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					Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Summary of Expense divided Contact Hours
Contact Hours for fall 2007 and spring and summer 2008
                                  Total Expense by                                                             Expense per
  Fund                                 Discipline                           Contact Hours    Expense          Contact Hour
    1    Agriculture                                                            1,534,719 $ 13,513,303.57   $           7.70
    2    Architecture and Precision Production Trades                           3,407,979      34,957,122               8.88
    3    Biology, Physical Sciences, and Science Technology                    29,317,564     222,492,381               6.85
    4    Business Management, Marketing, and Administrative Services           17,818,481     140,847,236               7.11
    5    Career Pilot                                                             180,656       5,463,574              33.87
    6    Communications                                                         4,119,103      33,422,475               7.65
    7    Computer and Information Sciences                                     11,156,743     108,968,818               8.52
    8    Construction Trades                                                    1,641,826      15,050,396               8.03
    9    Consumer and Homemaking Education                                      8,752,792      66,186,357               6.75
   10    Engineering                                                              253,339       2,621,276               7.86
   11    Engineering Related                                                    6,787,477      60,923,755               7.41
   12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary    38,977,120     322,341,355               7.31
   13    Foreign Languages                                                      6,066,467      44,366,953               6.87
   14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.        7,568,757      88,895,849              10.55
   15    Health Occupations - Dental Hygiene                                      440,090       7,689,144              16.87
   16    Health Occupations - Other                                            10,218,719      99,714,920               8.34
   17    Health Occupations - Respiratory Therapy                                 821,386      10,296,496              11.10
   18    Health Occupations - Vocational Nursing                                4,770,575      44,183,082               8.42
   19    Mathematics                                                           27,448,321     204,348,959               6.98
   20    Mechanics and Repairers - Automotive                                   3,250,692      30,789,332               8.57
   21    Mechanics and Repairers - Diesel, Aviation Mechanics, and              2,169,847      22,782,623               9.33
   22    Mechanics and Repairers - Electronics                                  1,083,987       9,772,456               7.22
   23    Physical Education and Fitness                                         5,655,572      52,285,301               8.32
   24    Protective Services and Public Administration                          6,831,091      58,198,552               7.58
   25    Psychology, Social Sciences, and History                              41,354,433     287,776,177               6.31
   26    Visual and Performing Arts                                            12,932,275     123,114,745               8.36
   28    Developmental Education - Math                                               -               -
   29    Developmental Education - Reading/Writing                                    -               -
                                                     Total                    254,560,011 $ 2,111,002,638   $           7.60
                    Departmental Operating Expense by                                                             Expense per
Fund                            Discipline                                    Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,534,719 $      2,984,519   $           1.16
  2    Architecture and Precision Production Trades                               3,407,979        8,046,820               2.22
  3    Biology, Physical Sciences, and Science Technology                        29,317,564       29,374,637               0.81
  4    Business Management, Marketing, and Administrative Services               17,818,481       19,582,467               0.81
  5    Career Pilot                                                                 180,656        3,465,653              20.99
  6    Communications                                                             4,119,103        9,113,634               1.50
  7    Computer and Information Sciences                                         11,156,743       22,748,020               1.39
  8    Construction Trades                                                        1,641,826        3,590,333               1.92
  9    Consumer and Homemaking Education                                          8,752,792       11,488,314               0.87
 10    Engineering                                                                  253,339          456,097               1.29
 11    Engineering Related                                                        6,787,477       13,809,588               1.28
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        38,977,120       35,213,340               0.71
 13    Foreign Languages                                                          6,066,467        3,869,336               0.58
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            7,568,757       13,891,631               1.56
 15    Health Occupations - Dental Hygiene                                          440,090        2,047,241               3.82
 16    Health Occupations - Other                                                10,218,719       18,261,311               1.46
 17    Health Occupations - Respiratory Therapy                                     821,386        1,446,264               1.35
 18    Health Occupations - Vocational Nursing                                    4,770,575        5,569,582               0.91
 19    Mathematics                                                               27,448,321       18,396,958               0.61
 20    Mechanics and Repairers - Automotive                                       3,250,692        5,878,525               1.70
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,169,847        6,673,449               2.81
 22    Mechanics and Repairers - Electronics                                      1,083,987        1,761,944               1.01
 23    Physical Education and Fitness                                             5,655,572        7,122,653               1.02
 24    Protective Services and Public Administration                              6,831,091       13,606,589               1.37
 25    Psychology, Social Sciences, and History                                  41,354,433       20,166,130               0.39
 26    Visual and Performing Arts                                                12,932,275       19,609,036               1.23
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   254,560,011 $    298,174,071   $           1.05
                             Faculty Salaries by                                                                  Expense per
Fund                             Discipline                                   Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,534,719 $      4,815,786   $           3.26
  2    Architecture and Precision Production Trades                               3,407,979       14,224,084               3.38
  3    Biology, Physical Sciences, and Science Technology                        29,317,564       83,982,977               2.76
  4    Business Management, Marketing, and Administrative Services               17,818,481       54,935,391               3.02
  5    Career Pilot                                                                 180,656        1,325,428               9.60
  6    Communications                                                             4,119,103        8,975,461               2.87
  7    Computer and Information Sciences                                         11,156,743       44,689,771               3.85
  8    Construction Trades                                                        1,641,826        5,348,358               2.83
  9    Consumer and Homemaking Education                                          8,752,792       22,115,734               2.60
 10    Engineering                                                                  253,339        1,222,123               3.29
 11    Engineering Related                                                        6,787,477       21,847,753               2.85
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        38,977,120      142,035,506               3.32
 13    Foreign Languages                                                          6,066,467       17,915,166               3.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            7,568,757       46,829,485               5.71
 15    Health Occupations - Dental Hygiene                                          440,090        4,003,666               9.77
 16    Health Occupations - Other                                                10,218,719       43,414,380               3.60
 17    Health Occupations - Respiratory Therapy                                     821,386        5,792,619               6.47
 18    Health Occupations - Vocational Nursing                                    4,770,575       20,855,013               4.23
 19    Mathematics                                                               27,448,321       83,775,499               3.09
 20    Mechanics and Repairers - Automotive                                       3,250,692       12,810,091               3.59
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,169,847        8,031,909               3.24
 22    Mechanics and Repairers - Electronics                                      1,083,987        3,975,365               2.93
 23    Physical Education and Fitness                                             5,655,572       24,109,755               4.02
 24    Protective Services and Public Administration                              6,831,091       19,163,195               2.93
 25    Psychology, Social Sciences, and History                                  41,354,433      113,667,979               2.64
 26    Visual and Performing Arts                                                12,932,275       55,365,256               3.85
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   254,560,011 $    865,227,750   $           3.27
                                                                                                                           Expense per
                           Allocated Administrative Expense                       Contact Hours        Expense            Contact Hour
           Institutional Support                                                                   $    405,557,297     $           1.54
           Student Services                                                                             208,797,311                 0.71
           Academic Support                                                                             218,103,285                 0.70
           Research                                                                                         716,702                  -
           Scholarships and Fellowships                                                                  19,975,984                 0.01
           Equipment Depreciation                                                                        37,941,862                 0.15
           Local Benefits                                                                                56,508,376                 0.17
                                                                          Total     254,560,011    $    947,600,817     $           3.28

          Annual Financial Report - Schedule B
                                                          Salaries and
              Unrestricted - Educational Activities          Wages                Local Benefits   Other Expenses             Total
          Instruction                                   $    983,013,791          $ 72,954,960     $   116,272,376      $   1,172,241,127
          Research                                               603,575                       -            603,575             1,207,150
          Public Service                                      59,589,438                       -         39,256,244            98,845,682
          Academic Support                                   163,580,304                       -         54,522,981           218,103,285
          Student Services                                   173,410,735                       -         35,386,576           208,797,311
          Instructional Support                              244,719,614                       -       160,837,683            405,557,297
          Operation and Maintenance of Plant                  87,302,395              20,876,555       249,888,001            358,066,951
          Scholarships and Fellowships                            51,442                       -         19,975,984            20,027,426
          Other                                                        -              56,508,376                  -            56,508,376
                                                  Total $ 1,712,271,294           $ 93,831,515     $   676,743,420      $   2,482,846,229

          Depreciation Expense - Equipment                                   -                 -          37,941,862           37,941,862

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact
Hour Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of
Fundable Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional
support, student services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input
into this summary using Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in
Net Assets (SRECNA). The RFOE subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all
institutions, and divides them by the statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Rate History
               Expense per Contact Hour by
Fund                      Discipline                    2008   2007   2006 2005   2004    2003     2002     2001     2000     1999
  1   Agriculture                                       $ 7.70 $ 7.37      $ 7.25 $ 9.82 $ 7.18    $ 7.58   $ 7.00   $ 6.67   $ 6.81
  2   Architecture and Precision Production Trades        8.88  10.29        8.82  11.31    7.31     7.27     7.56     6.83     6.64
      Biology, Physical Sciences, and Science
  3   Technology                                          6.85   6.65        6.19   7.98    5.86     6.04     5.90     5.69     5.51
      Business Management, Marketing, and
  4   Administrative Services                             7.11   6.97        6.58   8.86    6.69     6.46     6.07     6.13     6.22
  5   Career Pilot                                       33.87  30.76       23.45  25.28   13.77    11.03    16.04    19.42    18.69
  6   Communications                                      7.65   7.30        7.30  10.01    7.21     7.26     6.99     9.21     8.21
  7   Computer and Information Sciences                   8.52   8.44        7.57   9.93    6.94     6.92     6.69     6.32     5.44
  8   Construction Trades                                 8.03   7.77        8.20  10.92    7.36     6.75     6.12     6.42     5.99
  9   Consumer and Homemaking Education                   6.75   6.49        6.14   8.08    5.49     5.51     5.52     5.14     5.35
 10 Engineering                                           7.86   7.53       10.30  11.38    8.92     8.54    11.49     9.83     7.64
 11 Engineering Related                                   7.41   7.09        6.82   9.52    7.23     6.89     6.58     6.71     6.42
      English Language, Lit, Philosophy, Humanities, &
 12 Interdisciplinary                                     7.31   7.08        6.48   8.33    5.83     5.94     5.75     5.68     5.26
 13 Foreign Languages                                     6.87   6.68        5.97   7.87    6.14     6.06     5.93     5.81     5.70
      Health Occupations - Dental Assistants, Medical
 14 Lab, and Assoc. Degree Nursing                       10.55  10.75        9.96  11.93    8.90     9.81     9.73     8.92     9.04
 15 Health Occupations - Dental Hygiene                  16.87  16.05       14.87  17.01   12.53    12.22    11.79    12.64    11.21
 16 Health Occupations - Other                            8.34   8.09        7.39   9.24    6.78     6.55     6.69     6.26     6.51
 17 Health Occupations - Respiratory Therapy             11.10  11.56        9.26  12.15   10.03    11.94    10.23     8.74     8.64
 18 Health Occupations - Vocational Nursing               8.42   8.24        6.89   9.32    6.54     6.66     6.59     7.00     5.76
 19 Mathematics                                           6.98   6.84        6.11   8.03    5.56     5.55     5.39     5.26     4.96
 20 Mechanics and Repairers - Automotive                  8.57   8.53        7.60   9.54    7.05     7.62     7.74     7.67     6.49
      Mechanics and Repairers - Diesel, Aviation
 21 Mechanics, and Transportation Workers                 9.33   8.88        9.31  10.89    8.30     8.76     7.41     7.82     7.32
 22 Mechanics and Repairers - Electronics                 7.22   7.52        8.52  10.20    7.14     8.36     7.41     7.33     6.47
 23 Physical Education and Fitness                        8.32   8.02        7.42   9.69    6.88     7.32     6.98     6.88     6.21
 24 Protective Services and Public Administration         7.58   7.44        6.81   8.55    6.22     6.34     5.90     5.58     4.94
 25 Psychology, Social Sciences, and History              6.31   6.20        5.63   7.42    5.36     5.32     5.27     5.17     4.97
 26 Visual and Performing Arts                            8.36   8.44        7.54   9.81    7.18     7.50     7.53     7.35     7.33
 28 Developmental Education - Math                         -      -           -      -       -        -        -        -        -
 29 Developmental Education - Reading/Writing              -      -           -      -       -        -        -        -        -
                                               Average $ 8.67 $ 8.46       $ 7.80 $ 9.75 $ 6.94    $ 7.01   $ 7.01   $ 7.02   $ 6.56
                                                 Median $ 7.78 $ 7.53      $ 7.35 $ 9.62 $ 7.00    $ 6.91   $ 6.69   $ 6.69   $ 6.32
                                     Standard Deviation $ 5.75 $ 5.26      $ 4.11 $ 4.41 $ 2.75    $ 2.68   $ 3.09   $ 3.46   $ 3.25
mmunity and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
te History                                            Year over Year Change
             Expense per Contact Hour by
                        Discipline                     2008      2007     2006   2005    2004     2003     2002     2001     2000
    Agriculture                                           4.5%           -100.0% -26.2%   36.8%    -5.3%     8.3%     4.9%    -2.1%
    Architecture and Precision Production Trades        -13.7%           -100.0% -22.0%   54.7%     0.6%    -3.8%    10.7%     2.9%
    Biology, Physical Sciences, and Science
    Technology                                            3.0%           -100.0% -22.4%   36.2%    -3.0%    2.4%     3.7%     3.3%
    Business Management, Marketing, and
    Administrative Services                               2.0%           -100.0% -25.7%   32.4%     3.6%     6.4%    -1.0%    -1.4%
    Career Pilot                                         10.1%           -100.0%  -7.2%   83.6%    24.8%   -31.2%   -17.4%     3.9%
    Communications                                        4.8%           -100.0% -27.1%   38.8%    -0.7%     3.9%   -24.1%    12.2%
    Computer and Information Sciences                     0.9%           -100.0% -23.8%   43.1%     0.3%     3.4%     5.9%    16.2%
    Construction Trades                                   3.3%           -100.0% -24.9%   48.4%     9.0%    10.3%    -4.7%     7.2%
    Consumer and Homemaking Education                     4.0%           -100.0% -24.0%   47.2%    -0.4%    -0.2%     7.4%    -3.9%
    Engineering                                           4.4%           -100.0%  -9.5%   27.6%     4.4%   -25.7%    16.9%    28.7%
    Engineering Related                                   4.5%           -100.0% -28.4%   31.7%     4.9%     4.7%    -1.9%     4.5%
    English Language, Lit, Philosophy, Humanities, &
    Interdisciplinary                                     3.2%           -100.0% -22.2%   42.9%    -1.9%    3.3%     1.2%     8.0%
    Foreign Languages                                     2.8%           -100.0% -24.1%   28.2%     1.3%    2.2%     2.1%     1.9%
    Health Occupations - Dental Assistants, Medical
    Lab, and Assoc. Degree Nursing                       -1.9%           -100.0% -16.5%   34.0%    -9.3%     0.8%     9.1%    -1.3%
    Health Occupations - Dental Hygiene                   5.1%           -100.0% -12.6%   35.8%     2.5%     3.6%    -6.7%    12.8%
    Health Occupations - Other                            3.1%           -100.0% -20.0%   36.3%     3.5%    -2.1%     6.9%    -3.8%
    Health Occupations - Respiratory Therapy             -4.0%           -100.0% -23.8%   21.1%   -16.0%    16.7%    17.0%     1.2%
    Health Occupations - Vocational Nursing               2.2%           -100.0% -26.1%   42.5%    -1.8%     1.1%    -5.9%    21.5%
    Mathematics                                           2.0%           -100.0% -23.9%   44.4%     0.2%     3.0%     2.5%     6.0%
    Mechanics and Repairers - Automotive                  0.5%           -100.0% -20.3%   35.3%    -7.5%    -1.6%     0.9%    18.2%
    Mechanics and Repairers - Diesel, Aviation
    Mechanics, and Transportation Workers                 5.1%           -100.0% -14.5%   31.2%    -5.3%    18.2%    -5.2%     6.8%
    Mechanics and Repairers - Electronics                -4.0%           -100.0% -16.5%   42.9%   -14.6%    12.8%     1.1%    13.3%
    Physical Education and Fitness                        3.7%           -100.0% -23.4%   40.8%    -6.0%     4.9%     1.5%    10.8%
    Protective Services and Public Administration         1.9%           -100.0% -20.4%   37.5%    -1.9%     7.5%     5.7%    13.0%
    Psychology, Social Sciences, and History              1.8%           -100.0% -24.1%   38.4%     0.8%     0.9%     1.9%     4.0%
    Visual and Performing Arts                           -0.9%           -100.0% -23.1%   36.6%    -4.3%    -0.4%     2.4%     0.3%
    Developmental Education - Math
    Developmental Education - Reading/Writing
                                              Average     2.4%           -100.0% -20.0%   40.5%    -0.9%    -0.1%    -0.1%    6.9%
                                               Median     3.4%           -100.0% -23.6%   37.5%     1.3%     3.2%     0.0%    5.9%
                                   Standard Deviation     9.4%           -100.0%  -6.7%   60.3%     2.8%   -13.3%   -10.9%    6.5%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Average Total Expenditure per Full-Time Student Equivalent (FTSE)
                                      Annual State Funded
                                        Semester Credit                                    Average Expenditure per
            Institution                      Hours          Total FTSE Total Expenditure            FTSE
Alamo                                              998,865     33,296        $191,239,471                   $5,744
Alvin                                               92,788       3,093         20,109,762                    6,502
Amarillo                                           178,668       5,956         34,512,276                    5,795
Angelina                                            94,431       3,148         13,509,317                    4,292
Austin                                             637,122      21,237        136,750,474                    6,439
Blinn                                              328,749      10,958         39,123,738                    3,570
Brazosport                                          66,827       2,228         14,287,859                    6,414
Central Texas                                      261,238       8,708         44,599,543                    5,122
Cisco                                               71,870       2,396          9,248,686                    3,861
Clarendon                                           25,155         839          3,668,635                    4,375
Coastal Bend                                        63,382       2,113                  0                        0
College Of The Mainland                             71,997       2,400         24,391,320                   10,163
Collin                                             412,203      13,740         70,034,922                    5,097
Dallas                                           1,151,165      38,372        214,562,812                    5,592
Del Mar                                            204,427       6,814         57,594,377                    8,452
El Paso                                            471,363      15,712         81,085,589                    5,161
Frank Phillips                                      26,276         876          5,764,019                    6,581
Galveston                                           40,208       1,340                  0                        0
Grayson                                             82,457       2,749         13,664,320                    4,971
Hill                                                70,448       2,348         10,335,070                    4,401
Houston                                            846,337      28,211        166,950,232                    5,918
Howard                                              61,090       2,036         15,565,901                    7,644
Kilgore                                            115,663       3,855         18,384,957                    4,769
Laredo                                             154,193       5,140         33,753,934                    6,567
Lee                                                125,718       4,191         29,033,951                    6,928
Lonestar                                           832,324      27,744        152,541,391                    5,498
Mclennan                                           174,178       5,806         29,680,633                    5,112
Midland                                            111,509       3,717         26,095,442                    7,021
Navarro                                            165,450       5,515         19,666,734                    3,566
North Central Texas                                145,014       4,834         16,235,310                    3,359
Northeast Texas                                     52,949       1,765          8,929,016                    5,059
Odessa                                              85,524       2,851         19,384,637                    6,800
Panola                                              40,729       1,358          8,985,085                    6,618
Paris                                               90,017       3,001         12,682,934                    4,227
                                         Annual State Funded
                                           Semester Credit                                        Average Expenditure per
               Institution                      Hours           Total FTSE   Total Expenditure             FTSE
Ranger                                                 18,238          608            2,678,849                     4,406
San Jacinto                                           476,825       15,894           91,234,511                     5,740
South Plains                                          192,922        6,431           27,138,670                     4,220
South Texas                                           375,255       12,509           65,267,325                     5,218
Southwest Texas                                        93,303        3,110           15,762,315                     5,068
Tarrant                                               728,201       24,273          113,400,957                     4,672
Temple                                                 95,894        3,196           16,346,843                     5,114
Texarkana                                              87,473        2,916           14,839,812                     5,090
Texas Southmost                                       189,835        6,328                    0                         0
Trinity Valley                                        131,916        4,397           17,586,898                     4,000
Tyler                                                 205,968        6,866           35,569,462                     5,181
Vernon                                                 57,233        1,908                    0                         0
Victoria                                               74,015        2,467           15,386,480                     6,236
Weatherford                                            91,593        3,053           18,011,246                     5,899
Western Texas                                          41,029        1,368            6,397,575                     4,678
Wharton                                               120,743        4,025           20,748,577                     5,155
TSTC-Harlingen                                        110,187        3,673           21,311,585                     5,802
TSTC-West Texas                                        39,449        1,315           13,720,657                    10,434
TSTC-Marshall                                          16,611          554            4,865,946                     8,788
TSTC-Waco                                             122,169        4,072           32,537,666                     7,990
Lamar-IOT                                              57,077        1,903           19,200,729                    10,092
Lamar-Orange                                           42,154        1,405                    0                         0
Lamar-Port Arthur                                      44,993        1,500           16,624,188                    11,085

