instr 3760 Future Retiree Benefits Non Instr 3800 Retirement Incentives 3810 Retirement Incentives Instr 3830 Retirement Incentives Non Instr 3900 Other Benefits 3910 Other Annuity Stipend Instr 3930 Other Annuity Stipend Non Instr 4001 Supplies Balancing 4200 Reference Books 4281 Library Books Repl 4285 Reference Books 4300 Supplies 4310 Supplies Clearing Chgbk 4312 General Supplies 4313 Supplies Child Care Food 4314 Supplies Child Care 4315 Supplies Technology 4320 Copy Charges 4321 Printing 4400 Media Supplies 4401 Supplies Audio Visual 4600 Fuel Oil Repair Parts 4676 Supplies Fuel Oil 4677 Repair Parts 4900 Other Supplies 4999 Credit Card Clearing 5001 Indirect Expense Chargeback 5100 Personal and Consultant Svcs 5110 Personal Services 5112 Consultants indep Contractors 5116 Speakers Guest Lecturer 5200 Travel 5201 AFT Conferences 5202 CFCE Conferences 5204 CCA Conferences 5205 Confidential Conferences
5 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
5206 Mgmt Conferences 5207 Budgetary Only Conferences 5208 Trustees Conferences 5209 Hrlyand Non Employee Conferences 5215 Per Diem Travel 5219 Mileage Reimbursement 5300 Subscriptions Dues Memberships 5306 Subscriptions 5320 Dues and Memberships 5400 Insurance 5472 Insurance 5476 Insurance Student 5480 Claims and Settlements 5481 Stop Loss Insurance 5482 Conversion Fee 5500 Utilities 5510 Maint and Housekeeping Svcs 5516 Electricity 5517 Gas 5518 Sewer Service Fees 5519 Telephone 5520 Dataline Usage 5521 Water 5522 Utilities Other 5600 Rent Leases Repairs 5601 Clearing Lease Rentals 5638 Service Maint Agreement 5639 Multi Year SMA 5650 Building Repairs 5651 Agency Fees Repairs 5652 Engineer Fees Repairs 5653 Te~t and Lab Fees Repairs 5654 Architect Fees Repairs 5655 Inspection Services Repairs 5657 Equipment Repairs 5665 Sites Repairs 5682 Equipment Rental and Leases 5684 Facilities Leases 5696 Rentals Other 5699 Software License Fees
6 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
5700 Legal Election Audit 5741 Legal Advertising 5743 Audit Expenses 5744 Election Expenses 5746 Legal Expenses 5748 Royalities 5749 Operational Fees 5750 Judgements Settlements 5800 Other Operating 5801 Instructional Services 5810 Accum Depreciation 5811 Asset Write Off 5812 Asset Adjustments 5815 Bad Debt Write Off 5831. Postage 5840 Property Tax Admn Cost 5841 Investment Svc Charge 5842 Interest 5850 Advertising 5851 Promotion Expense 5857 Chartering Services 5861 Exhibitions and Displays 5877 Fees for Participation 5879 Cultural Aware Events 5891 Administrative Costs 5892 Plan Administrator 5895 EHS Medical Services 5897 Misc Staff Training Events 5898 Professional Development 5899 Other Services 5900 Other 5965 Holding 6001 Capital Clearing 6100 Site Improvements 6110 Land Acquisitions 6111 Land Acquisition Fees 6115 Lease Purch Sites 6120 Site Improvements 6121 Sites Supplies 6122 Site Inspections Consult
7 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
:.::.·~.·.:.!.::.::.·:.: i.!:.~.:.!;.!:.!.:~.:.!.: ~.:!.!!!.::.:i.~.::.::.::.:il !.I.ji.lii.I1.:.:.::.:.:.i.:!.~.::.!:.!.!:.I ~.!.!!.lli._.:.· ;t.!.:~.: ~.· 1r ··.:·.:.:.:I.. .•.: •.!!.:I.:.:.::.·.!:.:.•. •.i.•.!:.• ~ .•:.::.li.:.!.I:.. .•.:;.:.:.m.:.:.;.:.:.W.:.!.!.·.!.P.:.::.• ••.•.::.:.:.!,.!.:::.s.:.:.!.:.!I.:::~ .••. ~. ::.:;.!.m.·i.!::.:.:I.:.:!•.::.!.. •.••.:.:.:.m.:.!.I.:.;. :.;:[}}t~}m~rmftI~rtt~~@rtt}Il::!.,::::::.::::::::::::::·:j:,:·::::::i:: :.!!.I!.I.I!.!.!I.!i.!i.!i.I. .!i.!!.::.1.1..!I..I·:...•.:.:.II.I.:.:i.:.:..:.·..:.•.:.:I.•.:.•.I.:.I.il.il.i,.I: ...... ' 0.. '.~.:...:.....:.'"'''' . 6123 Site Bid Advertising 6124 Landscaping 6125 Site Construction Costs 6126 Site Engineering Fee~ 6127 Site Testing and Lab Fees 6128 Site Architect Fees 6129 Site Services 6130 Site Master Plan 6131 Site Agency Fees 6160 Site Construction Manager 6190 Site Contingency 6200 Building Improvements 6202 Bldg Engineering Fees 6203 Bldg Bid Advertising 6204 Bldg Architect Fees 6205 Bldg Inspection Consultants 6206 Bldg Testing and Lab Fees 6215 Bldg Lease Purchase 6230 Bldg Master Plan 6250 Building Improvements 6251 Building Supplies Improvements 6252 Building Lease Temp Facilities 6254 Building New Construction 6256 Building Installations 6260 Building Construction Manager 6269 Building Services 6290 Building Contingency 6300 Library Books 6301 New Library Books Films 6400 Equipment 6401 Equipment Capitalized 6402 Equipment Capitalized Technology 6403 Vehicles Capitalized 6405 Equipment Capitalized LP 6410 Equipment Clearing 6411 Equipment 6412 Equipment Technology 6415 Equipment LP 6421 Equipment Replacement 6425 Equipment Replacement LP
8 COAST COMMUNITY COLLEGE DISTRICT CHART OF ACCOUNTS
":'~.'.":'."'.":'~:'.'~'~.'.',:.~: ~'~,::'.:.~ ,.:.~.· ,.::.,.::~ ,~.' ,~: ~.::.· ~:.: ~:~.·:.:.:.:i,.:"i"l:·: ,.:.~ ;::.~: ,.,::i,~:: ~ .::.:·:IIIII.~1 :.:I:II:"I:.:IIII.IIII·:IIIIII:III.I!ill , ,...... •,:".','::,::j•..•,..\••,:.'...:..,:.:••::...•.•..•,:.•..• .•,:.:.• ,i.::.• .•:·.;:::.l.i:.:.•,.:.·.·,i.·,.•..•.•,:•.•...•,::·.,:.·:.• .•,:.·.•,:::.;..•,:.:...•,·:·.:•.::: ,::.• ..•:..,:....•,.i,.·..• .•,:::••,::·.•.•.i:::.•.•.::.•.•. .•.•.:.·.•,::.•..,::'..••..•:::.•, ...... :, .•,.:::•..•,.::..•.•:•. :,..•.., :,:,.•..;'.•,.•::•.•.•:.,..•,.[:.•..•,.:.:.:..i,•. ·::·.:,•. .••.•.:,;:.:..•.·i.•.;.:,:,.,.I:.,.::i,.:,.• .•,:, •. .•.•. :.•.I.::·•.::.•.·•. .••: I •. ::. :1:.• '.'j::. 6429 Equipment Services 7300 Interfund Transfer Out 7310 Transfer Out 7311 Transfer to General Fund 7312 Transfer to Child Care Fund 7313 Transfer to Capital Outlay Fund 7314 Transfer to Go Bond Fund 7315 Transfer To Insurance Fund 7316 Transfer To Reimbursable Fund 7317 Transfer To Financial Aid Fund 7500 Student Financial Aid 7501 Fees and Financial Aid 7600 Other Payments To For Students 7601 Other Aid To For Students 7605 Books For Students 7606 Transportation For Students 7607 Meal Tickets For Students 7608 Other Aid To For Students-OJT 7900 Reserve for Contingencies 7901 Contingency Appropriation 7902 Revolving Cash Reserve 7903 Contingency Adjustment 7904 Balancing Contingency Carryover 7905 Contingency Past Svc Liab 7906 Contingency Pre Funding 7907 Contingency Technology Replacement 7908 Contingency Holding 7909 Contingency Garden Grove
9
DISTRICTWIDE - ALL COLLEGES COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Total
...... -- : '.':....•' ':' ,...... •.•..•..- ~ ...... ·············1 IFund· 110 I Unrestricted :<;.;•.•; ;.;;;.; •.••.••.• ;; .. ;...;;.;; •••.••••••.•;.;.; .•;; •.••.••.••.••.••.; •••••.••.;;.;.; ••.;.; •.••.; ••; •.•.•;••••.••.; •.;;;;.;;..;;.;;.; ••;" .. ;.. ••• ;;.; ••• 0.; ••.• ..1 Difference :: 2008/2Q09Adopted il.2008/2009 yrO il2009/2010Adoptedii Adopted to 0A>Difference.: Budget Actual Budget ..Ap.Q.P~~9..•....•.•m ..m~6.12~kl •• m ••••• 37,236,961'...... =46,3 ...... 1 1100 Instructor Contract ···38,892,1391 .38,845,7671 72I 1200 Non Instructor Cert Contract 14,345,380 1 14,156,297 1 14,800,136 1 454,756 1 3.17% I 1300 Instructors Hourly 17,837,044 1 25,354,381 1 18,643,495 1 806,451 1 4.52% I 1400 Non Instructor Certificated Hrly 1,915,394 1 1,818,7741 1,711,204 1 -204,190 I -10.66% I 72,989,957 1 78,566,414 1 74,000,602 1 1,010,$451 1.38% 2 2100 Classified Contract 39,442,093 1 37,550,592 1 39,576,522 1 134,4291 0.34% 2200 Classified Instr Contract 3,665,961 1 3,751,638 1 3,636,513 1 2300 Classified Hourly Non Instr 2,873,027 1 4,226,122 1 2,570,871 1 -302,1561 -10.52% 2400 Class Instr Hourly 556, 162 1 871,389 1 551, 941 1 46,537,.243 46,399,742 46,3.35,847 "..201,396 10.43% 3 3000 Employee Benefits Holding 1,657,195 78,360 1,648,802 -8,393 -0.51 % 3100 STRS Retirement 4,000,326 5,590,367 3,928,851 -71,475 -1.79% 3200 PERS Retirement 4,477,172 4,403,885 4,549,985 72,813 1.63% 3300 OASOI 4,184,135 4,468,663 4,147,418 -36,717 -0. 88°,lc, 3400 Health and Welfare 18,336,063 18,390,025 17,314,897 -1,021,166 -5.57% 3500 Unemployment Insurance 288,432 368,473 284,073 -4,359 -1.51°A> 3600 Workers Compensat'ion 1,635,294 2,124,604 1,609,710 -25,584 -1.56% 3700 Retiree Benefits 8,650,000 8,631,148 8,844,800 194,800 2.25°A> 3900 Other Benefits 00 16,942 001 00 O.OO°A> 43,228,6171 44,072,466 1 42,328,536 1 -900,0811 -2.08% 4 4200 Reference Books 22, 842 1 17,633 1 19,602 1 -3,2401 -14.18% COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Total L ;;;;;;; ; ;; ;..; ;....;.;; ; ;;,,;,..;.. ;..; ;.;; ;.; ;..;..;..;;;;..;..;.; ; ; ;;.. ; ; ; ; ;;; ;..;....;.. ;;..;;..;....J Difference 12008/2009 Adopted :! 200812009 .YTD Ii 2009/2010 Adopted 'Ii Adoptedto· °A,.Difference:· Budget Actual Budget Adopted •••••.•..•:: JW 4 4300 Supplies "=377:6701·.. 4400 Media Supplies 541 221 793 1 252 193.87% 1 13, 1 1, 1 39, 26, 1 I 4600 Fuel Oil Repair Parts I 560,684 1 402,6971 530,987 1 -29,697 1 -5.30% I 3,603,851 2,631,583 3,219,496 -384,355 1 5 5001 Indirect Expense Chargeback 00 -270,869 00 001 5100 Personal and Consultant Svcs 982,393 774,077 569,875 -412,518 1 -41.99% 5200 Travel 601,088 392,264 496,480 -104,608 1 -17.40°A, 5300 Subscriptions Dues Memberships 267,391 236,188 267,440 0.02% 5400 Insurance 1,369,065 1,190,445 1,399,877 30, 812 1 5500 Utilities 5,217,613 5,808,500 5,128,142 -89,471 I 5600 Rent Leases Repairs 5,405,690 4,969,152 5,815,028 409,338 1 5700 Legal Election Audit 2,370,880 2,284,794 1,741,880 -629,0001 5800 Other Operating 5,483,539 3,022,717 4,869,301 -614,238 1 -11.20% 5900 Other 4,043,382 1 001 3,366,040 1 -677,342 1 -16.75% 1 25,.741,041 18,407,2681 23,654,063 ~2,086,978·.1-8.11% 6 6100 Site Improvements 20,217 55, 899 1 50,851 30,634 1 151.53% 6200 Building Improvements 60,118 113 60,118 1 001 6300 Library Books 98,055 103,316 1 98,055 001 0.00% 6400 Equipment 1,689,442 752,456 1 1,454,586 -234,856 1 -13.90% 1,867,832] 911,784 1 1,663,61°1 -204,2221 -10.93%1 7 7300 Interfund Transfer Out 1,981,359 1 1,944,010 I 185,032 1 -1,796,327 1 -90.66%1 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Total UnrestrictedGeneral Fund .