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Fs2012 november
- 3. MEMORANDUM
To:
Houston Community College System
Board of Trustees
Via:
Dr. Mary Spangler, Chancellor
From:
Dr. Art Tyler, Deputy Chancellor
Chief Operating Officer
Date:
December 13, 2012
Re:
Financial Report for Month Ended November 30, 2012
Enclosed please find the preliminary financial reports for the month ending
November 30, 2012 for your review. The financial report is an internal
management report submitted to the Board of Trustees to compare actual
financial activities to the approved budgets, strategic priorities, and financial
policies for the reported fiscal year.
Operating Fund net revenue through November 30, 2012 is $88,643,166
which is 2% below last year. Expenditures year‐to‐date total $69,560,880
which is 9.2% less than the same time last year, for a net of $19,082,286.
The reserves for the month of November 2012 are $62,432,001 or 21.3% of
revenues (see page IV). Thus, we continue to project a healthy fiscal strength
for the college.
- 4. Managements Discussion and Analysis
Thru November 30, 2012
Total revenues and expenditures by expense type for the Operating Fund for 2012‐2013 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 $24,385,875, 0.4% below last year. Total appropriations
received are expected to be $70,014,007. This amount was reduced by $218,031 due to a formula reallocation
to align with the Legislative Budget Board data and methodology.
Ad Valorem Tax collections totaled $1,705,447 year‐to‐date. The year‐to‐date total is 20.4% below last year. We
project total tax revenue for the fiscal year will be $102,195,871.
Tuition and Fees net revenue year to date totaled $59,727,623 which is 2.2% lower than the same time last year.
Current enrollment numbers for Fall 2012 are trending downward at 5%. We are projecting tuition and fees
revenue to be $112,296,647.
Tuition & Fee‐Extended Learning receipts totaled $2,224,042 year to date, 0.9% above last year. Total tuition
and fees‐Extended Learning at fiscal year end are expected to be $6,188,581.
Total revenue collections, net of exemptions and waivers, totaled $88,643,166 year‐to‐date. This is a 2%
decrease below last year.
Expenditures
Total Salaries are $43,431,053 year‐to‐date, 0.2% above the previous year. Total salaries at year end are
expected to be $162,610,402.
Benefits costs totaled $4,413,949 year‐to‐date, 21.5% 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. Total
benefits at fiscal year end are expected to be $18,209,301.
Marketing and Advertising expense totaled $383,941 year‐to‐date, a 19% increase compared to last year.
Marketing expenses are projected to be $1,293,090 at fiscal year end.
Rental and Leases expenses totaled $677,870 year‐to‐date, which is 64.4% below the previous year. The
decrease is due to the completion of IT projects. Total expenses at year end are projected to be $3,809,230.
Insurance/Risk Management payments totaled $6,518,690 year‐to‐date, 5.9% above last year. The increase is
due to an increase in insurance premiums. Total expenses for the year are expected to be within budget at
$6,871,709.
Contract Services expense totaled $3,638,877 year‐to‐date. Fiscal year end expenses are projected to be
$23,442,119.
Utilities costs totaled $1,752,050 year‐to‐date. We will continue to monitor these costs. Total utilities cost at
fiscal year end is projected to $12,889,610.
i
- 5. Managements Discussion and Analysis
Thru November 30, 2012
Instructional and Other Materials expenses totaled $1,541,859 year‐to‐date, which is 17% below last year.
Expenses in this area are projected to be $11,138,916.
Transfers/Debt activities totaled $5,083,281 year‐to‐date. Items in this expense category include all student
revenue bond payments, transfers for scholarship matching funds, and transfers to the Unexpended Plant Fund.
Total expenses are expected to be $33,699,339.
Total operating fund expenditures year‐to‐date total $69,560,880, a 9.2% decrease below last year.
Budget Priorities funding allocated for the year are detailed below through November 30, 2012.
Budgeted
Expensed
Remaining
Contingency/Budget Priorities
Capital Outlay & Equipment
$ 6,127,136
$
292,725
$
5,834,411
Position Management
3,800,000
4,657,969
(857,969)
Other
1,445,240
553,014
892,226
Total Contingency/Budget Priorities
$
11,372,376
$ 5,503,708
$ 5,868,668
Grants
The college has received $824,000 in new grant awards since the beginning of the current fiscal year.
Budget expenditures for grant‐funded projects so far this year total $3,581,529.
Total grant awards (federal, state & private) year‐to‐date total, $43,903,720.
Unexpended Plant Fund
Cash Position ‐ The use of the Unexpended Plant Fund Excluding 2004 CIP for deferred maintenance projects was
discontinued in FY 2009. All deferred maintenance expense is captured in the operating account. See page 15
for prior year encumbrances.
Unexpended Plant Fund Projects include current construction, deferred maintenance, and property acquisition
projects for a budget of $46,198,878. Funds for these projects are 100% committed. See page 16 for more
details.
The 2004 CIP budgets are $263,779,995 and are 99.99% committed. The spending categories in the schedule
have now been revised for more ease of reference to the Board approved budget. Please see page 17 for the
summary and pages 19 through 23 for details.
The Maintenance Tax Note 2006 tracks the financial progress of the Central Utility Plant. Commitments year‐to‐
date total $12.5 million, 99.87% of budget. See page 25 for the details.