Total for Instutions Reporting Expense            11,370,605      379,020      $2,111,002,638                     $5,570
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Discipline Summary of Expense per Contact Hour by Institution
             Institution         AG    ARCH      SCI       BA     CP        COMM         CS    CNSTR       HE      ENG       ENGR
Alamo                          $ 6.93 $ 12.48 $ 9.03 $ 9.83 $ 36.07 $          10.50 $ 10.79 $ 11.76     $ 8.76   $ 15.24   $ 13.35
Alvin                            5.33     9.53    6.06     9.56                  8.89   10.72    14.76     7.83                7.58
Amarillo                         7.44     7.96    7.13     7.78                  7.74     7.74    8.27     6.74      7.12      7.74
Angelina                                  8.46    5.39     5.65                12.59    10.21     5.61     6.66     12.31      5.61
Austin                           6.53    15.75   10.89     9.69                  9.36   16.63     5.84    14.69     16.99     12.33
Blinn                            6.53    12.83    4.78     7.02                  4.45   16.77    12.83     3.87                9.04
Brazosport                                9.46    9.57    10.16                  5.14   15.60     8.81     8.41                6.72
Central Texas                    5.20    12.49    7.20     6.79   56.23          7.41   14.68     8.98     5.46      2.98      3.46
Cisco                            9.89     6.05    4.79     4.83                         17.60     5.98     5.30                6.21
Clarendon                       10.25             6.04     5.84                         10.19              3.96                5.05
Coastal Bend
College Of The Mainland          7.62    27.10   10.85    12.80                  7.62   21.16     9.61    20.20                8.25
Collin                           6.59     9.96    7.46     7.92     3.54         9.47     7.26   10.01     7.41     14.08     16.19
Dallas                          15.27    11.16    7.91     8.28    13.04         7.96     8.24   11.99     7.29     10.11      6.03
Del Mar                          9.51    11.75    9.64    11.73                12.93    10.65     8.82    11.11     12.43     11.48
El Paso                          8.63    18.43    7.34     8.70                  8.01   10.75     5.55     5.92      7.67      5.48
Frank Phillips                   9.77     9.30    7.12     7.09                  3.60   15.08    13.47     7.63    67.81       9.76
Galveston
Grayson                          8.93    11.85    6.31     7.54                  3.06     8.28    3.06     5.26      3.06      6.01
Hill                            12.33     6.45    5.34     4.13                  8.12     6.52    8.16     5.21                4.63
Houston                          8.36     8.58    7.74     8.08                  7.31   19.81     9.44     7.87      9.20      9.11
Howard                           5.98     6.79    6.26     4.45                  4.49     6.47    7.99     4.41                7.52
Kilgore                         10.64     7.96    6.05     5.06                  9.81     3.66    2.22     5.20     24.95      7.15
Laredo                                            9.27    10.74                  8.40   11.07    10.10
Lee                              7.12    13.32    8.97     8.08     4.50       10.91    10.67    13.63     7.33                7.56
Lonestar                         9.74     8.95    8.25     8.68     4.43         6.32     8.93    9.20     7.52     17.99     10.95
Mclennan                        16.59             5.91     7.31                  3.37   13.57              9.95      3.01      6.41
Midland                          4.72     9.34    7.95     9.76   41.03        14.47    18.73     9.67     8.03     10.58     19.08
Navarro                          6.72     2.46    5.01     5.54                10.08      4.00    4.43     3.06     19.34      6.34
North Central Texas              9.18    25.75    5.28     5.46                  4.50   12.10              4.75                3.20
Northeast Texas                 16.17     7.60    7.30     7.16                13.67    14.83     7.01     5.46                3.28
Odessa                          12.25     7.16    8.13     8.51                  5.04     8.78    5.61     9.62                8.16
Panola                           6.47    13.66    8.56     8.49                17.51    15.87     8.16     7.07               15.01
Paris                           14.53     6.41    4.35     5.55                11.04      5.47    6.83     4.26                4.72
Ranger                           7.29     5.22    4.89     7.82                           5.64             5.29
San Jacinto                      7.86     6.94    7.07     7.17   32.32          5.81   10.11     7.40     8.42     10.00     18.38
South Plains                    11.14     6.41    5.81     5.85     2.49         5.32     6.83    2.49     5.99      2.49      4.06
South Texas                      7.08    18.58    7.08     5.96                10.40      7.88   12.83     9.87      6.65      5.95
             Institution            AG      ARCH       SCI      BA          CP         COMM          CS      CNSTR      HE          ENG       ENGR
Southwest Texas                     9.87     13.71      7.33    9.54                      5.38        5.67     9.06     7.08          4.93     14.84
Tarrant                             9.51     18.52      6.98    7.20         3.15         9.31        9.00     6.06     7.54         11.31     10.66
Temple                              7.25     15.62      7.48    6.00                      8.72        7.60              7.08                    6.82
Texarkana                           8.78      6.17      5.95    6.42                      6.98        8.64      4.97    5.53                    4.16
Texas Southmost
Trinity Valley                       5.98      4.24     5.39     6.88                     3.59        3.80      5.58     4.86                    4.74
Tyler                                5.16     11.35     6.68     5.21        3.29         6.10       21.18      8.08     8.16         3.75       7.94
Vernon
Victoria                             7.54      7.34     8.31     6.94                     9.40        9.19     17.77     5.21                   10.09
Weatherford                         12.70      8.56     7.37     9.05                    10.48        7.91      8.56     7.70                    8.22
Western Texas                        7.74      7.55     5.71     7.90                  155.39         5.32               7.67                    7.63
Wharton                             13.61     16.74     7.96     6.71                                11.12      4.31     9.37         4.31       7.81
TSTC-Harlingen                      10.92     11.71     6.48     5.48                    11.70       12.12     15.52     8.13         3.91       8.21
TSTC-West Texas                               11.31     9.43     8.35        4.64        11.31        8.35     11.31    11.31                   13.92
TSTC-Marshall                       11.07     14.19     8.71     8.48        5.76        11.07        8.48     11.07    11.07                   11.49
TSTC-Waco                            9.62      8.09     9.84     6.77       27.82         8.50        8.83      7.87     8.53       13.28        8.88
Lamar-IOT                                     12.45    12.45    12.45                                12.45     12.45    12.45                   12.45
Lamar-Orange
Lamar-Port Arthur                            12.66     12.66    12.66                   12.66     12.66        12.66    12.66                 12.66
Total                             $ 7.70    $ 8.88    $ 6.85   $ 7.11   $   33.87    $   7.65    $ 8.52      $ 8.03    $ 6.75   $    7.86    $ 7.41
Average (Excluding zero values)     9.09     10.95      7.41     7.71       17.02       11.61     10.68         8.82     7.65       12.13      8.65
High                               16.59     27.10     12.66    12.80       56.23      155.39     21.18        17.77    20.20       67.81     19.08
Low (Excluding zero values)         4.72      2.46      4.35     4.13        2.49        3.06      3.66         2.22     3.06        2.49      3.20
Median (Excluding zero values)      8.71      9.53      7.25     7.43        5.20        8.50     10.15         8.69     7.41       10.06      7.78

                                                                                 Discipline
                                  AG - Agriculture                                                                                           ENGR - Engine
                                  ARCH - Architecture and Precision Production Trades                                                        LA - English La
                                  SCI - Biology, Physical Sciences, and Science Technology                                                   FL - Foreign La
                                  BA - Business Management, Marketing, and Administrative Services                                           HODA - Health
                                  CP - Career Pilot                                                                                          HODH - Health
                                  COMM - Communications                                                                                      HOO - Health O
                                  CS - Computer and Information Sciences                                                                     HORT - Health
                                  CNSTR - Construction Trades                                                                                NUR - Health O
                                  HE - Consumer and Homemaking Education                                                                     MATH - Mathe
                                  ENG - Engineering                                                                                          AUTO - Mecha
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Discipline Summary of Expense per Contact Hour by Institution
             Institution         LA     FL      HODA       HODH     HOO    HORT      NUR     MATH      AUTO      MECH      ELECT
Alamo                          $ 9.30 $ 7.70 $ 15.39               $ 9.88 $ 15.10 $ 10.47 $ 8.65      $ 10.37   $ 12.62   $ 4.95
Alvin                            7.70    8.70     10.72             10.54   12.37     10.06    7.24      7.61     17.98      12.56
Amarillo                         8.34    7.50      8.32       8.06   7.93    8.16      8.47    7.29      7.96      7.96       7.58
Angelina                         5.37    5.46      9.58              5.85    7.98      6.24    6.83      9.20      7.98       5.66
Austin                           9.87    9.50     15.12     32.54   15.01             16.87    8.99     14.52     12.64       4.93
Blinn                            6.49    6.12     13.47      21.61   6.87              7.27    5.71     12.83     12.83      12.83
Brazosport                       9.24    9.21    37.39              15.62             13.83    8.66      9.22                13.48
Central Texas                    6.71    7.37     11.72              9.54              9.11    5.88      9.71      6.87      17.90
Cisco                            5.81    5.20      6.53              4.41   18.94      7.26    5.95      7.77
Clarendon                        6.08    7.15                        3.48              6.96    5.79                           4.09
Coastal Bend
College Of The Mainland         11.92  11.97      20.29             12.61             17.80   11.29                           9.64
Collin                           7.45    6.66     16.05      29.51  10.55   12.88              6.92                           4.88
Dallas                           8.34    7.18     12.27              7.89   17.52     12.73    7.33      9.50      6.08      12.78
Del Mar                         12.02  10.84      15.00      21.76  11.06   24.55     13.81   11.74     11.75     11.52      14.26
El Paso                          9.77    6.63     14.41      15.19  12.84   16.07      7.00    7.08      9.70     15.44       4.46
Frank Phillips                   7.12    5.30      6.96              6.96              7.31    7.19                5.39       5.85
Galveston
Grayson                          6.08    6.22      9.89              6.76              8.39    5.82      7.37      3.06      18.29
Hill                             4.87    4.65      6.49              4.23              9.69    5.19      4.72      8.12       8.12
Houston                          8.74    8.26     10.69             11.58   14.44     13.33    7.72     10.25     15.16       8.80
Howard                          10.16    7.34     14.13      16.56   7.58   12.82      8.12    5.34    48.31       7.69       7.26
Kilgore                          5.06    9.50      6.36              6.19              5.94    5.11      7.09      5.84       2.30
Laredo                          12.29  10.95      15.58             11.00             17.03    8.74     22.85                11.07
Lee                             11.46    9.03     11.69             27.66             13.22   10.60      7.65      8.02       4.50
Lonestar                         8.90    7.70     12.49      22.52  10.62   14.16      9.78    7.84      8.77     15.47       8.87
Mclennan                         7.72    5.83     13.28              8.45    9.43      7.56    6.56                3.27       3.01
Midland                          9.32    6.01     10.11             10.90   10.45      9.67    8.57     13.29     20.90      13.75
Navarro                          5.09    3.91      8.65              4.41              8.12    5.04      6.34      6.34       2.84
North Central Texas              5.63    4.19      7.64              7.41              5.12    5.05                          15.35
Northeast Texas                  6.56  12.39      10.61      16.06   8.43              9.78    6.81      7.85     18.63       3.28
Odessa                           9.05    8.97     12.16             11.36   24.08     10.67    8.52     10.06     13.58       7.30
Panola                           8.21  11.65      10.92              8.78              7.94   10.58                         30.38
Paris                            5.19    4.98     11.63              6.16              7.23    4.16               14.85       2.31
Ranger                           5.73    4.52                        7.92              5.41    6.10                           6.16
San Jacinto                      7.52    9.36     10.76             10.92   10.15     10.99    7.64     10.07     18.31       7.95
South Plains                     6.54    5.29      6.33              8.75    8.45      6.14    5.31      6.11      5.60      18.90
South Texas                      9.07    6.93     10.29             13.37   16.83     10.97    6.83      7.73      9.03      11.20
             Institution              LA       FL      HODA       HODH       HOO      HORT       NUR      MATH      AUTO      MECH       ELECT
Southwest Texas                       7.41     5.49      3.33                 5.17                9.10     7.93       8.19     15.47        3.81
Tarrant                               7.28     6.77     13.95       17.67    11.48     14.47               7.25       9.81     10.32        5.04
Temple                                6.67     7.11      9.88       23.29     9.17      9.50       8.99    7.41                             7.77
Texarkana                             5.26     5.93     10.27        3.83     4.67                 6.06    5.23       5.75       4.37       4.64
Texas Southmost
Trinity Valley                        5.15     3.67       7.32                6.16                 5.53     5.68      5.28                  3.69
Tyler                                 8.56     5.02      10.22      14.77     9.28       9.93      7.12     6.89     15.37       8.08       5.68
Vernon
Victoria                              8.00    10.29      12.58                7.42     11.28       8.70     9.36                18.57       3.61
Weatherford                           8.14     7.90      11.15                9.22     11.02       8.17     8.59                24.94       8.28
Western Texas                         6.43     5.34                           7.41                 7.24     5.18                            7.57
Wharton                               7.94     9.05      15.80      20.19     9.87                10.21     7.74     13.40                  7.48
TSTC-Harlingen                        6.74     6.15       7.31      12.47    11.03                          8.00      8.03       6.58       4.21
TSTC-West Texas                       9.43     9.43       9.22                9.22                 9.22     9.43      9.77       9.77      11.31
TSTC-Marshall                         9.71     8.30                          11.05                         10.29     12.29      12.29      11.07
TSTC-Waco                             7.07     8.28       6.19                3.72                          8.41      7.50       7.97      10.27
Lamar-IOT                            12.45                          12.45    12.45     12.45               12.45     12.44      12.45      12.45
Lamar-Orange
Lamar-Port Arthur                    12.66    12.66     12.66                12.66               12.66     12.66     12.66    12.66       12.66
Total                               $ 7.31   $ 6.87   $ 10.55    $ 16.87    $ 8.34   $ 11.10    $ 8.42    $ 6.98   $ 8.57    $ 9.33     $ 7.22
Average (Excluding zero values)       7.95     7.48     11.55      18.03      9.30     13.46      9.42      7.55     10.75    11.14        8.77
High                                 12.66    12.66     37.39      32.54     27.66     24.55     17.80     12.66     48.31    24.94       30.38
Low (Excluding zero values)           4.87     3.67      3.33       3.83      3.48      7.98      5.12      4.16      4.72     3.06        2.30
Median (Excluding zero values)        7.71     7.18     10.76      17.12      9.20     12.64      8.85      7.27      9.50    10.32        7.58

                                                                     Discipline
                         ENGR - Engineering Related                                                                          MECH - Mechanics and Repa
                         LA - English Language, Lit, Philosophy, Humanities, & Interdisciplinary                             ELECT - Mechanics and Repa
                         FL - Foreign Languages                                                                              PE - Physical Education and F
                         HODA - Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree Nursing               PA - Protective Services and
                         HODH - Health Occupations - Dental Hygiene                                                          SS - Psychology, Social Scien
                         HOO - Health Occupations - Other                                                                    FA - Visual and Performing A
                         HORT - Health Occupations - Respiratory Therapy
                         NUR - Health Occupations - Vocational Nursing                                                       DEM - Developmental Educa
                         MATH - Mathematics                                                                                  DER - Developmental Educat
                         AUTO - Mechanics and Repairers - Automotive                                                         Total - All Disciplines
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Discipline Summary of Expense per Contact Hour by Institution
             Institution         PE     PA       SS       FA    DEM DER Total
Alamo                          $ 9.82 $ 9.00 $ 8.28 $ 10.18                  $ 9.43
Alvin                           10.16    7.60    7.48     12.81                8.68
Amarillo                         5.60    7.42    5.79      7.48                7.45
Angelina                         6.39    5.93    5.28      7.49                6.30
Austin                           9.84    9.10    8.47     14.03               10.60
Blinn                            6.76    5.07    4.80      6.51                6.04
Brazosport                      10.68    8.30    8.33     14.11                9.54
Central Texas                    7.67    8.20    5.79      6.62                7.74
Cisco                           10.28    8.72    5.56      7.44                6.14
Clarendon                        9.35    3.15    5.73      6.03                6.62
Coastal Bend
College Of The Mainland         12.89  15.59    13.20     17.18               13.81
Collin                           8.50  11.22     6.57     10.28                7.91
Dallas                           9.12    6.66    6.94      9.09                8.00
Del Mar                         10.21  12.18     9.73     14.28               11.64
El Paso                         23.39    9.06    6.69      7.76                8.42
Frank Phillips                   7.24    5.52    6.92      8.83                8.28
Galveston
Grayson                         18.88    6.93    5.80      7.86                7.02
Hill                             9.50    6.84    5.22      6.32                5.78
Houston                         11.47    9.81    7.48      9.47                8.64
Howard                          19.12    6.29    5.66      7.27                6.80
Kilgore                          6.95    4.39    4.31      6.51                5.33
Laredo                           9.92  11.30     8.01     12.60               10.58
Lee                             20.06    6.99    9.00     11.05               10.00
Lonestar                         9.49    8.40    7.66     10.64                8.70
Mclennan                        10.10    7.35    5.69     10.33                7.83
Midland                          9.76  10.43     7.70      9.54                9.79
Navarro                          5.37    3.79    4.78      5.92                4.91
North Central Texas              8.41    6.59    4.56      6.05                5.73
Northeast Texas                  6.66  10.95     6.15     10.52                7.84
Odessa                           9.76  10.57     8.01     10.97                9.18
Panola                           8.75    6.41    7.35      9.58                9.17
Paris                            6.05    4.98    5.00      6.65                5.44
Ranger                          11.25            4.75      8.72                6.30
San Jacinto                      8.62  12.33     7.43      9.68                8.52
South Plains                    11.04    4.60    5.42      9.78                6.33
South Texas                     10.98    8.81    7.33      7.50                8.18
             Institution             PE       PA       SS       FA      DEM     DER    Total
Southwest Texas                      8.22     9.24     6.51      7.30                   7.59
Tarrant                              8.21    14.33     6.28      8.52                   7.77
Temple                               6.53     7.05     6.10     10.37                   7.61
Texarkana                            3.08     5.85     5.20      5.46                   5.83
Texas Southmost
Trinity Valley                       7.56     4.83     5.00      7.86                    5.40
Tyler                               12.44     8.91     6.03      7.56                    7.56
Vernon
Victoria                             8.02    12.58     6.90     11.00                    8.68
Weatherford                          8.08     9.76     7.21     10.22                    8.57
Western Texas                        8.49     5.49     6.57      8.09                    6.48
Wharton                              8.78    13.14     7.12      9.15                    8.65
TSTC-Harlingen                       3.91     6.08     5.64      5.21                    7.56
TSTC-West Texas                               8.35     9.43      8.35                    9.39
TSTC-Marshall                                 8.47     7.14      8.48                   10.53
TSTC-Waco                                     9.23     7.85      6.32                    8.34
Lamar-IOT                                    12.45    12.45     12.45                   12.45
Lamar-Orange
Lamar-Port Arthur                   12.66    12.66    12.66     12.66                   12.66
Total                              $ 8.32   $ 7.58   $ 6.31    $ 8.36                  $ 7.60
Average (Excluding zero values)      9.71     8.41     6.94      9.16                    8.15
High                                23.39    15.59    13.20     17.18                   13.81
Low (Excluding zero values)          3.08     3.15     4.31      5.21                    4.91
Median (Excluding zero values)       9.24     8.35     6.63      8.78                    7.96

                                                  Discipline
             MECH - Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation Workers
             ELECT - Mechanics and Repairers - Electronics
             PE - Physical Education and Fitness
             PA - Protective Services and Public Administration
             SS - Psychology, Social Sciences, and History
             FA - Visual and Performing Arts

             DEM - Developmental Education - Math
             DER - Developmental Education - Reading/Writing
             Total - All Disciplines
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Discipline Analysis by Institution
Agriculture                1