- ''..' J Difference :!.2008/2009Adopted i .·2008/2009 ..YTD !l.2009/2010Adopted!1 Adoptedto °A>Difference', Budget Actual Budget ...... ~g:.2.8~:~9.:.:..: 15~7341················ .WO':oo~;~l 7 7500 Student Financial Aid 001.00M". 7600 Other Payments To For Students 2,0001 60,812 1 2,0001 001 0.00%1 7900 Reserve for Contingencies 21,095,0991 64, 570 1 16,078,201 I -5,016,8981 -23.78% I 23,098,458 1 2.,085,1271 16,285,233 1 -6,813,2251 ..29.50% I 217,066,9991 193,074,3831 g07,487,3871 -9,57~,fS12]..4;41% I 3 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Total i Fund 120 Restricted· General Fund ..! t ;" . ; ; ;;.:;,; ;., :..:..·.:.: 1 Difference 12008/2Q09Adopted ::2008/2009 .YTD i1200912010Adopted!1 Adopt~dto °A>•••Oifference.·.·.:1 l3udget Actual Budget Ad.C?pted.••...... :: ···1·71.3·76-1~·······~--=1·3·9,150r·....·=44.8m1~~1 1100 Instructor Contract "'r 310,526 637,087 1200 Non Instructor Cert Contract 1,928,404 1,995,544 834 1 1,818, 1 -109,57°1 -5.68% I 1300 Instructors Hourly I 1,201,407 746,716 '935,22°1 -266, 187 1 -22.16% I 1400 Non Instructor Certificated Hrly I 1,198,081 1,301,273 937,792 1 -260,289 1 -21.73% I 4,638,418 4,680,6191 3,863,222 -775,1961 -16.7.1% 2 2100 Classified Contract 4,127,208 6,287,275 1 6,326,270 2200 Classified Instr Contract 286,425 195, 188 1 352,039 65,6141 22.91% 2300 Classified Hourly Non Instr 5,076,997 2,849,7031 2,780,832 -2,296,1651 -45.23% 2400 Class Instr Hourly 667,491 750, 852 1 484,938 1 -182,5531 -27.35% 10,158,121 10,083,018 9,944,079 -2t4,042-2.t1°A> 3 3000 Employee Benefits Holding 1,610,841 172 1,418,817 -192,024 -11.92% 3100 STRS Retirement 165,830 317,454 150,504 -15,326 -9.24% 3200 PERS Retirement 443,484 718,780 472,375 28,891 6.51 % 3300 OASOI 390,958 697,470 402,493 3400 Health and Welfare 1,418,020 2,076,393 1,532,037 114,017 8.040/0 3500 Unemployment I'nsurance 20,142 41,236 19,956 -186 -0.92% 3600 Workers Compensation 114,118 240,823 1 113,069 1 -1,0491 -0.92% I 4,163,393 1 4,092,3271 4,109,251.··1 ~54,1~21~1.30% 4 4200 Reference Books 13,4601 36,671 1 6, 16°1 -7,300 I -54.23% 4300 Supplies 1,964,011 1 1,612,909 1 1,634,161 1 -329,850 I -16.79% 4400 Media Supplies 10,90°1 7,211 1 9,32°1 -1,580 I -14.50% COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Total I Fund 120 Restricted General Fund ~ ~.::~~ i..:.~~~~;.~;.;,0"' ~.-~.;.-•.•.• ;.••• ",". 0"' •.•••.• ;... 0"' ; ;.. ; ; 0"0 0"' ;.. ;..: x 0"' 0"' 0"' 0"' 0"' h·;.. ;.;,0"' •••.••• 0"' -•• - :.: ;....;... ;.• 0"' 0"'0"' " :;,.. ;-;;... -••.; ." .- "••.; ." -•.;-.-;-;;..•• -; ;.•-;••• ;" -;,.;.;: ...... -.- - . .: . .~ . -- -- .. ";. :; .:. . .: .":; Difference : 2008/2009 Adopted 2008/2009 YTDI 2009/20tOAdopted:! Adoptedto % Difference 0: Budget Actual Budget Adopted••••••••••••••••••••••I! m ·················~····I···w...... 7~m500 ••.• ·.mm I" ... 1250.oo"%·1 4 4600 Fuel Oil Repair Parts .972r ·········8,1001 ~16.65% 1,988,971 1,657,763 1,657,741 -33t,230 :.. 5 5001 Indirect Expense.Chargeback 306,941 304,139 319,010 12,069 3.93°1b 5100 Personal and Consultant Svcs 193,012 185,919 205,410 12,398 6.42% 5200 Travel 350,772 180,938 372,874 22,102 6.30% 5300 Subscriptions Dues Memberships 78,671 19,773 57,485 -21,186 -26.93°1b 5500 Utilities 93,425 80,697 78,201 -15,224 -16.30% 0 5600 Rent Leases Repairs 1,391,520 1,129,985 1,472,266 80,746 5.80 1b 5700 Legal Election Audit 00 29,716 40,000 40,000 0.00% 5800 Other Operating 2,118,354 2,320,950 1,918,391 -199,963 -9.44% I 548 5900 Other 1 1,672,310 00 1,849, 1 177,238 10.60% I I 6,205,005 1 4,252, 116 1 6,318,1851 6 6200 Building Improvements I 150,000 1 001 001 -150,0001 -100.00% 1 6400 Equipment 1 1,541,792 1 1,433,294 1 1,187,791 1 -354,001 1 -22.96% I 1,691·,7~2·1294 1 1,187,791 1 -504,001] ..29.79% 1 1,433, 7 7300 Interfund Transfer Out 1 001 001 50,0001 50,000 I 0.00% 7500 Student Financial Aid 102,460 382 1 743 1 I 134, 103, 1 7600 Other Payments To For Students 283 006 232 1 1,948, 1 1,952, 1 1,767, 1 I 2,050,743 1 2,086,388 1 1,920,975 1 -129,768 1 -6.33% I I 30,896,443 1 28,285,525 1 28,996,244 1 -1,900,1991 -6.15% I 2 DISTRICT OFFICES COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Offices (1) ...... :. . , ,., ~: '.' ''':' ',' ','"''--' , . ;: :~ : -: - ~~ --- ;: i Difference ::2008/2009Adopted :i,200812009 YTD l 200912010Adopted i , Adopted to °k'Difference') Budget Actual Budget Adopted , m .. mm······ ,51Sr 1 1200 Non Instructor Cert Contract ·r ..935,9261 ...930,2521 955,444\··· 19 1400 Non Instructor Certificated Hrly I 1,560 1 1,560 1 1,5601 001 0.00%1 486 812 004 518 2.08Oj~1 1 937, 1 931, 1 957, 1 1.9, 1 2 2100 Classified Contract I 7,908,050 1 7,633,656 1 7,859,029 1 -49,021 1 -0.62% 1 2300 Classified Hourly Non Instr I 411,2771 379,708 1 250,280 1 -160,997 1 -39.15% I 8,319,327 8,013,365 8,109,309 -210,0181 , -2.52% 3 3000 Employee Benefits Holding 25,669 00 18,342 -7,327 1 -28.54% 3100 STRS Retirement 56,207 49,614 57,860 1,653 1 2.940/0 3200 PERS Retirement 769,741 745,465 787,786 18,045 1 3300 OASDI 610,546 594,117 612,450 1,904 1 3400 Health and Welfare 1,685,946 1,572,331 1,573,411 -112,535 1 3500 Unemployment Insurance 26,530 25,900 26,447 3600 Workers Compensation 150,348 150,531 149,846 -502 1 -0.33% 1 3,324,.987 3,137,9581 3,226,142 1 .·~98,~451-2.97% I 4 4200 Reference Books 13,600 8,911 1 10,550 1 -3,050 I -22.43% 1 4300 Supplies 272,141 89,9121 177,565 1 -94,576 1 -34.75%1 4600 Fuel Oil Repair Parts 11,000 1 -1951 1,0001 -10,000 I -90.91% I 296,741 1 98,6281 189,t15 -107,926; 5 5100 Personal and Consultant Svcs 4,300 1 157,108 1 89,300 85,000 1976.74% 5200 Travel 120,010 I 83, 837 1 '53,835 -66,175 5300 Subscriptions Dues Memberships 12,874 1 7, 106 1 11,799 -1,075 -8.35% 5500 Utilities 176,837 1 209,0031 239,458 62,621 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Offices (1) ...... - . Fund 1101 Difference .·.2008/2009Adopted ~:2008/2009 YTD Ii 2009/2010 Adopted II Adopted to 0/0Difference·.··. Budget Actual .Budget Ad()pt~d. .25~m1OOrm mm.. 5 5600 Rent Leases Repairs 519,879 742,843 5700 Legal Election Audit 58,0001 248 41,500 -16,500 1 -28.45% I 5800 Other Operating 268, 114 1 178,103 290,471 22,357 1 8.34%1 5900 Other 41,630 1 00 00 -41,630 I -100.00% 1 1,168,508 1 1,155,284 1,469,206 1 300,698 1 25.73%/ 6 6100 Site Improvements 1,700 1 00 1,0001 -700 1 -41.18%1 6200 BuildingImprovements 001 113 001 001 0.00%1 6400 Equipment 606,576 1 81,194 358,981 1 -247,595 1 -40.82% I . 608,276 1 81,307 . 359,981 1 -248,295 1 -40.82%1 . 14,655,325J 13,418,354 1 14,310,757 1 ~344,5681.-?350/01 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Offices (1) I Fund 120 Restricted GeneralFund . :~ ".'.' ':' ;; - ;.. . , , ',Difference I 2008/2009 Adopted 1 2008/2009 YTD 2009/2010 Adopted! i Adopted·to Budget Actual Budget Adopted , ••• m • .29,411"1 1 1200 Non Instructor Cert Contract oor· . 1400 Non Instructor Certificated Hrly 58,0001 76,0001 18,0001 31.03% I 58,0001 001 105,4111 47,411 1 8t.74%1 2 2100 Classified Contract 133,151 1 63, 973 1 205,240 1 72, 089 1 54.14% 1 2300 Classified Hourly Non Instr 99, 545 1 32,740 1 144,050 1 44,505 1 ..44.71% 1 232,696 96,713 349<,290 116,594 ": :50.11°1b 3 3000 Employee Benefits Holding 15,840 00 58,107 42,267 266.84% 3200 PERS Retirement 11,423 6,195 13,630 2,207 3300 OASDI 9,267 5,817 10,662 1,395 3400 Health and Welfare 26,760 13,781 27,768 1,008 3500 Unemployment Insurance 364 285 421 15.66% 3600 Workers Compensation 2,059 1,623 1 2,387 328 1 15.93% I 65,713 .. 27,7011. .112,975 1 ·.··.47,26~J. 71.92%1 4 4300 Supplies 23,866 1 001 14,788 1 -9,078 1 -38.04%1 23,866 00 14,788 ···-9,0781 -38•.•04% 5 5001 Indirect Expense Chargeback 41,774 33,270 73,633 31,859 1 5100 Personal and Consultant Svcs 50,000 00 50,000 001 0.00% 5200 Travel 27,218 8,051 24,935 -2,2831 -8.39% 5800 Other Operating 704,941 784,317 698,557 -6,384 1 -0.91% 5900 Other 14,378 00 25,362 10,984 1 838,3111 825,638 1 872,487 1 34, 176 1 .•.4.08%1 '6 6400 Equipment 5,0001 12,355 1 5,0001 001 0.00%1 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET District Offices (1) I Fund 120 Restricted GeneralFund t -...... ·.·.·.·.·.·.·.·.·.·.·.·.w·•·•·•·•·.·•·•·•·•·.·•·•·•.•.".•,.••.•__,.•"." ·.·.,·.·••·.·.·.·.,.·••·.·.·.·.·.·.·.w.·.·.- .·.·.·.:.·.·.·.·.·.·.·.·.·.·.·.·.·.·.-w.·.·-.w;.w.:.·;.·.:.:;.·.·.w.·.·.·.·.·.:.:.·.·.·.w.·.·.·.:.·.·;.·.:: Difference i < 2008/2009 Adopted .j 2008/2009 YTD II 2009/2010 Adopted:1 Adopted to O;KDifference .:~ Budget Actual Budget ...... :...•.•..If::g..e.B.!.~.9•.: B--~I!:_···············_------_·~I----1-,2-::-:~_·····~~---!~ml,-----96-1~-;:-:~~I----114--:5_~,,~_·····~----!~1!~---2--'-36-,3-.:~~],_·····~""--.;m:_~:"""""~~:~1 _·················_..·..··..··.. .. •• ...... ········ ..··· 2 ORANGE COAST COLLEGE COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Orange Coast College (2) L. . :.:..: :..: ,: ::: ".:...... __ ::..:...:.:.::,:,::.::...1 Difference i.·2008/2009•.Adopted :: 2008/2009 YTD 11 2009/20tOAdopted)ij Adopted to °A,•••Difference.·.