1. `
Summary Operating Statements
For the Period
September 1, 2013 - May 31, 2014
For the Meeting of the Board of Trustees - June 19, 2014
for
Houston Community College System
&
Houston Community College Public Facility Corporation

2. Memorandum Management Discussion & Analysis i
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
Table of Contents
For the Period September 1, 2013 - May 31, 2014
For the Meeting of the Board of Trustees
Houston Community College System

3. Managements Discussion and Analysis
Thru May 31, 2014
Revenues




Expenditures




Total Salaries are $126,825,237 year-to-date, 4% 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 $169,920,916.
Contracted services year-to-date totaled $16,575,677, 10.4% 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 $26,691,552.
i
Athletic Field Project - In April 2012, the Board approved approximately $4.1M in Auxiliary funds for athletic fields.
This amount has been set aside from the Auxiliary Fund Balance.
Tuition & Fee-Extended Learning receipts totaled $6,090,932 year to date, 3.6% 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 $269,459,286 year-to-date. Total revenue received
at fiscal year-end is expected to be $293,196,587; which is 2.3% above budget plan.
Benefits costs totaled $13,837,703 year-to-date, 2.5% 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
$19,496,331.
Total revenues and expenditures by expense type for the Operating Fund for 2013-2014 are reported on page one.
Highlights of financial activities year-to-date are as follows:
State Appropriations received year to date totaled $49,494,917, 1.9% 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 $110,727,935 year-to-date. The tax rate for FY 2014 remains the same as the
prior year tax rate at $0.097173. However, the tax rate applied to operations decreased proportionally this year due
to the increase in the tax rate related to debt service. Tax revenue generated by the applied tax rate is trending
higher than budget plan by approximately 8% due to higher than anticipated increases in property valuations within
the taxing district. We project that the total tax revenue for the fiscal year will be $112,151.493.
Tuition and Fees net revenue year to date totaled $100,858,389 which is 1.5% lower than the same time last year.
Fall 2013 enrollment decreased 1.2%; SCH -1.1%, and Spring 2014 enrollment is down 3.4%; SCH -1.9% to-date
compared to last year. We are projecting tuition and fee revenue to be $102,409,606 at fiscal year-end; 3.7% below
budget plan.

4. Managements Discussion and Analysis
Thru May 31, 2014

 Budget Priorities funding allocated for the year are detailed below through May 31, 2014.
Budget Commitments/ Priority Funding
Expense:
Position Management
New Funding Requests1
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
Total Budget Commitments/Priorities
Instructional & Other Materials year-to date totaled $5,804,555, 27.4% above last fiscal year. IT upgrades and
additional software contributed to the increase. Expenses in this area are expected to be $9,368,610 at year end.
Total operating fund expenditures year-to-date total $216,487,856. We are projecting expenditures to be
$302,937,280 at fiscal year end.
Budget
2,374,415$
5,535,476
1,300,000
125,000
2,500,000
ii
-
1
Items requested during the budget planning process for new funding (i.e. Equipment, personnel, adjunct faculty
funding, etc.)
527,000
1,320,000
1,000,000
49,500
14,731,391$