        Institution          Contact               Total                   Faculty Salaries           Academic Support       Institutional Support        Student Services
                              Hours         Expense      per   Hour      Expense      per Hour       Expense    per Hour      Expense      per Hour      Expense    per Hour
Alamo                            71,760   $    496,986 $        6.93   $    109,155 $       1.52   $    66,019 $     0.92   $   133,474 $       1.86   $    71,760 $     1.00
Alvin                            39,312        209,380          5.33         67,356         1.71        41,671       1.06         54,251        1.38        28,305       0.72
Amarillo                         10,184         75,771          7.44         29,498         2.90         5,398       0.53         18,942        1.86         5,398       0.53
Angelina                            -                -                             -                         -       0.86              -        0.93             -       0.41
Austin                           85,570        559,145          6.53        113,776         1.33       116,375       1.36       167,717         1.96        98,406       1.15
Blinn                            59,744        389,838          6.53        221,421         3.71        26,287       0.44         58,549        0.98        31,664       0.53
Brazosport                          -                -                             -                         -       0.92              -        2.59             -       1.10
Central Texas                    72,622        377,500          5.20         87,639         1.21        26,144       0.36       111,838         1.54        47,204       0.65
Cisco                             7,360         72,773          9.89         46,166         6.27         3,901       0.53          8,979        1.22         4,195       0.57
Clarendon                        34,368        352,163         10.25        173,229         5.04        22,339       0.65         45,709        1.33        20,621       0.60
Coastal Bend                        -                -                             -
College Of The Mainland           3,261         24,860          7.62               -                     4,500       1.38        11,772        3.61          5,511       1.69
Collin                           95,914        632,193          6.59        192,392         2.01        80,568       0.84       109,342        1.14         73,854       0.77
Dallas                          104,261      1,591,789         15.27        597,793         5.73        62,557       0.60       179,329        1.72         93,835       0.90
Del Mar                             704          6,692          9.51          1,000         1.42           711       1.01         1,781        2.53            845       1.20
El Paso                           3,168         27,329          8.63          6,704         2.12         4,245       1.34         5,797        1.83          2,566       0.81
Frank Phillips                   11,064        108,052          9.77         45,645         4.13         2,213       0.20        26,000        2.35          8,077       0.73
Galveston                           -                -                             -
Grayson                          14,424        128,827          8.93               -         -           8,077       0.56        21,203        1.47         10,530       0.73
Hill                              7,008         86,425         12.33         56,968         8.13         3,434       0.49        11,143        1.59          4,695       0.67
Houston                          81,920        685,213          8.36        244,844         2.99        71,270       0.87       171,213        2.09         82,739       1.01
Howard                           95,694        571,902          5.98        220,532         2.30        48,804       0.51       143,541        1.50         65,072       0.68
Kilgore                           8,276         88,062         10.64         60,825         7.35         5,214       0.63         8,110        0.98          3,145       0.38
Laredo                              -                -                             -                         -       1.39             -        1.66              -       1.25
Lee                              70,176        499,711          7.12        142,296         2.03        55,439       0.79       172,633        2.46         40,000       0.57
Lonestar                         30,852        300,476          9.74        134,287         4.35        53,682       1.74        47,204        1.53         25,299       0.82
Mclennan                         33,794        560,680         16.59        102,560         3.03        13,856       0.41        59,815        1.77         18,249       0.54
Midland                           3,984         18,819          4.72          2,112         0.53         5,856       1.47         5,817        1.46          2,709       0.68
Navarro                          19,696        132,333          6.72         65,284         3.31        11,424       0.58        17,923        0.91          9,651       0.49
North Central Texas              64,304        590,324          9.18        248,234         3.86        45,013       0.70        58,517        0.91         25,079       0.39
Northeast Texas                  13,040        210,855         16.17         94,667         7.26         8,606       0.66        25,298        1.94          6,781       0.52
Odessa                            7,768         95,161         12.25         51,777         6.67         8,389       1.08        12,895        1.66          7,302       0.94
Panola                            8,821         57,032          6.47          9,302         1.05        13,232       1.50        13,320        1.51          7,057       0.80
Paris                             4,304         62,533         14.53         41,804         9.71         1,808       0.42         4,089        0.95          2,152       0.50
Ranger                            2,112         15,391          7.29          6,210         2.94           612       0.29         3,443        1.63          1,056       0.50
San Jacinto                      12,768        100,380          7.86         34,040         2.67        11,874       0.93        18,003        1.41         11,108       0.87
South Plains                     29,868        332,866         11.14        223,816         7.49        11,051       0.37        24,193        0.81         24,193       0.81
South Texas                      21,648        153,313          7.08         58,294         2.69        14,504       0.67        35,503        1.64         15,803       0.73
Southwest Texas                  20,672        204,078          9.87        108,329         5.24        18,398       0.89        31,835        1.54         12,196       0.59
Tarrant                          27,236        259,133          9.51         99,287         3.65        19,065       0.70        30,777        1.13         21,789       0.80
Temple                           19,984        144,922          7.25         66,122         3.31        12,990       0.65        35,771        1.79         10,791       0.54
Texarkana                        22,171        194,645          8.78         98,888         4.46        12,859       0.58        16,407        0.74          7,316       0.33
Texas Southmost                     -                -                             -
Trinity Valley                   74,336        444,454          5.98        219,453         2.95        55,009       0.74        46,832        0.63         37,911       0.51
Tyler                            37,562        193,963          5.16         43,859         1.17        18,781       0.50        45,826        1.22         36,435       0.97
Vernon                              -                -                             -
Victoria                         10,752         81,038          7.54          2,100         0.20         8,494       0.79        15,053        1.40          8,494       0.79
Weatherford                      19,216        244,035         12.70         71,696         3.73        10,569       0.55        49,001        2.55         13,259       0.69
Western Texas                    75,073        580,967          7.74        244,979         3.26        57,055       0.76       150,146        2.00         28,528       0.38
Wharton                           9,760        132,856         13.61         77,669         7.96         8,882       0.91        19,520        2.00          6,344       0.65
TSTC-Harlingen                   33,280        363,544         10.92         85,467         2.57        12,979       0.39        32,947        0.99         27,622       0.83
TSTC-West Texas                     -                -                             -                         -       1.28             -        1.15              -       1.42
TSTC-Marshall                       672          7,436         11.07          3,091         4.60           840       1.25         1,015        1.51          1,068       1.59
TSTC-Waco                        54,256        522,024          9.62        205,220         3.78        20,075       0.37        51,001        0.94         29,841       0.55
Lamar-IOT                           -                -                             -                         -       0.18             -        1.83              -       0.75
Lamar-Orange                        -                -                             -
Lamar-Port Arthur                   -                -                             -                         -       1.27             -        1.75              -       0.58
Total                         1,534,719   $ 13,513,304          8.71   $ 4,815,786          3.26   $ 1,074,303       0.70   $ 2,363,467        1.54    $ 1,089,650       0.71
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Discipline Analysis by Institution
Agriculture                1



                          Departmental Operating                             Scholarships and         Equipment
        Institution              Expense              Research                 Fellowships           Depreciation          Local Benefits
                            Expense    per Hour  Expense   per    Hour     Expense    per Hour    Expense   per Hour     Expense   per Hour
Alamo                     $    76,984 $     1.07 $    -    $        -      $   2,153 $     0.03   $ 11,482 $      0.16   $ 25,834 $      0.36
Alvin                           7,191       0.18        -           -              -        -        5,111        0.13      5,111        0.13
Amarillo                       11,524       1.13        -           -              -        -        1,528        0.15      3,564        0.35
Angelina                            -                   -           -              -        -            -        0.13          -        0.08
Austin                         23,208       0.27        -           -              -        -       11,980        0.14     28,238        0.33
Blinn                          39,519       0.66        -           -          3,585       0.06      2,987        0.05      5,377        0.09
Brazosport                          -                   -           -              -       0.18          -        0.23          -        0.13
Central Texas                  73,228       1.01        -           -              -        -       10,893        0.15     19,608        0.27
Cisco                           7,552       1.03        -           -              -        -        1,472        0.20        589        0.08
Clarendon                      70,511       2.05        -           -              -        -       17,184        0.50      2,749        0.08
Coastal Bend                        -
College Of The Mainland             -                   -            -              -       -           978       0.30       2,120       0.65
Collin                        100,001       1.04        -            -         46,039      0.48      21,101       0.22       8,632       0.09
Dallas                        631,244       6.05        -            -              -       -        12,511       0.12      15,639       0.15
Del Mar                         2,058       2.92        -            -              -       -             -        -           303       0.43
El Paso                         6,496       2.05        -            -            507      0.16         507       0.16         507       0.16
Frank Phillips                 22,598       2.04        -            -          1,549      0.14           -        -         1,881       0.17
Galveston                           -
Grayson                        84,636       5.87        -            -              -       -         1,875       0.13       2,596       0.18
Hill                           10,209       1.46        -            -              -       -             -        -             -        -
Houston                        89,839       1.10        -            -              -       -        16,384       0.20       9,011       0.11
Howard                         63,441       0.66        -            -              -       -        16,268       0.17      13,397       0.14
Kilgore                         8,852       1.07        -            -             83      0.01         579       0.07       1,159       0.14
Laredo                              -                   -            -              -      0.09           -       0.31           -       0.45
Lee                            41,850       0.60        -            -              -       -        14,035       0.20      34,386       0.49
Lonestar                       29,662       0.96        -            -              -       -         3,394       0.11       6,787       0.22
Mclennan                      356,288      10.54        -            -          7,435      0.22           -        -         2,704       0.08
Midland                           236       0.06        -            -             80      0.02         837       0.21       1,155       0.29
Navarro                        24,085       1.22        -            -              -       -           788       0.04       3,348       0.17
North Central Texas           197,485       3.07    1,929           0.03            -       -         9,646       0.15       4,501       0.07
Northeast Texas                73,406       5.63        -            -              -       -             -        -         2,086       0.16
Odessa                          8,165       1.05        -            -          2,097      0.27       1,631       0.21       2,874       0.37
Panola                          9,845       1.12        -            -              -       -         1,852       0.21       2,470       0.28
Paris                          12,046       2.80        -            -              -       -             -        -           603       0.14
Ranger                          2,777       1.31        -            -            612      0.29         465       0.22         190       0.09
San Jacinto                    21,872       1.71        -            -              -       -             -        -         3,575       0.28
South Plains                   34,716       1.16        -            -            896      0.03       5,078       0.17       9,259       0.31
South Texas                    19,094       0.88        -            -              -       -         4,979       0.23       4,979       0.23
Southwest Texas                26,923       1.30        -            -              -       -         3,101       0.15       3,101       0.15
Tarrant                        74,142       2.72        -            -            817      0.03       4,358       0.16       8,716       0.32
Temple                         12,321       0.62        -            -          1,998      0.10           -        -         4,996       0.25
Texarkana                      48,204       2.17        -            -            443      0.02       7,760       0.35       2,882       0.13
Texas Southmost                     -
Trinity Valley                 62,522       0.84        -            -              -       -         8,177       0.11      14,867       0.20
Tyler                          26,365       0.70        -            -          7,137      0.19       5,634       0.15      10,142       0.27
Vernon                              -
Victoria                       42,483       3.95        -            -            430      0.04       1,290       0.12       2,688       0.25
Weatherford                    95,429       4.97        -            -              -       -         2,498       0.13       1,729       0.09
Western Texas                  73,932       0.98        -            -          5,255      0.07      15,015       0.20       6,006       0.08
Wharton                        13,163       1.35        -            -          2,342      0.24       2,440       0.25       2,538       0.26
TSTC-Harlingen                183,980       5.53    1,664           0.05       11,981      0.36       4,326       0.13       2,330       0.07
TSTC-West Texas                     -                   -           0.04            -      0.55           -       0.12           -       0.07
TSTC-Marshall                     474       0.71      235           0.35          423      0.63         202       0.30          87       0.13
TSTC-Waco                     163,963       3.02    3,798           0.07       34,724      0.64      10,851       0.20       2,713       0.05
Lamar-IOT                           -                   -            -              -      1.43           -       0.61           -       0.31
Lamar-Orange                        -
Lamar-Port Arthur                   -                   -            -              -      1.35           -       0.97           -       0.77
Total                     $ 2,984,519       1.16 $    -              -     $   15,347      0.01   $ 230,208       0.15   $ 260,902       0.17
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
Percent of Rates to Maintain Funding Total
This calculation is completed to indicate the relative change in financing assuming the legislature were to fund the institutions at the same total
as the previous biennium. The percent funded used against the current rates is adjusted so that the total funded for all institutions is equal to
the previous biennium's percent funded.

                                          FY 2008 - 2009 Rates              Annual Budget Neutral
                                           @ 47.99% (Using FY              Percent Funded 47.11%
                Institution                        2008 CH)                  (Using FY 2008 CH)              Difference      Percent Change
                Percent of Rates Funded             47.99%                         47.11%                     -0.88%
Alamo Community College District          $             69,921,277                         70044341        $       123,064            0.18%
Alvin Community College                                  8,297,339                         8,281,429                (15,910)         -0.19%
Amarillo College                                        16,787,844                        16,800,626                 12,782           0.08%
Angelina College                                         7,737,302                         7,709,531                (27,771)         -0.36%
Austin Community College                                44,300,833                        44,307,018                  6,185           0.01%
Blinn College                                           21,792,602                        21,864,675                 72,073           0.33%
Brazosport College                                       5,196,086                         5,159,650                (36,436)         -0.70%
Central Texas College                                   20,369,867                        20,347,586                (22,280)         -0.11%
Cisco Junior College                                     5,268,485                         5,265,243                 (3,241)         -0.06%
Clarendon College                                        1,915,277                         1,926,335                 11,058           0.58%
Coastal Bend College                                     5,864,400                         5,872,751                  8,351           0.14%
College of the Mainland Community College District       6,199,680                         6,171,955                (27,726)         -0.45%
Collin County Community College District                30,265,353                        30,336,955                 71,602           0.24%
Dallas County Community College District                92,895,294                        93,144,760               249,466            0.27%
Del Mar College                                         18,063,627                        18,017,428                (46,199)         -0.26%
El Paso Community College                               32,861,771                        32,944,412                 82,641           0.25%
Frank Phillips College                                   2,503,750                         2,469,274                (34,476)         -1.38%
Galveston College                                        3,487,168                         3,476,190                (10,978)         -0.31%
Grayson County College                                   7,011,843                         6,987,993                (23,850)         -0.34%
Hill College                                             6,242,467                         6,244,466                  1,999           0.03%
Houston Community College System                        66,026,479                        66,107,074                 80,595           0.12%
Howard College                                           8,089,659                         8,141,176                 51,517           0.64%
Kilgore College                                         12,405,257                        12,390,080                (15,177)         -0.12%
Laredo Community College                                11,196,028                        11,206,026                  9,997           0.09%
Lee College                                             10,620,490                        10,546,725                (73,766)         -0.69%
Lone Star College System District                       60,469,063                        60,475,374                  6,311           0.01%
McLennan Community College                              13,411,883                        13,422,031                 10,148           0.08%
Midland College                                          9,815,132                         9,815,388                    256           0.00%
Navarro College                                         13,923,875                        13,971,164                 47,289           0.34%
                                           FY 2008 - 2009 Rates    Annual Budget Neutral
                                           @ 47.99% (Using FY     Percent Funded 47.11%
                Institution                     2008 CH)            (Using FY 2008 CH)           Difference       Percent Change
North Central Texas College                           9,761,048                  9,779,612              18,564            0.19%
Northeast Texas Community College                     4,089,773                  4,084,107              (5,666)          -0.14%
Odessa College                                        7,572,139                  7,550,162             (21,977)          -0.29%
Panola College                                        3,608,320                  3,591,978             (16,342)          -0.45%
Paris Junior College                                  8,329,738                  8,223,375            (106,363)          -1.28%
Ranger College                                        1,538,501                  1,533,099              (5,402)          -0.35%
San Jacinto College District                         38,126,770                 38,089,262             (37,508)          -0.10%
South Plains College                                 15,057,296                 15,035,988             (21,308)          -0.14%
South Texas College                                  27,850,430                 27,832,970             (17,459)          -0.06%
Southwest Texas Junior College                        7,125,355                  7,150,978              25,623            0.36%
Tarrant County College District                      49,951,604                 50,067,142             115,537            0.23%
Temple College                                        7,713,366                  7,710,232              (3,134)          -0.04%
Texarkana College                                     9,126,787                  9,059,881             (66,906)          -0.73%
Texas Southmost College                              13,798,643                 13,794,515              (4,128)          -0.03%
Trinity Valley Community College                     11,702,675                 11,630,428             (72,247)          -0.62%
Tyler Junior College                                 16,602,843                 16,608,831               5,988            0.04%
Vernon College                                        5,233,235                  5,198,833             (34,402)          -0.66%
Victoria College, The                                 6,461,049                  6,433,126             (27,923)          -0.43%
Weatherford College                                   7,452,470                  7,461,213               8,743            0.12%
Western Texas College                                 3,400,909                  3,397,696              (3,213)          -0.09%
Wharton County Junior College                         8,286,088                  8,312,129              26,041            0.31%
Texas State Technical Collage-Marshall                1,707,782                  1,688,877             (18,904)          -1.11%
Texas State Technical College-Harlingen              10,129,265                 10,101,862             (27,403)          -0.27%
Texas State Technical College-Waco                   15,523,868                 15,344,509            (179,360)          -1.16%
Texas State Technical College-West Texas              5,459,102                  5,457,525              (1,577)          -0.03%
Lamar Institute of Technology                         5,768,061                  5,748,371             (19,690)          -0.34%
Lamar State College-Orange                            3,619,254                  3,593,192             (26,062)          -0.72%
Lamar State College-Port Arthur                       4,745,439                  4,754,393               8,953            0.19%
Total                                      $        922,681,943   $            922,681,943   $             -              0.00%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003607 Alamo Community College District
                                                                                                                          1
                                    Total Expense by                                                                        Expense per
 Fund                                   Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          71,760   $        496,986   $          6.93
   2     Architecture and Precision Production Trades                                        170,428          2,127,660             12.48
   3     Biology, Physical Sciences, and Science Technology                                2,158,384         19,490,411              9.03
   4     Business Management, Marketing, and Administrative Services                       1,108,981         10,901,108              9.83
   5     Career Pilot                                                                          3,568            128,689             36.07
   6     Communications                                                                      314,561          3,304,397             10.50
   7     Computer and Information Sciences                                                   766,228          8,266,735             10.79
   8     Construction Trades                                                                  75,468            887,858             11.76
   9     Consumer and Homemaking Education                                                   748,495          6,555,903              8.76
  10     Engineering                                                                          23,472            357,611             15.24
  11     Engineering Related                                                                 358,676          4,789,119             13.35
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,806,778         35,386,658              9.30
  13     Foreign Languages                                                                   696,204          5,358,001              7.70
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              452,026          6,954,679             15.39
  15     Health Occupations - Dental Hygiene                                                     -                  -
  16     Health Occupations - Other                                                          656,649          6,487,984              9.88
  17     Health Occupations - Respiratory Therapy                                             47,936            723,915             15.10
  18     Health Occupations - Vocational Nursing                                             267,616          2,801,363             10.47
  19     Mathematics                                                                       2,606,552         22,544,078              8.65
  20     Mechanics and Repairers - Automotive                                                283,561          2,940,418             10.37
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            181,310          2,288,071             12.62
  22     Mechanics and Repairers - Electronics                                                26,326            130,429              4.95
  23     Physical Education and Fitness                                                      553,824          5,435,992              9.82
  24     Protective Services and Public Administration                                       475,864          4,284,447              9.00
  25     Psychology, Social Sciences, and History                                          3,414,220         28,282,247              8.28
  26     Visual and Performing Arts                                                        1,013,568         10,314,712             10.18
  28     Developmental Education - Math                                                          -                  -
  29     Developmental Education - Reading/Writing                                               -                  -
                                                                             Total        20,282,455   $    191,239,471   $         9.43
                       Departmental Operating Expense by                                                                  Expense per
Fund                               Discipline                                      Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          71,760   $         76,984   $          1.07
  2    Architecture and Precision Production Trades                                        170,428            486,043              2.85
  3    Biology, Physical Sciences, and Science Technology                                2,158,384          2,509,068              1.16
  4    Business Management, Marketing, and Administrative Services                       1,108,981          1,901,651              1.71
  5    Career Pilot                                                                          3,568             54,999             15.41
  6    Communications                                                                      314,561          1,033,293              3.28
  7    Computer and Information Sciences                                                   766,228          1,468,398              1.92
  8    Construction Trades                                                                  75,468            224,097              2.97
  9    Consumer and Homemaking Education                                                   748,495          1,541,605              2.06
 10    Engineering                                                                          23,472             82,545              3.52
 11    Engineering Related                                                                 358,676          1,443,788              4.03
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,806,778          4,565,943              1.20
 13    Foreign Languages                                                                   696,204            675,397              0.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              452,026          1,700,758              3.76
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          656,649          1,290,763              1.97
 17    Health Occupations - Respiratory Therapy                                             47,936            102,053              2.13
 18    Health Occupations - Vocational Nursing                                             267,616            475,082              1.78
 19    Mathematics                                                                       2,606,552          2,207,563              0.85
 20    Mechanics and Repairers - Automotive                                                283,561            698,053              2.46
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            181,310            627,466              3.46
 22    Mechanics and Repairers - Electronics                                                26,326              8,532              0.32
 23    Physical Education and Fitness                                                      553,824            750,508              1.36
 24    Protective Services and Public Administration                                       475,864            757,251              1.59
 25    Psychology, Social Sciences, and History                                          3,414,220          2,294,329              0.67
 26    Visual and Performing Arts                                                        1,013,568          1,603,623              1.58
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        20,282,455   $     28,579,792   $         1.41
                                 Faculty Salaries by                                                                      Expense per
Fund                                 Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          71,760   $        109,155   $          1.52
  2    Architecture and Precision Production Trades                                        170,428            903,364              5.30
  3    Biology, Physical Sciences, and Science Technology                                2,158,384          7,631,745              3.54
  4    Business Management, Marketing, and Administrative Services                       1,108,981          4,195,619              3.78
  5    Career Pilot                                                                          3,568             58,234             16.32
  6    Communications                                                                      314,561            908,502              2.89
  7    Computer and Information Sciences                                                   766,228          3,479,222              4.54
  8    Construction Trades                                                                  75,468            336,852              4.46
  9    Consumer and Homemaking Education                                                   748,495          1,771,999              2.37
 10    Engineering                                                                          23,472            173,391              7.39
 11    Engineering Related                                                                 358,676          1,791,633              5.00
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,806,778         14,330,673              3.76
 13    Foreign Languages                                                                   696,204          1,666,817              2.39
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              452,026          3,295,854              7.29
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          656,649          2,352,776              3.58
 17    Health Occupations - Respiratory Therapy                                             47,936            414,215              8.64
 18    Health Occupations - Vocational Nursing                                             267,616          1,167,033              4.36
 19    Mathematics                                                                       2,606,552          9,045,562              3.47
 20    Mechanics and Repairers - Automotive                                                283,561          1,014,047              3.58
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            181,310            875,214              4.83
 22    Mechanics and Repairers - Electronics                                                26,326              7,859              0.30
 23    Physical Education and Fitness                                                      553,824          2,286,452              4.13
 24    Protective Services and Public Administration                                       475,864          1,465,868              3.08
 25    Psychology, Social Sciences, and History                                          3,414,220         11,198,342              3.28
 26    Visual and Performing Arts                                                        1,013,568          4,320,557              4.26
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        20,282,455   $     74,800,985   $         3.69
                                                                                                                                  Expense per
                             Allocated Administrative Expense                              Contact Hours        Expense          Contact Hour
           Institutional Support                                                                            $     37,767,074    $          1.86
           Student Services                                                                                       20,351,315               1.00
           Academic Support                                                                                       18,587,690               0.92
           Research                                                                                                      -                  -
           Scholarships and Fellowships                                                                              546,574               0.03
           Equipment Depreciation                                                                                  3,293,903               0.16
           Local Benefits                                                                                          7,312,138               0.36
                                                                               Total           20,282,455   $     87,858,694    $         4.33

