1. Summary Operating Statements
For the Period
September 1, 2013 ‐ January 31, 2014
For the Meeting of the Board of Trustees ‐ February 27, 2014
for
Houston Community College System
&
Houston Community College Public Facility Corporation

2. Table of Contents
For the Period September 1, 2013 ‐ January 31, 2014
For the Meeting of the Board of Trustees
Houston Community College System
Memorandum
Management Discussion & Analysis
Fund Balances
Fund Balance Statement
1
Operating Summary
HCCS Unrestricted Revenue & Expenditures
2
Auxiliary
Sources and Uses of Auxiliary Funds
3
Balance Sheet
Balance Sheet by Fund
6
Budgets
Adjusted Budgets by Division
7
Exemptions/Waivers
Exemptions & Waivers Detail
8

3. Managements Discussion and Analysis
Thru January 31, 2014
Total revenues and expenditures by expense type for the Operating Fund for 2013‐2014 are reported on page one, behind
the tab Detailed Financial Statements. Highlights of financial activities year‐to‐date are as follows:
Revenues

State Appropriations received year to date totaled $29,787,470, 3.6% below last year. The reduction is namely due
to one‐time funding issued to community colleges for the previous biennium. Under Article IX, the state provided
this supplemental funding in the prior biennium of $1.4M per year. The state adopted a new funding formula during
the 83rd Legislative Session; 10% of appropriations will be based on student success points and must be earned.
However, for the first biennium, the state waived the use of the formula and will grant each community college full
funding. Total biennium funding was reduced by 1.5% compared to the previous biennium. Total appropriations
received are expected to be $69,202,364.

Ad Valorem Tax collections totaled $57,233,085 year‐to‐date. The tax rate for FY 2014 will remain the same as the
prior year tax rate at $0.097173. However, the proportion of tax revenue applied to operations will decrease this
year due to the increase in tax revenue applied to debt service. We project that the total tax revenue for the fiscal
year will be $102,727,379, which is a 5% decrease compared to the previous year.

Tuition and Fees net revenue year to date totaled $84,763,528 which is 2.2% lower than the same time last year. Fall
2013 enrollment shows a 1.3% decrease to‐date. We are projecting tuition and fees revenue to be $101,744,369.

Tuition & Fee‐Extended Learning receipts totaled $3,999,031 year to date, 5.2% above last year. Total tuition and
fees‐Extended Learning at fiscal year end are expected to be $6,565,665.
Total revenue collections, net of exemptions and waivers, totaled $177,034,165 year‐to‐date. Revenue, net of
exemptions & waivers, and transfer‐ins are expected to be $304,721,296 at fiscal year end.
Expenditures

Total Salaries are $69,770,185 year‐to‐date, 3.8% above the previous year, namely due to the 3% annual salary
increases. Salary expense at year‐end is expected to increase by $1.5M due to changes in TRS guidelines. Total
salaries at year end are expected to be $172,912,305.

Benefits costs totaled $7,694,812 year‐to‐date, 5.6% above last year. This increase is due namely to the reduction in
the state's contribution to TRS and ORP and an increase in health insurance premiums. Due to TRS rule changes,
benefits at year‐end are expected to increase by $1.5M. Total benefits at fiscal year end are expected to be
$19,722,603.

Athletic Field Project ‐ In April 2012, the Board approved approximately $4.1M in Auxiliary funds for six athletic
fields. This amount has been set aside from the Auxiliary Fund Balance.

Contracted services year‐to‐date totaled $8,846,878, 17.4% above the previous year. The increase is namely due to
an increase in janitorial, security and facility maintenance. Additional IT projects also contributed to the increase.
Total Contracted Services at year‐end are expected to be $26,538,061.
i

4. Managements Discussion and Analysis
Thru January 31, 2014

Instructional & Other Materials year‐to date totaled $3,900,823, 43% above last fiscal year. IT upgrades and
additional software contributed to the increase. Expenses in this area are expected to be $12,137,889 at year end.
Total operating fund expenditures year‐to‐date total $114,635,129. We are projecting expenditures to be
$305,350,875 at fiscal year end.