Public Facility Corporation
The Public Facility Corporation tracks the progress of the PFC ‐ Public Safety Institute, Katy Campus (Westgate),
Alief and Northline Mall deferred maintenance, new construction and renovation projects. Expenditures year‐to‐
date total $100.8 million, 98.7% of budget. See pages PFC 1‐6 for details.
ii
- 6. Managements Discussion and Analysis
Thru November 30, 2012
Balance Sheet – Operating Fund
Cash and Investments
Cash
Investments
Total
November 2012
November 2011
$ 58,007,489
11,006,205
$ 69,013,694
$ 41,205,467
‐
$ 41,205,467
Fund Balance
Audited Fund Balance, August 31, 2012
Projected Revenue @ 08/31/2013
Total Projected Revenue
$
66,664,555
293,647,476
$
360,312,031
Projected Expenses @ 08/31/2013
FY 2012 Purchase Order Roll
Total Projected Expenses @ 08/31/2013
$
293,647,476
2,395,994
$
296,043,470
Ending Fund Balance (Beg. Fund Balance + Revenue ‐ Expenses)
$
64,268,561
Required Reserve for FY 2013 (11% Projected Revenues)
$
32,301,222
Added Reserves
$
31,967,339
Additional Expenditures Funded From Reserves:
FY2012‐2013 Salary Increases
Total Expenses Paid From Reserves
Budget
(1,836,560)
$
(1,836,560)
Added Reserves
Required Reserve for FY 2013 (11% Projected Revenues)
Current Reserves
% of Total Operating Revenue
Expense to Date
‐
$
‐
Balance
(1,836,560)
(1,836,560)
$
30,130,779
$
32,301,222
$
62,432,001
21.3%
The projected reserves at November 30, 2012 of $62,432,001 is an estimate at this time and represents 21.3% of
expected general fund revenue for this fiscal year, which is within our financial stability policy requiring us to maintain
a fund balance of 9% ‐11% of general fund revenues as of August 31.
iii
- 7. Exemptions & Waivers
Thru November 30, 2012
FY 2011‐12
Account
End of Year
Activity
Year‐to‐Date
Activity thru
11/30/2011
FY 2012‐13
Year‐to‐Date
Activity thru
11/30/2012
Tuition
Budget:
Adjusted Budget FY 2012‐13
Exemptions & Waivers
Adjusted Budget FY 2012‐13, Net
Revenues Received:
Tuition
Waivers & Exemptions:
Dual Credit
Other
Total Waivers & Exemptions
Total Tuition Revenue, Net
$ 43,067,676
(3,770,729)
$
39,296,947
48,824,432
27,903,703
27,095,290
(5,170,736)
(1,693,502)
(6,864,238)
$ 41,960,194
(3,391,911)
(875,997)
(4,267,908)
$ 23,635,795
(2,766,119)
(1,004,610)
(3,770,729)
$
23,324,561
Tuition ‐ Extended Learning
Budget:
Budget FY 2012‐13
Exemptions & Waivers
Budget FY 2012‐13, Net
$ 6,188,581
(597,708)
$ 5,590,873
Revenues Received:
Tuition
Waivers & Exemptions:
8,853,381
2,884,674
2,821,750
Corrections
Total EL Tuition Revenue, Net
(2,612,080)
(681,444) (597,708)
$
6,241,301 $
2,203,230 $ 2,224,042
Note: As of December 31, 2008, the financial statements reflect all expenses incurred for Exemptions and Waivers as net of
tuition and fee revenue. Prior to this date Exemptions & Waivers were shown as an expenditure and revenue was shown as
gross revenue.
Exemptions & Waivers
Dept of Corrections
Dual Credit Waiver
$
2,612,080
5,170,736
$ 681,444
3,391,911
Other:
Employee Fee Exemptions
Firemen
Hazelwood
Deaf & Blind
High Ranking Hi SCH Grad
Child of Disabled Vet ETC
Nonres Military Per & Dep
Nonres Teach/Research Asst
Nonres Competitive Scholar
Senior Citizens
Scholarship Distribution
Apprenticeship Waivers
Special Fees Waiver HFD
A VISA Waiver (Non‐Alien Waiver)
Refugee Waiver
Foster Children‐Resident
Fire Academy Waiver
Undocumented Students
TX Tomorrow Waiver
Peace Officer Exemption
Total Other Exemptions
Grand Total Exemptions & Waivers
84,810
42,521
906,036
309,603
868
431
2,390
13,905
‐
18,730
1,450
(28)
117
1,110
(1,554)
294,543
157
2,171
2,874
13,368
1,693,502
$
9,476,318
41,387
23,866
450,441
174,103
372
(1,687)
1,062
5,949
‐
9,321
1,450
‐
117
iv
$ 597,708
2,766,119
36,691
14,333
599,026
171,501
1,271
2,248
‐
6,107
1,062
7,904
‐
‐
‐
1,110 ‐
(1,110) (162)
159,031 158,693
157 ‐
1,814 ‐
2,875 ‐
5,739 5,936
875,997
1,004,610
$
4,949,352 $ 4,368,437
- 8. HOUSTON COMMUNITY COLLEGE
2012‐2013 Revenues & Expenditures HCCS CURRENT UNRESTRICTED
g
YTD Adjusted Budget
REVENUES
State Appropriations
Ad Valorem Taxes
Tuition, Net
Fees
Other Local Income*
Tuition & Fee, Net
‐‐ Extended Learning
Grant Revenue
YTD Actuals Thru
November 30, 2012
Actuals %
YTD Actuals Thru 2012‐2013 Inc/(Dec) Inc/(Dec)YTD vs.