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages              Local Benefits     Other Expenses            Total
          Instruction                                            $     88,839,213      $        8,378,007   $      6,163,557    $    103,380,777
          Research                                                               -                                         -                   -
          Public Service                                                   223,310                                   206,173             429,483
          Academic Support                                             13,259,962                                  5,327,728          18,587,690
          Student Services                                             16,129,130                                  4,222,185          20,351,315
          Instructional Support                                        21,810,752                                 15,956,322          37,767,074
          Operation and Maintenance of Plant                             7,958,726              2,727,171          9,694,670          20,380,567
          Scholarships and Fellowships                                           -                                   546,574             546,574
          Other                                                                                 7,312,138                              7,312,138
                                                          Total $      148,221,093     $       11,105,178   $      42,117,209   $    201,443,480

          Depreciation Expense - Equipment                                                                          3,293,903           3,293,903

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003539 Alvin Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         39,312   $        209,380   $          5.33
   2     Architecture and Precision Production Trades                                        21,728            207,047              9.53
   3     Biology, Physical Sciences, and Science Technology                                 254,728          1,543,792              6.06
   4     Business Management, Marketing, and Administrative Services                        280,555          2,681,772              9.56
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      56,986            506,876              8.89
   7     Computer and Information Sciences                                                  157,836          1,691,456             10.72
   8     Construction Trades                                                                  3,072             45,336             14.76
   9     Consumer and Homemaking Education                                                   68,504            536,340              7.83
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                110,494            837,939              7.58
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,416          1,711,537              7.70
  13     Foreign Languages                                                                   26,984            234,754              8.70
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              99,852          1,070,102             10.72
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         129,249          1,362,606             10.54
  17     Health Occupations - Respiratory Therapy                                            41,584            514,475             12.37
  18     Health Occupations - Vocational Nursing                                             52,720            530,276             10.06
  19     Mathematics                                                                        201,588          1,458,983              7.24
  20     Mechanics and Repairers - Automotive                                                35,576            270,791              7.61
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               232              4,171             17.98
  22     Mechanics and Repairers - Electronics                                               27,832            349,431             12.56
  23     Physical Education and Fitness                                                      63,936            649,344             10.16
  24     Protective Services and Public Administration                                       78,032            592,860              7.60
  25     Psychology, Social Sciences, and History                                           242,304          1,812,900              7.48
  26     Visual and Performing Arts                                                         100,496          1,287,595             12.81
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,316,016     $   20,109,762     $         8.68
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         39,312   $         7,191   $          0.18
  2    Architecture and Precision Production Trades                                        21,728            41,085              1.89
  3    Biology, Physical Sciences, and Science Technology                                 254,728            61,545              0.24
  4    Business Management, Marketing, and Administrative Services                        280,555           459,222              1.64
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      56,986            83,660              1.47
  7    Computer and Information Sciences                                                  157,836           353,986              2.24
  8    Construction Trades                                                                  3,072             1,834              0.60
  9    Consumer and Homemaking Education                                                   68,504            29,094              0.42
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                110,494           103,688              0.94
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,416            63,247              0.28
 13    Foreign Languages                                                                   26,984            29,691              1.10
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              99,852            62,067              0.62
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         129,249           128,035              0.99
 17    Health Occupations - Respiratory Therapy                                            41,584            44,424              1.07
 18    Health Occupations - Vocational Nursing                                             52,720            40,121              0.76
 19    Mathematics                                                                        201,588            47,465              0.24
 20    Mechanics and Repairers - Automotive                                                35,576            89,048              2.50
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               232               710              3.06
 22    Mechanics and Repairers - Electronics                                               27,832            57,194              2.05
 23    Physical Education and Fitness                                                      63,936            49,016              0.77
 24    Protective Services and Public Administration                                       78,032            65,596              0.84
 25    Psychology, Social Sciences, and History                                           242,304            66,170              0.27
 26    Visual and Performing Arts                                                         100,496           130,504              1.30
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,316,016     $    2,014,593    $         0.87
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         39,312   $         67,356   $          1.71
  2    Architecture and Precision Production Trades                                        21,728             91,439              4.21
  3    Biology, Physical Sciences, and Science Technology                                 254,728            608,579              2.39
  4    Business Management, Marketing, and Administrative Services                        280,555          1,260,300              4.49
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      56,986            227,765              4.00
  7    Computer and Information Sciences                                                  157,836            796,123              5.04
  8    Construction Trades                                                                  3,072             32,966             10.73
  9    Consumer and Homemaking Education                                                   68,504            272,290              3.97
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                110,494            355,278              3.22
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 222,416            885,446              3.98
 13    Foreign Languages                                                                   26,984            112,513              4.17
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              99,852            665,562              6.67
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         129,249            791,272              6.12
 17    Health Occupations - Respiratory Therapy                                            41,584            327,426              7.87
 18    Health Occupations - Vocational Nursing                                             52,720            309,336              5.87
 19    Mathematics                                                                        201,588            720,110              3.57
 20    Mechanics and Repairers - Automotive                                                35,576             59,724              1.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               232              2,665             11.49
 22    Mechanics and Repairers - Electronics                                               27,832            196,779              7.07
 23    Physical Education and Fitness                                                      63,936            381,040              5.96
 24    Protective Services and Public Administration                                       78,032            259,629              3.33
 25    Psychology, Social Sciences, and History                                           242,304            915,674              3.78
 26    Visual and Performing Arts                                                         100,496            812,409              8.08
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,316,016     $   10,151,681     $         4.38
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,195,853   $          1.38
           Student Services                                                                                         1,676,309              0.72
           Academic Support                                                                                         2,465,654              1.06
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     311,112              0.13
           Local Benefits                                                                                             294,560              0.13
                                                      Total                                   2,316,016    $      7,943,488     $         3.43

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     10,205,142     $         567,714    $      1,393,418     $     12,166,274
          Research                                                               -                                        -                    -
          Public Service                                                    85,261                                   43,638              128,899
          Academic Support                                               1,698,504                                  767,150            2,465,654
          Student Services                                               1,424,581                                  251,728            1,676,309
          Instructional Support                                          2,093,164                                1,102,689            3,195,853
          Operation and Maintenance of Plant                             1,185,965               242,390          2,929,194            4,357,549
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  294,560                                 294,560
                                                          Total $       16,692,617    $          810,104   $        6,487,817   $     23,990,538

          Depreciation Expense - Equipment                                                                            311,112             311,112

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003540 Amarillo College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         10,184   $         75,771   $          7.44
   2     Architecture and Precision Production Trades                                        36,887            293,472              7.96
   3     Biology, Physical Sciences, and Science Technology                                 460,304          3,283,409              7.13
   4     Business Management, Marketing, and Administrative Services                        402,514          3,129,924              7.78
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      41,856            324,165              7.74
   7     Computer and Information Sciences                                                   73,443            568,754              7.74
   8     Construction Trades                                                                  4,518             37,362              8.27
   9     Consumer and Homemaking Education                                                  179,293          1,208,478              6.74
  10     Engineering                                                                          2,400             17,091              7.12
  11     Engineering Related                                                                135,552          1,048,508              7.74
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 596,951          4,981,272              8.34
  13     Foreign Languages                                                                   51,647            387,414              7.50
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             271,372          2,257,758              8.32
  15     Health Occupations - Dental Hygiene                                                 51,779            417,307              8.06
  16     Health Occupations - Other                                                         316,056          2,506,596              7.93
  17     Health Occupations - Respiratory Therapy                                            32,800            267,764              8.16
  18     Health Occupations - Vocational Nursing                                            106,288            899,979              8.47
  19     Mathematics                                                                        517,872          3,776,759              7.29
  20     Mechanics and Repairers - Automotive                                                55,885            444,936              7.96
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           160,552          1,277,343              7.96
  22     Mechanics and Repairers - Electronics                                               10,048             76,201              7.58
  23     Physical Education and Fitness                                                      91,872            514,841              5.60
  24     Protective Services and Public Administration                                      239,137          1,773,437              7.42
  25     Psychology, Social Sciences, and History                                           557,214          3,228,893              5.79
  26     Visual and Performing Arts                                                         229,168          1,714,845              7.48
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,635,592     $   34,512,276     $         7.45
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         10,184   $         11,524   $          1.13
  2    Architecture and Precision Production Trades                                        36,887             48,844              1.32
  3    Biology, Physical Sciences, and Science Technology                                 460,304            440,750              0.96
  4    Business Management, Marketing, and Administrative Services                        402,514            536,134              1.33
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      41,856             51,175              1.22
  7    Computer and Information Sciences                                                   73,443             83,919              1.14
  8    Construction Trades                                                                  4,518              8,647              1.91
  9    Consumer and Homemaking Education                                                  179,293            160,614              0.90
 10    Engineering                                                                          2,400              2,258              0.94
 11    Engineering Related                                                                135,552            193,651              1.43
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 596,951          1,000,972              1.68
 13    Foreign Languages                                                                   51,647             49,839              0.96
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             271,372            305,033              1.12
 15    Health Occupations - Dental Hygiene                                                 51,779             64,963              1.25
 16    Health Occupations - Other                                                         316,056            397,059              1.26
 17    Health Occupations - Respiratory Therapy                                            32,800             34,028              1.04
 18    Health Occupations - Vocational Nursing                                            106,288             97,401              0.92
 19    Mathematics                                                                        517,872            557,080              1.08
 20    Mechanics and Repairers - Automotive                                                55,885             74,596              1.33
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           160,552            212,592              1.32
 22    Mechanics and Repairers - Electronics                                               10,048             11,087              1.10
 23    Physical Education and Fitness                                                      91,872             38,393              0.42
 24    Protective Services and Public Administration                                      239,137            618,598              2.59
 25    Psychology, Social Sciences, and History                                           557,214            265,878              0.48
 26    Visual and Performing Arts                                                         229,168            207,341              0.90
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,635,592     $    5,472,376     $         1.18
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         10,184   $         29,498   $          2.90
  2    Architecture and Precision Production Trades                                        36,887            118,767              3.22
  3    Biology, Physical Sciences, and Science Technology                                 460,304          1,272,068              2.76
  4    Business Management, Marketing, and Administrative Services                        402,514          1,220,383              3.03
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      41,856            130,174              3.11
  7    Computer and Information Sciences                                                   73,443            234,242              3.19
  8    Construction Trades                                                                  4,518             13,299              2.94
  9    Consumer and Homemaking Education                                                  179,293            436,103              2.43
 10    Engineering                                                                          2,400              6,644              2.77
 11    Engineering Related                                                                135,552            392,344              2.89
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 596,951          1,943,460              3.26
 13    Foreign Languages                                                                   51,647            161,352              3.12
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             271,372          1,026,784              3.78
 15    Health Occupations - Dental Hygiene                                                 51,779            175,670              3.39
 16    Health Occupations - Other                                                         316,056          1,031,131              3.26
 17    Health Occupations - Respiratory Therapy                                            32,800            121,820              3.71
 18    Health Occupations - Vocational Nursing                                            106,288            439,916              4.14
 19    Mathematics                                                                        517,872          1,452,662              2.81
 20    Mechanics and Repairers - Automotive                                                55,885            179,656              3.21
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           160,552            516,936              3.22
 22    Mechanics and Repairers - Electronics                                               10,048             30,829              3.07
 23    Physical Education and Fitness                                                      91,872            162,974              1.77
 24    Protective Services and Public Administration                                      239,137            338,886              1.42
 25    Psychology, Social Sciences, and History                                           557,214          1,061,761              1.91
 26    Visual and Performing Arts                                                         229,168            725,566              3.17
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,635,592     $   13,222,925     $         2.85
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        8,637,567   $          1.86
           Student Services                                                                                         2,450,016              0.53
           Academic Support                                                                                         2,441,245              0.53
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     684,155              0.15
           Local Benefits                                                                                           1,603,992              0.35
                                                      Total                                   4,635,592    $     15,816,975     $         3.41

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     16,153,721     $        1,680,936   $      1,423,740     $     19,258,397
          Research                                                               -                                        -                    -
          Public Service                                                 1,657,470                                  647,884            2,305,354
          Academic Support                                               2,148,130                                  293,115            2,441,245
          Student Services                                               2,143,779                                  306,237            2,450,016
          Instructional Support                                          4,860,174                                3,777,393            8,637,567
          Operation and Maintenance of Plant                             2,226,716               819,728          2,929,428            5,975,872
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                1,603,992                               1,603,992
                                                          Total $       29,189,990    $        2,500,664   $        9,377,797   $     41,068,451

          Depreciation Expense - Equipment                                                                            684,155             684,155

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
006661 Angelina College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        31,194            264,022                8.46
   3     Biology, Physical Sciences, and Science Technology                                 185,024            997,114                5.39
   4     Business Management, Marketing, and Administrative Services                        132,303            747,756                5.65
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       5,104             64,252               12.59
   7     Computer and Information Sciences                                                   44,459            453,998               10.21
   8     Construction Trades                                                                 13,296             74,536                5.61
   9     Consumer and Homemaking Education                                                   55,247            368,071                6.66
  10     Engineering                                                                            896             11,028               12.31
  11     Engineering Related                                                                 41,464            232,443                5.61
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 372,632          2,001,940                5.37
  13     Foreign Languages                                                                   26,496            144,626                5.46
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             143,234          1,372,529                9.58
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         177,646          1,038,474                5.85
  17     Health Occupations - Respiratory Therapy                                            39,040            311,358                7.98
  18     Health Occupations - Vocational Nursing                                             80,896            504,516                6.24
  19     Mathematics                                                                        201,952          1,378,565                6.83
  20     Mechanics and Repairers - Automotive                                                10,688             98,374                9.20
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,664             69,111                7.98
  22     Mechanics and Repairers - Electronics                                                1,426              8,067                5.66
  23     Physical Education and Fitness                                                      50,016            319,645                6.39
  24     Protective Services and Public Administration                                      117,606            697,422                5.93
  25     Psychology, Social Sciences, and History                                           308,880          1,630,989                5.28
  26     Visual and Performing Arts                                                          96,248            720,481                7.49
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,144,411     $   13,509,317     $           6.30
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        31,194            35,188            1.13
  3    Biology, Physical Sciences, and Science Technology                                 185,024            87,877            0.47
  4    Business Management, Marketing, and Administrative Services                        132,303            43,654            0.33
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,104             4,793            0.94
  7    Computer and Information Sciences                                                   44,459            75,782            1.70
  8    Construction Trades                                                                 13,296             3,930            0.30
  9    Consumer and Homemaking Education                                                   55,247            68,911            1.25
 10    Engineering                                                                            896             3,009            3.36
 11    Engineering Related                                                                 41,464            12,255            0.30
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 372,632           103,175            0.28
 13    Foreign Languages                                                                   26,496             8,248            0.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             143,234           154,090            1.08
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         177,646            66,812            0.38
 17    Health Occupations - Respiratory Therapy                                            39,040            19,733            0.51
 18    Health Occupations - Vocational Nursing                                             80,896            34,489            0.43
 19    Mathematics                                                                        201,952            83,420            0.41
 20    Mechanics and Repairers - Automotive                                                10,688            10,498            0.98
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,664             7,646            0.88
 22    Mechanics and Repairers - Electronics                                                1,426               465            0.33
 23    Physical Education and Fitness                                                      50,016            32,480            0.65
 24    Protective Services and Public Administration                                      117,606           124,423            1.06
 25    Psychology, Social Sciences, and History                                           308,880            72,900            0.24
 26    Visual and Performing Arts                                                          96,248           117,940            1.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,144,411     $    1,171,718    $       0.55
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        31,194            153,985            4.94
  3    Biology, Physical Sciences, and Science Technology                                 185,024            465,281            2.51
  4    Business Management, Marketing, and Administrative Services                        132,303            386,647            2.92
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       5,104             47,212            9.25
  7    Computer and Information Sciences                                                   44,459            271,539            6.11
  8    Construction Trades                                                                 13,296             38,703            2.91
  9    Consumer and Homemaking Education                                                   55,247            166,597            3.02
 10    Engineering                                                                            896              5,869            6.55
 11    Engineering Related                                                                 41,464            120,697            2.91
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 372,632          1,004,652            2.70
 13    Foreign Languages                                                                   26,496             72,802            2.75
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             143,234            874,756            6.11
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         177,646            545,409            3.07
 17    Health Occupations - Respiratory Therapy                                            39,040            197,950            5.07
 18    Health Occupations - Vocational Nursing                                             80,896            275,921            3.41
 19    Mathematics                                                                        201,952            810,571            4.01
 20    Mechanics and Repairers - Automotive                                                10,688             62,231            5.82
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,664             40,676            4.69
 22    Mechanics and Repairers - Electronics                                                1,426              4,180            2.93
 23    Physical Education and Fitness                                                      50,016            167,154            3.34
 24    Protective Services and Public Administration                                      117,606            290,809            2.47
 25    Psychology, Social Sciences, and History                                           308,880            816,946            2.64
 26    Visual and Performing Arts                                                          96,248            371,598            3.86
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,144,411     $    7,192,185     $       3.35
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,986,588   $          0.93
           Student Services                                                                                           871,427              0.41
           Academic Support                                                                                         1,838,138              0.86
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     282,410              0.13
           Local Benefits                                                                                             166,851              0.08
                                                      Total                                   2,144,411    $      5,145,414     $         2.40