Budget Priorities funding allocated for the year are detailed below through January 31, 2014.
Budget Commitments/ Priority Funding
Expense:
Budget
Position Management
$ 2,374,415
1
New Funding Requests
Increase in FT Faculty to Meet SACS Requirement
QEP Additional Funding
Investment in Retention and Completion
Faculty Compensation Committee Request
Police Staffing ($6.6M over 5 years)
Security Upgrades ($4M over 4 years)
Designated Fund Balance Transfer
Other
5,535,476
1,300,000
125,000
2,500,000
527,000
1,320,000
1,000,000
‐
49,500
Total Budget Commitments/Priorities
$
14,731,391
1
Items requested during the budget planning process for new funding (i.e. Equipment, personnel, adjunct faculty
funding, etc..)
ii

5. Operating Statement ‐ Unaudited Fund Balalnces (Across all Funds)
as of January 31, 2014
Funds
Unrestricted
Restricted
Auxiliary1
Loan &
Endowments
Scholarship
7
Agency Unexpended Plant
Retire of Debt
Invest in Plant
PFC
Grand Total
Fund Balance as of 9/1/2013, Audited $ 89,452,802 $ 8,722,535 $ 9,026,196 $ 509,932 $ 705,617 $ (59,611) $ 3,149,255 $ 9,482,219 $ 224,400,116 $ (6,325,820) $ 339,063,240
Revenue2 177,034,165 14,578,177 8,105,250 5,604 76,092,488 10 1,832,206 19,254,603 ‐ 3,922 296,906,425
Expenses
Salaries
Employee Benefits
Supplies & General Exp
Travel
Marketing Costs
Rentals & Leases
Insurance/Risk Mgmt
Contracted Services
Utilities
3
Other Departmental Expenses
Instructional and Other Materials
Maintenance and Repair
6
Transfers In/Out
Debt
Capital Outlay
Depreciation
Scholarship Distribution
Total Expenses
69,770,185
7,694,812
2,009,012
356,099
461,990
1,199,402
6,465,806
8,846,878
2,785,993
512,747
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
90,503
19,934
‐
‐
‐
678
‐
105,547
‐
‐
‐
‐
‐
‐
‐
‐
173,546
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
76,030,270
13,880,976
2,464,153
433,807
498,099
1,281,405
6,468,772
11,300,975
2,943,208
838,688 24,913 2,444,214 ‐
4 & 5
2,561,991
5,563,475
96,147
49,123
13,106
53,617
2,287
1,505,120
‐
‐
‐
‐
‐
‐
‐
3,307,815
3,900,823 82,779
101,436 ‐
595,522 253,646 5,674 ‐
‐
‐
78,411 ‐
121,702 ‐
133,576 ‐
‐
‐
‐
‐
4,206,739
1,066,828
6,168,004
46,334
3,495,581
‐
(2,499,383)
‐
‐
‐
78,038,915
76,130,690
‐
‐
‐
‐
(4,095,000)
‐
50,639,782
‐
‐
‐
‐
7,954,556
‐
615,397
105,082
‐
(0)
4,330,353
54,587,483
7,954,556
‐
47,016,722 173,546
7,954,556
720,479 190,755,439
‐
‐
249,251
‐
3,094,843
602,755
358,995
28,586
23,002
27,708
679
669,885
157,215
4,095,000
‐
97,787
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
114,635,129 10,455,455 11,707,777 ‐
(3,668,621)
3,668,621
‐
‐
Net of Revenue/Expenses
62,399,036 4,122,722 (3,602,527) 5,604
(38,202) 10
(45,184,517) 19,081,057 (7,954,556) (716,557) 28,112,071
Fund Balance Entries
Debt Funded
(578,639) (7,328)
Fund Balance as of 01/31/2014
$ 151,273,199 $
12,837,929 $ 5,423,669 $ 515,536 $
667,415 $ (59,601) $ 3,090,965 $ 28,563,276 $ 222,552,388 $
(7,042,377) $ 417,822,398
45,126,227
1
Inculdes Foundation expenses of approx. $1.6M (since inception) supplemental funding approved by the Board.
2
Revenue in Unrestricted Fund is shown net of Exemptions/Waivers, namely $5.1M for Dept. of Corrections & Dual Credit waivers.
3
Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accredition fees, Graduation Expense, Elections Expense).
4
Expenses of $3,900,823 in the Unrestricted Fund includes, not limited to, classroom materials such as workbooks, textbooks, music supplies, physical education supplies, art materials
and the maintenance of theses instructional materials/equipment.
5
Expenditures of $95,466 in the Auxiliary category is attributed to NEO Café.
6
Items in this category include all student revenue bond payments, transfers for scholarship matching funds,
and transfers to the Unexpended Plant Fund.
7
Items in this category are funded through Bonds.
*HCC has adopted and adheres to GASB 34(1999) , GASB 54(2010) and OMB 134(1993). The college has received unqualified audit opinions since the adoption of each.
1
6,106,827
50,647,087
‐