·.ii Budget Actual Budget II :.. ~~.. .B!:~~ ...... ~ ·-1-··· 2. . 1 1100 Instructor Contract 23,632,128 22,489,t65I 23,882,797 1 250,669 1 1.06%1 1200 Non Instructor Cert Contract I 6,199,842 5,982,9991 6,201,600 I 1,7581 0,03%1 1300 Instructors Hourly I 7,823,843 11,644,2271 7,982,280 I 158,437 1 2.03%1 1400 Non Instructor Certificated Hrly I 70Q,297 789,487 1 652,698 1 -47,599 1 ·-6.80% I 38,356,1;10 ...... ••..40,905,878 1 38,719,375 363,465 1 0.95% 2 2100 Classified Contract 14,044,704 13,837,305 i 14,456,995 412,291 1 2. 94°A, 2200 Classified Instr Contract 2,424,301 2,442,775 1 2,322,359 -101,942 1 -4.21% 2300 Classified Hourly Non Instr 1,135,905 1,746,315 1 1,034,453 -101,4521 -8. 93°A, 2400 Class Instr Hourly 402,146 506, 163 1 370,487 1 -31,6591 -7.87°A, 18,OQ7,056 18,532,558 ...18,184,294 177,238 1 0.98'°/0 3 3000 Employee Benefits Holding 789,856 37,417 739,575 -50,281 -6. 37°A, 3100 STRS Retirement 2,286,779 3,005,581 2,224,281 -62,498 -2.730/0 3200 PERS Retirement 1,711,554 1,714,588 1,747,134 35,580 2.08°/0 3300 OASDI 1,711,492 1,899,403 1,693,172 -18,320 -1.07% 3400 Health and Welfare 8,783,911 8,891,872 8,271,713 -512,198 -5.83°A, 3500 Unemployment Insurance 137,436 174,954 135,232 -2,204 -1.60% 3600 Workers Compensation 778,722 1,008,000 766,313 -12,409 -1.59% 3700 Retiree Benefits 001 -6, 353 1 001 00 0.00% 16,199,750 1 16,725,462 1 15,577,4201 ~622,3301-3.8~%l 4 4200 Reference Books 1,060 1 2,671 1 1,120 I 60 1 5.66%1 4300 Supplies 1,344,8421 1,280,8821 1,172,978 1 -171,8641 -12.78% I 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Orange Coast College (2) .....'..'..'.'.' '.." .".'.."..' ' '.'..'..'..'.." .'..'.'-",-. .'..'..''..'..'.~' ':'" --..~: '.."..'..' '.' '~.' , '..'..'..'..' '..'..' ~.~ '..'.."'.'. . ''..'..'.•.....•.•.•.'..-..'.'.'..'..' ' ,.'., ,.'..-..'. ..•..--..- '.. t_~~_~~_._~_~_~~:~~!~~~_~~.~~~~~~~_~_~_~.~.J __.. 1••1.0""" .. Difference j2008/2009Adopted :: 2008/2009 YTD ::200912010Adoptedii Adopted to %·.Difference..••... Budget Actual Budget Adop~~~:: 26,7521············· .. ····26,2521···0·525"O":40o/~] 4 4400 Media Supplies 500 1 4600 Fuel Oil Repair Parts 210,503 1 170,495 1 187,806 1 -22,6971 -10.78% I % 1,556,905 1.,454,048 1,388,656 1 ..168,249 -10.81 5 5001 Indirect Expense Chargeback 00 -42,304 001 00 0.000/0 5100 Personal and Consultant Svcs 8,177 161,560 18,659 1 10,482 128.19% 5200 Travel 144,541 140,735 135,691 1 -8,850 -6.12% 5300 SubscriptionsDues Memberships 52,459 46,322 54,506 1 2,047 3.90% 5400 Insurance 120,444 89,260 120,4441 00 0.000/0 5500 Utilities 2,514,361 2,922,130 2,445,771 1 -68,590 -2.73% 5600 Rent Leases Repairs 1,666,313 1,273,348 1,644,885 1 -21 ,428 -1.29% 5700 Legal Election Audit 451,300 459,621 496,800 I 45,500 10.08% 5800 Other Operating 801,898 674,518 618,5771 -183,321 -22.86% 5900 Other 190,930 001 106,385 1 -84,5451 -44.28% . 5,950,423 1 5,725,190 1 5,641,718 1 -308,7051 -5.19% I 6 6100 Site Improvements 10,517 1 32, 305 1 39,851 1 6200 BuitdingImprovements 58,0001 001 58,0001 001 0.00%1 6300 Library Books 70, 127 1 76,658 1 70, 127 1 001 0.00%1 6400 Equipment 247, 500 1 145,638 1 197,603 1 -49,8971 -20.16% I 386, 144 1 254,602 1 365, 5811 -20,5631 -5.33%1 7 7300 Interfund Transfer Out 72,258 1 70, 537 1 75,931 1 3,6731 5.08% I 7600 Other Payments To For Students 800 1 8,6721 800 1 001 0.00%1 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Orange Coast College (2) .' '...... ' '' ' ' ~. ! Fund 110 ~ .~ ' ' - -.- -...... -- ;-;.::- :~ -- .: -- .:- ~{ D.ifference : .2008/2009Adoptedi2008/2009.. YTO"112009/2010Adoptedil Adopted to °A>Difference·.·~: Budget Actual Budget Ad()pt~~>:: 7 ...... m..77:035T···..m140~39%1 I 127,93°1 143,7891 ~()e,63aI 8q,~()~:163.09% I 1 80,584,3181 83,741,518 1 80,085,682] -498,6361 -0.62%1 3 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Orange Coast College (2) I Fund 120 Restricted General Fund I ~ - - - -- . .:: --:- - -:: Difference : 2008/2009 Adopted 2008/2009· YTD ~!2009/2010Adoptedil Adopted to %·.Difference•••••:! Budget Actual Budget Adopted. m ... •••.•••...... ••••..•..•.. mm i0601···.... m "w' ••••• 001 ...... ww····=S7:S57'. . ················=;·00.00%1 1100 Instructor Contract w' S7;SS7T S 1200 Non Instructor Cert Contract 666,785 1 748, 385 1 625,328 1 -41 ,4571 -6.22% I 1300 Instructors Hourly 57,890 1 72, 106 1 127,274 1 69,3841 119.85% I 1400 Non Instructor Certificated Hrly 342,964 1 330,1771 275,532 1 -67,4321 -19.66%1 1.:-,155,196 '1,203,728 1 1,028,134 -.127,0621 -11.00% 2 2100 Classified Contract 1,988,953 1,985,389 1 1,956,064 -32,8891 -1.65% 2200 Classified Instr Contract 217,776 165,819 1 286,128 68,3521 31.39% 2300 Classified Hourly Non Instr 1,156,563 1,261,047 1 1,310,773 2400 Class Instr Hourly 338,591 335,547 1 261,438 1 -77, 153 1 -22.79% I 3,701,883 3,747,801 3,814,403 112,520 3.04 % 3 3000 Employee Benefits Holding 146,842 00 190,204 43,362 29.530/0 3100 STRS Retirement 53,290 75,598 38,921 -14,369 -26.96% 3200 PERS Retirement 229,296 258,326 240,498 11,202 4.890/0 3300 OASDI 193,240 246,975 195,629 2,389 1.24% 3400 Health and Welfare 746,649 710,918 731,881 -14,768 -1.98% 3500 Unemployment Insurance 9,232 13,527 8,846 -386 -4.18% I 3600 Workers Compensation 52,3171 80,385 1 50,125 -2, 192 1 -4.19% 1 1·,430,866 1,385,729 1 1,456;104 25,2381 1.76% 4 4200 Reference Books 700 4,400 I 00 -700 1 -100.00% 4300 Supplies 604,707 648, 907 1 430,156 -174,5511 -28.87% 4600 Fuel Oil Repair Parts 600 972 8,100 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Orange Coast College (2) ~ ~'~.~'0'. 0" .'. ~.•'~.••.•.•'••.•'•.•.•-••.•.•'••.•.•'••. ~'.', ,'•• '... ~ .'•• " .... '."-" •.•...... '•• '...-:: IFund 1201 Restricted General Fund ~ ~ ~'''''''''''''''''''''-''''''-''''''''''''''''''..~.••.•..~..••.•..:...- ;. ~..•.J ~"""""""""""""""""""""""""'" ...... •...... •...... - - ~ Difference ,',2008/2009' Adopted ::2008/2009 YTD ::200912010 Adopted:: Adopted.t.o: % Difference) Budget Actual Budget Adopted 606,007 654,279 438,256 -167,751 5 5001 Indirect Expense Chargeback 42,336 42,304 46,596 4,260 5100 Personal and Consultant Svcs 00 9,955 00 00 O.OO°A> 5200 Travel 113,001 58,667 117,191 4,190 5300 Subscriptions Dues Memberships 825 1,493 750 -75 5500 Utilities 4,500 2,766 4,500. 00 5600 Rent Leases Repairs 127,404 1 242,098 186,245 58,841 5700 Legal Election Audit 001 29,516 40,000 40,000 0.00% 5800 Other Operating 636,220 I 805,302 450,762 -185,458 1 -29.15% 5900 Other 505,8481 001 597, 133 1 91,285 1 1.,430,1.34.1 1,192,1011 1.,443,177 1 13,043 1 0.91%>1 6 6200 Building Improvements 150,000 I 001 001 -100.00% 1 6400 Equipment 703,594 1 690,639 1 596,862 1 -106,732 1 -15.17%1 I 853,594 1 690,639 1 596,862 1 -30.08%1 7 7500 IStudent Financial Aid 86,960 1 90,9171 91,960 I 5,0001 5.75%1 7600 IOther Payments To For Students 830,751 1 1,091,680 I 896,751 1 66,0001 7.94%1 917,7111 1,182,597J 988,711 1 ····71,00°1 7.74%1 I 10,095,391 I 10,056,874 1 9,765,6471 .-3,27% I 2 GOLDEN WEST COLLEGE COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Golden West College (3) ::'.". 0"' 0"',",'0"••.••.• '•.• 0"' 0"00"' •.•.•.•.•.••.•.•.•'... ..~.'.'' : : '••.•• '.' ' ~: ,",. "0"' •.•.•.• 0"0•.•.•.•.•.•.•.•.•••'•.•'••••', 0'0•.••.• '"0 •.••.•' '•.•.••' . 1···Pund 110 Unrestricted ·GeneralPund .:,. .; .' -- -. . '..~ ;;.:~ ; .. . ~ ...... •..•.....•...... -...... •..•..•...... •• :: _---__. ::---- i~ -: _:: ----- i~ Difference 12008/2009·· Adopted I· 200812009 .YTD .11.2009/20tOAdoptedil Adopted to Budget Actual Budget Adopted ...': ...... mr m ...... 12,320;1 . 1100 Instructor Contract 299 ....m'=261:2231..m.n···=2~·07o/~1 1200 Non Instructor Cert Contract I 3,963,3771 3,804,204 1 4,038,416 1 75,0391 1.89%1 1300 InstructorsHourly I 5,431,8771 7,843, 199 1 5,431,8771 001 0.00%1 1400 Non Instructor Certificated Hrly I 618,4631 625,5081 625, 963 1 7,500 I 1.21% 1 I ·22,6411333 '24,593,2101 22,462,649 -1]8,Ei§41 -0.79% 2 2100 Classified Contract I 10,465,243 9,630,4161 10,384,730 -80,5131 -0.77% 2200 Classified Instr Contract I 846,097 951,652 1 943,014 2300 Classified Hourly Non Instr I 316,245 900,974 1 280,941 -35,3041 -11.16% 2400 Class Instr Hourly 110,203 39 128,803 1 314,4 1 18,6001 16.88% I 11,737,788.1 11,797,481 11,737,488 -300 ..0.00°/0 3 3000 Employee Benefits Holding 483,278 18,865 309,386 -173,892 -35.98% 3100 STRS Retirement 1,254,378 1,737,396 1,236,091 -18,287 -1.46% 3200 PERS Retirement 1,238,280 1,161,283 1,225,695 -12,585 -1.02% 3300 OASDI 1,192,467 1,198,037 1,162,513 -29,954 -2.51 % 3400 Health and Welfare 5,385,179 5,339,204 5,100,231 -284,948 -5.29% 3500 Unemployment Insurance 85,167 108,042 82, 893 1 -2,274 -2.67% 3600 Workers Compensation 482,606 622,761 1 469,723 1 -12,883 -2.67% 10,121,355 1 10,185,588 9,586,532 1 .534,8231 .5.28% I 4 4200 Reference Books 4,785 1 335 4,535 1 -250 1 -5.22% I 4300 Supplies 846,462 1 399,654 749, 564 1 -96,8981 -11.45% 1 4400 Media Supplies 4,094 1 1,898 4,094 1 001 0.00%1 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Golden West College (3) I.Fund 110J Unrestricted General Fund ! ~ ...... _ _ _ _ : 1 Difference 1/2008/2009•••Adopted 2008/2009 YTO i!2009/2010Adopted Adoptedto: •. .' Budget . Actual Budget Adopt~d . m 95',600l ····5·3:748] 99~350r . w3:7501.