PriorYTD
November 30, 2011
vs. 2011‐2012
$ 70,232,038 $ 24,385,875 $ 24,494,718 $ (108,843)
102,195,871 1,705,447 2,141,068 (435,622)
43,067,676 23,324,561 23,635,795 (311,235)
71,520,739 36,403,062 37,444,157 (1,041,094)
2,952,370 475,566 397,580 77,986
6,188,581 2,224,042 2,203,230
20,813
‐ 124,614 114,967 9,646
88,643,166 90,431,515 (1,788,349)
Total Revenues 296,157,275
1
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Expenses
REVENUES H/(L) Vs EXPENSES
53,213,154 15,169,237 14,891,634 277,603
30,488,118 9,160,846 9,185,397 (24,551)
4,774,339 1,307,082 1,702,716 (395,634)
830,449 184,742 148,706 36,036
64,567,959 15,711,768 15,413,392 298,376
9,927,708 1,897,378 2,000,841 (103,463)
163,801,727
43,431,053 43,342,686
88,366
18,209,301 4,413,949 3,631,687 782,262
5,637,841 1,180,097 1,015,787 164,310
949,968 157,433 125,501 31,931
1,487,317 383,941 322,477 61,464
3,809,230 677,870 1,901,760 (1,223,890)
6,871,709 6,518,690 6,153,931 364,759
23,442,119 3,638,877 2,716,689 922,188
12,889,610 1,752,050 1,555,594 196,456
1,806,443 567,458 461,099 106,359
11,138,916 1,541,859 1,857,470 (315,610)
1,211,543 99,337 108,466 (9,129)
33,699,339 5,083,281 13,193,307 (8,110,026)
2,600,275 ‐ ‐
‐
8,601,937 114,986 246,856 (131,870)
296,157,275 69,560,880 76,633,310 (7,072,430)
0 19,082,286 13,798,205 5,284,081
* Includes interest & dividends income, fines & penalties and parking fines
‐0.44%
‐20.35%
‐1.32%
‐2.78%
19.62%
0.94%
Projected Actuals
2012‐2013
Projected 2012‐2013 Projected 2012‐
2013 Inc/(Dec) vs.
Inc/(Dec) vs. Adj
Adj Budget %
Budget
$ 70,014,007 $ (218,031)
102,195,871 ‐
42,206,322 (861,354)
70,090,324 (1,430,415)
2,952,370 ‐
6,188,581
‐
‐0.31%
0.00%
‐2.00%
‐2.00%
0.00%
0.00%
8.39%
‐
‐
‐1.98% $ 293,647,476 $ (2,509,799)
‐0.85%
1.86%
‐0.27%
‐23.24%
24.23%
1.94%
‐5.17%
0.20%
21.54%
16.18%
25.44%
19.06%
‐64.36%
5.93%
33.95%
12.63%
23.07%
‐16.99%
‐8.42%
‐61.47%
0.00%
‐53.42%
‐9.23%
53,213,154
30,488,118
4,774,339
830,449
64,567,959
8,736,383
162,610,402
18,209,301
5,355,949
949,968
1,293,090
3,809,230
6,871,709
23,442,119
12,889,610
1,394,185
11,138,916
1,211,543
33,699,339
2,600,275
8,171,840
293,647,476
(0)
‐
‐
‐
‐
‐
(1,191,325)
(1,191,325)
‐
(281,892)
‐
(194,227)
‐
‐
‐
‐
(412,258)
‐
‐
‐
‐
(430,097)
(2,509,799)
(0)
0.00%
0.00%
0.00%
0.00%
0.00%
‐12.00%
‐0.73%
0.00%
‐5.00%
0.00%
‐13.06%
0.00%
0.00%
0.00%
0.00%
‐22.82%
0.00%
0.00%
0.00%
0.00%
‐5.00%
‐0.85%
- 9. HOUSTON COMMUNITY COLLEGE
2012‐2013 Expenditures
YTD Adjusted Budget by Division
% of
Adjusted
Budget
INSTRUC‐
TION
INFO
TECH
STUDENT
SUCCESS
SYSTEM
HCCS
215,922
330,386
340,010
19,773
3,423,693
272,930
4,602,714
‐
151,064
56,671
‐
‐
‐
132,335
‐
136,159
1,061,676
8,472
‐
50,000
1,089
6,200,180
135,125
759
‐
‐
7,534,496
235,344
7,905,724
‐
254,809
103,281
2,000
858,067
676
2,411,598
1,400,000
253,373
6,682,931
8,870
‐
50,000
756,834
20,688,163
‐
‐
81,465
110,536
4,299,500
431,130
4,922,631
‐
(13,548)
32,701
‐
9,721
‐
31,883
‐
138,291
279,092
416
‐
38,697
1,873
5,441,757
‐
‐
‐
‐
‐
‐
‐
18,209,297
1,800,000
‐
‐
‐
6,870,085
5,958,103
9,904,207
277,973
‐
2,519
26,059,313
1,991,356
4,127,136
75,199,989
53,213,154
30,488,118
4,774,339
830,449
64,567,959
9,927,708
163,801,727
18,209,301
5,637,841
949,968
1,487,317
3,809,230
6,871,709
23,442,119
12,889,610
1,806,443
11,138,916
1,211,543
33,699,339
2,600,275
8,601,937
296,157,275
INSTRUC‐
TION
INFO
TECH
STUDENT
SUCCESS
SYSTEM
HCCS
15,509
82,581
92,411
‐
842,414
28,024
1,060,938
‐
45,303
17,623
‐
‐
‐
7,689
‐
21,893
238,846
4,853
‐
‐
‐
1,397,146
24,333
‐
‐
‐
1,804,834
32,253
1,861,420
‐
20,293
9,814
‐
5,543
‐
156,499
376,736
18,885
950,413
622
‐
‐
40,857
3,441,082
‐
‐
22,037
15,207
1,029,426
61,038
1,127,709
‐