6. HOUSTON COMMUNITY COLLEGE
2013‐2014 Budget vs. Actuals
as of January 31, 2014
HCCS CURRENT UNRESTRICTED
Year‐to‐Date Actuals
Thru January 31, Actuals as a
2014
% of Budget
Year‐to‐Date
Actuals Thru
January 31, 2013
Projected
Actuals %
Projected 2013‐
2013‐2014
2013‐2014
Inc/(Dec) vs. 2012‐ Inc/(Dec)YTD Projected Actuals 2014 Inc/(Dec) vs. Inc/(Dec) vs.
2013
vs. PriorYTD
@ 8/31/2014
Budget
Adj Budget %
FY2013 Actuals
REVENUES
State Appropriations
Ad Valorem Taxes
Tuition, Net
Fees1
Other Local Income2
Tuition & Fee, Net
‐‐ Extended Learning
Grant Revenue
Assigned Fund Balance Transfers In3
FY2013 Purchase Order Rolls
Total Revenues
EXPENSES
Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services4
Utilities
Other Departmental Expenses5
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Budget Commitments
Capital Outlay
Total Expenses
REVENUES H/(L) Vs EXPENSES
Budget
$
70,014,003
106,097,476
40,063,500
63,996,717
2,184,999
6,400,587
$ 69,202,364
101,478,107
41,453,277
64,922,582
2,543,140
6,565,665
$ 29,787,470
57,233,085
32,625,594
52,137,934
953,766
3,999,031
43.0%
56.4%
78.7%
80.3%
37.5%
60.9%
$ 39,414,894 $
30,904,179 $ (1,116,709)
44,245,022 60,406,443 (3,173,358)
8,827,683 33,828,115 (1,202,521)
12,784,648 52,830,711 (692,778)
1,589,374 744,586 209,180
2,566,634 3,799,996 199,036
‐3.61%
‐5.25%
‐3.55%
‐1.31%
28.09%
5.24%
69,202,364 ‐
102,727,379 1,249,272
38,685,198 (2,768,079)
63,059,171 (1,863,411)
2,543,140 ‐
6,565,665 ‐
0.00%
1.23%
‐6.68%
‐2.87%
0.00%
0.00%
517,655
‐
‐
$ 289,274,937
434,410 297,285
14,731,391 ‐
6,772,578 ‐
$ 308,103,514 $ 177,034,165
68.4%
0.0%
0.0%
57.5%
137,125 220,092 77,192
14,731,391 ‐
‐
6,772,578 ‐
‐
$ 131,069,349 $ 182,734,122 $ (5,699,957)
35.07% 434,410 ‐
0.00% 14,731,391 ‐
0.00%
6,772,578 ‐
‐3.12% 304,721,296 (3,382,218)
0.00%
0.00%
0.00%
‐1.10%
158,833,961
18,704,344
5,216,679
883,137
1,350,751
2,234,487
6,521,682
21,328,764
8,414,469
1,799,321
6,263,298
1,082,934
33,095,470
‐
4,451,702
$ 270,180,997
$
19,093,940
175,559,288 69,770,185
18,154,720 7,694,812
6,151,469 2,009,012
1,197,690 356,099
1,657,952 461,990
3,881,993 1,199,402
7,052,666 6,465,806
26,538,061 8,846,878
11,322,831 2,785,993
2,154,219 838,688
12,137,889 3,900,823
1,721,947 595,522
31,538,352 6,214,338
421,974 ‐
8,612,463 3,495,581
$ 308,103,514 $ 114,635,129
$ 62,399,036
39.7%
42.4%
32.7%
29.7%
27.9%
30.9%
91.7%
33.3%
24.6%
38.9%
32.1%
34.6%
19.7%
0.0%
40.6%
37.2%
105,789,103 67,219,863
10,459,908 7,287,713
4,142,457 1,900,806
841,591 255,974
1,195,962 552,205
2,682,591 1,135,365
586,860 6,518,335
17,691,183 7,534,508
8,536,838 3,147,974
1,315,531 760,955
8,237,066 2,727,660
1,126,425 174,522
25,324,014 6,151,581
421,974 ‐
5,116,882 3,867,690
$ 193,468,385 $ 109,235,151
$
73,498,971
Unrealized Budget
1
Fees charged to student include: Out‐of‐District fees, Technology fees, lab fees, etc.
Includes interest & dividends income, fines & penalties and parking fines
3
Planned Fund Balance transfer and additional budget commitments related to Student Services & Instruction
as approved by the Board during the budget process.
2
4
Contracted Services includes consulting, auditing and maintenance & ground services.
5
Institution‐wide is inclusive of colleges and/or system administration expenditure (ie. Accreditation fees,
Graduation Expense, Elections Expense).
2
2,550,322
407,099
108,205
100,125
(90,214)
64,038
(52,528)
1,312,369
(361,981)
77,733
1,173,162
420,999
62,757
‐
(372,109)
5,399,977
3.79%
5.59%
5.69%
39.12%
‐16.34%
5.64%
‐0.81%
17.42%
‐11.50%
10.22%
43.01%
241.23%
1.02%
0.00%
‐9.62%
4.94%
172,912,305
19,722,603
5,929,016
1,180,961
1,657,952
3,881,993
6,750,523
26,538,061
10,612,592
2,154,219
12,137,889
1,721,947
31,538,352
‐
8,612,463
305,350,875
$ (629,579)
(2,646,983)
1,567,883
(222,453)
(16,729)
‐
‐
(302,143)
‐
(710,239)
‐
‐
‐
‐
(421,974)
‐
(2,752,638)
$ (629,579)
‐1.51%
8.64%
‐3.62%
‐1.40%
0.00%
0.00%
‐4.28%
0.00%
‐6.27%
0.00%
0.00%
0.00%
0.00%
‐100.00%
0.00%
‐0.89%

7. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of January 31, 2014
Auxiliary Funds1
3101‐3100 3104 ‐ Minority
Main Leasing
Busniess
Development
Agency
Assigned Fund Balance at
August 31, 2013
3110
Misc. Auxiliary2
Foundation3
Marketing
Bookstore
Commission
Total Auxiliary
(3110)
3111
International
Student
3201
Cafe Club NEO
3100 Main
Subtotal
Services4
$ 18,607,266 $ ‐
$
(13,197,204) $ (1,458,032) $ (16,170,934) $ 20,828,597 $ (9,997,573) $ (1,160,839) $ (1,435,926) $ 6,012,927
Revenue
2,245,309
2,350
170,291
Salaries
128,775
273,645 39,433
313,078 128,978 112,406 683,237
Benefits
34,575
71,104 7,805
78,909
30,804
28,404 172,691
Supplies Gen Exp
15,056
38,965 8,077
47,041
Travel
3,173 1,419
4,592
4,592
Marketing Costs
23,002
23,002
23,002
700
21,804
FY2013
‐
‐ 904,633
1,074,924
‐
209,896
3,532,479
5,686
67,783
Rental & Leases
2,229
18,875
18,875
Contract Services
323,302
143,626 51,519
195,145
518,447
Utilities
155,965
‐
1,250 157,215
Departmental Expenses
Instructional & Other
Materials
Maintenance & Repair
180,308 1,424
2,203,338
600
2,393,985
5,390
508
508
95,446 101,436
Insurance/Risk Mgmt
28
28
3940.13 5,674
28
Exemptions and Waivers
2,065
2,065
2,065
‐
4,095,000
95,205
95,205
97,787
Transfer5
Capital Outlay
1,225
2,385,070 8,916
5,390
4,095,000
2,582
Total Expense 4,759,308 ‐
850,504 115,066
‐
3,168,909 168,697 247,832 8,344,745
Contribution to Fund Balance
(2,513,998) 2,350 (680,214) (115,066) (2,203,338) 904,633 (2,093,985) (168,697)
(37,935) (4,812,266)
Net Assigned Fund Balance
$ 16,093,267 $ 2,350 $
(13,877,418) $ (1,573,098) $ (18,374,272) $ 21,733,230 $ (12,091,558) $ (1,329,536) $ (1,473,862) $ 1,200,661
1
Restricted by limitations; must comply with laws, statues and regulations.
2
Common Area ‐ Revenue in this category include bookstore commission, facility rental income and child day care revenue.
3
Approx. $1.6M (since inception) supplemental funding, approved by the Board. Return on Investment (ROI) is approximately 3:1.
4
Activity in this fund is related to International Student Support.
5
In April 2012 the Board approved approx. $4.1M in auxiliary funds for six athletic fields.
3

8. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of January 31, 2014
Auxiliary Funds1
3207
International
Initiatives2
Assigned Fund Balance at
August 31, 2013
3208
Saudi Consulting
3209
Qatar
Services3
Subtotal
$
(43,204) $ 203,712 $
1,040,292 $
1,200,800
FY2013
Revenue
23,333
‐
2,909,850
2,933,183
Salaries
2,320,236
2,320,236
Benefits
413,784 413,784
Supplies Gen Exp 25
5,134 5,159
Travel
11,806 12,184
378
Marketing Costs
‐
Rental & Leases
‐
Contract Services
60,000 60,000
Utilities
‐
Departmental
Expenses
Instructional &
Other Materials
9,983 9,983
Maintenance &
Repair
Insurance/Risk
‐
Exemptions and
Waivers
Transfer7
Capital Outlay
‐
‐
‐
‐
‐
Total Expense 403 ‐
Contribution to Fund Balance
2,820,943
2,821,345
22,930 ‐ 88,907 111,838
Net Assigned Fund Balance
1
$
(20,273) $ 203,712 $
1,129,199 $
1,312,638
Restricted by limitations; must comply with laws, statues and regulations.
2
Revenue is associated with Saigon Tech
3
Fund Balance is comprised of Settlements from NCAAA Contract & Education Experts Co.
4

9. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of January 31, 2014
Student Auxiliary Funds ‐ Committed1
3110
3111
3112
Student Vending Student Activity Fee Student Athletic Fee
Commission
Committed Fund Balance at 8/31/13
Subtotal
Grand Total
$ 291,716 $ 841,357 $ 679,397 $
1,812,469 $
9,026,196
FY2013
Revenue
60,437 906,810 681,112
1,648,358
Salaries
2,400 15,091 73,880 91,371
Benefits
187 16,093 16,280
8,114,020
3,094,843
602,755
Supplies Gen Exp 33,534 230,567 21,952 286,053 358,995
Travel
698
8,961 2,151 11,810
Marketing Costs
‐
28,586
23,002
Rental & Leases
5,904 5,904
27,708
Contract Services
2,316 42,114 47,008 91,438
669,885
Utilities
5,762
4,484 30,000 40,246
157,215
2,444,214
‐
101,436
‐
5,674
140 511 651
679
6,705
6,705
8,770
‐
Departmental
Expenses
Instructional &
Other Materials
‐
Maintenance &
Repair
Insurance ‐ Risk
Mgmt
Exemptions and
Waivers
Transfer
Capital Outlay
‐
4,095,000
97,787
Total Expense
44,710 308,249 197,498 550,457
11,716,547
Contribution to Fund Balance
15,727 598,560 483,614 1,097,901 (3,602,527)
Net Committed Fund Balance
$ 307,442 $ 1,439,917 $
1,163,011 $
2,910,370 $
5,423,669
1
Funds are committed for services related to students
5