······i92o/~1 4 4600 Fuel Oil Repair Parts 1 950,941 455,634 857,543 -93,398 -9.82% 5 5001 Indirect Expense Chargeback 00 -63,827 00 00 0.00% 5100 Personal and Consultant Svcs 8,216 5,445 8,416 200 2.43% 5200 Travel 127,060 62,409 103,755 -23,305 -18.34% 5300 Subscriptions Dues Memberships 52,117 48,859 53,069 952 1.83% 5400 Insurance 92,000 66,173 92,000 00 0.00% 5500 Utilities 1,277,830 1,757,067 1,187,328 -90,502 -7.08% 5600 Rent Leases Repairs 440,354 531,283 523,544 83,190 18.89% 5700 Legal Election Audit 200,000 152,252 200,000 00 0.00% 5800 Other Operating 704,971 409,363 607,947 -97,024 -13.760/0 5900 Other 246,6911 00 711,281 464,590 188.33%1 . 3,149,239 1" 2,009,0241 3,487,34°1 338,101 10.74%1 6 6200 Building Improvements 2, 118 1 00 I 2,1181 00 0.00%1 6300 Library Books 27,9281 26,658 1 27,9281 00 0.00%1 6400 Equipment 76,5171 92,3191 37,7561 -38,761 -50.66% I 106,5631 118,977 67,802J ....··-3f3,7611 -36.37~1 7 7300 Interfund Transfer Out 64,6451 56,673 64,6451 00 I 0.00% I 7500 Student Financial Aid 00 I 2,000 001 001 0.00%1 7600 Other Payments To For ,StUdents 1,2001 2,910 1,200 I 00 I 0.00% I 65,8451 61,5831 65,8451 001 0.00% 1 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Golden West College (3) •.••.•• '••.•• '••.••••'••••••'•.••.•'•.•.•.••.••.••.••.•.•.••.••.0'•.•' ' '•.•.•.••.••.••.•.•.•.• ' .•..••.••.••.••.•• ' '•.•' '•• ' __•.•- , 1·..···F·O·h·d··11··0····'1 1.,...:....;...,.,..,.:,.,.....;...;;;._,;: ;..:....;_...,..:,."..:,,_J ~~""'_,~"'~~~:~~~~~_~~~_:~~~~Und~~_j. .: : : : : : ':~ :.::::..:: :: :.. ~ :..::.: ':: . j 2008/2009 Adopted k2008/2009..YTD. j 200912010 Adopted: ADdiffertendCte 0. )/.·o.··.·.·.·.··.·D·.·..•..·.· ·.1·. ".••..··.·.·.·.·e··..·•..··.·r·••.e·.····n··.·.··.·....·c·.··.·..·•.e·..··.·.··.••·.•••..·.'::::::.' ·.•..•·ope. 0 /( ..11' .•.•...u. g.··.:et ~.::...•...... Budget Actual ...... B d : Ag()p~ed . .:.....:...... >:: ·'~48:773,oe4'1--ww······························48;2·65:1991···w..,~"w,ww=:50711-- ·········1---········ ·_·····~·_·~····I~"~·······••1.'•.•.. 0····· . "'50;181';497 865········,·01,'04'%;1 3 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Golden West College (3) "0"' 0"' 0". 0"00"' •.•.•-•.•-•.•-••.•.•.• :'~""'" 0'0 '".~.. 0"' ~" .'. 0"' .", -.:: 0"' •.•.•.• 0" 0"' 0" ,", ," I Fund 120 Restricted General Fund t...... ~.;; ;.;.;.;-; ; ' ';;~;..;~:~•.--;..-...... -.---- -.-..-.-.---..--- ...... ' Difference ' : 2008/2009 Adopted :1.· 20Q8/2009 .VTDll 2009/20tOAdopted :' Adopted to %··.Oifterence••·.·l: Budget Actual Budget Adoptfad...... : ...... ",·······························1 w························40:426l··mm_w1,~874r""mm4~86%] 1100 Instructor Contract ...... 1200 Non Instructor Cert Contract 1 820,9041 814,885 1 725,6091 -95,2951 -11.61 % I 1300 Instructors Hourly 1 598,411 1 202,266 1 447,0971 -151,3141 -25.29%1 1400 Non Instructor Certificated Hrly 1 356,8571 480,480 1 271,340 I -85,517 1 -23.96% 1 1,814,7241 1,868,930 "330,~521 1 1,484,472 -18.20%1 2 2100 Classified Contract I 1,320,8221 1,231,631 1,394, 156 73,3341 5.55% 1 2200 Classified Instr Contract I 68,6491 29,369 65,911 -2,7381 -3.99%1 2300 Classified Hourly Non Instr 1 565,9791 803,304 690,292 124,3131 21.96% I 2400 Class Instr Hourly 1 106,4001 201,434 31,000 1 -75,400 1 -70.86% I 2,061,850 2,265,737 2,1.81,359 11El,509 .·:.5.80°/0 3 3000 Employee Benefits Holding 181,094 172 133,718 -47,376 -26.16°k 3100 STRS Retirement 64,620 135,644 66,065 1,445 2.240/0 3200 PERS Retirement 139,724 137,412 143,459 3,735 2.670/0 3300 OASDI 132,432 151,193 133,236 804 0.61 0/0 3400 Health and Welfare 406,818 449,299 504,127 97,309 23.92°k 3500 Unemployment Insurance 6,797 11,048 6,723 -74 -1.090/0 3600 Workers Compensation 38,5041 65, 223 1 38,084 1 -420 -1.09% I 969,9891 949, 99t l 1,025,4121 55,4231 5.71%1 4 4300 Supplies 834,2371 693, 708 1 693,8621 -140,3751 -16.83% 1 834,2371 693,708 1 5 5001 Indirect Expense Chargeback 71,001 1 63,8271 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Golden West College (3) ~ ~ 0'0 ~.• ''''0"' 0"' •.•'~.•.•'~.•.• 0" ~ ~':~.~~~~ .. :' 0"' 0"' 0"' •.•.•.••'••.•.•.• 0"' •.~ :: ': ~.~•. ~•.:'~.•.•.••.•.•.•.:;: •.•.•.•.•.• 0""0" ,", 0"' 0", 0"' ,"",", 0"' '•• '•.•.•.•.•.•.• 0"' 0".... 0"' .-. 0" 0"' ", 0"' 0""0"00"' 0""0"' ", 0"' 0"' 0"' 0"'•.•.•.• 0"' 0"0•.•.•.••.•.•.••.•.•.•''''•.•.•.•.•.•'•.•'.' 0" ,' -•• -,','. 0"' . I. Fund 120 Restricted·GeneralFund t,,, . . .. : : : : .. : :; :.: :.: :: . Difference 2008/2009 Adopted t2008/2009 YTD J2009/2010Adopted!! Adoptedto •. % Difference•••i: Budget Actual Budget Adopted .' ...... ·=3,602r 5 5100 Personal and Consultant Svcs 24,912 33:6861 21,310 -14.46% 5200 Travel 79,540 47,047 1 83,468 3,9281 5300 SubscriptionsDues Memberships 6,621 6,240 1 2,171 -4,450 I 5600 Rent Leases Repairs 179,409 123,815 I 191,332 11,923 1 6.650/0 5700 Legal Election Audit 00 200 00 0.00% 1 001 5800 Other Operating 149,221 107,940 I 104,714 -44, 507 1 -29.83°k 0 5900 Other 852,272 1 001 778,966 1 -73,3061 -8.60 k 1,362,976 382, 7541 1,242,6001 -120,876 1 -8.83%1 6 6400 Equipment 487,899 435,966 I 434,728 1 -53,1711 -10.90%1 487,899 435,966 1 ....434,7281 -53,17t'l ~10;90%1 7 7500 Student Financial Aid 10,000 27,545 1 10,0001 001 0.00%1 7600 Other Payments To For Students 619,529 562,072 1 492,678 1 -126,8511 -20.48%1 629,529 1 589,617 1 ~02,6781-126,851 1 ·····.-20.15%1 8,191,2041 7,186,704 1 7.,565,1111 -596,093 1 2 COASTLINE COMMUNITY COLLEGE COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Coastline Community College (8) · ' - - ' '' . Unrestricted.GeneralFund I .... :: : : : ; :: :.:: ::.: :.: ::: . _.: . - -- .:. Difference 200812009 il2008/2009 ··YTD· ii.2009/2010Adopted·ii Adopted to %.·.Difference•••··ll Adopted•.•BUdget Actual Budget Adopted ..•.. ~; 2,632: 1' ············································2,427,4971" 1 1100 Instructor Contract ··········r······· 395 ·2,596,577T········-=35,8181"······· -1.360/0 1200 Non Instructor Cert Contract I 2,485,1281 2,689, 1581 2,911,6691 426, 541 1 1300 Instructors Hourly I 4,581,324 1 5,866,9561 4,303,5731 -277,751 1 -6.060/0 1400 Non Instructor Certificated Hrly I 579,524 340,650 I 379,5831 -199,9411 -34.50% 10,278,371 11,324,2601 02 9 1 5 1 10,191,1 1 -86,99 -o·iJOjol. 2 2100 Classified Contract I 6,252,213 5,790,9441 6,187,775 1 -64,4381 -1.03% I 2200 Classified Instr Contract I 395,563 357,210 1 371,140 I -24,423 1 -6.17% 1 2300 Classified Hourly Non Instr I 948,840 1,123,8971 845,6371 -103,203 1 -10.88% I 2400 Class Instr Hourly I 43,813 50,7871 52,6511 8,838 1 20.17% 1 7,640,429 7,322,839.1 7,4571 203 -183,226 3 3000 Employee Benefits Holding 353,981 22,0781 467,199 113,218 31.98% 3100 STRS Retirement 359,372 740,6561 373,519 14,147 3200 PERS Retirement 667,470 705,1861 705,049 37,579 3300 OASDI 584,627 702,7151 601,598 16,971 2.90% 3400 Health and Welfare 2,194,135 2,331,3221 2,110,792 -83,343 -3.80% 3500 Unemployment Insurance 34,743 55,2821 35,369 626 1.80% 3600 Workers Compensation 197,754 1 316,423 1 200,410 2,6561 1.34%1 4,392,0821 4,873,663j 4,493,9361 101,854 1 "'. 2.32%1 4 4200 Reference Books 1,3971 5,717 1 . 1,3971 001 0.00%1 4300 Supplies 436,4031 367, 953 1 462,8571 26,454 1 6.06%1 4400 Media Supplies 8,9471 -6771 8,9471 00 I 0.00%1 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Coastline Community College (8) •.••.••.•.•.•'•.••.••.•.•.••.•'•.••.••.••.• .,.. ''•.••--••••• ' '••.• ' '••.•• -..... • •.•.•.•.•.••.•.•.•.•.•.•.•.•.•'•.•'•.••.•••• 0'••.•' '•.•'•.•'•.•''' .. ~~~~I~~~~..J I.FUndc__cc c~_~_~.__._..._..__._.. unr_~_~~r~~~~~.. Difference 2008/2009 :: 2008/2009YTD ::2009/2010Adopted: Adoptedto O/o:Difference'. Adopted Budget Actual Budget ~9.2pt~9 ,wr :: 4 4600 Fuel Oil Repair Parts 1:8311······· :'00" 448,578 372,992 475,032 26,454 5 5001 Indirect Expense Chargeback 00 -164,738 00 00 O.OO°A> 5100 Personal and Consultant Svcs 913,700 428,304 405,500 -508,200 -55.62% 5200 Travel 74,977 58,495 36,565 -38,412 -51.23% 5300 SubscriptionsDues Memberships 31,941 31,871 32,266 325 5400 Insurance 31,821 20,502 31,821 00 0.00% 5500 Utilities 1,037,085 701,615 1,037,085 I 00 5600 Rent Leases Repairs 882,535 1,059,986 882,415 1 -120 5700 Legal Election Audit 240,580 230,265 180,580 I -60,000 -24.94% 5800 Other Operating 2,697, 101 1 629,614 I 2,273,201 1 -423,900 -15.72% I 5,909,74°1 2,995,9141 4,879,4331 -1.,030,307·.1 47043%1 6 6400 Equipment 63,366 1 110,736 I 65,1661 1,800 1 2.84%1 \ : 63,366 1 110,736 1 65,1661 ·····t,agol 2.84%1 7 7300 Interfund Transfer Out 44,456 1 16,8001 44,456 1 001 0.00%1 7600 Other Payments To For Students ' 001 49,230 1 001 001 0.00%1 7900 Reserve for Contingencies 818,563 1 001 672, 194 1 -146,369 I -17.88% I 863,019 1 66,03°1 716,6501 -146,369 1 -16.96%1 29,595,585 1 27,066,435·,1 28,278,822 1 -1.,31'6,763 1 -4.45%1 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Coastline Community College (8) 1···Fund 1201 Restricted General Fund ~~, : : : ; . jj - - -- ~( -- •'. . --::-:_: . :'. ); Difference 2008/2009 11.2008/2009....YTD .li2009/2010AQoptedij Adopted to %••Oifference-:: Adopted·.Budget Actual Budget Adopted. .. .': .,.... '•.•..•.' .) 1 1100 Instructor Contract ···'21·2,728r······················1·30,·950r...mmm···=53A671",w~·~'=28~·99%1 1200 Non Instructor Cert Contract 440,715 1 1300 Instructors Hourly 545, 106 1 1400 Non Instructor Certificated Hrly 440,260 1 .1,6tO,4981 2 2100 Classified Contract 684,282 1 2300 Classified Hourly Non Instr 3,254,910 I 2400 Class Instr Hourly 222, 500 1 4,161,692 3,972,767 ."3,599,027 .