5. Unrestricted Restricted Auxiliary1
Loan &
Endowments Scholarship Agency Unexpended Plant7
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
Revenue
2
269,459,286 23,910,417 13,935,053 - 93,571,652 10 2,994,822 34,058,797 2,050,009 4,084 439,984,130
Expenses
Salaries 126,825,237 4,835,040 5,392,923 - 1,184,493 - 162,906 - - - 138,400,600
Employee Benefits 13,837,703 10,294,288 1,039,943 - - - 35,881 - - - 25,207,814
Supplies & General Exp 3,592,947 214,632 717,879 - - - 30,302 - - - 4,555,760
Travel 719,778 145,483 164,213 - - - - - - - 1,029,474
Marketing Costs 775,050 25,210 29,588 - - - 1,300 - - - 831,149
Rentals & Leases 1,880,266 84,385 47,040 - - - 2,361 - - - 2,014,051
Insurance/Risk Mgmt 6,462,004 5,500 3,854 - - - - - - - 6,471,358
Contracted Services 16,575,677 3,236,960 1,301,584 - - - 292,423 221,609 - - 21,628,254
Utilities 5,369,014 - 330,239 - - - - - - - 5,699,253
Other Departmental Expenses
3
1,876,763 58,677 3,927,917 - - - - - - - 5,863,358
Instructional and Other Materials4 & 5
5,804,555 197,355 193,934 - - - 186,897 - - - 6,382,742
Maintenance and Repair 997,793 432,500 10,668 - 251,135 - 150,266 - - - 1,842,362
Transfers In/Out
6
26,660,584 - 4,095,000 - (2,940,387) - 4,439,193 (32,254,390) - - (0)
Debt 92,718 - - - - - 468,995 55,710,726 - 3,076,987 59,349,425
Capital Outlay 5,017,767 401,047 25,227 - - - 67,826,183 - - 152,607 73,422,832
Depreciation - - - - - - - - 14,330,199 - 14,330,199
Scholarship Distribution 95,498,087 95,498,087
Total Expenses 216,487,856 19,931,077 17,280,009 - 93,993,329 - 73,596,708 23,677,945 14,330,199 3,229,594 462,526,716
Net of Revenue/Expenses 52,971,430 3,979,340 (3,344,956) - (421,677) 10 (70,601,885) 10,380,852 (12,280,190) (3,225,510) (22,542,587)
Fund Balance Entries (534,916) (148,343) 74,925,012 19,685,233 93,926,986
Debt Funded -
Fund Balance as of 05/31/2014 141,889,316$ 12,701,875$ 5,681,240$ 509,932$ 135,597$ (59,601)$ 7,472,382$ 19,863,071$ 231,805,159$ (9,551,330)$ 410,447,639$
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 $6.5M 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 $5,804,555 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 $179,217 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.
Funds
Operating Statement - Unaudited Fund Balances (Across all Funds)
as of May 31, 2014
1