10. Houston Community College
Balance Sheet By Fund
For Month Ended January 31, 2014
CURRENT &
1
LOAN FUNDS
PLANT & BOND
2
FUNDS
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents
Restricted cash & cash equivalents
Short term Investments
Accounts/Other receivable (net)
Deferred charges
Prepaids
Total Current Assets
$ 140,978,010
(1,608,637)
‐
51,527,077
273,624
119,622
191,289,695
$ 32,798,726
430,287,098
‐
1,367,234
‐
881,112
465,334,170
$ 173,776,736
428,678,461
‐
52,894,311
273,624
1,000,734
656,623,866
Non‐current Assets:
Deferred charges, net
Restricted long‐term investments
Long‐term investments
Capital Assets, net
Total Non‐current Assets
‐
‐
8,714,694
‐
8,714,694
‐
34,705,938
‐
824,597,131
859,303,068
‐
34,705,938
8,714,694
824,597,131
868,017,762
Total Assets
$ 200,004,389
$ 1,324,637,239
$
1,524,641,628
LIABILITIES
Current Liabilities:
Accounts payable
Accrued liabilities
Compensated absences
Funds held for others
Deferred revenue
Notes payable‐current portion
Bonds payable‐current portion
Capital lease obligations‐current
Total Current Liabilities
23,710,579
1,794,086
2,261,499
643,556
936,520
‐
‐
‐
29,346,241
501,949
1,359,796
‐
189,209
99,215
7,495,000
18,535,000
‐
28,180,169
24,212,529
3,153,882
2,261,499
832,766
1,035,735
7,495,000
18,535,000
‐
57,526,410
Non‐current Liabilities:
Deposits
Notes payable
Bonds payable
Capital lease obligations
Total Non‐current Liabilities
‐
‐
‐
‐
‐
‐
169,521,887
766,497,828
106,230,726
1,042,250,441
‐
169,521,887
766,497,828
106,230,726
1,042,250,441
Total Liabilities
$ 29,346,241
$ 1,070,430,610
$
1,099,776,851
108,357,471
237,031,590
345,389,061
17,175,038
58,217,870
4,082,806
17,175,038
Fund Balance‐
August 31, 2013 Audited
Revenues Over Expenditures
Unrestricted
Restricted
Net Investment in Plant
58,217,870
4,082,806
Total Fund Balances, Unaudited
$ 170,658,147
$ 254,206,628
$ 424,864,776
Total Liabilities & Fund Balances
$ 200,004,388
$ 1,324,637,239
$
1,524,641,628
1
2
I ncludes Unrestricted, Restricted, Loan & Endowment, Scholarship, Agency and Auxiliary Funds.
Includes Unexpended Plant, Retirement of Debt and Investment in Plant Funds.
6

11. HOUSTON COMMUNITY COLLEGE
FY 2013‐14 Adjusted Budget by Colleges
as of January 31, 2014
TM
CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST
COLEMAN
EXTENDED
LEARNING
SYSTEM
Grand Total
Salaries
$ 24,802,421 $ 24,789,112 $ 19,058,754 $ 26,837,409 $ 15,478,115 $ 11,244,915 $ 11,125,988 $ 42,222,574 $
175,559,288
Employee Benefits
‐
Supplies & Gen
289,979 379,284 194,159 283,162 241,889 340,033 218,990 3,981,443 5,928,939
Travel
623,855 1,197,690
112,415 111,463 33,731 70,681 57,909 96,842 90,794
Marketing Costs
51,979 47,585 82,822 29,306 77,434 40,823 378,606
939,537 1,648,092
Rentals & Leases
6,810 150,870 1,013,195 532,244 81,484 467,379 28,880 1,584,678 3,865,540
Insurance/Risk Mgmt
794 168
Contracted Services
320,942 310,689 61,377 57,472 128,380 383,245 297,232 23,633,493 25,192,830
Utilities
5,025
Other Departmental Expenses
85,325 45,285 51,151 43,826 107,924 117,880 50,333 1,627,494 2,129,218
Instructional and Other Materials
482,862 305,892 137,374 261,578 85,282 357,095 1,035,350 7,682,685 10,348,118
Maintenance and Repair
138,195 46,884 41,883 90,485 18,672 87,207 176,103
760,316 1,359,745
Transfers/Debt
‐
Budget Commitments/Priority Funding
15,680 29,694 44,640 50,000 49,564 37,671
Capital Outlay
489,641 701,759 79,377 279,431 56,629 59,370 153,995 3,813,358 5,633,560
‐
154 ‐
18,152,880 18,154,720
‐
4,600 362
845,806 5,637,942 1,200,000 ‐
FY2013 Purchase Order Rolls
Grand Total
1,840 ‐
7,051,550 7,052,666
11,290,217 11,300,204
‐
‐
23,854,604 31,538,352
421,974
194,725
6,772,578 6,772,578
$ 26,603,095 $ 27,331,830 $ 26,330,402 $ 29,403,025 $ 16,235,570 $ 13,113,368 $ 13,511,177 $ 154,185,987 $ 308,103,514
7