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,413,520    $         327,355    $        623,027     $      8,363,902
          Research                                                               -                                        -                    -
          Public Service                                                    73,410                                   45,053              118,463
          Academic Support                                               1,306,197                                  531,941            1,838,138
          Student Services                                                 741,116                                  130,311              871,427
          Instructional Support                                          1,024,321                                  962,267            1,986,588
          Operation and Maintenance of Plant                               738,369                32,543          1,210,525            1,981,437
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  166,851                                 166,851
                                                          Total $       11,296,933    $          359,898   $        3,503,124   $     15,159,955

          Depreciation Expense - Equipment                                                                            282,410             282,410

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
012015 Austin Community College
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         85,570   $         559,145   $          6.53
   2     Architecture and Precision Production Trades                                       125,800           1,981,563             15.75
   3     Biology, Physical Sciences, and Science Technology                               1,441,584          15,702,950             10.89
   4     Business Management, Marketing, and Administrative Services                        736,593           7,136,405              9.69
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     157,442           1,473,088              9.36
   7     Computer and Information Sciences                                                  381,843           6,349,640             16.63
   8     Construction Trades                                                                 12,840              75,028              5.84
   9     Consumer and Homemaking Education                                                  166,068           2,439,037             14.69
  10     Engineering                                                                          9,408             159,858             16.99
  11     Engineering Related                                                                314,936           3,881,788             12.33
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,919,728          18,954,836              9.87
  13     Foreign Languages                                                                  728,177           6,916,361              9.50
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             385,228           5,823,423             15.12
  15     Health Occupations - Dental Hygiene                                                 22,688             738,198             32.54
  16     Health Occupations - Other                                                         459,058           6,888,795             15.01
  17     Health Occupations - Respiratory Therapy                                               -                   -
  18     Health Occupations - Vocational Nursing                                            103,560           1,747,047             16.87
  19     Mathematics                                                                      1,698,356          15,261,413              8.99
  20     Mechanics and Repairers - Automotive                                               110,288           1,601,864             14.52
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            23,804             300,928             12.64
  22     Mechanics and Repairers - Electronics                                               23,072             113,826              4.93
  23     Physical Education and Fitness                                                     256,896           2,527,736              9.84
  24     Protective Services and Public Administration                                      300,920           2,737,569              9.10
  25     Psychology, Social Sciences, and History                                         2,679,582          22,693,351              8.47
  26     Visual and Performing Arts                                                         761,614          10,686,623             14.03
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          12,905,055     $   136,750,474     $        10.60
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         85,570   $         23,208   $          0.27
  2    Architecture and Precision Production Trades                                       125,800            381,874              3.04
  3    Biology, Physical Sciences, and Science Technology                               1,441,584          2,235,421              1.55
  4    Business Management, Marketing, and Administrative Services                        736,593            404,791              0.55
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     157,442            276,147              1.75
  7    Computer and Information Sciences                                                  381,843          1,567,097              4.10
  8    Construction Trades                                                                 12,840             11,682              0.91
  9    Consumer and Homemaking Education                                                  166,068            826,515              4.98
 10    Engineering                                                                          9,408              5,373              0.57
 11    Engineering Related                                                                314,936            606,407              1.93
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,919,728            497,272              0.26
 13    Foreign Languages                                                                  728,177            222,645              0.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             385,228            580,862              1.51
 15    Health Occupations - Dental Hygiene                                                 22,688            197,648              8.71
 16    Health Occupations - Other                                                         459,058            853,939              1.86
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            103,560            157,547              1.52
 19    Mathematics                                                                      1,698,356            269,113              0.16
 20    Mechanics and Repairers - Automotive                                               110,288            317,334              2.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            23,804            102,853              4.32
 22    Mechanics and Repairers - Electronics                                               23,072                -
 23    Physical Education and Fitness                                                     256,896            210,121              0.82
 24    Protective Services and Public Administration                                      300,920            372,553              1.24
 25    Psychology, Social Sciences, and History                                         2,679,582            589,262              0.22
 26    Visual and Performing Arts                                                         761,614          1,668,121              2.19
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,905,055     $   12,377,785     $         0.96
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         85,570   $        113,776   $          1.33
  2    Architecture and Precision Production Trades                                       125,800            979,052              7.78
  3    Biology, Physical Sciences, and Science Technology                               1,441,584          6,355,444              4.41
  4    Business Management, Marketing, and Administrative Services                        736,593          3,097,617              4.21
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     157,442            420,198              2.67
  7    Computer and Information Sciences                                                  381,843          2,898,713              7.59
  8    Construction Trades                                                                 12,840                -                 -
  9    Consumer and Homemaking Education                                                  166,068            793,222              4.78
 10    Engineering                                                                          9,408            108,070             11.49
 11    Engineering Related                                                                314,936          1,721,638              5.47
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,919,728          8,986,546              4.68
 13    Foreign Languages                                                                  728,177          3,101,240              4.26
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             385,228          3,342,031              8.68
 15    Health Occupations - Dental Hygiene                                                 22,688            428,618             18.89
 16    Health Occupations - Other                                                         459,058          3,770,084              8.21
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            103,560          1,078,585             10.42
 19    Mathematics                                                                      1,698,356          6,613,426              3.89
 20    Mechanics and Repairers - Automotive                                               110,288            740,422              6.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            23,804             80,637              3.39
 22    Mechanics and Repairers - Electronics                                               23,072                -
 23    Physical Education and Fitness                                                     256,896          1,050,213              4.09
 24    Protective Services and Public Administration                                      300,920            880,421              2.93
 25    Psychology, Social Sciences, and History                                         2,679,582          8,884,316              3.32
 26    Visual and Performing Arts                                                         761,614          5,261,064              6.91
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,905,055     $   60,705,333     $         4.70
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      25,339,257    $          1.96
           Student Services                                                                                       14,818,651               1.15
           Academic Support                                                                                       17,504,068               1.36
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                   1,778,114              0.14
           Local Benefits                                                                                           4,227,266              0.33
                                                      Total                                  12,905,055    $     63,667,356     $         4.93

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     67,883,506     $        1,687,059   $      3,729,083     $     73,299,648
          Research                                                               -                                        -                    -
          Public Service                                                 3,298,674                                1,364,045            4,662,719
          Academic Support                                             15,029,344                                 2,474,724           17,504,068
          Student Services                                             13,407,932                                 1,410,719           14,818,651
          Instructional Support                                        13,398,577                                11,940,680           25,339,257
          Operation and Maintenance of Plant                             5,741,565               148,489         11,867,347           17,757,401
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                4,227,266                               4,227,266
                                                          Total $      118,759,598    $        1,835,548   $       32,786,598   $    153,381,744

          Depreciation Expense - Equipment                                                                          1,778,114           1,778,114

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003549 Blinn College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         59,744   $        389,838   $          6.53
   2     Architecture and Precision Production Trades                                        23,456            300,949             12.83
   3     Biology, Physical Sciences, and Science Technology                               1,240,016          5,922,312              4.78
   4     Business Management, Marketing, and Administrative Services                        333,464          2,341,318              7.02
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       4,752             21,162              4.45
   7     Computer and Information Sciences                                                  121,288          2,034,108             16.77
   8     Construction Trades                                                                 12,411            159,238             12.83
   9     Consumer and Homemaking Education                                                   83,381            322,302              3.87
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 18,998            171,664              9.04
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 969,400          6,292,683              6.49
  13     Foreign Languages                                                                  136,122            833,648              6.12
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              98,024          1,319,961             13.47
  15     Health Occupations - Dental Hygiene                                                 18,112            391,474             21.61
  16     Health Occupations - Other                                                         256,357          1,760,690              6.87
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             74,244            539,961              7.27
  19     Mathematics                                                                        805,440          4,597,299              5.71
  20     Mechanics and Repairers - Automotive                                                   288              3,694             12.83
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000            102,642             12.83
  22     Mechanics and Repairers - Electronics                                                3,072             39,415             12.83
  23     Physical Education and Fitness                                                     228,288          1,543,506              6.76
  24     Protective Services and Public Administration                                      132,488            671,493              5.07
  25     Psychology, Social Sciences, and History                                         1,574,016          7,557,548              4.80
  26     Visual and Performing Arts                                                         277,592          1,806,832              6.51
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           6,478,953     $   39,123,738     $         6.04
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         59,744   $         39,519   $          0.66
  2    Architecture and Precision Production Trades                                        23,456            186,697              7.96
  3    Biology, Physical Sciences, and Science Technology                               1,240,016            590,112              0.48
  4    Business Management, Marketing, and Administrative Services                        333,464            217,026              0.65
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       4,752              2,403              0.51
  7    Computer and Information Sciences                                                  121,288          1,444,145             11.91
  8    Construction Trades                                                                 12,411             98,785              7.96
  9    Consumer and Homemaking Education                                                   83,381             29,839              0.36
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 18,998             44,727              2.35
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 969,400            932,271              0.96
 13    Foreign Languages                                                                  136,122             62,433              0.46
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              98,024            213,345              2.18
 15    Health Occupations - Dental Hygiene                                                 18,112            133,931              7.39
 16    Health Occupations - Other                                                         256,357            646,103              2.52
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             74,244            108,725              1.46
 19    Mathematics                                                                        805,440            297,461              0.37
 20    Mechanics and Repairers - Automotive                                                   288              2,292              7.96
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000             63,675              7.96
 22    Mechanics and Repairers - Electronics                                                3,072             24,451              7.96
 23    Physical Education and Fitness                                                     228,288            225,586              0.99
 24    Protective Services and Public Administration                                      132,488            144,988              1.09
 25    Psychology, Social Sciences, and History                                         1,574,016            423,029              0.27
 26    Visual and Performing Arts                                                         277,592            312,681              1.13
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,478,953     $    6,244,224     $         0.96
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         59,744   $        221,421   $          3.71
  2    Architecture and Precision Production Trades                                        23,456             63,646              2.71
  3    Biology, Physical Sciences, and Science Technology                               1,240,016          2,656,858              2.14
  4    Business Management, Marketing, and Administrative Services                        333,464          1,404,841              4.21
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       4,752              8,507              1.79
  7    Computer and Information Sciences                                                  121,288            328,283              2.71
  8    Construction Trades                                                                 12,411             33,676              2.71
  9    Consumer and Homemaking Education                                                   83,381            112,568              1.35
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 18,998             85,949              4.52
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 969,400          3,268,926              3.37
 13    Foreign Languages                                                                  136,122            477,531              3.51
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              98,024            895,129              9.13
 15    Health Occupations - Dental Hygiene                                                 18,112            218,466             12.06
 16    Health Occupations - Other                                                         256,357            561,495              2.19
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             74,244            271,054              3.65
 19    Mathematics                                                                        805,440          2,562,096              3.18
 20    Mechanics and Repairers - Automotive                                                   288                781              2.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000             21,707              2.71
 22    Mechanics and Repairers - Electronics                                                3,072              8,336              2.71
 23    Physical Education and Fitness                                                     228,288            825,387              3.62
 24    Protective Services and Public Administration                                      132,488            240,661              1.82
 25    Psychology, Social Sciences, and History                                         1,574,016          3,738,570              2.38
 26    Visual and Performing Arts                                                         277,592            895,245              3.23
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,478,953     $   18,901,133     $         2.92
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        6,351,347   $          0.98
           Student Services                                                                                         3,451,739              0.53
           Academic Support                                                                                         2,871,714              0.44
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               420,858              0.06
           Equipment Depreciation                                                                                     292,359              0.05
           Local Benefits                                                                                             590,364              0.09
                                                      Total                                   6,478,953    $     13,978,381     $         2.16

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     20,472,567     $        1,803,521   $      2,869,269     $     25,145,357
          Research                                                               -                                        -                    -
          Public Service                                                   264,614                                  187,304              451,918
          Academic Support                                               2,306,144                                  565,570            2,871,714
          Student Services                                               2,846,818                                  604,921            3,451,739
          Instructional Support                                          3,124,767                                3,226,580            6,351,347
          Operation and Maintenance of Plant                             1,265,340               471,820          4,768,912            6,506,072
          Scholarships and Fellowships                                           -                                  420,858              420,858
          Other                                                                                  590,364                                 590,364
                                                          Total $       30,280,250    $        2,275,341   $       12,643,414   $     45,199,005

          Depreciation Expense - Equipment                                                                            292,359             292,359

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
007857 Brazosport College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        87,184            825,097                9.46
   3     Biology, Physical Sciences, and Science Technology                                 233,184          2,230,589                9.57
   4     Business Management, Marketing, and Administrative Services                        134,278          1,364,016               10.16
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         289              1,484                5.14
   7     Computer and Information Sciences                                                   22,768            355,178               15.60
   8     Construction Trades                                                                 92,816            817,715                8.81
   9     Consumer and Homemaking Education                                                   17,517            147,262                8.41
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                125,024            840,714                6.72
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 171,840          1,587,179                9.24
  13     Foreign Languages                                                                   14,148            130,331                9.21
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,596            246,629               37.39
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          36,587            571,349               15.62
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             16,704            230,945               13.83
  19     Mathematics                                                                        160,320          1,387,911                8.66
  20     Mechanics and Repairers - Automotive                                                24,944            230,031                9.22
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                1,957
  22     Mechanics and Repairers - Electronics                                                  800             10,782               13.48
  23     Physical Education and Fitness                                                      27,712            295,860               10.68
  24     Protective Services and Public Administration                                       33,804            280,566                8.30
  25     Psychology, Social Sciences, and History                                           237,648          1,980,632                8.33
  26     Visual and Performing Arts                                                          53,280            751,631               14.11
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,497,443     $   14,287,859     $           9.54
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        87,184           100,887            1.16
  3    Biology, Physical Sciences, and Science Technology                                 233,184           189,902            0.81
  4    Business Management, Marketing, and Administrative Services                        134,278            45,449            0.34
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         289               -
  7    Computer and Information Sciences                                                   22,768            21,406            0.94
  8    Construction Trades                                                                 92,816            48,813            0.53
  9    Consumer and Homemaking Education                                                   17,517             7,435            0.42
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                125,024            21,422            0.17
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 171,840            29,722            0.17
 13    Foreign Languages                                                                   14,148             3,277            0.23
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,596            42,597            6.46
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          36,587           116,624            3.19
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             16,704            39,463            2.36
 19    Mathematics                                                                        160,320            31,727            0.20
 20    Mechanics and Repairers - Automotive                                                24,944            10,365            0.42
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -               1,957
 22    Mechanics and Repairers - Electronics                                                  800               230            0.29
 23    Physical Education and Fitness                                                      27,712            12,762            0.46
 24    Protective Services and Public Administration                                       33,804            10,887            0.32
 25    Psychology, Social Sciences, and History                                           237,648            30,793            0.13
 26    Visual and Performing Arts                                                          53,280           143,714            2.70
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,497,443     $      909,432    $       0.61
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        87,184           276,447            3.17
  3    Biology, Physical Sciences, and Science Technology                                 233,184           843,092            3.62
  4    Business Management, Marketing, and Administrative Services                        134,278           628,937            4.68
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         289               -
  7    Computer and Information Sciences                                                   22,768           216,839            9.52
  8    Construction Trades                                                                 92,816           292,214            3.15
  9    Consumer and Homemaking Education                                                   17,517            49,863            2.85
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                125,024           177,189            1.42
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 171,840           674,914            3.93
 13    Foreign Languages                                                                   14,148            54,392            3.84
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,596           170,156           25.80
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          36,587           266,820            7.29
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             16,704           105,693            6.33
 19    Mathematics                                                                        160,320           532,806            3.32
 20    Mechanics and Repairers - Automotive                                                24,944            91,558            3.67
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  800             6,443            8.05
 23    Physical Education and Fitness                                                      27,712           140,774            5.08
 24    Protective Services and Public Administration                                       33,804            96,067            2.84
 25    Psychology, Social Sciences, and History                                           237,648           729,317            3.07
 26    Visual and Performing Arts                                                          53,280           334,280            6.27
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,497,443     $    5,687,801    $       3.80
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,870,955   $          2.59
           Student Services                                                                                         1,643,970              1.10
           Academic Support                                                                                         1,372,023              0.92
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               267,054              0.18
           Equipment Depreciation                                                                                     344,521              0.23
           Local Benefits                                                                                             192,103              0.13
                                                      Total                                   1,497,443    $      7,690,626     $         5.14

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,208,387    $         281,309    $      2,287,182     $      9,776,878
          Research                                                               -                                        -                    -
          Public Service                                                    56,351                                    3,687               60,038
          Academic Support                                                 881,785                                  490,238            1,372,023
          Student Services                                               1,388,455                                  255,515            1,643,970
          Instructional Support                                          2,556,098                                1,314,857            3,870,955
          Operation and Maintenance of Plant                               408,650               152,006          2,016,839            2,577,495
          Scholarships and Fellowships                                           -                                  267,054              267,054
          Other                                                                                  192,103                                 192,103
                                                          Total $       12,499,726    $          433,315   $        6,635,372   $     19,568,413

          Depreciation Expense - Equipment                                                                            344,521             344,521

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
004003 Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         72,622   $        377,500   $          5.20
   2     Architecture and Precision Production Trades                                       107,378          1,340,782             12.49
   3     Biology, Physical Sciences, and Science Technology                                 266,400          1,918,251              7.20
   4     Business Management, Marketing, and Administrative Services                        695,973          4,722,254              6.79
   5     Career Pilot                                                                        18,416          1,035,555             56.23
   6     Communications                                                                      42,592            315,401              7.41
   7     Computer and Information Sciences                                                  520,772          7,645,312             14.68
   8     Construction Trades                                                                 17,520            157,356              8.98
   9     Consumer and Homemaking Education                                                  293,058          1,600,000              5.46
  10     Engineering                                                                            256                764              2.98
  11     Engineering Related                                                                133,206            460,897              3.46
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 792,352          5,314,398              6.71
  13     Foreign Languages                                                                   75,616            557,616              7.37
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,300          2,348,350             11.72
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         134,728          1,285,757              9.54
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            110,096          1,003,056              9.11
  19     Mathematics                                                                        557,969          3,280,345              5.88
  20     Mechanics and Repairers - Automotive                                                52,376            508,720              9.71
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,668            293,218              6.87
  22     Mechanics and Repairers - Electronics                                               10,864            194,415             17.90
  23     Physical Education and Fitness                                                     146,488          1,124,294              7.67
  24     Protective Services and Public Administration                                      183,720          1,506,646              8.20
  25     Psychology, Social Sciences, and History                                         1,103,712          6,392,501              5.79
  26     Visual and Performing Arts                                                         183,808          1,216,154              6.62
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,762,890     $   44,599,543     $         7.74
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         72,622   $         73,228   $          1.01
  2    Architecture and Precision Production Trades                                       107,378            575,948              5.36
  3    Biology, Physical Sciences, and Science Technology                                 266,400            240,727              0.90
  4    Business Management, Marketing, and Administrative Services                        695,973            728,389              1.05
  5    Career Pilot                                                                        18,416            774,959             42.08
  6    Communications                                                                      42,592             24,890              0.58
  7    Computer and Information Sciences                                                  520,772          4,489,527              8.62
  8    Construction Trades                                                                 17,520             44,440              2.54
  9    Consumer and Homemaking Education                                                  293,058            445,075              1.52
 10    Engineering                                                                            256                -
 11    Engineering Related                                                                133,206             27,402              0.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 792,352            389,947              0.49
 13    Foreign Languages                                                                   75,616             32,877              0.43
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,300            362,999              1.81
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         134,728            268,903              2.00
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            110,096            162,285              1.47
 19    Mathematics                                                                        557,969            303,369              0.54
 20    Mechanics and Repairers - Automotive                                                52,376            179,836              3.43
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,668             53,735              1.26
 22    Mechanics and Repairers - Electronics                                               10,864             63,697              5.86
 23    Physical Education and Fitness                                                     146,488            257,805              1.76
 24    Protective Services and Public Administration                                      183,720            203,765              1.11
 25    Psychology, Social Sciences, and History                                         1,103,712            344,576              0.31
 26    Visual and Performing Arts                                                         183,808            139,544              0.76
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,762,890     $   10,187,923     $         1.77
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         72,622   $         87,639   $          1.21
  2    Architecture and Precision Production Trades                                       107,378            444,523              4.14
  3    Biology, Physical Sciences, and Science Technology                                 266,400            882,846              3.31
  4    Business Management, Marketing, and Administrative Services                        695,973          1,917,759              2.76
  5    Career Pilot                                                                        18,416            205,661             11.17
  6    Communications                                                                      42,592            163,458              3.84
  7    Computer and Information Sciences                                                  520,772          1,602,308              3.08
  8    Construction Trades                                                                 17,520             60,653              3.46
  9    Consumer and Homemaking Education                                                  293,058            280,725              0.96
 10    Engineering                                                                            256                -
 11    Engineering Related                                                                133,206             36,138              0.27
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 792,352          2,560,844              3.23
 13    Foreign Languages                                                                   75,616            299,174              3.96
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             200,300          1,387,851              6.93
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         134,728            614,957              4.56
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            110,096            512,352              4.65
 19    Mathematics                                                                        557,969          1,312,540              2.35
 20    Mechanics and Repairers - Automotive                                                52,376            172,645              3.30
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,668            112,203              2.63
 22    Mechanics and Repairers - Electronics                                               10,864             98,310              9.05
 23    Physical Education and Fitness                                                     146,488            429,511              2.93
 24    Protective Services and Public Administration                                      183,720            754,839              4.11
 25    Psychology, Social Sciences, and History                                         1,103,712          2,755,523              2.50
 26    Visual and Performing Arts                                                         183,808            528,306              2.87
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,762,890     $   17,220,765     $         2.99
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        8,892,486   $          1.54
           Student Services                                                                                         3,770,948              0.65
           Academic Support                                                                                         2,099,568              0.36
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     889,961              0.15
           Local Benefits                                                                                           1,537,892              0.27
                                                      Total                                   5,762,890    $     17,190,855     $         2.98