6. FY2013 Actuals FY2014 Budget
Year-to-Date
Actuals Thru May
31, 2014
Actuals as a
% of Budget Unrealized Budget
Year-to-Date
Actuals Thru May
31, 2013
2013-2014
Inc/(Dec) vs. 2012-
2013
Actuals %
Inc/(Dec)YTD
vs. PriorYTD
Projected Actuals
@ 8/31/2014
Projected 2013-
2014 Inc/(Dec) vs.
Budget
Projected
2013-2014
Inc/(Dec) vs.
Adj Budget %
REVENUES
State Appropriations 70,014,003$ 69,202,364$ 49,494,917$ 71.5% 19,707,447$ 50,459,091$ (964,174)$ -1.91% 69,202,364 - 0.00%
Ad Valorem Taxes 106,097,476 101,478,107 110,727,935 109.1% (9,249,828) 103,556,327 7,171,608 6.93% 112,151,493 10,673,386 10.52%
Tuition, Net 40,063,500 41,453,277 38,701,781 93.4% 2,751,496 39,639,661 (937,880) -2.37% 39,134,179 (2,319,098) -5.59%
Fees1
63,996,717 64,922,582 62,156,607 95.7% 2,765,975 62,788,281 (631,674) -1.01% 63,275,428 (1,647,154) -2.54%
Other Local Income2
2,184,999 2,543,140 1,803,852 70.9% 739,288 1,724,272 79,579 4.62% 2,247,796 (295,344) -11.61%
Tuition & Fee, Net
-- Extended Learning
6,400,587 6,565,665 6,090,932 92.8% 474,733 5,877,199 213,733 3.64% 6,565,665 0 0.00%
Grant Revenue 517,655 434,410 483,261 111.2% (48,851) 379,224 104,037 27.43% 619,663 185,253 42.64%
Total Revenues 289,274,937 286,599,545 269,459,286 94.0% 17,140,259 264,424,056 5,035,230 1.90% 293,196,587 6,597,042 2.30%
Assigned Fund Balance Transfers In3
Assigned Fund Balance Transfers In3
- 14,731,391 - 0.0% 14,731,391 - - 0.00% 14,731,391 - 0.00%
FY2013 Purchase Order Rolls - 6,772,578 - 0.0% 6,772,578 - - 0.00% 6,772,578 - 0.00%
Total Assigned FB Transfers In - 21,503,969 - - 21,503,969 - - - 21,503,969 - -
Total Revenues Plus Assigned FB Transfer In 289,274,937$ 308,103,514$ 269,459,286$ 87.5% 38,644,228$ 264,424,056$ 5,035,230$ 1.90% 314,700,556$ 6,597,042$ 2.14%
EXPENSES
Salaries 158,833,961 174,001,463 126,825,237 72.9% 47,176,226 121,932,790 4,892,447 4.01% 169,920,916 (4,080,547) -2.35%
Employee Benefits 18,704,344 18,152,880 13,837,703 76.2% 4,315,177 13,499,589 338,114 2.50% 19,496,331 1,343,451 7.40%
Supplies Gen Exp 5,216,679 6,220,338 3,592,947 57.8% 2,627,390 3,660,611 (67,664) -1.85% 5,737,537 (482,800) -7.76%
Travel 883,137 1,271,172 719,778 56.6% 551,394 634,105 85,673 13.51% 1,125,991 (145,181) -11.42%
Marketing Costs 1,350,751 1,286,782 775,050 60.2% 511,732 907,883 (132,832) -14.63% 1,286,782 - 0.00%
Rental & Leases 2,234,487 2,997,527 1,880,266 62.7% 1,117,261 1,734,546 145,720 8.40% 2,997,527 - 0.00%
Insurance/Risk Mgmt 6,521,682 7,052,698 6,462,004 91.6% 590,694 6,519,144 (57,140) -0.88% 7,052,698 - 0.00%
Contract Services4
21,328,764 26,691,552 16,575,677 62.1% 10,115,875 15,014,072 1,561,605 10.40% 26,691,552 - 0.00%
Utilities 8,414,469 11,369,205 5,369,014 47.2% 6,000,191 5,880,346 (511,332) -8.70% 10,271,465 (1,097,741) -9.66%
Other Departmental Expenses5
1,799,321 2,509,576 1,876,763 74.8% 632,813 1,430,302 446,461 31.21% 2,509,576 - 0.00%
Instructional & Other Materials 6,263,298 9,403,646 5,804,555 61.7% 3,599,091 4,558,092 1,246,463 27.35% 9,368,610 (35,036) -0.37%
Maintenance & Repair 1,082,934 1,867,759 997,793 53.4% 869,966 453,380 544,413 120.08% 1,867,759 - 0.00%
Transfers/Debt 33,095,470 30,747,366 26,753,301 87.0% 3,994,065 27,756,872 (1,003,571) -3.62% 30,747,366 - 0.00%
Budget Commitments - 3,255,949 - 0.0% 3,255,949 - - 0.00% 2,817,462 (438,487) -13.47%
Capital Outlay 4,451,702 11,275,602 5,017,767 44.5% 6,257,834 2,398,636 2,619,132 109.19% 11,045,708 (229,894) -2.04%
Total Expenses 270,180,997$ 308,103,514$ 216,487,856$ 70.3% 91,615,658$ 206,380,368$ 10,107,488 4.90% 302,937,280 (5,166,234) -1.68%
NET REVENUE Incr/(Decr) Vs EXPENSES 19,093,940$ 52,971,430$ 58,043,688$ (9,740,692)$ 11,763,277$
1
Fees charged to student include: Out-of-District fees, Technology fees, lab fees, etc.
2
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.
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).
HOUSTON COMMUNITY COLLEGE
2013-2014 Budget vs. Actuals
as of May 31, 2014
HCCS CURRENT UNRESTRICTED
2