-562,665 ~13.52°A> 3 ·3000 Employee Benefits Holding 1,267,065 00 1,036,788 -230,277 -18.17% 3100 STRS Retirement 47,920 106,212 45,518 -2,402 -5.01°A> 3200 PERS Retirement 63,041 316,848 74,788 11,747 18.630/0 3300 OASDI 56,019 293,484 62,966 6,947 12.40°A> 3400 Health and Welfare 237,793 902,395 268,261 30,468 12.81°A> 3500 Unemployment Insurance 3,749 16,376 3,966 217 5.79°A> 3600 Workers Compensation 21,238 93,592 22,473 1,235 5.82°A> t,696,8251 1,728,906 t,514,7601-182,0651 -10.73%1 4 4200 Reference Books, 12,760 1 4300 Supplies 501,201 1 4400 Media Supplies 10,900 1 "524,8611 1 - COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Coastline Community College (8) IFundt201 Restricted General Fund ~ ~ t.· ~.~..~~..~~.~~:.~.~;~0'. ;" 0"' 0-';" .,;; 0"' 0"0:....,..;..~; J Difference 2008/2009 :: 2008/2009 YTD il2009/2010Adopted Ii Adoptedto °A>.Difference·••••:: Adopted.Budget·- Actual Budget .·.••.:A~q.P~~2..... 5 5001 Indirect Expense Chargeback 151,830 164,738 138,142 -13,688 -9.020/0 5100 Personal and Consultant Svcs 118,100 142,278 134,100 16,000 5200 Travel 131,013 67,173 147,280 16,267 5300 Subscriptions Dues Memberships 71,225 12,040 54,564 -16,661 -23.390/0 5500 Utilities 88,925 77,930 73,701 -15,224 -17.12% 5600 Rent Leases Repairs 934,707 681,676 974,689 39,982 5800 Other Operating 424,460 419,879 460,846 36,386 5900 Other 299,812 1 00 448,087 148,275 2,220,072 1 ~1,565,714 1 2,431,409 211,337 1 9.52%1 6 6400 Equipment 322,511 1 271,546 1 151,201 1 -171,310 I -53.12% I . 322,511 1 271,546 151,201 1 -171,310 1 -53.12%1 7 7300 Interfund Transfer Out 001 00 50,0001 50,0001 0.00%1 7500 Student Financial Aid 5,500 1 15,920 1,783 1 -3, 717 1 -67.58%1 7600 Other Payments To For Students 498,003 1 298,253 377,803 1 -120,200 1 -24.14% 1 503,503 1 314, 173 1 . 429,5861 -73,917 1 -14.68%1 11,039,962 1 9,770,844·.1 .•• 9,882,023 1 -1 ,157,939] 2 , DISTRICTWIDE EXPENSES COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Districtwide (9) Difference . --- .. :1 2008/2009 Adopted .:200812009 YTD Ii 2009/2010Adopted II Adopted to 0/0Differencej BUdget Actual Budget Adopted :: ...... 761.,101 749, 1...... 693,00 1200 Non Instructor Cert Contract ·········r· 7 682 71 .····=68,100·r 1300 Instructors Hourly I 001 001 925,765 1 925, 765 1 0.00%1 1400 Non Instructor Certificated Hrly I 15,550 1 61,570 1 51,40°1 35,850 1 230.55%1 657 1' 252 1.,670,172 1 515 1 115.05%1 1 776, 811, 1 893, 2 2100 Classified Contract I 771,883 1 658,270 I 687,993 1 -83,890 I -10.87% 1 2300 Classified Hourly Non Instr I 60,760 1 75,229 1 159,560 I 98,8001 162.61%1 832,643 733,499 847,553 14,910 1.790/0 3 3000 Employee Benefits Holding 4,411 00 114,300 109,889 2491.25°1b 3100 STRS Retirement 43,590 57,119 37,100 -6,490 3200 PERS Retirement 90,127 77,363 84,321 -5,806 -6.44% 3300 OASDI 85,003 74,392 77,685 -7,318 3400 Health and Welfare 286,892 255,295 258,750 -28,142 -9.81 % 3500 Unemployment Insurance 4,556 4,295 4,132 -424 -9.310/0 3600 Workers Compensation 25,864 26,889 23,418 -2,446 3700 Retiree Benefits 8,650,000 8,637,500 8,844,800 194,800 3900 Other Benefits 001 16,942 001 001 0.00%1 9,190,443 1 9,149,795 1 9,444,506 1 ',' 254,063 1 4 4200 Reference Books 2,0001 001 2,0001 001 0.00%1 4300 Supplies 106,936 1 71,632 1 66, 1501 -40,786 1 -38.14% I 4600 Fuel Oil Repair Parts 241,750 I 178,649 1 241,000 I -7501 -0.31% I 350,686 1 , 309,150 I -41,5361 -11.84% 1 250,2~bl 5 5001 Indirect Expense Chargeback 001 001 001 0.00%1 1 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Districtwide (9) Difference !:20Q8/2009Adopted 1:200812009 YTD !:2009/2010Adopted!i Adopted to Budget Actual BUdget AcJ()pt~d 5 5100 Personal and Consultant Svcs 48,000 21,659 48,000 00 0.00% 5200 Travel 134,500 46,789 211,000 76,500 56.880/0 5300 Subscriptions Dues Memberships 118,000 102,031 115,800 -2,200 -1.86% 5400 Insurance 1,124,800 1,014,510 1,155,612 30,812 2.74% 5500 Utilities 211,500 218,685 218,500 7,000 3.31% 5600 Rent Leases Repairs 1,929,745 1,584,656 2,021,341 91,596 4.75% 5700 Legal Election Audit 787,500 1,442,408 823,000 35,500 4.51 % 5800 Other Operating 1,011,4551 1,131,119 1,034,739 23,284 2.30% 5900 Other 1,418,2151 00 2,548,3741 1,130,159 79.69%1 6,783,7151 5,561,8561. 8, 176,.36611,392,E55fl 20.53%1 6 6100 Site Improvements 8,000 1 23,5941 10,000 1 2,000 I 25.00% I 6400 Equipment 695,4831 322,5681 795,080 , 99,5971 14.32% I 7 7300 Interfund Transfer Out 7500 Student Financial Aid 20,0001 13,7341 20,0001 001 0.00%1 19,857,6271 18,066,5791.21,272,8271 1,415,200.1 7.13% I 2 COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Districtwide (9) :. :: .. :: Difference ::2008/2009 Adopted :\ 200812009YTD \1 200912010 Adopted ii Adopted to O~Difference··i BUdget Actual BUdget · 353,512 1 28q,~081323,512 1 -30,0001 -8·1~0f01 6 6400 Equipment 22,788 1 22, 788 1 00 1 -22,7881 -100.00% I 22,788 1 22,788 1 376,300 1 308,696 1 323,512\ .. -52,788'1 -14.03% I 1 ENDING BALANCE & TRANSFERS COAST COMMUNITY COLLEGE DISTRICT ADOPTED BUDGET Ending Balance (6) ;.0'00" •.•.• •.•.•.•.•.•'•.•-•.•.•.••• 0'0 """""~""~" 0"' :.~~ -:. IFundttol --uh~;~t;i~t~d·G;h·~·;~I·F~-h·d····l 1 t , ~..::..;~:.;.:::.;: ..;.:..,..: ;..;.:;..-;.;:..-r:;-•.•--•.:...... 1 1··.··.;.~~~/;~~9~~~.·~~~9/2~1~.·.~dd~t~~ 1.··•.•2008/2009·••••Adopted · ..·..1.•.. .. ••••••l·······. Difference o'.o·.·.••••..·D··,·".··e···.·r·.e··••·.n···..··c··..·..·..·e·.':·.. ..:.· Adopted to IC·· 11' Budget Actual Budget ... ._ _.._ ··1········· ····-633,-500-1-····························001········. .············001-·~d():~~~:50o·1············=100.00o/~i 5 5700 Legal Election Audit 5900 Other 7 7300 InterfundTransfer Out 7900 Reserve for Contingencies 1 20,221,664 1 00 1 15,274,100 I -4,947,564 1 -24.47% I 1 SECTION III GRAPHIC ILLUSTRATIONS OF BUDGET INCOME AND EXPENSE Coast Community College District 2009-201 0 Adopted Budget Workshop Presented by the District Budget Advisory Committee August 17, 2009 5:00 PM Presenters • Dr. Eduardo Arismendi-Pardi, Academic Senate, acc • Dr. Ding-Jo Currie, Interim Chancellor • Rodney Foster, Faculty, acc • Lee Fuller, Student, CCC • Raine Hambly, Classified, District • Cheryl Stewart, Faculty, CCC 2 Master Plan Goals • Plan drives the budget, which drives the programs, staffing, technology, infrastructures 3 Guiding Principles • Provide balanced programs and support services to ensure student access and success • Cultivate open, collaborative, and unified institutional culture • Communicate by regular, transparent, and authentic information • Respect and follow shared governance process agreed upon by constituencies 4 Fiduciary Responsibilities Chancellor District Colleges 5 Budget Development Process College Level • Discusses • Recommends • Researches • Recommends • Approves • Recommends to BOT 6 Budget Development Process District Level • Discusses • Recommends • Researches • Recommends • Approves 7 District Budget Advisory Committee • Minai Ajbani, Classified Representative, CCC • Judi Lagerlof, Classified Representative, acc • Eduardo Arismendi-Pardi, Academic Senate • Dean Mancina, CFE Representative President, acc • Michael Mandelkern, COMA Representative • C.M. Brahmbhatt, Vice Chancellor, • Kevin McElroy, Vice President, Administrative Administrative Services, District Services, CCC • Wes Bryan, President, GWC • Vangie Meneses, Acting President, CCC • Susana Castellanos-Gaona, Classified • Rich Pagel, Vice President, Administrative Representative, GWC Services, acc • Ding-Jo Currie, Interim Chancellor, District • Norma Pollaro, Confidentials Representative • Rodney Foster, Faculty Representative, acc • Jack Price, Coast CCA Representative • Lee Fuller, Student Representative, CCC • Diane Restelli, Academic Senate Representative • Raine Hambly, Classified Representative, and Faculty Representative, GWC District • Amir Shakoorian, Student Representative, GWC • Helen Hawthorne, Student Representative, • Cheryl Stewart, Faculty Representative, CCC acc • Denise Whittaker, Interim President, acc • Janet Houlihan, Vice President, Administrative • Danny Wojciechowski, CFCE Representative Services, GWC • Nancy Jones, Academic Senate Representative, CCC 8 50% Law Instructional Salaries & Benefits -Includes: faculty, teaching assistants, lab assistants -Does not include: librarians, non-teaching counselors and reassigned time Everything Else 9 50% Law History 2004-05 2005-06 2006-07 2007-08 2008-09 Instructional Salaries & Benefits 70,998,327 70,668,555 75,978,128 80,692,989 81,501,504 Total Expenses (Less Exclusions) 139,938,497 141,100,481 151,486,501 159,540,718 162,813,592 Percentage 10 Class Offerings - Active Sections Active· Sections -...... :s~):~;r'·······siicfs SuOG ..... 5ut117 S·uD8 S·uOD I #Sail> P05 FOG· F07 FOB FOI ... cee 164 ...... J64 210 .209 1tO cee 410 466 ...... :g~P.... 459 450 ·Grwc '~92' HH 243 242 'H,,7 CiWt; l,U"-l{ '[.tH4· 1~O39 1.00:2'" ...... 1.l.~..4tJ oce 189 .. 19B 322 .351 204 acc '1,8·56'" ·l,.853 1,965 2\084· 2ji'2~f ...... :""nrift) wet ········W01 '1108 : WOO W1Q ·eee "21f 22 ···..·.·.·.·.·.t.i·.·.·1.·.. '15 1" G-WC ~fl"" -4-·4 41 1-11 ? OOC 36 4·7 7.7.... 32 ? 11 Class Offerings - Census Seats e:en.·us Seats FaJl FQ5 F·OS·.. lS..O{:JO 9O,QC{l .:' U~.QO(). SO,QUO 14.•Q:fJ(i 'lQXK1O 12J.x.tO 6OAX.10 :··.·~ccc &l'I ••.... !iti. i: 5.Q,O(Xl ;,l' : ..:::·:·:::·:tffi::::::::·:·r;wf;:: JA' "; 3.000 '"",,,,.g. 4f.toeo 'lit :.:·';;;~itf::::xO-t.C'. 6,tW 30A)OO ... 4...000 2PJ)l)() 2,0fID 10.,000 .': :FOS fOG 506 S07 SOB. :...... SOU: ccc ...... ~.w~..... ace 4·:.500 00",0'00 4·JJ(ID aVAlon l.SOO '7{l:/1JtlO 3.c()o ~ccc.· £Al,J)Q.{l ~ ~ 2.500 ":::':'=MR:::::/G\¥~ ~'Gwe Q 1,ltt.)Q Q 4(l:A:Jon u ft· ·,,::::::t::~:::::::·,iD£.