12. Exemptions & Waivers
Thur January 31, 2014
Account
FY 2012‐13
Year‐to‐Date
End of Year
Activity thru
Activity
01/31/2013
FY 2013‐14
Year‐to‐Date
Activity thru
01/31/2014
Tuition
Budget:
Adjusted Budget FY 2013‐14, Net
Revenues Received:
Tuition
Waivers & Exemptions:
Dual Credit
Other
Total Waivers & Exemptions
Total Tuition Revenue, Net
$ 41,453,277
46,926,645
39,549,216
38,526,110
(4,877,897)
(1,985,247)
(6,863,144)
$ 40,063,501
(4,170,229)
(1,550,872)
(5,721,101)
$ 33,828,115
(4,166,647)
(1,733,869)
(5,900,516)
$
32,625,594
Tuition ‐ Extended Learning
Budget:
Budget FY 2013‐14, Net
$ 6,565,665
Revenues Received:
Tuition
Waivers & Exemptions:
Corrections
Total EL Tuition Revenue, Net
8,677,989
4,734,712
4,942,737
(2,277,402) (934,716) (943,706)
$ 6,400,587 $ 3,799,996 $ 3,999,031
FY 2012‐13
FY 2013‐14
Exemptions & Waivers
Dept of Corrections
Dual Credit Waiver
Year‐to‐Date
Year‐to‐Date
Actuals %
Activity thru
Inc/(Dec)YTD
End of Year
Activity thru
Activity
01/31/2013
01/31/2014
vs. PriorYTD
$ 2,277,402 $ 934,716 $ 943,706
0.96%
4,877,897 4,170,229 4,166,647
‐0.09%
Other:
Employee Fee Exemptions
Firemen
Hazelwood
Deaf & Blind
High Ranking Hi SCH Grad
Child of Disabled Vet ETC
Emp of State Coll & Univ
Nonres Teach/Research Asst
Nonres Competitive Scholar
Senior Citizens
Misc Tuition/Fees Waivers
Refugee Waiver
Foster Children‐Resident
Undocumented Students
TX Tomorrow Waiver
Surviving Spouse/Children
Peace Officer Exemption
Stipends
Total Other Exemptions
Grand Total Exemptions & Waivers
70,071 54,730
25,475 24,272
1,266,190 957,575
258,017 222,232
2,418 1,798
1,686 4,737
319 319
10,443 10,001
2,301 1,062
15,857 12,904
‐
‐
‐
(162)
304,145 249,386
‐
‐
‐
‐
‐
‐
14,275 12,018
14,050 ‐
1,985,247 1,550,872
$ 9,140,546 $ 6,655,817
8
55,132
17,881
1,198,866
165,196
1,240
‐
‐
5,487
11,169
14,790
576
183
243,743
11,450
3,708
2,119
2,329
‐
1,733,869
$ 6,844,222
0.73%
‐26.33%
25.20%
‐25.67%
‐31.03%
‐100.00%
0.00%
‐45.14%
951.69%
14.62%
0.00%
‐212.96%
‐2.26%
0.00%
0.00%
0.00%
‐80.62%
0.00%
11.80%
2.83%