30,529
9,333
‐
2,415
‐
29,076
‐
16,178
37,502
‐
‐
‐
‐
1,252,742
‐
‐
‐
‐
‐
‐
‐
4,413,946
415,938
‐
‐
‐
6,518,690
1,395,435
1,236,273
274,370
‐
‐
2,545,277
‐
‐
16,799,929
15,169,237
9,160,846
1,307,082
184,742
15,711,768
1,897,378
43,431,053
4,413,949
1,180,097
157,433
383,941
677,870
6,518,690
3,638,877
1,752,050
567,458
1,541,859
99,337
5,083,281
‐
114,986
69,560,880
21.81%
13.17%
1.88%
0.27%
22.59%
2.73%
62.44%
6.35%
1.70%
0.23%
0.55%
0.97%
9.37%
5.23%
2.52%
0.82%
2.22%
0.14%
7.31%
0.00%
0.17%
100.00%
26.04%
26.42%
27.15%
28.35%
25.87%
24.93%
23.76%
24.51%
17.79%
25.00%
22.53%
16.63%
23.02%
22.34%
23.49%
18,935,030 19,332,017 18,795,193 20,495,122 11,449,288 9,902,439 9,483,514 4,032,706 29,455,314 76,581 4,803,034 17,247,081 4,189,015 58,400,060 226,596,395
100.00%
CENTRAL
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Budget
INSTITU‐
TIONAL
DEPUTY CHAN‐ EFFECTIVE‐
NESS
CELLOR
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST
10,224,328
4,753,315
1,054,830
87,030
5,457,530
1,984,961
23,561,994
‐
250,392
103,210
49,979
34,418
794
321,129
5,025
80,355
449,461
116,709
‐
50,000
578,077
25,601,543
10,092,399
6,327,932
1,115,400
194,185
4,399,974
1,642,718
23,772,608
‐
384,315
88,882
46,349
121,260
‐
298,506
‐
45,343
293,885
28,627
845,619
25,768
323,139
26,274,301
7,284,350
4,066,211
880,441
119,380
4,775,393
742,949
17,868,724
‐
199,061
34,545
109,159
1,316,150
‐
69,710
4,600
36,783
141,398
47,999
5,636,142
47,410
286,843
25,798,524
11,995,950
5,823,205
730,819
183,845
5,687,552
1,490,920
25,912,291
4
235,406
64,006
36,266
631,380
154
49,485
‐
43,845
283,330
33,463
1,155,001
49,044
111,859
28,605,534
4,907,675
3,779,081
514,757
82,452
3,834,196
1,225,172
14,343,333
‐
207,437
56,181
89,207
41,484
‐
163,144
‐
137,872
67,815
15,772
‐
40,000
282,606
15,444,851
COLEMAN
EXTENDED
LEARNING
CHAN‐
CELLOR
5,979,387
1,790,194
53,730
33,248
2,401,250
441,322
10,699,131
‐
336,750
87,417
38,323
508,719
‐
345,973
‐
115,724
364,475
84,713
‐
50,000
559,924
13,191,149
2,378,018
3,617,035
2,887
‐
3,655,814
623,862
10,277,616
‐
199,396
77,555
191,180
38,680
‐
65,574
‐
53,544
1,346,475
158,650
‐
‐
30,859
12,439,529
‐
‐
‐
‐
3,635,005
263,028
3,898,033
‐
310,446
125,009
81,220
24,980
‐
420,093
‐
300,603
36,261
1,265
‐
83,000
61,150
5,342,060
‐
‐
‐
‐
15,361,448
573,372
15,934,820
‐
1,322,313
120,510
843,634
224,371
‐
13,174,586
1,575,778
186,578
132,117
704,068
3,264
125,000
1,480,548
35,827,587
‐
‐
‐
‐
102,108
‐
102,108
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
102,108
17.97%
10.29%
1.61%
0.28%
21.80%
3.35%
55.31%
6.15%
1.90%
0.32%
0.50%
1.29%
2.32%
7.92%
4.35%
0.61%
3.76%
0.41%
11.38%
0.88%
2.90%
100.00%
2
YTD Actuals by Division
CENTRAL
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
Employee Benefits
Supplies Gen Exp
Travel
Marketing Costs
Rental & Leases
Insurance/Risk Mgmt
Contract Services
Utilities
Other Departmental Expenses
Instructional & Other Materials
Maintenance & Repair
Transfers/Debt
Contingency
Capital Outlay
Total Expense
% of Adjusted
Budget by Division
Remaining Balance
NORTH
WEST
NORTH
EAST
SOUTH
WEST
SOUTH EAST
COLEMAN
EXTENDED
LEARNING
CHAN‐
CELLOR
2,974,481
1,513,022
274,331
17,885
1,334,507
338,655
6,452,882
‐
36,113
4,888
1,098
30,060
‐
15,053
1,168
7,858
91,712
13,044
‐
‐
12,637
6,666,513
2,898,204
1,938,657
292,886
43,240
1,044,704
345,322
6,563,013
‐
46,488
16,597
12,432
17,856
‐
19,027
‐
4,059
23,651
1,870
221,329
‐
15,962
6,942,284
2,078,454
1,224,182
246,747
35,205
1,150,593
178,692
4,913,872
‐
44,314
4,216
‐
345,241
‐
9,378
‐
5,287
16,752
3,091
1,651,966
‐
9,215
7,003,331
3,455,334
1,843,027
195,234
49,096
1,363,646
323,564
7,229,901
3
55,979
8,224
15,627
72,112
‐