~> .LSOO :'.:l;l,J)'{)Q 1JWJ{J .20:,.6O(J 500: 10:,,000 .:.: wos· 12 2009-2010 BUDGET SHORTFALL AS PRESENTED IN GOVERNOR'S BUDGET A) Revenue Reductions District Apportionment Reduction $ 5J 050J OOO B) 2009-10 District Expenses Health Benefits Increase $ 600J OOO Step & Column Increase $ 1J 255J OOO Negotiated Salary Increase 2008-09 $ 1J 200J OOO Negotiated Salary Increase 2009-10 $ 120J OOO Statutory Benefits & PERSIncrease $ 190J OOO Total District Increase $ 3J 365J OOO C) Categorical Program Support Backfill to Protect Contract Employees 2009-10 $ 488 J 695 * Backfill Due to Lack of Stimulus Package 2009-10 $ 2J l16 J 167 Total Categorical Program Support $ 2J 604J 862 Total District Budget Shortfall $ 11,019,862 * The entire stimulus package may not be funded. If the entire stimulus package gets funded J these funds may be used to mitigate midyear budget cuts or become available at the end of year for next fiscal year. 13 2009-2010 BUDGET SHORTFALL AS PRESENTED IN GOVERNOR'S BUDGET as of 8/10/09 A) Revenue Reductions District Apportionment Reduction B) 2009-10 District Expenses Health Benefits Increase $ 600J OOO Step & Column Increase $ 1J 255J OOO Negotiated Salary Increase 2008-09 $ 1J 200J OOO Negotiated Salary Increase 2009-10 $ 120J OOO Statutory Benefits & PERSIncrease $ 190J OOO Total District Increase $ 3J 365J OOO C) Categorical Program Support Backfill to Protect Contract Employees 2009-10 $ 488 J 695 * Backfill Due to Lack of Stimulus Package 2009-10 $ 2J l16 J 167 Total Categorical Program Support Total District Budget Shortfall $ 11,822,688 * The entire stimulus package may not be funded. If the entire stimulus package gets funded J these funds may be used to mitigate midyear budget cuts or become available at the end of year for next fiscal year. 14 Proposed Budget Solutions 2009-2010 General Apportionment TARGET $ 11,019,862.00 One-Time Fund from Ending Balance $ 5,000,000.00 Reduction of Campus and District Office Operations (on-going) $ 2,000,000.00 Hiring Slowdown District-Wide (on-going) $ 2,000,000.00 Reduction in District-Wide Marketing $ 300,000.00 Reduction in District-Wide Travel/Conference $ 200,000.00 Reduction in Retiree Health Benefit Contributions from 3% to 2% $ 1,000,000.00 Available from Ending Balance for Categorical Programs to Protect Contract Employees $ 500,000.00 $ 11,000,000.00 15 Proposed Budget Solutions 2009-2010 General Apportionment as of 8/10/09 TARGET $ 11,822,688.00 One-Time Fund from Ending Balance Reduction of Campus and District Office Operations (on-going) $ 2,000,000.00 Hiring Slowdown District-Wide (on-going) $ 2,000,000.00 Reduction in District-Wide Marketing $ 300,000.00 Reduction in District-Wide Travel/Conference $ 200,000.00 Reduction in Retiree Health Benefit Contributions from 3% to 2% $ 1,000,000.00 Available from Ending Balance for Categorical Programs to Protect Contract Employees $ 500,000.00 $ 11,822,688.00 16 2009-2010 BUDGET ASSUMPTIONS • State did not provide any funding for COLA or growth for 2009-2010 • State reduced workload measures by 3.59%. • State reduced District apportionment by $5.852 million for 2009-10 (on-going). • State reduced categorical funding from as high as 62% to complete elimination of programs. • District to receive $2.1 million in stimulus package to backfill some of the categorical program cuts. • District assumes $3.365 million worth of ongoing expenses for 2009-10. • There is a very high possibility of not receiving any stimulus packages; and due to the declining revenue, the State may exercise mid-year budget cuts. • District is protecting all contract employee jobs during 2009-10. No layoff or furlough for 2009-10. • District is honoring its contractual obligations related to salary increase and step and column increase, maintaining same health benefits and professional development funds for faculty and staff. • District will experience severe downturn in revenue from State in future years. District acknowledges structural problem to its financial condition due to use of one-time money to balance 2009-10 budget along with increased expenses in future years. 17 Base FTES &Target Reduction 2008-09 Annual ACTUAL BASE PERCENT BASE PERCENT GROWTH UMMER FALL/ F/S FTES SUMMER Actual FTES INCREASE PERCENTAGE FTES FTES OF FTES 2008 SPRING ADDITIONAL 2009 2008-09 OVER! FTES INCREASE GROWTH 2008-09 FTES FTES EXPECTED FTES UNDER FROM BASE CCC 5,752 16.60% 5,752 1.10% 63 1,256 4,888 135 6,279 464 527 9.16% GWC 10,671 30.79% 10,671 1.10% 117 1,142 9,878 (312) 10,708 (80) 37 0.35% OCC 18,230 52.61% 18,230 1.10% 201 1,296 17,635 622 4 19,557 1,126 1,327 7.28% OIST 34,653 100.00% 34,653 381 ,694 32,401 445 4 36,544 1,510 1,891 5.46% Growth rate for the district is expected to be 1.1 %. 2009-10 TARGET BASE PERCENT BASE PERCENT GROWTH FALL/ F/S FTES SUMMER PROJECT FTES INCREASE PERCENTAGE FTES FTES OF FTE SPRING ADDITIONAL 2010 2009-10 OVER! FTES INCREASE GROWTH 2009-1 FTES EXPECTED FTES UNDER FROM BASE CCC 5,815 16.60% 5,815 -3,59% (209 GWC 10,788 30.79% 10,788 -3.59% (388 OCC 18,431 52.61% 18,431 -3.590/0 (663 OIST 35,034 100.00% 35,034 (1,260 Growth rate for the district is expected to be Minus 3.59 %. 2010-11 TARGET BASE PERCENT BASE PERCENT FALL/ F/S FTES SUMMER PROJECT FTES INCREASE PERCENTAGE FTES FTES OF SPRING ADDITIONAL 2011 2010-11 OVER! FTES INCREASE GROWTH FTES EXPECTED FTES UNDER FROM BASE CCC 5,606 16.60% 5,606 0.00% GWC 10,400 30.79% 10,400 0.00% OCC 17,768 52.61% 17,768 0.00% OIST 33,774 100.00% 33,774 Growth rate for the district is expected to be 0 %. 18 CATEGORICALPROGRAMS2009/10 08/09 TOTAL08/09 09/10Approved Proposed 09/10New 09/10District 09/10Final eONTRAeT GRANT eOLLEGE ADJBUDGET %eut BudgetStimulusFunds Allocation eontribution Allocation LABORONLY BasicSkills eee 114,940 32% 78,159 18,390 96,549 96,549 GWe 183,974 32% 125,102 29,436 154,538 154,538 oee 158,485 32% 107,770 25,358 133,128 133,128 ealWorks eee 133,621 32% 90,862 21,379 112,241 112,241 94,170 GWe 237,931 32% 161,793 38,069 199,862 199,862 75,148 oee 446,479 32% 303,606 71,437 375,043 375,043 74,496 DSPS eee 892,549 32% 606,933 142,808 749,741 749,741 374,165 GWe 763,076 32% 518,892 122,092 640,984 640,984 521,860 oee 1,129,888 32% 768,324 180,782 949,106 949,106 598,035 EOPS eee 342,296 32% 232,761 54,767 287,528 287,528 235,017 GWe 1,357,755 32% 923,273 217,241 1,140,514 1,140,514 524,203 oee 1,488,076 32% 1,011,892 238,092 1,249,984 1,249,984 589,803 eARE eee 33,518 32% 22,792 5,363 28,155 28,155 17,589 GWe 73,444 32% 49,942 11,751 61,693 61,693 6,852 oee 120,597 32% 82,006 19,296 101,302 101,302 14,732 Economic Dev GWe 205,000 62% 77,900 61,500 139,400 32,800 172,200 180,117 oee 220,764 62% 83,890 66,229 150,119 35,322 185,441 18,948 MatriculationeR eee 626,015 62% 237,886 187,805 425,691 100,162 525,853 372,982 GWe 739,396 62% 280,970 221,819 502,789 118,303 621,092 602,574 oee 1,138,287 62% 432,549 341,486 774,035 182,126 956,161 950,698 MatriculationNeR eee 124,064 62% 47,144 37,219 84,363 19,850 104,213 111,154 GWe 828 62% 315 248 563 132 695 0 Transfer&Articulation eee 4,000 62% 1,520 1,200 2,720 2,720 GWe 4,000 62% 1,520 1,200 2,720 2,720 oee 4,000 62% 1,520 1,200 2,720 2,720 Total RestrictedFunds 10,542,983 6,249,32C 2,116,167~,365,48C488,695~8,854,183 Part-TimeFacultyParity District-wide 1,520,706 62% 577,868 456,212 1,034,080 19 COMPARISON OF BEGINNING BALANCE AND REVENUE Combined General Fund ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 BEGI NNI NG BALANCE* FEDERAL REVENUE STATE REVENUE LOCAL REVENUE OTHER FINANCING *INCLUDES COLLEGE BEGINNING BALANCES 20 COMPARISON OF EXPENSES Combined General Fund ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL 2004-2005 2005-2006 2006-2007 2007-08 2008-09 CERTIFICATED SALARIES CLASSIFIED SALARIES STAFF BENEFITS BOOKS & SUPPLIES OTHER OPERATING EXP & SVCS CAPITAL OUTLAY STUDENT AID & OTHER OUTGO 21 COMPARISON OF STATE COLA vs. DISTRICT SALARY INCREASES 2000-2009 State Provided COLA 4.110/0 3.810/0 2000/0 0.000/0 2410/0 5.~/0 4.!)30/0 O.ffiO/o Zl. 810/0 1/2 Prior Year Growth at P2 0.$0/0 1.310/0 0.000/0 1.420/0 0.000/0 1.240/0 0.000/0 0.5)0/0 O.~/o 6.810/0 District Salary Increase 6.SOO/o 5.~/0 3.000/0 1.SOO/0 3.000/0 6.000/0 6.000/0 2 ~/o 41.400/0 *District salary increase for faculty only **District salary increase for faculty only. Others provided 2.11 % salary increase. 