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     19,123,375     $        1,994,188   $      6,296,040     $     27,413,603
          Research                                                               -                                        -                    -
          Public Service                                               29,450,719                                18,959,436           48,410,155
          Academic Support                                               1,621,718                                  477,850            2,099,568
          Student Services                                               3,294,261                                  476,687            3,770,948
          Instructional Support                                          5,385,646                                3,506,840            8,892,486
          Operation and Maintenance of Plant                             2,393,161               791,231          4,566,653            7,751,045
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                1,537,892                               1,537,892
                                                          Total $       61,268,880    $        2,785,419   $       34,283,506   $     98,337,805

          Depreciation Expense - Equipment                                                                            889,961             889,961

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003553 Cisco Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          7,360   $         72,773   $          9.89
   2     Architecture and Precision Production Trades                                        18,256            110,375              6.05
   3     Biology, Physical Sciences, and Science Technology                                 186,544            893,182              4.79
   4     Business Management, Marketing, and Administrative Services                        110,768            534,584              4.83
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   11,143            196,141             17.60
   8     Construction Trades                                                                  3,360             20,094              5.98
   9     Consumer and Homemaking Education                                                   61,061            323,805              5.30
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  3,632             22,552              6.21
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 230,640          1,339,942              5.81
  13     Foreign Languages                                                                   24,528            127,651              5.20
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              57,776            377,219              6.53
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          78,688            346,630              4.41
  17     Health Occupations - Respiratory Therapy                                             8,944            169,356             18.94
  18     Health Occupations - Vocational Nursing                                             97,248            705,726              7.26
  19     Mathematics                                                                        148,064            880,580              5.95
  20     Mechanics and Repairers - Automotive                                                23,808            184,885              7.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      67,840            697,625             10.28
  24     Protective Services and Public Administration                                       22,704            197,963              8.72
  25     Psychology, Social Sciences, and History                                           275,904          1,534,151              5.56
  26     Visual and Performing Arts                                                          69,024            513,450              7.44
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,507,292     $    9,248,686     $         6.14
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,360   $         7,552   $          1.03
  2    Architecture and Precision Production Trades                                        18,256            14,550              0.80
  3    Biology, Physical Sciences, and Science Technology                                 186,544            50,134              0.27
  4    Business Management, Marketing, and Administrative Services                        110,768            28,343              0.26
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   11,143            15,362              1.38
  8    Construction Trades                                                                  3,360             2,627              0.78
  9    Consumer and Homemaking Education                                                   61,061            28,668              0.47
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  3,632             3,032              0.83
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 230,640            82,619              0.36
 13    Foreign Languages                                                                   24,528             7,032              0.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              57,776            66,273              1.15
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          78,688            21,727              0.28
 17    Health Occupations - Respiratory Therapy                                             8,944            12,754              1.43
 18    Health Occupations - Vocational Nursing                                             97,248            73,279              0.75
 19    Mathematics                                                                        148,064            51,227              0.35
 20    Mechanics and Repairers - Automotive                                                23,808            22,109              0.93
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      67,840            82,585              1.22
 24    Protective Services and Public Administration                                       22,704            12,746              0.56
 25    Psychology, Social Sciences, and History                                           275,904            89,474              0.32
 26    Visual and Performing Arts                                                          69,024            85,891              1.24
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,507,292     $      757,984    $         0.50
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,360   $        46,166   $          6.27
  2    Architecture and Precision Production Trades                                        18,256            48,560              2.66
  3    Biology, Physical Sciences, and Science Technology                                 186,544           360,079              1.93
  4    Business Management, Marketing, and Administrative Services                        110,768           219,459              1.98
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   11,143           151,929             13.63
  8    Construction Trades                                                                  3,360             8,768              2.61
  9    Consumer and Homemaking Education                                                   61,061           137,048              2.24
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  3,632            10,117              2.79
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 230,640           660,188              2.86
 13    Foreign Languages                                                                   24,528            57,115              2.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              57,776           161,362              2.79
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          78,688           121,177              1.54
 17    Health Occupations - Respiratory Therapy                                             8,944           133,446             14.92
 18    Health Occupations - Vocational Nursing                                             97,248           380,669              3.91
 19    Mathematics                                                                        148,064           446,010              3.01
 20    Mechanics and Repairers - Automotive                                                23,808           101,136              4.25
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      67,840           439,400              6.48
 24    Protective Services and Public Administration                                       22,704           126,436              5.57
 25    Psychology, Social Sciences, and History                                           275,904           730,352              2.65
 26    Visual and Performing Arts                                                          69,024           248,853              3.61
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,507,292     $    4,588,270    $         3.04
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,836,776   $          1.22
           Student Services                                                                                           854,948              0.57
           Academic Support                                                                                           798,260              0.53
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     295,744              0.20
           Local Benefits                                                                                             116,704              0.08
                                                      Total                                   1,507,292    $      3,902,432     $         2.59

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       4,616,514    $         351,730    $        378,011     $      5,346,255
          Research                                                               -                                        -                     -
          Public Service                                                         -                                    2,227                 2,227
          Academic Support                                                 589,646                                  208,614              798,260
          Student Services                                                 688,484                                  166,464              854,948
          Instructional Support                                            943,396                                  893,380            1,836,776
          Operation and Maintenance of Plant                               403,653                29,088          1,365,499            1,798,240
          Scholarships and Fellowships                                           -                                        -                     -
          Other                                                                                  116,704                                 116,704
                                                          Total $        7,241,693    $          380,818   $        3,014,195   $     10,636,706

          Depreciation Expense - Equipment                                                                            295,744             295,744

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003554 Clarendon College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         34,368   $       352,163   $         10.25
   2     Architecture and Precision Production Trades                                           -                 -
   3     Biology, Physical Sciences, and Science Technology                                  61,360           370,449              6.04
   4     Business Management, Marketing, and Administrative Services                         33,752           197,048              5.84
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         -                 -
   7     Computer and Information Sciences                                                   25,456           259,436             10.19
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                    3,424            13,560              3.96
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 25,450           128,597              5.05
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,776           509,486              6.08
  13     Foreign Languages                                                                   12,360            88,362              7.15
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                           3,752            13,062              3.48
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             47,664           331,825              6.96
  19     Mathematics                                                                         48,128           278,868              5.79
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                1,088             4,453              4.09
  23     Physical Education and Fitness                                                      40,080           374,829              9.35
  24     Protective Services and Public Administration                                       12,024            37,933              3.15
  25     Psychology, Social Sciences, and History                                            88,848           509,353              5.73
  26     Visual and Performing Arts                                                          33,040           199,210              6.03
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             554,570     $    3,668,635    $         6.62
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         34,368   $        70,511   $          2.05
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  61,360            60,967              0.99
  4    Business Management, Marketing, and Administrative Services                         33,752            11,088              0.33
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   25,456            34,662              1.36
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    3,424             2,758              0.81
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 25,450             7,993              0.31
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,776            99,871              1.19
 13    Foreign Languages                                                                   12,360            13,597              1.10
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           3,752             1,225              0.33
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             47,664            32,213              0.68
 19    Mathematics                                                                         48,128            50,497              1.05
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,088             1,021              0.94
 23    Physical Education and Fitness                                                      40,080            60,532              1.51
 24    Protective Services and Public Administration                                       12,024               -                 -
 25    Psychology, Social Sciences, and History                                            88,848            93,301              1.05
 26    Visual and Performing Arts                                                          33,040            24,031              0.73
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             554,570     $      564,267    $         1.02
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         34,368   $       173,229   $          5.04
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  61,360           115,905              1.89
  4    Business Management, Marketing, and Administrative Services                         33,752            79,480              2.35
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   25,456           144,466              5.68
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    3,424               -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 25,450            40,315              1.58
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  83,776           145,321              1.73
 13    Foreign Languages                                                                   12,360            35,772              2.89
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           3,752               -                 -
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             47,664           149,243              3.13
 19    Mathematics                                                                         48,128            76,538              1.59
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,088               -                 -
 23    Physical Education and Fitness                                                      40,080           187,854              4.69
 24    Protective Services and Public Administration                                       12,024               -                 -
 25    Psychology, Social Sciences, and History                                            88,848           135,756              1.53
 26    Visual and Performing Arts                                                          33,040            70,945              2.15
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             554,570     $    1,354,824    $         2.44
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         738,558    $          1.33
           Student Services                                                                                          333,445               0.60
           Academic Support                                                                                          359,450               0.65
           Research                                                                                                      -                  -
           Scholarships and Fellowships                                                                                  -                  -
           Equipment Depreciation                                                                                    276,031               0.50
           Local Benefits                                                                                             42,060               0.08
                                                      Total                                     554,570    $      1,749,544     $         3.15

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,790,443    $          38,398    $        90,250      $      1,919,091
          Research                                                               -                                       -                     -
          Public Service                                                         -                                       -                     -
          Academic Support                                                 321,486                                  37,964               359,450
          Student Services                                                 257,038                                  76,407               333,445
          Instructional Support                                            424,615                                 313,943               738,558
          Operation and Maintenance of Plant                               230,705                77,422           792,338             1,100,465
          Scholarships and Fellowships                                           -                                       -                     -
          Other                                                                                   42,060                                  42,060
                                                          Total $        3,024,287    $          115,820   $        1,310,902   $      4,451,009

          Depreciation Expense - Equipment                                                                            276,031             276,031

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003546 Coastal Bend College
                                                                                                                                      0
                                   Total Expense by                                                                     Expense per
 Fund                                  Discipline                                   Contact Hours       Expense        Contact Hour
   1     Agriculture                                                                           -    $              -
   2     Architecture and Precision Production Trades                                          -                   -
   3     Biology, Physical Sciences, and Science Technology                                    -                   -
   4     Business Management, Marketing, and Administrative Services                           -                   -
   5     Career Pilot                                                                          -                   -
   6     Communications                                                                        -                   -
   7     Computer and Information Sciences                                                     -                   -
   8     Construction Trades                                                                   -                   -
   9     Consumer and Homemaking Education                                                     -                   -
  10     Engineering                                                                           -                   -
  11     Engineering Related                                                                   -                   -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
  13     Foreign Languages                                                                     -                   -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
  15     Health Occupations - Dental Hygiene                                                   -                   -
  16     Health Occupations - Other                                                            -                   -
  17     Health Occupations - Respiratory Therapy                                              -                   -
  18     Health Occupations - Vocational Nursing                                               -                   -
  19     Mathematics                                                                           -                   -
  20     Mechanics and Repairers - Automotive                                                  -                   -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
  22     Mechanics and Repairers - Electronics                                                 -                   -
  23     Physical Education and Fitness                                                        -                   -
  24     Protective Services and Public Administration                                         -                   -
  25     Psychology, Social Sciences, and History                                              -                   -
  26     Visual and Performing Arts                                                            -                   -
  28     Developmental Education - Math                                                        -                   -
  29     Developmental Education - Reading/Writing                                             -                   -
                                                        Total                                 -     $             -
                       Departmental Operating Expense by                                                              Expense per
Fund                               Discipline                                     Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                Faculty Salaries by                                                                   Expense per
Fund                                Discipline                                    Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                                                                                                                        Expense per
                             Allocated Administrative Expense                               Contact Hours           Expense            Contact Hour
           Institutional Support                                                                                $              -
           Student Services                                                                                                    -
           Academic Support                                                                                                    -
           Research                                                                                                            -
           Scholarships and Fellowships                                                                                        -
           Equipment Depreciation                                                                                              -
           Local Benefits                                                                                                      -
                                                      Total                                           -         $             -

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages               Local Benefits        Other Expenses             Total
          Instruction                                            $            -         $             -         $           -          $           -
          Research                                                                  -                                         -                        -
          Public Service                                                            -                                         -                        -
          Academic Support                                                          -                                         -                        -
          Student Services                                                          -                                         -                        -
          Instructional Support                                                     -                                         -                        -
          Operation and Maintenance of Plant                                        -                       -                 -                        -
          Scholarships and Fellowships                                              -                                         -                        -
          Other                                                                                             -                                          -
                                                          Total $               -       $              -        $              -       $           -

          Depreciation Expense - Equipment                                                                                         -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
007096 College of the Mainland Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,261   $         24,860   $          7.62
   2     Architecture and Precision Production Trades                                        54,274          1,470,665             27.10
   3     Biology, Physical Sciences, and Science Technology                                 307,932          3,339,741             10.85
   4     Business Management, Marketing, and Administrative Services                        100,912          1,291,897             12.80
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       3,936             30,006              7.62
   7     Computer and Information Sciences                                                   50,503          1,068,477             21.16
   8     Construction Trades                                                                  4,192             40,267              9.61
   9     Consumer and Homemaking Education                                                   73,526          1,484,911             20.20
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 27,717            228,568              8.25
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 226,776          2,702,392             11.92
  13     Foreign Languages                                                                   18,560            222,199             11.97
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,123          1,584,817             20.29
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         100,760          1,271,016             12.61
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             33,888            603,273             17.80
  19     Mathematics                                                                        230,000          2,597,167             11.29
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                7,608             73,306              9.64
  23     Physical Education and Fitness                                                      52,800            680,658             12.89
  24     Protective Services and Public Administration                                       75,100          1,170,692             15.59
  25     Psychology, Social Sciences, and History                                           235,232          3,104,384             13.20
  26     Visual and Performing Arts                                                          81,600          1,402,027             17.18
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,766,700     $   24,391,320     $        13.81
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                          3,261   $           -
  2    Architecture and Precision Production Trades                                        54,274           496,268            9.14
  3    Biology, Physical Sciences, and Science Technology                                 307,932           247,428            0.80
  4    Business Management, Marketing, and Administrative Services                        100,912           160,264            1.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       3,936               -
  7    Computer and Information Sciences                                                   50,503           331,309            6.56
  8    Construction Trades                                                                  4,192             2,461            0.59
  9    Consumer and Homemaking Education                                                   73,526           512,748            6.97
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 27,717             4,811            0.17
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 226,776           195,401            0.86
 13    Foreign Languages                                                                   18,560             9,966            0.54
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,123           389,079            4.98
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         100,760           105,814            1.05
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             33,888           108,546            3.20
 19    Mathematics                                                                        230,000           239,105            1.04
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                7,608             8,026            1.05
 23    Physical Education and Fitness                                                      52,800            74,183            1.40
 24    Protective Services and Public Administration                                       75,100           277,174            3.69
 25    Psychology, Social Sciences, and History                                           235,232           166,998            0.71
 26    Visual and Performing Arts                                                          81,600           169,470            2.08
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,766,700     $    3,499,051    $       1.98
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          3,261   $            -
  2    Architecture and Precision Production Trades                                        54,274            560,646           10.33
  3    Biology, Physical Sciences, and Science Technology                                 307,932            744,833            2.42
  4    Business Management, Marketing, and Administrative Services                        100,912            362,343            3.59
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       3,936                -
  7    Computer and Information Sciences                                                   50,503            352,165            6.97
  8    Construction Trades                                                                  4,192              5,849            1.40
  9    Consumer and Homemaking Education                                                   73,526            411,647            5.60
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 27,717             12,460            0.45
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 226,776            778,193            3.43
 13    Foreign Languages                                                                   18,560             70,743            3.81
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,123            600,177            7.68
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         100,760            397,071            3.94
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             33,888            236,386            6.98
 19    Mathematics                                                                        230,000            604,687            2.63
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                7,608              7,281            0.96
 23    Physical Education and Fitness                                                      52,800            203,961            3.86
 24    Protective Services and Public Administration                                       75,100            321,003            4.27
 25    Psychology, Social Sciences, and History                                           235,232          1,144,125            4.86
 26    Visual and Performing Arts                                                          81,600            610,490            7.48
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           1,766,700     $    7,424,060     $       4.20
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        6,370,977   $          3.61
           Student Services                                                                                         2,979,650              1.69
           Academic Support                                                                                         2,438,941              1.38
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     532,638              0.30
           Local Benefits                                                                                           1,146,003              0.65
                                                      Total                                   1,766,700    $     13,468,209     $         7.62

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       9,055,557    $        1,132,801   $        963,317     $     11,151,675
          Research                                                               -                                        -                    -
          Public Service                                                 1,090,347                                  273,052            1,363,399
          Academic Support                                               2,134,272                                  304,669            2,438,941
          Student Services                                               2,601,677                                  377,973            2,979,650
          Instructional Support                                          3,486,919                                2,884,058            6,370,977
          Operation and Maintenance of Plant                             1,398,864                88,857          2,309,881            3,797,602
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                1,146,003                               1,146,003
                                                          Total $       19,767,636    $        1,221,658   $        7,112,950   $     28,102,244

          Depreciation Expense - Equipment                                                                            532,638             532,638