10,105
‐
9,329
22,836
700
664,709
‐
20,886
8,110,412
1,406,914
1,169,053
167,136
16,042
901,624
231,767
3,892,537
‐
42,820
3,224
11,175
8,370
‐
19,551
‐
3,058
7,624
1,774
‐
‐
5,429
3,995,563
1,656,709
462,923
13,414
8,066
588,690
72,553
2,802,356
‐
50,313
17,475
1,346
124,555
‐
238,613
‐
19,022
33,775
1,256
‐
‐
‐
3,288,710
659,299
927,400
2,886
‐
903,123
157,711
2,650,419
‐
58,602
25,307
51,740
3,654
‐
17,013
‐
19,046
111,823
18,410
‐
‐
‐
2,956,015
‐
‐
‐
‐
914,974
34,813
949,787
‐
77,070
23,576
62,986
3,948
‐
40,496
‐
151,252
‐
238
‐
‐
‐
1,309,354
INSTITU‐
TIONAL
DEPUTY CHAN‐ EFFECTIVE‐
NESS
CELLOR
‐
‐
‐
‐
3,807,707
92,984
3,900,692
‐
256,333
17,156
227,536
64,115
‐
1,680,943
137,873
17,219
6,926
53,479
‐
‐
10,000
6,372,273
‐
‐
‐
‐
25,527
‐
25,527
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
25,527
% of
Actuals
- 11. Central College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
11,318,430
3,773,770
1,048,871
124,493
5,320,421
1,783,972
23,369,957
Employee Benefits
‐
Supplies Gen Exp
220,648
Travel
100,311
Marketing Costs
56,879
Rental & Leases
84,498
Insurance/Risk Mgmt
794
Contract Services
330,483
Utilities
‐
Other Departmental Expenses
62,728
Instructional & Other Materials
456,040
Maintenance & Repair
86,838
Transfers/Debt
‐
Contingency
47,504
Capital Outlay
118,876
Total Expenses 24,935,556
YTD Actuals Thru
November 30, 2011 % of Budget Used
3,312,980
1,194,508
287,942
14,401
1,325,800
390,870
6,526,500
‐
39,977
3,263
18,391
26,000
‐
24,685
‐
5,236
84,265
9,673
‐
‐
2,524
6,740,514
29.27%
31.65%
27.45%
11.57%
24.92%
21.91%
27.93%
‐
18.12%
3.25%
32.33%
30.77%
0.00%
7.47%
‐
8.35%
18.48%
11.14%
‐
0.00%
2.12%
27.03%
Adjusted Budget
FY2013
10,224,328
4,753,315
1,054,830
87,030
5,457,530
1,984,961
23,561,994
‐
250,392
103,210
49,979
34,418
794
321,129
5,025
80,355
449,461
116,709
‐
50,000
578,077
25,601,543
YTD Actuals Thru
November 30, 2012 % of Budget Used
2,974,481
1,513,022
274,331
17,885
1,334,507
338,655
6,452,882
‐
36,113
4,888
1,098
30,060
‐
15,053
1,168
7,858
91,712
13,044
‐
‐
12,637
6,666,513
29.09%
31.83%
26.01%
20.55%
24.45%
17.06%
27.39%
‐
14.42%
4.74%
2.20%
87.34%
0.00%
4.69%
0.00%
9.78%
20.40%
11.18%
‐
‐
2.19%
26.04%
Northwest College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
10,095,800
4,194,862
979,988
133,561
3,715,862
1,168,139
20,288,212
Employee Benefits
‐
Supplies Gen Exp
257,745
Travel
77,267
Marketing Costs
41,176
Rental & Leases
73,501
Insurance/Risk Mgmt
‐
Contract Services
287,300
Utilities
‐
Other Departmental Expenses
34,882
Instructional & Other Materials
194,343
Maintenance & Repair
24,520
Transfers/Debt
875,943
Contingency
29,677
Capital Outlay
92,998
Total Expenses 22,277,564
YTD Actuals Thru
November 30, 2011 % of Budget Used
2,917,775
1,354,863
240,481
31,405
871,928
283,125
5,699,577
‐
17,718
14,438
13,235
12,685
‐
61,806
‐
10,357
23,897
765
242,943
‐
4,306
6,101,727
4
28.90%
32.30%
24.54%
23.51%
23.47%
24.24%
28.09%
‐
6.87%
18.69%
32.14%
17.26%
0.00%
21.51%
‐
29.69%
12.30%
3.12%
27.74%
0.00%
4.63%
27.39%
Adjusted Budget
FY2013
10,092,399
6,327,932
1,115,400
194,185
4,399,974
1,642,718
23,772,608
‐
384,315
88,882
46,349
121,260
‐
298,506
‐
45,343
293,885
28,627
845,619
25,768
323,139
26,274,301
YTD Actuals Thru
November 30, 2012 % of Budget Used
2,898,204
1,938,657
292,886
43,240
1,044,704
345,322
6,563,013
‐
46,488
16,597
12,432
17,856
‐
19,027
‐
4,059
23,651
1,870
221,329
‐
15,962
6,942,284
28.72%
30.64%
26.26%
22.27%
23.74%
21.02%
27.61%
‐
12.10%
18.67%
26.82%
14.73%
0.00%
6.37%
0.00%
8.95%
8.05%
6.53%
‐
‐
4.94%
26.42%
- 12. Northeast College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
7,922,908
2,906,276
1,100,054
115,648
4,552,312