7. 3101-3100
Main Leasing
3104 - Minority
Business
Development
Agency Misc. Auxiliary2
Foundation3
Marketing
Bookstore
Commission
Total Auxiliary
(3110)
3111
International
Student
Services4
3201
Cafe Club NEO
3100 Main
Subtotal
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$
FY2013
Revenue 3,961,385 14,250 377,716 - - 1,938,886 2,316,602 - 381,788 6,674,025
Salaries 227,764 480,099 63,658 543,757 232,583 204,278 1,208,382
Benefits 61,166 116,940 12,582 129,522 55,064 51,162 296,914
Supplies Gen Exp 30,902 71,003 8,396 79,399 11,774 122,075
Travel 5,231 4,545 9,776 23,388 33,164
Marketing Costs 29,588 29,588 29,588
Rental & Leases 2,674 31,575 31,575 700 34,949
Contract Services 668,973 238,828 63,279 302,107 823 971,903
Utilities 328,188 - 2,051 330,239
Departmental Expenses 1,500 318,287 7,429 3,484,071 3,809,787 19,556 3,830,843
Instructional & Other
Materials
600 14,118 14,118 179,217 193,934
Maintenance & Repair 3,062 508 508 7,087 10,658
Insurance/Risk Mgmt 28 28 130 158
Exemptions and Waivers 2,065 2,065 2,065
Transfer/Debt5 4,101,005 - 4,101,005
Capital Outlay 2,582 16,640 16,640 19,222
Total Expense 5,428,417 - 1,310,794 174,005 - 4,968,871 330,721 457,093 11,185,101
Contribution to Fund Balance (1,467,032) 14,250 (933,078) (174,005) (3,484,071) 1,938,886 (2,652,269) (330,721) (75,305) (4,511,075)
17,140,234$ 14,250$ (14,130,282)$ (1,632,038)$ (19,655,005)$ 22,767,483$ (12,649,842)$ (1,491,560)$ (1,511,231)$ 1,501,851$
1
Restricted by limitations; must comply with laws, statutes and regulations.
2
Common Area - Expenditures in this category include mailroom, child day care, Minority Male Initiative, Govt. Relation, Mobile Go, etc.
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 athletic fields.
HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of May 31, 2014
Net Assigned Fund Balance
as of 03/31/12
Assigned Fund Balance at
August 31, 2013
3
Auxiliary Funds1
3110

8. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of May 31, 2014
3207
Saigon Tech2
3208
Saudi Consulting
Services3
3209
Qatar
3210
International
Initiatives Subtotal
257,633$ 155,804$ 880,316$ (92,954)$ 1,200,800$
FY2013
Revenue 23,333 - 5,192,032 - 5,215,365
Salaries 1,200 3,987,849 3,989,049
Benefits 711,157 711,157
Supplies Gen Exp 279 6,987 7,266
Travel 3,075 17,327 20,402
Marketing Costs -
Rental & Leases -
Contract Services 105,000 105,000
Utilities -
Departmental
Expenses
9,983 9,983
Instructional &
Other Materials
-
Maintenance &
Repair
-
Insurance/Risk
Mgmt
-
Exemptions and
Waivers
-
Transfer -
Capital Outlay -
Total Expense 4,554 - 4,838,303 - 4,842,857
Contribution to Fund Balance 18,779 - 353,729 - 372,507
276,412$ 155,804$ 1,234,045$ (92,954)$ 1,573,308$
1
Restricted by limitations; must comply with laws, statutes and regulations.
2
Revenue is associated with Saigon Tech
3
Fund Balance is comprised of Settlements from NCAAA Contract & Education Experts Co.
Assigned Fund Balance at
August 31, 2013
Net Assigned Fund Balance
as of 03/31/12
4
Auxiliary Funds1

9. HOUSTON COMMUNITY COLLEGE SYSTEM
Auxiliary Budget By Fund
as of May 31, 2014
3110
Student Vending
Commission
3111
Student Activity Fee
3112
Student Athletic Fee
Subtotal Grand Total
Committed Fund Balance at 8/31/13 291,716$ 841,357$ 679,397$ 1,812,469$ 9,026,196$
FY2013
Revenue 122,087 1,077,370 864,016 2,063,473 13,952,863
Salaries 10,200 39,650 145,642 195,492 5,392,923
Benefits 373 31,498 31,871 1,039,943
Supplies Gen Exp 76,471 454,628 57,439 588,538 717,879
Travel 877 78,535 31,235 110,646 164,213
Marketing Costs - 29,588
Rental & Leases 12,090 12,090 47,040
Contract Services 2,616 96,953 125,111 224,680 1,301,584
Utilities - 330,239
Departmental
Expenses
18,462 33,189 35,440 87,091 3,927,917
Instructional &
Other Materials
- 193,934
Maintenance &
Repair
10 10 10,668
Insurance - Risk
Mgmt
1,967 1,729 3,696 3,854
Exemptions and
Waivers
15,434 312 15,746 17,811
Transfer - 4,101,005
Capital Outlay - 19,222
Total Expense 108,626 720,730 440,506 1,269,861 17,297,819
Contribution to Fund Balance 13,462 356,640 423,510 793,612 (3,344,956)
305,177$ 1,197,997$ 1,102,907$ 2,606,081$ 5,681,240$
1
Funds are committed for services related to students
5
Student Auxiliary Funds - Committed1
Net Committed Fund Balance
as of 03/31/12