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
023614 Collin County Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         95,914   $        632,193   $          6.59
   2     Architecture and Precision Production Trades                                           960              9,557              9.96
   3     Biology, Physical Sciences, and Science Technology                               1,088,816          8,120,908              7.46
   4     Business Management, Marketing, and Administrative Services                        655,162          5,188,424              7.92
   5     Career Pilot                                                                         1,200              4,251              3.54
   6     Communications                                                                     199,422          1,888,581              9.47
   7     Computer and Information Sciences                                                  377,673          2,743,140              7.26
   8     Construction Trades                                                                    828              8,287             10.01
   9     Consumer and Homemaking Education                                                  198,886          1,474,501              7.41
  10     Engineering                                                                          5,424             76,391             14.08
  11     Engineering Related                                                                 52,848            855,458             16.19
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,598,689         11,917,195              7.45
  13     Foreign Languages                                                                  308,770          2,057,208              6.66
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             130,628          2,096,462             16.05
  15     Health Occupations - Dental Hygiene                                                 24,064            710,240             29.51
  16     Health Occupations - Other                                                         127,434          1,344,985             10.55
  17     Health Occupations - Respiratory Therapy                                            43,408            559,164             12.88
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                      1,145,610          7,922,948              6.92
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                4,576             22,354              4.88
  23     Physical Education and Fitness                                                     218,304          1,855,514              8.50
  24     Protective Services and Public Administration                                      217,939          2,445,591             11.22
  25     Psychology, Social Sciences, and History                                         1,652,784         10,852,270              6.57
  26     Visual and Performing Arts                                                         705,350          7,249,300             10.28
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           8,854,689     $   70,034,922     $         7.91
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         95,914   $        100,001   $          1.04
  2    Architecture and Precision Production Trades                                           960              4,415              4.60
  3    Biology, Physical Sciences, and Science Technology                               1,088,816          1,543,301              1.42
  4    Business Management, Marketing, and Administrative Services                        655,162            967,047              1.48
  5    Career Pilot                                                                         1,200                -
  6    Communications                                                                     199,422            695,744              3.49
  7    Computer and Information Sciences                                                  377,673            478,081              1.27
  8    Construction Trades                                                                    828              3,840              4.64
  9    Consumer and Homemaking Education                                                  198,886            307,257              1.54
 10    Engineering                                                                          5,424             43,446              8.01
 11    Engineering Related                                                                 52,848            325,676              6.16
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,598,689          1,249,332              0.78
 13    Foreign Languages                                                                  308,770            367,241              1.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             130,628            502,850              3.85
 15    Health Occupations - Dental Hygiene                                                 24,064            399,253             16.59
 16    Health Occupations - Other                                                         127,434            396,730              3.11
 17    Health Occupations - Respiratory Therapy                                            43,408            140,857              3.24
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,145,610          1,236,255              1.08
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                4,576              4,804              1.05
 23    Physical Education and Fitness                                                     218,304            416,284              1.91
 24    Protective Services and Public Administration                                      217,939            991,381              4.55
 25    Psychology, Social Sciences, and History                                         1,652,784            906,546              0.55
 26    Visual and Performing Arts                                                         705,350          1,808,736              2.56
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           8,854,689     $   12,889,077     $         1.46
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         95,914   $        192,392   $          2.01
  2    Architecture and Precision Production Trades                                           960              1,741              1.81
  3    Biology, Physical Sciences, and Science Technology                               1,088,816          2,720,193              2.50
  4    Business Management, Marketing, and Administrative Services                        655,162          1,900,295              2.90
  5    Career Pilot                                                                         1,200                -
  6    Communications                                                                     199,422            486,333              2.44
  7    Computer and Information Sciences                                                  377,673            927,054              2.45
  8    Construction Trades                                                                    828              1,514              1.83
  9    Consumer and Homemaking Education                                                  198,886            462,639              2.33
 10    Engineering                                                                          5,424             13,729              2.53
 11    Engineering Related                                                                 52,848            342,554              6.48
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,598,689          5,004,092              3.13
 13    Foreign Languages                                                                  308,770            596,069              1.93
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             130,628          1,130,828              8.66
 15    Health Occupations - Dental Hygiene                                                 24,064            225,734              9.38
 16    Health Occupations - Other                                                         127,434            496,787              3.90
 17    Health Occupations - Respiratory Therapy                                            43,408            264,523              6.09
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,145,610          2,628,072              2.29
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                4,576              1,338              0.29
 23    Physical Education and Fitness                                                     218,304            665,831              3.05
 24    Protective Services and Public Administration                                      217,939            682,104              3.13
 25    Psychology, Social Sciences, and History                                         1,652,784          4,090,307              2.47
 26    Visual and Performing Arts                                                         705,350          2,941,678              4.17
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           8,854,689     $   25,775,807     $         2.91
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      10,108,657    $          1.14
           Student Services                                                                                         6,801,666              0.77
           Academic Support                                                                                         7,465,648              0.84
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                             4,226,017              0.48
           Equipment Depreciation                                                                                   1,982,353              0.22
           Local Benefits                                                                                             785,697              0.09
                                                      Total                                   8,854,689    $     31,370,038     $         3.54

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     32,107,312     $        1,460,310   $      5,102,878     $     38,670,500
          Research                                                               -                                        -                    -
          Public Service                                                    44,294                                        -               44,294
          Academic Support                                               5,705,380                                1,760,268            7,465,648
          Student Services                                               5,997,000                                  804,666            6,801,666
          Instructional Support                                          5,953,011                                4,155,646           10,108,657
          Operation and Maintenance of Plant                             2,002,617               248,282         10,359,441           12,610,340
          Scholarships and Fellowships                                           -                                4,226,017            4,226,017
          Other                                                                                  785,697                                 785,697
                                                          Total $       51,809,614    $        1,708,592   $       26,408,916   $     79,927,122

          Depreciation Expense - Equipment                                                                          1,982,353           1,982,353

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
029150 Dallas County Community College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                        104,261   $       1,591,789   $         15.27
   2     Architecture and Precision Production Trades                                       114,989           1,283,032             11.16
   3     Biology, Physical Sciences, and Science Technology                               3,049,424          24,113,833              7.91
   4     Business Management, Marketing, and Administrative Services                      2,309,641          19,114,255              8.28
   5     Career Pilot                                                                        18,960             247,209             13.04
   6     Communications                                                                   1,173,542           9,343,731              7.96
   7     Computer and Information Sciences                                                1,706,531          14,056,971              8.24
   8     Construction Trades                                                                132,151           1,584,729             11.99
   9     Consumer and Homemaking Education                                                  648,004           4,724,573              7.29
  10     Engineering                                                                         18,656             188,582             10.11
  11     Engineering Related                                                                552,585           3,333,751              6.03
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,556,933          37,986,933              8.34
  13     Foreign Languages                                                                  607,196           4,359,690              7.18
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             462,851           5,677,409             12.27
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         931,127           7,345,503              7.89
  17     Health Occupations - Respiratory Therapy                                            23,372             409,380             17.52
  18     Health Occupations - Vocational Nursing                                             32,132             409,032             12.73
  19     Mathematics                                                                      2,535,042          18,578,467              7.33
  20     Mechanics and Repairers - Automotive                                               428,026           4,067,281              9.50
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            87,869             534,419              6.08
  22     Mechanics and Repairers - Electronics                                               62,144             794,389             12.78
  23     Physical Education and Fitness                                                     588,382           5,363,599              9.12
  24     Protective Services and Public Administration                                      932,580           6,206,954              6.66
  25     Psychology, Social Sciences, and History                                         4,200,787          29,142,056              6.94
  26     Visual and Performing Arts                                                       1,551,204          14,105,246              9.09
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          26,828,389     $   214,562,812     $         8.00
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                        104,261   $        631,244   $          6.05
  2    Architecture and Precision Production Trades                                       114,989            290,939              2.53
  3    Biology, Physical Sciences, and Science Technology                               3,049,424          5,415,827              1.78
  4    Business Management, Marketing, and Administrative Services                      2,309,641          4,287,809              1.86
  5    Career Pilot                                                                        18,960             29,147              1.54
  6    Communications                                                                   1,173,542          3,570,434              3.04
  7    Computer and Information Sciences                                                1,706,531          2,473,430              1.45
  8    Construction Trades                                                                132,151            828,576              6.27
  9    Consumer and Homemaking Education                                                  648,004          1,023,837              1.58
 10    Engineering                                                                         18,656             23,106              1.24
 11    Engineering Related                                                                552,585            669,281              1.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,556,933          6,303,478              1.38
 13    Foreign Languages                                                                  607,196            468,010              0.77
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             462,851          1,487,790              3.21
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         931,127          2,233,076              2.40
 17    Health Occupations - Respiratory Therapy                                            23,372             70,903              3.03
 18    Health Occupations - Vocational Nursing                                             32,132             83,862              2.61
 19    Mathematics                                                                      2,535,042          2,317,997              0.91
 20    Mechanics and Repairers - Automotive                                               428,026            789,166              1.84
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            87,869            106,021              1.21
 22    Mechanics and Repairers - Electronics                                               62,144            154,582              2.49
 23    Physical Education and Fitness                                                     588,382          1,277,125              2.17
 24    Protective Services and Public Administration                                      932,580          1,379,947              1.48
 25    Psychology, Social Sciences, and History                                         4,200,787          3,193,335              0.76
 26    Visual and Performing Arts                                                       1,551,204          3,210,572              2.07
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          26,828,389     $   42,319,494     $         1.58
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                        104,261   $        597,793   $          5.73
  2    Architecture and Precision Production Trades                                       114,989            592,016              5.15
  3    Biology, Physical Sciences, and Science Technology                               3,049,424          8,088,252              2.65
  4    Business Management, Marketing, and Administrative Services                      2,309,641          6,790,593              2.94
  5    Career Pilot                                                                        18,960            152,095              8.02
  6    Communications                                                                   1,173,542          1,690,233              1.44
  7    Computer and Information Sciences                                                1,706,531          5,646,067              3.31
  8    Construction Trades                                                                132,151            296,365              2.24
  9    Consumer and Homemaking Education                                                  648,004          1,446,158              2.23
 10    Engineering                                                                         18,656            100,567              5.39
 11    Engineering Related                                                                552,585            741,880              1.34
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               4,556,933         15,828,677              3.47
 13    Foreign Languages                                                                  607,196          1,779,084              2.93
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             462,851          2,579,238              5.57
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         931,127          1,872,789              2.01
 17    Health Occupations - Respiratory Therapy                                            23,372            257,160             11.00
 18    Health Occupations - Vocational Nursing                                             32,132            213,374              6.64
 19    Mathematics                                                                      2,535,042          7,440,387              2.94
 20    Mechanics and Repairers - Automotive                                               428,026          1,788,899              4.18
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            87,869            122,678              1.40
 22    Mechanics and Repairers - Electronics                                               62,144            423,592              6.82
 23    Physical Education and Fitness                                                     588,382          2,039,337              3.47
 24    Protective Services and Public Administration                                      932,580          1,582,314              1.70
 25    Psychology, Social Sciences, and History                                         4,200,787         11,333,070              2.70
 26    Visual and Performing Arts                                                       1,551,204          5,497,624              3.54
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          26,828,389     $   78,900,242     $         2.94
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      46,094,551    $          1.72
           Student Services                                                                                       24,156,305               0.90
           Academic Support                                                                                       15,990,765               0.60
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                   3,207,693              0.12
           Local Benefits                                                                                           3,893,762              0.15
                                                      Total                                  26,828,389    $     93,343,076     $         3.48

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $    103,276,432     $        4,825,404   $     13,117,900     $    121,219,736
          Research                                                               -                                        -                    -
          Public Service                                                 3,859,801                                2,213,537            6,073,338
          Academic Support                                             11,670,390                                 4,320,375           15,990,765
          Student Services                                             20,330,441                                 3,825,864           24,156,305
          Instructional Support                                        36,037,393                                10,057,158           46,094,551
          Operation and Maintenance of Plant                             7,858,209               409,884         22,145,805           30,413,898
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                3,893,762                               3,893,762
                                                          Total $      183,032,666    $        5,235,288   $       55,680,639   $    243,948,593

          Depreciation Expense - Equipment                                                                          3,207,693           3,207,693

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003563 Del Mar College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                            704   $          6,692   $          9.51
   2     Architecture and Precision Production Trades                                        84,416            991,811             11.75
   3     Biology, Physical Sciences, and Science Technology                                 511,000          4,923,748              9.64
   4     Business Management, Marketing, and Administrative Services                        356,426          4,181,726             11.73
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      35,463            458,378             12.93
   7     Computer and Information Sciences                                                  223,218          2,376,649             10.65
   8     Construction Trades                                                                 31,312            276,050              8.82
   9     Consumer and Homemaking Education                                                  221,911          2,464,390             11.11
  10     Engineering                                                                          1,888             23,473             12.43
  11     Engineering Related                                                                144,464          1,658,090             11.48
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 705,328          8,480,605             12.02
  13     Foreign Languages                                                                   94,016          1,018,847             10.84
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             367,200          5,509,608             15.00
  15     Health Occupations - Dental Hygiene                                                 32,160            699,744             21.76
  16     Health Occupations - Other                                                         417,059          4,613,131             11.06
  17     Health Occupations - Respiratory Therapy                                            19,792            485,981             24.55
  18     Health Occupations - Vocational Nursing                                                 48                663             13.81
  19     Mathematics                                                                        361,440          4,242,578             11.74
  20     Mechanics and Repairers - Automotive                                                84,522            993,110             11.75
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           112,426          1,295,500             11.52
  22     Mechanics and Repairers - Electronics                                               24,965            355,915             14.26
  23     Physical Education and Fitness                                                     122,208          1,247,482             10.21
  24     Protective Services and Public Administration                                      164,072          1,997,960             12.18
  25     Psychology, Social Sciences, and History                                           570,144          5,544,666              9.73
  26     Visual and Performing Arts                                                         262,430          3,747,578             14.28
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,948,612     $   57,594,377     $        11.64
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            704   $         2,058   $          2.92
  2    Architecture and Precision Production Trades                                        84,416           149,303              1.77
  3    Biology, Physical Sciences, and Science Technology                                 511,000           429,201              0.84
  4    Business Management, Marketing, and Administrative Services                        356,426           490,463              1.38
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      35,463            64,507              1.82
  7    Computer and Information Sciences                                                  223,218           240,572              1.08
  8    Construction Trades                                                                 31,312            35,080              1.12
  9    Consumer and Homemaking Education                                                  221,911           319,237              1.44
 10    Engineering                                                                          1,888             1,924              1.02
 11    Engineering Related                                                                144,464           293,880              2.03
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 705,328           730,157              1.04
 13    Foreign Languages                                                                   94,016           122,014              1.30
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             367,200           494,851              1.35
 15    Health Occupations - Dental Hygiene                                                 32,160            99,614              3.10
 16    Health Occupations - Other                                                         417,059           480,873              1.15
 17    Health Occupations - Respiratory Therapy                                            19,792            51,599              2.61
 18    Health Occupations - Vocational Nursing                                                 48                45              0.94
 19    Mathematics                                                                        361,440           343,776              0.95
 20    Mechanics and Repairers - Automotive                                                84,522           106,740              1.26
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           112,426           349,358              3.11
 22    Mechanics and Repairers - Electronics                                               24,965            36,707              1.47
 23    Physical Education and Fitness                                                     122,208           107,687              0.88
 24    Protective Services and Public Administration                                      164,072           487,328              2.97
 25    Psychology, Social Sciences, and History                                           570,144           302,954              0.53
 26    Visual and Performing Arts                                                         262,430           446,705              1.70
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,948,612     $    6,186,633    $         1.25
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                            704   $          1,000   $          1.42
  2    Architecture and Precision Production Trades                                        84,416            406,783              4.82
  3    Biology, Physical Sciences, and Science Technology                                 511,000          1,856,947              3.63
  4    Business Management, Marketing, and Administrative Services                        356,426          1,851,519              5.19
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      35,463            210,824              5.94
  7    Computer and Information Sciences                                                  223,218            983,905              4.41
  8    Construction Trades                                                                 31,312             79,349              2.53
  9    Consumer and Homemaking Education                                                  221,911            999,727              4.51
 10    Engineering                                                                          1,888             11,804              6.25
 11    Engineering Related                                                                144,464            618,538              4.28
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 705,328          4,109,796              5.83
 13    Foreign Languages                                                                   94,016            411,556              4.38
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             367,200          3,119,401              8.50
 15    Health Occupations - Dental Hygiene                                                 32,160            434,132             13.50
 16    Health Occupations - Other                                                         417,059          1,979,548              4.75
 17    Health Occupations - Respiratory Therapy                                            19,792            332,223             16.79
 18    Health Occupations - Vocational Nursing                                                 48                370              7.71
 19    Mathematics                                                                        361,440          2,033,177              5.63
 20    Mechanics and Repairers - Automotive                                                84,522            450,097              5.33
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           112,426            365,839              3.25
 22    Mechanics and Repairers - Electronics                                               24,965            190,348              7.62
 23    Physical Education and Fitness                                                     122,208            509,001              4.17
 24    Protective Services and Public Administration                                      164,072            663,751              4.05
 25    Psychology, Social Sciences, and History                                           570,144          2,298,831              4.03
 26    Visual and Performing Arts                                                         262,430          1,946,303              7.42
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,948,612     $   25,864,769     $         5.23
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $      12,501,452     $          2.53
           Student Services                                                                                         5,957,370               1.20
           Academic Support                                                                                         4,980,034               1.01
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                                   -                  -
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                           2,104,119               0.43
                                                      Total                                   4,948,612    $     25,542,975      $         5.16

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     27,050,689     $        3,303,042   $      1,697,672      $    32,051,403
          Research                                                               -                                        -                    -
          Public Service                                                   249,626                                   50,720              300,346
          Academic Support                                               4,129,747                                  850,287            4,980,034
          Student Services                                               4,682,673                                1,274,697            5,957,370
          Instructional Support                                          7,344,438                                5,157,014           12,501,452
          Operation and Maintenance of Plant                             2,914,731               425,945         10,142,323           13,482,999
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                2,104,119                               2,104,119
                                                          Total $       46,371,904    $        3,728,987   $       19,172,713    $    69,273,604

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
010387 El Paso Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,168   $         27,329   $          8.63
   2     Architecture and Precision Production Trades                                        62,304          1,148,217             18.43
   3     Biology, Physical Sciences, and Science Technology                               1,222,368          8,972,404              7.34
   4     Business Management, Marketing, and Administrative Services                        430,419          3,743,286              8.70
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     159,270          1,276,142              8.01
   7     Computer and Information Sciences                                                  282,728          3,038,350             10.75
   8     Construction Trades                                                                 42,390            235,333              5.55
   9     Consumer and Homemaking Education                                                  364,733          2,160,273              5.92
  10     Engineering                                                                         24,160            185,362              7.67
  11     Engineering Related                                                                170,036            932,113              5.48
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,139,634         20,896,129              9.77
  13     Foreign Languages                                                                  155,712          1,033,149              6.63
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             241,042          3,474,013             14.41
  15     Health Occupations - Dental Hygiene                                                 28,168            427,739             15.19
  16     Health Occupations - Other                                                         314,313          4,035,282             12.84
  17     Health Occupations - Respiratory Therapy                                            27,056            434,882             16.07
  18     Health Occupations - Vocational Nursing                                             50,768            355,182              7.00
  19     Mathematics                                                                      1,211,488          8,573,646              7.08
  20     Mechanics and Repairers - Automotive                                                96,226            933,098              9.70
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,548            487,058             15.44
  22     Mechanics and Repairers - Electronics                                                8,998             40,130              4.46
  23     Physical Education and Fitness                                                      27,792            650,166             23.39
  24     Protective Services and Public Administration                                      297,910          2,698,679              9.06
  25     Psychology, Social Sciences, and History                                         1,884,528         12,603,961              6.69
  26     Visual and Performing Arts                                                         351,184          2,723,667              7.76
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           9,627,943     $   81,085,589     $         8.42
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,168   $          6,496   $          2.05
  2    Architecture and Precision Production Trades                                        62,304            274,458              4.41
  3    Biology, Physical Sciences, and Science Technology                               1,222,368            638,221              0.52
  4    Business Management, Marketing, and Administrative Services                        430,419            793,834              1.84
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     159,270            201,127              1.26
  7    Computer and Information Sciences                                                  282,728            396,173              1.40
  8    Construction Trades                                                                 42,390             14,581              0.34
  9    Consumer and Homemaking Education                                                  364,733            158,530              0.43
 10    Engineering                                                                         24,160              5,853              0.24
 11    Engineering Related                                                                170,036             60,610              0.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,139,634          1,546,653              0.72
 13    Foreign Languages                                                                  155,712             50,257              0.32
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             241,042            329,490              1.37
 15    Health Occupations - Dental Hygiene                                                 28,168             31,467              1.12
 16    Health Occupations - Other                                                         314,313            439,408              1.40
 17    Health Occupations - Respiratory Therapy                                            27,056             25,115              0.93
 18    Health Occupations - Vocational Nursing                                             50,768             42,828              0.84
 19    Mathematics                                                                      1,211,488            370,693              0.31
 20    Mechanics and Repairers - Automotive                                                96,226            146,480              1.52
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,548            267,841              8.49
 22    Mechanics and Repairers - Electronics                                                8,998                -
 23    Physical Education and Fitness                                                      27,792            172,192              6.20
 24    Protective Services and Public Administration                                      297,910            257,605              0.86
 25    Psychology, Social Sciences, and History                                         1,884,528            356,351              0.19
 26    Visual and Performing Arts                                                         351,184            161,204              0.46
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,627,943     $    6,747,467     $         0.70
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,168   $          6,704   $          2.12
  2    Architecture and Precision Production Trades                                        62,304            595,893              9.56
  3    Biology, Physical Sciences, and Science Technology                               1,222,368          2,882,610              2.36
  4    Business Management, Marketing, and Administrative Services                        430,419          1,029,849              2.39
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     159,270            364,695              2.29
  7    Computer and Information Sciences                                                  282,728          1,381,254              4.89
  8    Construction Trades                                                                 42,390             31,699              0.75
  9    Consumer and Homemaking Education                                                  364,733            375,090              1.03
 10    Engineering                                                                         24,160             71,759              2.97
 11    Engineering Related                                                                170,036            113,169              0.67
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,139,634          9,807,037              4.58
 13    Foreign Languages                                                                  155,712            288,440              1.85
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             241,042          2,069,513              8.59
 15    Health Occupations - Dental Hygiene                                                 28,168            270,647              9.61
 16    Health Occupations - Other                                                         314,313          2,194,086              6.98
 17    Health Occupations - Respiratory Therapy                                            27,056            289,101             10.69
 18    Health Occupations - Vocational Nursing                                             50,768             85,937              1.69
 19    Mathematics                                                                      1,211,488          2,799,903              2.31
 20    Mechanics and Repairers - Automotive                                                96,226            357,465              3.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            31,548             78,518              2.49
 22    Mechanics and Repairers - Electronics                                                8,998                -
 23    Physical Education and Fitness                                                      27,792            354,026             12.74
 24    Protective Services and Public Administration                                      297,910          1,112,441              3.73
 25    Psychology, Social Sciences, and History                                         1,884,528          3,842,905              2.04
 26    Visual and Performing Arts                                                         351,184            996,236              2.84
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,627,943     $   31,398,977     $         3.26
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      17,595,329    $          1.83
           Student Services                                                                                         7,782,940              0.81
           Academic Support                                                                                       12,904,681               1.34
           Research                                                                                                    14,534               -
           Scholarships and Fellowships                                                                             1,532,656              0.16
           Equipment Depreciation                                                                                   1,543,384              0.16
           Local Benefits                                                                                           1,565,621              0.16
                                                      Total                                   9,627,943    $     42,939,145     $         4.46