693,595
17,290,793
Employee Benefits
‐
Supplies Gen Exp
321,937
Travel
31,665
Marketing Costs
46,417
Rental & Leases
1,260,216
Insurance/Risk Mgmt
‐
Contract Services
49,560
Utilities
4,600
Other Departmental Expenses
46,840
Instructional & Other Materials
153,006
Maintenance & Repair
27,847
Transfers/Debt
5,640,942
Contingency
41,706
Capital Outlay
48,101
Total Expenses 24,963,630
YTD Actuals Thru
November 30, 2011 % of Budget Used
2,285,769
1,020,738
282,126
24,507
1,136,163
174,929
4,924,231
‐
47,518
4,899
1,933
221,547
‐
2,135
950
6,969
13,374
5,384
1,697,155
‐
76
6,926,171
28.85%
35.12%
25.65%
21.19%
24.96%
25.22%
28.48%
‐
14.76%
15.47%
4.16%
17.58%
‐
4.31%
20.65%
14.88%
8.74%
19.33%
30.09%
0.00%
0.16%
27.75%
Adjusted Budget
FY2013
7,284,350
4,066,211
880,441
119,380
4,775,393
742,949
17,868,724
‐
199,061
34,545
109,159
1,316,150
‐
69,710
4,600
36,783
141,398
47,999
5,636,142
47,410
286,843
25,798,524
YTD Actuals Thru
November 30, 2012 % of Budget Used
2,078,454
1,224,182
246,747
35,205
1,150,593
178,692
4,913,872
‐
44,314
4,216
‐
345,241
‐
9,378
‐
5,287
16,752
3,091
1,651,966
‐
9,215
7,003,331
28.53%
30.11%
28.03%
29.49%
24.09%
24.05%
27.50%
‐
22.26%
12.20%
0.00%
26.23%
‐
13.45%
0.00%
14.37%
11.85%
6.44%
‐
‐
3.21%
27.15%
Southwest College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
13,857,500
5,610,993
1,484,458
282,472
5,498,683
1,664,426
28,398,531
Employee Benefits
‐
Supplies Gen Exp
253,668
Travel
65,224
Marketing Costs
37,367
Rental & Leases
855,864
Insurance/Risk Mgmt
113
Contract Services
42,150
Utilities
‐
Other Departmental Expenses
42,868
Instructional & Other Materials
238,615
Maintenance & Repair
21,054
Transfers/Debt
2,492,129
Contingency
44,734
Capital Outlay
106,254
Total Expenses 32,598,571
YTD Actuals Thru
November 30, 2011 % of Budget Used
4,000,646
1,826,414
491,617
49,168
1,433,108
434,307
8,235,260
‐
41,130
8,959
9,726
109,722
‐
15,841
‐
13,732
38,424
4,202
687,010
‐
731
9,164,735
5
28.87%
32.55%
33.12%
17.41%
26.06%
26.09%
29.00%
‐
16.21%
13.74%
26.03%
12.82%
‐
37.58%
‐
32.03%
16.10%
19.96%
27.57%
0.00%
0.69%
28.11%
Adjusted Budget
FY2013
11,995,950
5,823,205
730,819
183,845
5,687,552
1,490,920
25,912,291
4
235,406
64,006
36,266
631,380
154
49,485
‐
43,845
283,330
33,463
1,155,001
49,044
111,859
28,605,534
YTD Actuals Thru
November 30, 2012 % of Budget Used
3,455,334
1,843,027
195,234
49,096
1,363,646
323,564
7,229,901
3
55,979
8,224
15,627
72,112
‐
10,105
‐
9,329
22,836
700
664,709
‐
20,886
8,110,412
28.80%
31.65%
26.71%
26.71%
23.98%
21.70%
27.90%
‐
23.78%
12.85%
43.09%
11.42%
0.00%
20.42%
‐
21.28%
8.06%
2.09%
57.55%
0.00%
18.67%
28.35%
- 13. Southeast College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
5,655,140
2,658,054
694,643
79,814
3,356,007
990,093
13,433,752
Employee Benefits
‐
Supplies Gen Exp
191,529
Travel
48,763
Marketing Costs
115,335
Rental & Leases
177,160
Insurance/Risk Mgmt
‐
Contract Services
134,489
Utilities
‐
Other Departmental Expenses
175,608
Instructional & Other Materials
61,008
Maintenance & Repair
15,172
Transfers/Debt
‐
Contingency
32,436
Capital Outlay
82,501
Total Expenses 14,467,753
YTD Actuals Thru
November 30, 2011 % of Budget Used
1,618,482
887,711
180,201
12,340
826,555
240,176
3,765,464
‐
51,922
7,054
11,302
48,585
‐
60,264
‐
3,579
10,420
810
‐
‐
28,289
3,987,690
28.62%
33.40%
25.94%
15.46%
24.63%
24.26%
28.03%
‐
27.11%
14.47%
9.80%
27.42%
‐
44.81%
‐
2.04%
17.08%
5.34%
‐
0.00%
34.29%
27.56%
Adjusted Budget
FY2013
4,907,675
3,779,081
514,757
82,452
3,834,196
1,225,172
14,343,333
‐
207,437
56,181
89,207
41,484
‐
163,144
‐
137,872
67,815
15,772
‐
40,000
282,606
15,444,851
YTD Actuals Thru
November 30, 2012 % of Budget Used