22 Actual Expenses 2008-2009 ACCT GENERAL CODE PURPOSE ok BEN ok ok BEN ok EXP ok ACADEM IC SALARIES 1000 71,247,206 57.0% 42.2% 4,321,458 29.7% 23.3% 15.5% ACADEM IC MANAGERS 1000 7,319,207 5.9% 4.3% 359,161 2.5% 1.9% 1.3% CLASSIFIED SALARIES 2000 39,299,253 31.4% 23.2% 9,065,127 62.3% 48.8% 32.4% CLASSIFIED MANAGERS 2000 7,100,489 5.7% 4.2% 795,134 5.5% 4.3% 2.8% TOTAL SALARIES 124,966,155 100.0ok 73.9°k 14,540,880 100.0ok 78.3°k 52.0ok EM PLOYEE BENEFITS 3000 44,072,466 26.1% 4,023,691 21.7% 14.4% TOTAL SAL. & BENEFITS 169,038,621 100.0ok 18,564,571 100.0ok 66.4°k SUPPLIESAND MATERIALS 2,631,583 1,657,763 5.9% OTH ER OP ER. EXP. & SERVo 18,407,268 4,234,519 15.2% CAPITAL OUTLAY 911,784 1,433,594 5.1% 2,085,127 2,068,510 7.4% Historical Percentage of Total Salary and Benefits to Total Expenditures 2004/05 2005/06 2006/07 2007/08 2008/09 85.3% 88.0% 84.1% 84.3% 87.5% 23 2008-2009 ACTUAL EXPENSES ACADEMIC SALARIES 1100 INSlRUCTffi. CQ\JTR,lCT 37,236,961 637,087 13.6% 1200 4,149,066 1,357,424 29.0% 1200 RELEASE lllVE 2,688,024 278,959 6.0% 1200 CERT~CQ\JTR,lCT 7,319,207 359,161 7.7% 1300 INSlRUCTffi.I-IClJRL Y 25,354,381 746,716 16.0% 1400 NQ\J-INSlRUCll~I-IClJRLY 1,818,774 1,301,272 27.8% 24 2008-2009 ACTUAL EXPENSES CLASSIFIED SALARIES 2100 NO\J-INSlR CO\JTR,lCT 30,450,103 65.6% 5,340,078 54.2% 2100 NO\J-INSlRUCll~~S 7,100,489 15.3% 795,134 8.1% 2200 INSlRUCll~ CO\JTR,lCT 3,751,639 8.1% 195,188 2.0% 2300 NO\J-INSlRUCll~I-IClJRLY 4,226,122 9.1% 2,779,009 28.2% 2400 INSlRUCll~ I-IClJRLY 871,389 1.9% 750,852 7.6% 25 2008-2009 ACTUAL EXPENSES Q-ange O:>ast 0:>1lege 2 83,741,518 10,056,874 93,798,392 Golden \/\est O:>lIege 3 50,181,497 7,186,704- 57,368,201 O:>astl ine O:>mm O:>llege 8 27,066,435 9,443,976 36,510,411 Distrid CJfice 1 13,418,354- 962,407 14,380,761 Distrid-Wde 6,9 18,666,579 308,696 18,975,275 (1) Funds available to college via budget allocation model which includes dedicated revenue (2) Categorical programs are restricted by the program guidelines 26 SITE DETAIL • UNRESTRICTED GENERAL FUND 2008-2009 ACTUAL EXPENSES DESCRIPTION ACCT GENERAL TOT CODE EXP 0/0 EXP 0/0 EXP 0/0 EXP 0/0 EXP 0/0 PURPOSE EXP 0/0 ACADEM IC SALARIES 1000 38,021,012 45.5% 22,734,337 45.3% 9,679,045 35.8% 1,560 0.0% 811,252 4.3% 71,247,206 36.9% ACADEM IC MANAGERS 1000 2,884,866 3.4% 1,858,873 3.7% 1,645,216 6.1% 930,252 6.9% 0.0% 7,319,207 3.8% CLASSIFIED SALARIES 2000 16,371,219 19.5% 10,130,026 20.2% 6,108,201 22.6% 6,060,932 45.2% 628,875 3.4% 39,299,253 20.4% CLASSIFIED MANAGERS 2000 2,161,339 2.6% 1,667,455 3.3% 1,214,638 4.5% 1,952,433 14.6% 104,624 0.6% 7,100,489 3.6% SUPPLIES AND MATERIALS 4000 1,454,048 1.7% 455,634 0.9% 372,992 1.4% 98,628 0.7% 250,281 1.3% 2,631,583 1.4% OTH ER OP ER. EXP. & SERVo 5000 5,725,190 6.8% 2,969,024 6.0% 2,995,914 11.1 % 1,155,284 8.6% 5,561,856 29.8% 18,407,268 9.5% CAPITAL OUTLAY 6000 254,602 0.3% 118,977 0.2% 110,736 0.4% 81,307 0.6% 346,162 1.9% 911,784 0.5% OTHER OUTGO 7000 143,780 0.2% 61,583 0.1% 66,030 0.2% ---0.0% 1,813,734 9.7% 2,085,127 1.1% 27 HEALTH BENEFITS $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 $0 Self Insured HMO DentalNision Other Ii 2008-09 Budget ml2008-09 Actual ml2009-10 Budget 28 2009-2010 HEALTH BENEFITS 14,000 $12,675 12,000 10,000 8,000 6,000 4,000 1,387 2,000 883 $871 $198 # of Employees 2009-10 Cost Per Employee II Self Insured III HMO IE] Dental II Vision 121Other I 29 College Reports • eee - Dr. Vangie Meneses • Gwe- Wes Bryan • aee - Denise Whittaker 30 2008-2009 Ending Balance District Wide E3eginnirg Balarce 23,OO1,CID UTestrictoo GF Reven...e + 100,570,001 UTestrictoo GF Bq:a1se 193,074,383 District Wide Ending Balance 21,006,788 Entity Balarces Q-arge O:ast Qjlege 516,916 Gdden West Qjlege 24,495 O:astline Q:nnunity Qjlege 633,204 District Site 317,119 Tdal Entity Balarces 1,491,734 NET DISTRICT ENDING BALANCE 19,605,054 Transfer fa- O1-Gdrg Bq:a1ses 5,852,Bd> Resavefa- O:teg:rical B:£kfill 488,695 Resave fa- Md-Year 8Ldget ills DISTRICT GENERAL RESERVE (60/0 of GF) 13,263,533 31 Budget Shortfall Forecast for Future Years - 2010-11 2011-12 2012-13 A) 2009-10 Budget Reduction $ 5,000,000 $ 5,000,000 $ 5,000,000 (covered by one-time funds) Estimated Mandatory Increase (1 %) STRS $ 540,000 $ 1,080,000 $ 1,080,000 PERS $ 430,000 $ 860,000 $ 860,000 $ 5,970,000 $ 6,940,000 $ 6,940,000 B) To Protect Categorical Contract Employees $ 1,500,000 $ 1,500,000 $ 1,500,000 C) Negotiable Item s Salary Increase CFE $ 400,000 unknown unknown CFE/Classified unknown unknown unknown CCA unknown unknown unknown CDMNOther unknown unknown unknown Health Benefits $ 600,000 $ 1,200,000 $ 1,800,000 Step & Column $ 1,200,000 $ 2,400,000 $ 3,600,000 $ 2,200,000 $ 3,600,000 $ 5,400,000 TOTAL SHORTFALL $ 9,670,000 $ 12,040,000 $ 13,840,000 CUMULATIVE SHORTFALL $ 9,670,000 $ 21,710,000 $ 35,550,000 Assumptions There will be no COLA or Growth Funds available for next 3 years. PERS and STRS increase for next two years is limited to 1%. Faculty contract will expire June 30,2011. Health benefits and automatic step/column increases will continue in future years. CFE/Classified and CCA Contract will expire June 30, 2010. Health benefits and automatic step/column increases will continue in future years. District will backfill categorical contract employees up to $1.5 million to protect contract employees' jobs and services. 32 Budget Shortfall Forecast for Future Years as of 8/10/09 2010-11 2011-12 2012-13 A) 2009-10 Budget Reduction (covered by one-time funds) Estimated Mandatory Increase (1 %) STRS $ 540,000 $ 1,080,000 $ 1,080,000 PERS $ 430,000 $ 860,000 $ 860,000 $ 6,792,688 $ 7,762,688 $ 7,762,688 B) To Protect Categorical Contract Employees $ 1,500,000 $ 1,500,000 $ 1,500,000 C) Negotiable Items Salary Increase CFE $ 400,000 unknown unknown CFE/Classified unknown unknown unknown CCA unknown unknown unknown COMA/Other unknown unknown unknown Health Benefits $ 600,000 $ 1,200,000 $ 1,800,000 Step & Column $ 1,200,000 $ 2,400,000 $ 3,600,000 $ 2,200,000 $ 3,600,000 $ 5,400,000 TOTAL SHORTFALL CUMULATIVE SHORTFALL Assumptions - There will be no COLA or Growth Funds available for next 3 years. - PERS and STRS increase for next two years is limited to 1%. - Faculty contract will expire June 30, 2011. Health benefits and automatic step/column increases will continue in future years. - CFE/Classified and CCA Contract will expire June 30, 2010. Health benefits and automatic step/column increases will continue in future years. - District will backfill categorical contract employees up to $1.5 million to protect contract employees' jobs and services. 33 Looking ahead ... 1. Start 201 0-11 and future years budget planning NOW! 2. Enhance prudent fiscal management. 3. Increase alternative/external revenue streams. 4. Collective efforts from EVERYONE Coast &our communities. 34 SECTIONIV . BUDGET ALLOCATION MODEL 2009-2010 ADOPTED BUDGET ALLOCATION 2009-2010 8/14/2009 13:50 ESTIMATED INCOME UNRESTRICTED REVENUES I. DISTRICTWIDE NET ENDING BALANCE (WITHOUT CAMPUS BALANCES) 13,782,366 LESS TRANSFER TO ON-GOING EXPENSES (5,822,688) DISTRIBUTION OF ENDING BALANCE 19,605,054 RESERVE FOR CONTINGENCY (6%») 13,293,671 TRANSFER TO ON-GOING EXPENSES 5,822,688 RESERVE FOR CATEGORICAL BACKFILL 488,695 RESERVE FOR MID-YEAR BUDGET CUTS o II. UNRESTRICTED REVENUES 178,860,866 A. FTE REVENUES (0°..'0COLA, PROP TAX SHORTFALL, APPORT REDUCTION) 166,800,000 1) GENERAL 65,000,000 2) LOCAL PROPERTY TAXES 87,500,000 3) ENROLLMENT FEES 14,300,000 B. OTHER GENERAL REVENUES 6,238,178 1) STATE 5,358,678 a) LOTTERY INCOME @ $111 PER FTE 4,200,000 b) 2%)ENROLLMENT ADMINISTRATION 124,598 C) PART TIME FACULTY PARITY 1,034,080 2) LOCAL 879,500 a) INTEREST INCOME 600,000 b) JOINT USE DEVELOPMENT 210,000 c) LA HABRA RENTALS 69,500 C. TRANSFER FROM ENDING~BALANCE 5,822,688 ONE TIME FUNDS ONLY. DISTRICT MUST IDENTIFYTHESE / CUTS DURING 2009-10 TO BALANCE 2010-11 BUDGET. CURRENT YEAR ESTIMATED REVENUE 178,860,8661 Page 1 DISTRICTWIDE EXPENSES (ADMIN 9) RELEASE TIME POSITIONS (94300X, 943010, 94380X) 1,054,154 HR SEDLEMENTS /INSTR REPLACEMENT (9818XX) 103,658 LEGAL/CONSULTING FEES (96062x, 96092X) 555,000 PROF DEV / RETRN (982301, 982401, 982501, 98260X, 982701) 453,599 DIS MAINTENANCE (963501,966140,967001) 2,136,787 EMPLOYEE RECOGNITIONIWELLNESS (960710,982801, 98290( 45,000 DIS CAPITAL PROJECTS (963863) 388,380 RETIREE HEALTH BENEFITS - CURRENT (982903) 8,844,800 DIS SYSTEM IMPROVEMENT (963801) 463,050 RETIREE HEALTH BENEFITS - PAST SVC L1AB (983101) o STUDENT RECRUITMENT / COUNCIL (969010, 969020, 96~101) 19,300 FIXED ASSET MANAGEMENT (984501, 984502, 963701) 76,500 DIW PRINTING (980630, 981630, 981635) 41,000 DIW CONSTRUCTION & PLANNING PROJ (986310, 986320) 70,000 EMPLOYEE RECRUIT / HR STUDIES (981700, 9819XX, 982001) 174,854 ENVIRONMENTAL HEALTH &SAFETY (986600) 538,661 DIW SERVICES (9607XX,98061 0,980620,980900) 541,865 TRANSPORTATION &VEHICLE MAINT (987000) 345,773 DIW BODLED WATER/SEWER (981010,986900) 145,000 STUDENT TRANSPORTATION (987800) 603,807 MEMBERSHIPS (980625) 110,000 ED SERVICES INDIRECT EXPENSES (969505) 48,392 FISCAL AUDIT (960610) 180,000 COMMON COURSE NUMBERING (969550) 30,000 PROPERTY CASUALTY INSURANCE (980300) 1,153,000 * HOLDING FOR PART TIME PARITY FUNDS 1,034,080 HOLDING FOR FEDERAL STIMULUS BACKFILL (980612) 2,116,167 FOR DISTRIBUTION o SUB TOTAL 6,962,390 SUB TOTAL 14,310,437 CURRENT YEAR TOTAL DISTRICTWIDE EXPENSE (ADMIN 9) 21,272,8271 * HOLD FOR DISTRIBUTION TO COLLEGES Page 2 FIXED COSTS ORANGE COAST GOLDEN WEST COASTLINE DISTRICT TOTAL CONTINUING FIXED COSTS 6,931,187 4,497,098 1,388,440 14,655,325 27,472,050 TRANSFER TO FTES DISTRIBUTION 0 0 0 Q 0 APPROVED NEW POSITIONSITRANSFERS 83,516 -83,516 0 NEGOTIATED INCREASES SALARY INCREASES 456,664 279,531 117,867 86,047 940,109 LONGEVITY 18,122 6,066 12,947 2,846 39,981 ADJUNCT SALARY INCREASES 140,894 97,244 66,125 0 304,263 SABBATICAL I PROF DEVELOPMENT 541 319 84 0 944 STEP AND COLUMN INCREASES 632,947 384,625 161,916 105,047 1,284,535 HEALTH & WELFARE BENEFITS 216,756 123,489 133,416 -23,505 450,156 STATUTORY CONTRIBUTION INCREASES -239,348 -238,570 91,730 -68,013 -454,201 NET CONTINUING FIXED COSTS 1,226,576 736,220 584,085 18,906 2,565,787 BASIC ALLOCATION 3,875,136 3,875,136 3,321,545 0 11,071,817 Q 0 TOTAL 12,032,899 9,108,454 5,294,070 14,674,231 41,109,654 CURRENT YEAR FIXED COSTS 41,109,6541 IN 1990 WHEN THE CURRENT MODEL WAS FIRST ADOPTED ACTUAL FACULTV SALARY EXPENDITURES, BOTH CONTRACT AND ADJUNCT, WERE CONSIDERED AS FIXED COSTS. SINGE THAT TIME, WHEN MONEY WAS AVAILABLE, THE