10. CURRENT &
LOAN FUNDS
1
PLANT & BOND
FUNDS
2
Total All Funds
ASSETS
Current Assets:
Cash & cash equivalents 130,926,582$ 26,909,373$ 157,835,956$
Restricted cash & cash equivalents 13,183,685 - 13,183,685
Short term Investments - - -
Accounts/Other receivable (net) 19,547,088 1,742,556 21,289,644
Deferred charges 742,835 - 742,835
Prepaids 74,846 881,112 955,958
Total Current Assets 164,475,037 29,533,042 194,008,079
Non-current Assets:
Restricted cash & cash equivalents - 380,333,320 380,333,320
Restricted long-term investments - 54,924,281 54,924,281
Long-term investments 8,227,224 - 8,227,224
Capital Assets, net - 832,717,635 832,717,635
Total Non-current Assets 8,227,224 1,267,975,237 1,276,202,461
Total Assets 172,702,261$ 1,297,508,278$ 1,470,210,539$
LIABILITIES
Current Liabilities:
Accounts payable 3,244,158 13,081 3,257,239
Accrued liabilities 700,859 24,649 725,508
Compensated absences 2,261,499 - 2,261,499
Funds held for others 790,893 189,209 980,102
Deferred revenue 4,846,496 300,071 5,146,567
Notes payable-current portion - - -
Bonds payable-current portion - - -
Capital lease obligations-current - - -
Total Current Liabilities 11,843,904 527,010 12,370,915
Non-current Liabilities:
Deposits - - -
Notes payable - 169,521,888 169,521,888
Bonds payable - 766,123,043 766,123,043
Capital lease obligations - 102,195,726 102,195,726
Total Non-current Liabilities - 1,037,840,657 1,037,840,657
Total Liabilities 11,843,904$ 1,038,367,667$ 1,050,211,571$
Fund Balance-
August 31, 2013 Audited 108,357,470 237,031,590 345,389,060
Revenues Over Expenditures
Unrestricted 49,091,556 49,091,556
Restricted 3,409,330 3,409,330
Net Investment in Plant 22,109,023 22,109,023
Total Fund Balances, Unaudited 160,858,356$ 259,140,613$ 419,998,969$
Total Liabilities & Fund Balances 172,702,260$ 1,297,508,280$ 1,470,210,539$
1
I ncludes Unrestricted, Restricted, Loan & Endowment, Scholarship, Agency and Auxiliary Funds.
2
Includes Unexpended Plant, Retirement of Debt and Investment in Plant Funds.
Houston Community College
Balance Sheet By Fund
For Month Ended May 31, 2014
6