1,406,914
1,169,053
167,136
16,042
901,624
231,767
3,892,537
‐
42,820
3,224
11,175
8,370
‐
19,551
‐
3,058
7,624
1,774
‐
‐
5,429
3,995,563
28.67%
30.93%
32.47%
19.46%
23.52%
18.92%
27.14%
‐
20.64%
5.74%
12.53%
20.18%
‐
11.98%
‐
2.22%
11.24%
11.25%
‐
0.00%
1.92%
25.87%
Coleman College
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
6,678,924
1,222,995
186,866
29,835
2,356,886
361,263
10,836,769
Employee Benefits
‐
Supplies Gen Exp
326,341
Travel
78,252
Marketing Costs
43,823
Rental & Leases
490,461
Insurance/Risk Mgmt
‐
Contract Services
324,209
Utilities
‐
Other Departmental Expenses
63,843
Instructional & Other Materials
352,296
Maintenance & Repair
61,334
Transfers/Debt
‐
Contingency
50,001
Capital Outlay
25,000
Total Expenses 12,652,329
YTD Actuals Thru
November 30, 2011 % of Budget Used
1,790,567
312,450
46,782
8,036
585,218
79,691
2,822,745
‐
35,860
12,149
‐
109,387
‐
156,675
‐
10,575
34,908
3,341
‐
‐
‐
3,185,641
6
26.81%
25.55%
25.04%
26.94%
24.83%
22.06%
26.05%
‐
10.99%
15.53%
0.00%
22.30%
‐
48.33%
‐
16.56%
9.91%
5.45%
‐
0.00%
0.00%
25.18%
Adjusted Budget
FY2013
5,979,387
1,790,194
53,730
33,248
2,401,250
441,322
10,699,131
‐
336,750
87,417
38,323
508,719
‐
345,973
‐
115,724
364,475
84,713
‐
50,000
559,924
13,191,149
YTD Actuals Thru
November 30, 2012 % of Budget Used
1,656,709
462,923
13,414
8,066
588,690
72,553
2,802,356
‐
50,313
17,475
1,346
124,555
‐
238,613
‐
19,022
33,775
1,256
‐
‐
‐
3,288,710
27.71%
25.86%
24.96%
24.26%
24.52%
16.44%
26.19%
‐
14.94%
19.99%
3.51%
24.48%
‐
68.97%
0.00%
16.44%
9.27%
1.48%
‐
0.00%
0.00%
24.93%
- 14. Division of Extended Learning
Detail Cash Flow Analysis ‐ Monthly Percentage of Budget Used
Adjusted Budget
FY2012
EXPENSES
Faculty‐FT
Faculty‐PT
Librarian/Counselor‐FT
Librarian/Counselor‐PT
Staff‐FT
Staff‐PT
Sub‐total Salaries
2,379,308
3,216,621
67,910
‐
3,688,413
672,108
10,024,360
Employee Benefits
‐
Supplies Gen Exp
198,614
Travel
68,930
Marketing Costs
206,496
Rental & Leases
49,990
Insurance/Risk Mgmt
‐
Contract Services
93,052
Utilities
‐
Other Departmental Expenses
54,193
Instructional & Other Materials
1,166,812
Maintenance & Repair
102,500
Transfers/Debt
‐
Contingency
‐
Capital Outlay
9,869
Total Expenses 11,974,816
YTD Actuals Thru
November 30, 2011 % of Budget Used
652,585
813,399
16,977
‐
915,439
124,324
2,522,726
‐
25,448
11,956
89,081
5,062
‐
12,268
‐
14,682
115,703
20,521
‐
‐
3,150
2,820,597
7
27.43%
25.29%
25.00%
0.00%
24.82%
18.50%
25.17%
‐
12.81%
17.35%
43.14%
10.13%
‐
13.18%
‐
27.09%
9.92%
20.02%
‐
‐
0.00%
23.55%
Adjusted Budget
FY2013
2,378,018
3,617,035
2,887
‐
3,655,814
623,862
10,277,616
‐
199,396
77,555
191,180
38,680
‐
65,574
‐
53,544
1,346,475
158,650
‐
‐
30,859
12,439,529
YTD Actuals Thru
November 30, 2012 % of Budget Used
659,299
927,400
2,886
‐
903,123
157,711
2,650,419
‐
58,602
25,307
51,740
3,654
‐
17,013
‐
19,046
111,823
18,410
‐
‐
‐
2,956,015
27.72%
25.64%
99.97%
0.00%
24.70%
25.28%
25.79%
0.00%
29.39%
32.63%
27.06%
9.45%
0.00%
25.94%
‐
35.57%
8.30%
11.60%
‐
‐
0.00%
23.76%
- 15. HOUSTON COMMUNITY COLLEGE
Annual Fundable Contact Hours
FY 2006-07 thru FY 2011-12
30000000
+15.1%
25000000
+2.5%
20000000
+5.9%
‐2.6%
+10.7%
15000000
10000000
5000000
0
2006‐07
2007‐08
2008‐09
2009‐10
Continuing Education
2006-07
Academic
2010‐11
Technical
2007-08
2008-09
2011‐12
Academic
2009-10
2010-11
2011-12
12,077,904
12,739,232
14,345,992
16,652,752
17,802,080
17,354,256
Technical
4,378,250
4,422,336
4,883,890
5,680,164
5,924,078
5,822,072
Continuing Education
2,091,365
1,847,195
1,810,761
1,880,857
1,914,445
1,798,940
Total Fundable Contact Hou 18,547,519
19,008,763
21,040,643
24,213,773
25,640,603
24,975,268
Source: Certified CBM004 & CBM00C.