NUMBER WAS INCREASED BY THE COST OF ALL SALARY AND HEALTH BENEFIT INCREASES. Page 3 FTES CALCULATIONS AND DISTRIBUTION ORANGE COAST GOLDEN WEST COASTLINE 2009-2010 TARGET CREDIT FTES 17,768 10,400 5,606 33,774 NET NON-CREDIT FTES (@ 60.13%) OF CREDIT) 14 10 323 347 ACTUAL NON-CREDIT FTES 24 17 537 578 TOTAL FOR DISTRIBUTION 17,782 10,410 5,929 34,121 % OF TOTAL 52.11% 30.51% 17.38% 100.000/0 PREVIOUS YEAR'S FTES DISTRIBUTION (INCLUDING GROWTH) 108,480,910 CURRENT YEAR FTES REVENUE DISTRIBUTION (SAME AS PREVIOUS YEAR) 118,480,910 TRANSFER FROM FIXED COSTS o ADDITIONAL FUNDS 2,000,000 TOTAL AVAILABLE FOR DISTRIBUTION 120,480,910 DISTRIBUTION EQUALS TOTAL ACTUAL FTES 3,531 $ PER FTES DIVIDED INTO TOTAL AVAILABLE REVENUE AND THEN MULTIPLIED BY COLLEGE ACTUAL FTES TOTAL AVAILABLE $ DIVIDED BY 120,480,910 TOTAL FTES FOR DISTRIBUTION 34,121 3,531 FTES REVENUE DISTRIBUTION ORANGE COAST GOLDEN WEST COASTLINE TOTAL FTES REVENUE = FTES X 3,531 62,788,064 36,757,606 20,935,240 120,480,910 CURRENT YEAR TOTAL FTES DISTRIBUTION I 120,480,9101 Page 4 TOTAL 2009-2010 BASE ALLOCATION FIXED FTES 2009-2010 BASE % OF TOTAL COSTS REVENUE ALLOCATION UNREST REV ORANGE COAST 12,032,899 62,788,064 74,820,963 40.92% GOLDEN WEST 9,108,454 36,757,606 45,866,060 25.08% COASTLINE 5,294,070 20,935,240 26,229,310 14.34% DISTRICT OFFICE 14,674,231 14,674,231 8.020/0 DISTRICTWIDE (ADMIN 9) 21,272,827 21,272,827 11.63% TOTAL 62,382,481 120,480,910 182,863,391 100.00% FUNDING PER FTES ALLOCATION BASE BALANCE FUNDING / FTES ALLOCATION (WITHOUT BASE) OCC 74,820,963 3,875,136 70,945,827 3,990 GWC 45,866,060 3,875,136 41,990,924 4,034 CCC 26,229,310 3,321,545 22,907,765 3,864 146,916,333 11,071,817 135,844,516 3,981 TOTAL FUNDING WITH ADMIN 9 ALLOCATION (INFORMATION ONLY) TOTAL ADMIN 9 TOTAL FUNDING FUNDING ALLOCATION ALLOCATION PER FTES OCC 74,820,963 9,849,916 84,670,879 4,762 GWC 45,866,060 6,038,105 51,904,165 4,986 CCC 26,229,310 3,452,996 29,682,306 5,006 DIST 14,674,231 1,931,811 16,606,042 Page 5 DEDICATED REVENUE SOURCE ORANGE COAST GOLDEN WEST COASTLINE TOTAL CONTRACT ED 50,000 0 1,250,000 1,300,000 COSMETOLOGY 0 100,000 0 100,000 SUBLEASE/RENTALS 800,000 832,500 120,000 1,752,500 EARLY CHILDHOOD 501,000 0 0 501,000 TRANSCRIPT FEES 90,000 60,000 80,000 230,000 NON-RESIDENT TUITION 4,800,000 1,775,000 380,000 6,955,000 CLASS AUDIT FEES 2,000 3,000 2,000 7,000 LIBRARY FINES 10,000 0 0 10,000 NON-RES APP FEE 15,000 6,000 500 21,500 OTHER STUDENT FEES 0 81,221 0 81,221 TELECOURSE PRODUCTION 0 0 865,700 865,700 PARKING FINES 320,000 150,000 1,000 471,000 ENTERPRISE REIMBURSEMENTS 400,000 487,500 0 887,500 EXTENDED EDUCATION 130,000 0 0 130,000 OTHER INCOME Q 40.000 Q 40.000 TOTALS 7,118,000 3,535,221 2,699,200 13,352,421 CURRENT YEAR TOTAL DEDICATED REVENUE 13,352,4211 Page 6 2009-2010 TOTAL GENERAL FUND ALLOCATION ALL REVENUES AVAILABLE UNRESTRICTED REVENUE 178,860,866 UNRESTRICTED FUNDS AVAILABLE 178,860,866 DEDICATED REVENUE 13,312,421 AMOUNT NEEDED TO FULLY FUND BASE ALLOCATION 182863391 CAMPUS ENDING BAL. 1,491,734 DIFFERENCE (IF NEG = TARGET REDUCTION) -4,002,525 DISTRICT ENDING BAL. 13,782,366 TOTAL 207,447,387 DIFFERENCE o IF POSITIVE HOLD FOR DISTRIBUTION 0/0OF TOTAL SHARE OF ADJUSTED TOTAL 2009-2010 BASE %OF WITHOUT TARGET BASE DEDICATED 2009-2010 ALLOCATION TOTAL DISTRICTWIDE REDUCTION ALLOCATION REVENUE ALLOCATION ORANGE COAST 74,820,963 46.30% -1,853,281 72,967,682 7,118,000 GOLDEN WEST 45,866,060 -1,136,082 44,729,978 3,535,221 COASTLINE 26,229,310 14.34% 16.23% -649,688 25,579,622 2,699,200 DISTRICTWIDE ADMIN 9 21,272,827 11.63% o 21,272,827 DISTRICT OFFICE 14,674,231 8.02% -363,474 14,310,757 TOTAL 182,863,391 100.00% -4,002,525 178,860,866 13,352,421 IF CURRENT YEAR UNRESTRICTED REVENUES ARE LESS THAN TOTAL ALLOCATION PLUS POSITIVE FOR THE BASE ALLOCATION, THE DIFFERENCE WILL BE CUT DISTRIBUTION EQUALS TOTAL PROPORTIONATELY FROM ALL DISTRICT ENTITIES. IF THE REVENUES AVAILABLE. AMOUNT IS GREATER, IT WILL BE HELD FOR DISTRIBUTION. 2009-2010 ALLOCATION ORANGE COAST 80,085,682 GOLDEN WEST 48,265,199 COASTLINE 28,278,822 DISTRICTWIDE ENDING BALANCE 13,782,366 DISTRICTWIDE (ADMIN 9) 21,272,827 TOTAL ENTITY BALANCES 1,491,734 DISTRICT OFFICE 14,310,757 TOTAL ALLOCATION 192,213,287 RESERVE & TRANSFERS 15,274,100 TOTAL BUDGET 207,487,387 TOTAL 207,487,387 Page 7 SECTION V HEALTH BENEFIT COMPARISON 2008-2009 ACTUAL EXPENSES 2009-2010 PROJECTED INCREASES CCCD HEALTH BENEFITS REPORT 2009·2010 ADOPTED BUDGET MEDICAL PLANS 8/14/2009 SELF INSURED MEDICAL PLAN CLAIMS JULY $1,117,754 $603,787 $659,221 $705,041 $716,138 $11,097 1.57%) 0.00% $723,299 $7,161 AUGUST 781,371 824,244 756,207 926,666 983,547 $56,881 6.14% $993,382 $9,835 SEPTEMBER 1,103,394 592,315 1,110,597 800,773 1,111,553 $310,780 38.81% $972,669 ($138,884) OCTOBER 1,001,133 841,919 787,018 970,851 932,191 ($38,660) -3.98% $941,513 $9,322 NOVEMBER 999,462 839,256 961,882 880,450 724,117 ($156,333) -17.76% $731,358 $7,241 DECEMBER 385,660 477,923 330,690 423,536 376,407 ($47,129) -11.13% $380,171 $3,764 JANUARY 1,150,607 1,330,059 1,177,552 1,231,733 1,239,669 $7,936 $1,252,066 $12,397 FEBRUARY 605,410 611,900 779,678 1,547,630 757,328 ($790,302) $764,901 $7,573 MARCH 652,662 832,175 696,638 957,875 880,284 ($77,591) -8.10% $889,087 $8,803 APRIL 665,513 733,674 912,334 912,723 1,013,496 $100,773 $873,860 ($139,636) MAY 732,736 1,026,284 999,079 951,760 924,605 ($27,155) -2.85% $933,851 $9,246 JUNE 774,325 743,484 796,505 792,134 1,105,839 $313,705 39.60% 0.00% $1,071,983 ($33,856) EXCESS CLAIMS -116,172 -108,098 -100,778 -702,734 -406,977 $295,757 O.OO°J'o 0.00% $0 $0 TOTAL 9,853,855 9,348,922 9,866,623 10,398,438 10,358,197 -40,241 1.64% 10,528,141 $169,944 AVERAGE 821,155 779,077 822,219 866,537 863,183 -3,353 -0.39% 1.64% 877,345 $14,162 PRESCRIPTION DRUG PROGRAM 12 MONTHS 4,474,970 4,628,350 4,948,745 5,088,954 5,466,536 $377,582 $5,493,869 $27,333 AVERAGE 372,914 385,696 412,395 424,080 455,545 $31,465 7.42% 0.50% $457,822 $2,278 PRESCRIPTION ADMINISTRATIVE FEE 12 MONTHS 6,523 9,900 14,903 20,509 12,366 ($8,143) -39.70°J'o $12,366 $0 STOP-LOSS INSURANCE 12 MONTHS 708,849 635,444 780,484 835,358 940,620 $105,262 12.60°J'o $959,432 $18,812 ADMINISTRATIVE FEE - PCA 12 MONTHS 450,736 461,351 503,894 492,823 510,094 $17,271 3.00°J'o $525,397 $15,303 CONSULTANT FEE - DRIVER 12 MONTHS 55,000 55,000 55,000 55,000 55,000 $0 $55,000 $0 CONVERSION FEE 12 MONTHS 7,235 6,738 6,654 6,387 6,217 $170) -2.66% 0.00% $6,217 mQtr~~.~§IillI::I:r"ISlJ:8EttMEDI.(J~LLf;nL~N::':::::::·. ···:>::::j::,:/·:::·;:<••:!::U:.·::::.:::::::::::;::.:::-::;·:·:::m::>.:::·"::.:.,.:::,.,>.,,::~..,::< ...... ·:::,~.:A.·i)::":~.·,jj\.982::.:.:::.:~::::::.:·.~:~'.F.'.,·.::.~ «"X':l2"MONmHS,,"<,::,',,<·:"·'<"':.S"S5:Z·':l68';':1511&"7'05X:"16:176"313':.:..:':.::.:.:.':,~::.:::=.•..::.'~:.::.':::'.:.'':.:.'.:.:.::::8::·..••....::.·:..::::.:::9::.:.:.:.'.::.::::::.:::7:"'::.• .. :: .•...... :::.::.•:(::.. •.:::•.:::.::.::::.;::.I:::::.• .1••.::::i::7:..::..:.::;.::.:.:3:•. .. ••..:.39.:••.·.•.00.:.::.::.;:::::.• ~.~i1SMRt:~¥E~S,,:::;!;!,:::••ii:'iiii.i'···'\i!:!!~:!.i!!ii!!~:[~~1::!i:::"i:i!:';.i~!:;'i'::::1!;'~Q::!';:ii:::'·ii!:!.!'!:·";i~!~~:'·!,!::·..:,;.. '" '''0 .•... , I 12 MONTHS 1,813,347 1,977,785 2,205,931 2,466,019 2,747,396 281,377 11.41% 9.40% $3,005,742 258,346 PACIFICARE 7.25% $6,205,387 419,226 <~'rI ":L.::::::."~,,,:,.,,.::''':'''::~ m:c)I':~I;:lA.l4l.4:.,.,el:;U~~I.4:.I?IWJ:\NS: ...:.•'::;:::::.:.'.> .. "'~..'...... :.'.:::..::. '::)",'":::':".,,":'."",."""" ..,.: ',' ••,.,." •. 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MONTHLY MONTHLY MEDICAL SINGLE RATE FAMILY RATE TOTAL SELF INSURED 631 $520.95 756 $1,503.06 $17,580,422 KAISER 133 $408.31 193 $1,050.98 $3,005,742 PACIFICARE 171 $444.56 386 $1,179.44 $6,205,387 TOTAL 935 1,335 TOTAL MEDICAL $26,791,551 DENTAL 770 $55.94 1,328 $143.67 $2,806,336 VISION 636 $8.00 1,328 $20.52 $388,055 OTHER INSURANCE $1,977,226 TOTAL PROJECTED WITHOUT RESERVE FOR RUNOUT CLAIMS $31,963,168 FUNDS AVAILABLE FROM EMPLOYEES & RETIREES $3,854,536 GENERAL FUND CONTRIBUTION REQUIRED FOR HEALTH INSURANCE $28,108,631 # OF EMPLOYEES COVERED 2,196 PER EMPLOYEE COST FOR 2009-10 12,800 NET $ INCREASE FROM ACTUAL 2008-09 TO PROJECTED COST FOR 2009-10 $809,037 NET °k INCREASE FROM ACTUAL 2008-09 TO PROJECTED COST FOR 2009-10 2.960/0 NET $ INCREASE FROM BUDGETED 2008-09 TO PROJECTED COST FOR 2009-10 $733,758 NET % INCREASE FROM BUDGETED 2008-09 TO PROJECTED COST FOR 2009-10 AVAILABLE RESERVE AS OF 6/30109 FOR RUNOUT CLAIMS $1,688,927 PROJECTED RESERVE REQUIRED FOR IBNR MEDICAL CLAIMS AS OF 6/30109 $1,700,000 DISTRICT ADMINISTRATION IS RECOMMENDING FUNDING OF $12,800.00 PER EMPLOYEE BASED ON HISTORICAL PERFORMANCE OF LAST TEN YEARS. 3 CCCD HEALTH BENEFITS COST COMPARISON 2005-06 THROUGH 2009-10 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 o 2005-06 Actual 2006-07 Actual 2007-08 Actual 2008-09 Actual 2009-1 0 Budget E3Medical II DentalNision II Other 4 CCCD 2009-10 HEALTH BENEFITS $20,000,000 ... __ .. ., .. -_ .. ------1 .7~-i ttl> '. '. tf7> >(/'->6',. .,~()~>.t6'() ~\16'O.. () ~~f< $16,000,000 $8,000,000 fill $4,000,000 •••••••• ::.: "::::t8888:~ ...... ~:xx>oq $0 Self Insured HMO DentalNision Other 82008-09 Budget [] 2008-09 Actual l!92009-10 Budget 5 CCCD 2009-10 HEALTH BENEFITS 14,000 $12,675 12,000 10,000 8,000 6,000 4,000 1,387 2,000 $1,338 # of Employees 2009-10 Cost Per Employee ~Self Insured rnHMO o Dental &tIVision ~Other 6