11. as of May 31, 2014
TM CENTRAL
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST COLEMAN
EXTENDED
LEARNING
SYSTEM Grand Total
Salaries 23,994,401$ 24,768,980$ 18,981,027$ 26,685,858$ 15,383,043$ 11,220,665$ 10,513,874$ 42,453,615$ 174,001,463$
Employee Benefits - - - - - - - 18,152,880 18,152,880
Supplies & Gen 365,737 446,505 232,887 330,509 261,967 340,416 186,109 4,056,236 6,220,367
Travel 125,664 146,238 32,324 72,703 51,522 141,117 69,540 632,064 1,271,172
Marketing Costs 37,839 43,915 62,649 35,139 91,469 43,323 163,836 808,612 1,286,782
Rentals & Leases 7,477 143,330 967,164 534,591 80,752 469,051 26,373 770,843 2,999,581
Insurance/Risk Mgmt 906 406 50 462 - - - 7,050,874 7,052,698
Contracted Services 319,082 307,377 84,774 58,902 119,639 306,024 21,192 25,732,235 26,949,225
Utilities 5,025 68 4,600 1,590 - - - 11,357,922 11,369,205
Other Departmental Expenses 86,576 60,300 40,073 42,086 57,138 113,015 34,617 2,075,771 2,509,576
Instructional and Other Materials 481,425 250,953 152,409 248,964 173,417 394,440 483,297 8,453,544 10,638,448
Maintenance and Repair 190,543 49,741 37,862 58,457 42,072 90,776 116,953 1,281,355 1,867,759
Transfers/Debt - 860,561 5,637,942 1,200,000 - - - 23,048,863 30,747,366
Budget Commitments/Priority Funding 7,199 8,065 35,850 35,452 24,092 13,177 - 1,609,247 1,733,082
Capital Outlay 488,437 836,132 67,646 307,544 127,452 522,090 157,995 8,796,613 11,303,910
Grand Total 26,110,311$ 27,922,572$ 26,337,257$ 29,612,257$ 16,412,563$ 13,654,094$ 11,773,786$ 156,280,674$ 308,103,514$
HOUSTON COMMUNITY COLLEGE
FY 2013-14 Adjusted Budget by Colleges
7

12. FY 2012-13 FY 2013-14
Budget:
Adjusted Budget FY 2013-14, Net 41,453,277$
Revenues Received:
Tuition 46,926,645 46,291,291 45,613,287
Waivers & Exemptions:
Dual Credit (4,877,897) (4,726,200) (4,852,869)
Other (1,985,247) (1,925,429) (2,058,637)
Total Waivers & Exemptions (6,863,144) (6,651,629) (6,911,506)
Total Tuition Revenue, Net 40,063,501$ 39,639,662$ 38,701,781$
Budget:
Budget FY 2013-14, Net 6,565,665$
Revenues Received:
Tuition 8,677,989 7,768,165 7,758,393
Waivers & Exemptions:
Corrections (2,277,402) (1,890,966) (1,667,461)
Total EL Tuition Revenue, Net 6,400,587$ 5,877,199$ 6,090,932$
FY 2012-13 FY 2013-14
Dept of Corrections 2,277,402$ 1,890,966$ 1,667,461$ -11.82%
Dual Credit Waiver 4,877,897 4,726,200 4,852,869 2.68%
Other:
Employee Fee Exemptions 70,071 67,293 66,565 -1.08%
Firemen 25,475 25,382 22,833 -10.04%
Hazelwood 1,266,190 1,228,103 1,395,965 13.67%
Deaf & Blind 258,017 255,379 202,261 -20.80%
High Ranking Hi SCH Grad 2,418 2,418 1,240 -48.72%
Child of Disabled Vet ETC 1,686 3,519 285 -91.90%
Emp of State Coll & Univ 319 319 - 0.00%
Nonres Teach/Research Asst 10,443 10,443 6,638 -36.44%
Nonres Competitive Scholar 2,301 2,301 11,346 393.09%
Senior Citizens 15,857 15,090 15,625 3.55%
Misc Tuition/Fees Waivers - - 6,576 0.00%
Scholarship Distribution - - 10,000 0.00%
Apprenticeship Waivers - (38) - -100.00%
Refugee Waiver - (162) 183 -212.96%
Foster Children-Resident 304,145 300,257 296,404 -1.28%
Undocumented Students - - 11,383 0.00%
TX Tomorrow Waiver - - 2,558 0.00%
Surviving Spouse/Children - - 2,120 0.00%
Peace Officer Exemption 14,275 14,275 3,656 -74.39%
Stipends 14,050 850 3,000 0.00%
Total Other Exemptions 1,985,247 1,925,429 2,058,637 6.92%
Grand Total Exemptions & Waivers 9,140,546$ 8,542,595$ 8,578,967$ 0.43%
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Exemptions & Waivers
Thur May 31, 2014
Account
End of Year
Activity
Year-to-Date
Activity thru
05/31/2013
Year-to-Date
Activity thru
05/31/2014
Tuition
Tuition - Extended Learning
Exemptions & Waivers
End of Year
Activity
Year-to-Date
Activity thru
05/31/2013
Year-to-Date
Activity thru
05/31/2014
Actuals %
Inc/(Dec)YTD
vs. PriorYTD