8
- 16. HOUSTON COMMUNITY COLLEGE
Unduplicated Headcount Comparison Semester‐To‐Semester (FY 2009‐10 thru FY 2012‐13)
Fall Semester (Unduplicated Enrollment ‐ All Students)*
80000
70000
Fall 12
60000
Fall 11
50000
Fall 12 Enrollment:
‐6.8% (Fall12 to 11)
‐3.3% (Fall12 to 10)
Fall 10
40000
30000
Census Day
20000
First Class Day
10000
70
60
50
40
30
20
10
0
-10
-20
-30
-40
-50
-60
-70
-80
-90
-100
-110
0
Spring Semester (Unduplicated Enrollment ‐ All Students)
80,000
70,000
Spr 12
60,000
Spr 11
50,000
Spr 12 Enrollment:
‐5.9% (Spr12 to 11)
‐1.4% (Spr12 to 10)
Spr 10
40,000
30,000
Census Day
20,000
First Class Day
10,000
90
80
70
60
50
40
30
20
10
0
-10
-20
-30
-40
-50
-60
-70
0
Summer Semester (Unduplicated Enrollment ‐ All Students)
50,000
45,000
40,000
Sum 12
35,000
Sum 11
30,000
Sum 10
Sum 12 Enrollment:
‐0.0% (Sum12 to 11)
‐4.1% (Sum12 to 10)
25,000
20,000
15,000
Census Day
10,000
First Class Day
5,000
* As of November 07, 2012.
9
68
58
48
38
28
18
8
-2
-12
-22
-32
-42
-52
-62
0
- 17. HOUSTON COMMUNITY COLLEGE
Revenues & Expenditures Comparison Year to Date Thru November 30, 2012
100,000,000
90,000,000
80,000,000
70,000,000
60,000,000
10
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
‐
Revenues
2009 Positions
YTD Actuals Thru November 30, 2012
YTD Actuals Thru November 30, 2011
Expenditures
Revenues
Expenditures
Rev H/(L) Exp
88,643,166 69,560,880 19,082,286
90,431,515 76,633,310 13,798,205
(1,788,349) (7,072,430)
- 18. HOUSTON COMMUNITY COLLEGE
`
Monthly Revenues & Expenditures Comparison Year to Date By Month
70,000,000
65,000,000
60,000,000
55,000,000
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
‐
SEP
11
Revenues
2012‐2013
2011‐2012
SEP
NOV
OCT
NOV
58,227,650 9,431,856 25,352,097
61,685,752 9,480,515 24,214,599
70,000,000
65,000,000
60,000,000
55,000,000
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
2009 Positions
15,000,000
10,000,000
5,000,000
‐
SEP
Expenditures
2012‐2013
2011‐2012
OCT
SEP
OCT
OCT
NOV
NOV
28,324,834 24,699,442 20,905,041
37,698,782 23,302,047 20,581,833
DEC
JAN
FEB
MAR
DEC
JAN
FEB
37,832,575
66,013,487
35,495,964
JAN
FEB
MAR
MAR
DEC
DEC
JAN
FEB
17,164,427
19,407,583
18,185,253
MAR
APR
APR
10,116,378 16,794,724
APR
APR
18,965,252 39,130,360
MAY
MAY
15,263,177
MAY
JUN
JUL
JUN
9,332,949
JUN
AUG
JUL
7,924,181
JUL
AUG
9,726,145
AUG
MAY
JUN
JUL
AUG
18,696,899
18,586,628
21,489,075
18,505,226
- 19. HOUSTON COMMUNITY COLLEGE
Revenues Comparison Year to Date Thru November 30, 2012 by Source
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
12
15,000,000
10,000,000
5,000,000
‐
State
Appropriations
Ad Valorem Taxes
2009 Positions
State
Appropriations
YTD Actuals Thru November 30, 2012
YTD Actuals Thru November 30, 2011
24,385,875
24,494,718
(108,843)
Tuition, Net
Ad Valorem Taxes
1,705,447
2,141,068
(435,622)
Fees
Tuition, Net
23,324,561
23,635,795
(311,235)
Other Local
Income*
Fees
36,403,062
37,444,157
(1,041,094)
Extended Learning
Other Local
Income*
475,566
397,580
77,986
Extended Learning
2,224,042
2,203,230
20,813
Grant Revenue
Grant Revenue
124,614
114,967
9,646
Total Revenues
88,643,166
90,431,515
(1,788,349)
- 20. HOUSTON COMMUNITY COLLEGE
Expense Comparison Year to Date Thru November 30, 2012 by Source
30,000,000
29,000,000
28,000,000
27,000,000
26,000,000
25,000,000
24,000,000
23,000,000
22,000,000
21,000,000
20,000,000
19,000,000
18,000,000
17,000,000
16,000,000
15,000,000
13
14,000,000
2009 Positions
13,000,000
12,000,000
11,000,000
10,000,000
9,000,000
8,000,000
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
‐
YTD Actuals Thru
November 30,
2012
November 30,
2011
Faculty‐FT
15,169,237
Faculty‐PT
Librarian/
Counselor‐FT
Librarian/
Counselor‐PT
Staff‐FT
Staff‐PT
Employee
Benefits
Supplies Gen
Exp
Travel
Marketing
Costs
Rental &
Leases
Insurance/
Risk Mgmt
Contract
Services
Utilities
Other
Instructional &
Departmental
Other
Maintenance &
Expenses
Materials
Repair
9,160,846 1,307,082 184,742 15,711,768 1,897,378 4,413,949 1,180,097 157,433 383,941 677,870 6,518,690 3,638,877 1,752,050 567,458 1,541,859
Transfers/
Debt
Capital Outlay Total Expenses
99,337 5,083,281 114,986 69,560,880
9,185,397 1,702,716 148,706 15,413,392 2,000,841 3,631,687 1,015,787 125,501 322,477 1,901,760 6,153,931 2,716,689 1,555,594 461,099 1,857,470 108,466 13,193,307 246,856 76,633,310
277,603 (24,551) (395,634) 36,036 298,376 (103,463) 782,262 164,310 31,931 61,464 (1,223,890) 364,759 922,188 196,456 106,359 (315,610)
(9,129) (8,110,026) (131,870) (7,072,430)
14,891,634