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     34,539,266     $        1,859,752   $      1,860,600     $     38,259,618
          Research                                                          12,275                                   12,275               24,550
          Public Service                                                 2,800,833                                2,580,759            5,381,592
          Academic Support                                             11,070,436                                 1,834,245           12,904,681
          Student Services                                               6,958,219                                  824,721            7,782,940
          Instructional Support                                        11,493,639                                 6,101,690           17,595,329
          Operation and Maintenance of Plant                             2,343,935               425,195          7,727,968           10,497,098
          Scholarships and Fellowships                                           -                                1,532,656            1,532,656
          Other                                                                                1,565,621                               1,565,621
                                                          Total $       69,218,603    $        2,284,947   $       22,474,914   $     93,978,464

          Depreciation Expense - Equipment                                                                          1,543,384           1,543,384

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003568 Frank Phillips College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         11,064   $       108,052   $          9.77
   2     Architecture and Precision Production Trades                                        65,574           610,077              9.30
   3     Biology, Physical Sciences, and Science Technology                                  54,800           390,339              7.12
   4     Business Management, Marketing, and Administrative Services                         34,174           242,360              7.09
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                          48               173              3.60
   7     Computer and Information Sciences                                                   54,098           815,574             15.08
   8     Construction Trades                                                                  4,732            63,741             13.47
   9     Consumer and Homemaking Education                                                   39,188           299,066              7.63
  10     Engineering                                                                             70             4,747             67.81
  11     Engineering Related                                                                 55,267           539,629              9.76
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,448           487,358              7.12
  13     Foreign Languages                                                                    4,512            23,934              5.30
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,205             8,392              6.96
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          28,172           196,210              6.96
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             38,152           278,845              7.31
  19     Mathematics                                                                         67,068           482,297              7.19
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             2,500            13,465              5.39
  22     Mechanics and Repairers - Electronics                                                1,575             9,212              5.85
  23     Physical Education and Fitness                                                      45,248           327,802              7.24
  24     Protective Services and Public Administration                                        3,640            20,097              5.52
  25     Psychology, Social Sciences, and History                                            97,344           673,636              6.92
  26     Visual and Performing Arts                                                          19,136           169,014              8.83
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             696,015     $    5,764,019    $         8.28
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         11,064   $        22,598   $          2.04
  2    Architecture and Precision Production Trades                                        65,574           168,736              2.57
  3    Biology, Physical Sciences, and Science Technology                                  54,800            10,586              0.19
  4    Business Management, Marketing, and Administrative Services                         34,174             5,288              0.15
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48               -
  7    Computer and Information Sciences                                                   54,098           440,269              8.14
  8    Construction Trades                                                                  4,732            44,430              9.39
  9    Consumer and Homemaking Education                                                   39,188            21,131              0.54
 10    Engineering                                                                             70             3,495             49.93
 11    Engineering Related                                                                 55,267           160,776              2.91
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,448            12,854              0.19
 13    Foreign Languages                                                                    4,512             6,700              1.48
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,205             3,556              2.95
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          28,172             3,556              0.13
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             38,152            27,461              0.72
 19    Mathematics                                                                         67,068            12,984              0.19
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             2,500             3,470              1.39
 22    Mechanics and Repairers - Electronics                                                1,575             3,470              2.20
 23    Physical Education and Fitness                                                      45,248             5,241              0.12
 24    Protective Services and Public Administration                                        3,640             5,500              1.51
 25    Psychology, Social Sciences, and History                                            97,344             3,873              0.04
 26    Visual and Performing Arts                                                          19,136            12,646              0.66
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             696,015     $      978,620    $         1.41
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         11,064   $        45,645   $          4.13
  2    Architecture and Precision Production Trades                                        65,574           205,403              3.13
  3    Biology, Physical Sciences, and Science Technology                                  54,800           182,580              3.33
  4    Business Management, Marketing, and Administrative Services                         34,174           114,113              3.34
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                          48               -
  7    Computer and Information Sciences                                                   54,098           180,658              3.34
  8    Construction Trades                                                                  4,732             2,285              0.48
  9    Consumer and Homemaking Education                                                   39,188           136,935              3.49
 10    Engineering                                                                             70             1,000             14.29
 11    Engineering Related                                                                 55,267           180,000              3.26
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,448           228,225              3.33
 13    Foreign Languages                                                                    4,512             1,000              0.22
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               1,205               500              0.41
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          28,172            91,290              3.24
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             38,152           114,112              2.99
 19    Mathematics                                                                         67,068           228,000              3.40
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             2,500             1,000              0.40
 22    Mechanics and Repairers - Electronics                                                1,575                75              0.05
 23    Physical Education and Fitness                                                      45,248           159,757              3.53
 24    Protective Services and Public Administration                                        3,640             1,500              0.41
 25    Psychology, Social Sciences, and History                                            97,344           319,515              3.28
 26    Visual and Performing Arts                                                          19,136            87,516              4.57
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             696,015     $    2,281,109    $         3.28
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        1,635,856    $          2.35
           Student Services                                                                                           507,787               0.73
           Academic Support                                                                                           140,699               0.20
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                               100,617               0.14
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                             119,331               0.17
                                                      Total                                     696,015    $      2,504,290      $         3.60

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       2,281,109    $         171,309    $       980,820       $     3,433,238
          Research                                                               -                                       -                     -
          Public Service                                                         -                                       -                     -
          Academic Support                                                  38,098                                 102,601               140,699
          Student Services                                                 412,701                                  95,086               507,787
          Instructional Support                                            833,275                                 802,581             1,635,856
          Operation and Maintenance of Plant                               262,028                18,281           805,764             1,086,073
          Scholarships and Fellowships                                           -                                 100,617               100,617
          Other                                                                                  119,331                                 119,331
                                                          Total $        3,827,211    $          189,590   $        2,887,469    $     6,904,270

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
006662 Galveston College
                                                                                                                                      0
                                   Total Expense by                                                                     Expense per
 Fund                                  Discipline                                   Contact Hours       Expense        Contact Hour
   1     Agriculture                                                                           -    $              -
   2     Architecture and Precision Production Trades                                          -                   -
   3     Biology, Physical Sciences, and Science Technology                                    -                   -
   4     Business Management, Marketing, and Administrative Services                           -                   -
   5     Career Pilot                                                                          -                   -
   6     Communications                                                                        -                   -
   7     Computer and Information Sciences                                                     -                   -
   8     Construction Trades                                                                   -                   -
   9     Consumer and Homemaking Education                                                     -                   -
  10     Engineering                                                                           -                   -
  11     Engineering Related                                                                   -                   -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
  13     Foreign Languages                                                                     -                   -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
  15     Health Occupations - Dental Hygiene                                                   -                   -
  16     Health Occupations - Other                                                            -                   -
  17     Health Occupations - Respiratory Therapy                                              -                   -
  18     Health Occupations - Vocational Nursing                                               -                   -
  19     Mathematics                                                                           -                   -
  20     Mechanics and Repairers - Automotive                                                  -                   -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
  22     Mechanics and Repairers - Electronics                                                 -                   -
  23     Physical Education and Fitness                                                        -                   -
  24     Protective Services and Public Administration                                         -                   -
  25     Psychology, Social Sciences, and History                                              -                   -
  26     Visual and Performing Arts                                                            -                   -
  28     Developmental Education - Math                                                        -                   -
  29     Developmental Education - Reading/Writing                                             -                   -
                                                        Total                                 -     $             -
                       Departmental Operating Expense by                                                              Expense per
Fund                               Discipline                                     Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                Faculty Salaries by                                                                   Expense per
Fund                                Discipline                                    Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                                                                                                                        Expense per
                             Allocated Administrative Expense                               Contact Hours           Expense            Contact Hour
           Institutional Support                                                                                $              -
           Student Services                                                                                                    -
           Academic Support                                                                                                    -
           Research                                                                                                            -
           Scholarships and Fellowships                                                                                        -
           Equipment Depreciation                                                                                              -
           Local Benefits                                                                                                      -
                                                      Total                                           -         $             -

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages               Local Benefits        Other Expenses             Total
          Instruction                                            $            -         $             -         $           -          $           -
          Research                                                                  -                                         -                        -
          Public Service                                                            -                                         -                        -
          Academic Support                                                          -                                         -                        -
          Student Services                                                          -                                         -                        -
          Instructional Support                                                     -                                         -                        -
          Operation and Maintenance of Plant                                        -                       -                 -                        -
          Scholarships and Fellowships                                              -                                         -                        -
          Other                                                                                             -                                          -
                                                          Total $               -       $              -        $              -       $           -

          Depreciation Expense - Equipment                                                                                         -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003570 Grayson County College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         14,424   $        128,827   $          8.93
   2     Architecture and Precision Production Trades                                        26,516            314,184             11.85
   3     Biology, Physical Sciences, and Science Technology                                 229,152          1,445,739              6.31
   4     Business Management, Marketing, and Administrative Services                         85,494            644,524              7.54
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         144                441              3.06
   7     Computer and Information Sciences                                                   63,804            528,471              8.28
   8     Construction Trades                                                                    576              1,765              3.06
   9     Consumer and Homemaking Education                                                  108,880            572,381              5.26
  10     Engineering                                                                          1,248              3,824              3.06
  11     Engineering Related                                                                 74,155            445,412              6.01
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 270,352          1,642,568              6.08
  13     Foreign Languages                                                                   27,356            170,234              6.22
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             197,242          1,950,667              9.89
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         137,090            926,481              6.76
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             66,960            561,747              8.39
  19     Mathematics                                                                        174,624          1,015,902              5.82
  20     Mechanics and Repairers - Automotive                                                18,320            135,016              7.37
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,600             23,284              3.06
  22     Mechanics and Repairers - Electronics                                               10,635            194,507             18.29
  23     Physical Education and Fitness                                                      17,808            336,297             18.88
  24     Protective Services and Public Administration                                       61,350            425,292              6.93
  25     Psychology, Social Sciences, and History                                           279,824          1,623,225              5.80
  26     Visual and Performing Arts                                                          72,944            573,533              7.86
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,946,498     $   13,664,320     $         7.02
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         14,424   $        84,636   $          5.87
  2    Architecture and Precision Production Trades                                        26,516           100,962              3.81
  3    Biology, Physical Sciences, and Science Technology                                 229,152           379,321              1.66
  4    Business Management, Marketing, and Administrative Services                         85,494           255,245              2.99
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         144               -                 -
  7    Computer and Information Sciences                                                   63,804           165,327              2.59
  8    Construction Trades                                                                    576               -                 -
  9    Consumer and Homemaking Education                                                  108,880           112,739              1.04
 10    Engineering                                                                          1,248               -                 -
 11    Engineering Related                                                                 74,155            89,585              1.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 270,352           524,912              1.94
 13    Foreign Languages                                                                   27,356            35,247              1.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             197,242           365,618              1.85
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         137,090           225,357              1.64
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             66,960            96,903              1.45
 19    Mathematics                                                                        174,624           236,007              1.35
 20    Mechanics and Repairers - Automotive                                                18,320            38,725              2.11
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,600               -                 -
 22    Mechanics and Repairers - Electronics                                               10,635           161,924             15.23
 23    Physical Education and Fitness                                                      17,808            41,290              2.32
 24    Protective Services and Public Administration                                       61,350           148,072              2.41
 25    Psychology, Social Sciences, and History                                           279,824           375,836              1.34
 26    Visual and Performing Arts                                                          72,944           183,191              2.51
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,946,498     $    3,620,897    $         1.86
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         14,424   $           -     $           -
  2    Architecture and Precision Production Trades                                        26,516           131,985              4.98
  3    Biology, Physical Sciences, and Science Technology                                 229,152           364,362              1.59
  4    Business Management, Marketing, and Administrative Services                         85,494           127,350              1.49
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         144               -                 -
  7    Computer and Information Sciences                                                   63,804           167,667              2.63
  8    Construction Trades                                                                    576               -                 -
  9    Consumer and Homemaking Education                                                  108,880           126,065              1.16
 10    Engineering                                                                          1,248               -                 -
 11    Engineering Related                                                                 74,155           128,637              1.73
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 270,352           289,375              1.07
 13    Foreign Languages                                                                   27,356            51,176              1.87
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             197,242           980,756              4.97
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         137,090           281,120              2.05
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             66,960           259,698              3.88
 19    Mathematics                                                                        174,624           244,897              1.40
 20    Mechanics and Repairers - Automotive                                                18,320            40,164              2.19
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,600               -                 -
 22    Mechanics and Repairers - Electronics                                               10,635               -                 -
 23    Physical Education and Fitness                                                      17,808           240,448             13.50
 24    Protective Services and Public Administration                                       61,350            89,261              1.45
 25    Psychology, Social Sciences, and History                                           279,824           390,089              1.39
 26    Visual and Performing Arts                                                          72,944           166,863              2.29
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,946,498     $    4,079,913    $         2.10
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,864,619   $          1.47
           Student Services                                                                                         1,419,634              0.73
           Academic Support                                                                                         1,080,429              0.56
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     245,680              0.13
           Local Benefits                                                                                             353,148              0.18
                                                      Total                                   1,946,498    $      5,963,510     $         3.06

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,132,498    $         629,411    $        938,901     $      7,700,810
          Research                                                               -                                        -                    -
          Public Service                                                   235,129                                   75,243              310,372
          Academic Support                                                 672,215                                  408,214            1,080,429
          Student Services                                               1,106,555                                  313,079            1,419,634
          Instructional Support                                          1,335,234                                1,529,385            2,864,619
          Operation and Maintenance of Plant                               650,923               192,867          2,594,070            3,437,860
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  353,148                                 353,148
                                                          Total $       10,132,554    $          822,278   $        5,858,892   $     16,813,724

          Depreciation Expense - Equipment                                                                            245,680             245,680

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003573 Hill College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          7,008   $         86,425   $         12.33
   2     Architecture and Precision Production Trades                                        37,322            240,793              6.45
   3     Biology, Physical Sciences, and Science Technology                                 191,152          1,020,128              5.34
   4     Business Management, Marketing, and Administrative Services                         64,417            266,089              4.13
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       8,640             70,135              8.12
   7     Computer and Information Sciences                                                   95,225            620,611              6.52
   8     Construction Trades                                                                  2,504             20,443              8.16
   9     Consumer and Homemaking Education                                                  196,702          1,025,281              5.21
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 16,472             76,184              4.63
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 243,200          1,185,594              4.87
  13     Foreign Languages                                                                   37,952            176,585              4.65
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              15,968            103,619              6.49
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         102,150            431,769              4.23
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            118,096          1,144,601              9.69
  19     Mathematics                                                                        182,096            945,191              5.19
  20     Mechanics and Repairers - Automotive                                                33,007            155,907              4.72
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,650             62,100              8.12
  22     Mechanics and Repairers - Electronics                                                  896              7,274              8.12
  23     Physical Education and Fitness                                                      69,312            658,577              9.50
  24     Protective Services and Public Administration                                       46,256            316,500              6.84
  25     Psychology, Social Sciences, and History                                           224,928          1,175,201              5.22
  26     Visual and Performing Arts                                                          86,400            546,063              6.32
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,787,353     $   10,335,070     $         5.78
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,008   $        10,209   $          1.46
  2    Architecture and Precision Production Trades                                        37,322            18,911              0.51
  3    Biology, Physical Sciences, and Science Technology                                 191,152            24,264              0.13
  4    Business Management, Marketing, and Administrative Services                         64,417               913              0.01
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,640            10,067              1.17
  7    Computer and Information Sciences                                                   95,225            36,227              0.38
  8    Construction Trades                                                                  2,504             3,035              1.21
  9    Consumer and Homemaking Education                                                  196,702            19,361              0.10
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 16,472             1,046              0.06
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 243,200             9,327              0.04
 13    Foreign Languages                                                                   37,952               959              0.03
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              15,968             4,467              0.28
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         102,150            17,654              0.17
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            118,096            35,778              0.30
 19    Mathematics                                                                        182,096             3,937              0.02
 20    Mechanics and Repairers - Automotive                                                33,007             9,118              0.28
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,650             8,914              1.17
 22    Mechanics and Repairers - Electronics                                                  896             1,044              1.17
 23    Physical Education and Fitness                                                      69,312            18,794              0.27
 24    Protective Services and Public Administration                                       46,256            35,402              0.77
 25    Psychology, Social Sciences, and History                                           224,928             5,768              0.03
 26    Visual and Performing Arts                                                          86,400            24,576              0.28
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,787,353     $      299,771    $         0.17
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,008   $        56,968   $          8.13
  2    Architecture and Precision Production Trades                                        37,322           119,376              3.20
  3    Biology, Physical Sciences, and Science Technology                                 191,152           470,862              2.46
  4    Business Management, Marketing, and Administrative Services                         64,417            88,254              1.37
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,640            36,338              4.21
  7    Computer and Information Sciences                                                   95,225           322,847              3.39
  8    Construction Trades                                                                  2,504            10,531              4.21
  9    Consumer and Homemaking Education                                                  196,702           465,674              2.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 16,472            29,897              1.82
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 243,200           508,314              2.09
 13    Foreign Languages                                                                   37,952            71,390              1.88
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              15,968            55,296              3.46
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         102,150           133,558              1.31
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            118,096           784,470              6.64
 19    Mathematics                                                                        182,096           441,124              2.42
 20    Mechanics and Repairers - Automotive                                                33,007            56,135              1.70
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,650            32,175              4.21
 22    Mechanics and Repairers - Electronics                                                  896             3,769              4.21
 23    Physical Education and Fitness                                                      69,312           449,416              6.48
 24    Protective Services and Public Administration                                       46,256           154,055              3.33
 25    Psychology, Social Sciences, and History                                           224,928           551,664              2.45
 26    Visual and Performing Arts                                                          86,400           284,188              3.29
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,787,353     $    5,126,301    $         2.87
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        2,840,497    $          1.59
           Student Services                                                                                         1,189,971               0.67
           Academic Support                                                                                           878,530               0.49
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                                   -                  -
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                                 -                  -
                                                      Total                                   1,787,353    $      4,908,998      $         2.75

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,126,301    $          97,556    $        299,771      $     5,523,628
          Research                                                               -                                        -                    -
          Public Service                                                   237,429                                  143,974              381,403
          Academic Support                                                 713,797                                  164,733              878,530
          Student Services                                               1,065,854                                  124,117            1,189,971
          Instructional Support                                          1,195,860                                1,644,637            2,840,497
          Operation and Maintenance of Plant                               178,851                32,533          2,097,104            2,308,488
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                        -                                       -
                                                          Total $        8,518,092    $          130,089   $        4,474,336    $    13,122,517

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
010633 Houston Community College System
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         81,920   $         685,213   $          8.36
   2     Architecture and Precision Production Trades                                       236,066           2,024,569              8.58
   3     Biology, Physical Sciences, and Science Technology                               2,506,800          19,404,873              7.74
   4     Business Management, Marketing, and Administrative Services                      1,703,174          13,755,224              8.08
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     496,224           3,629,856              7.31
   7     Computer and Information Sciences                                                  274,116           5,431,107             19.81
   8     Construction Trades                                                                329,301           3,109,362              9.44
   9     Consumer and Homemaking Education                                                  705,814           5,556,549              7.87
  10     Engineering                                                                         15,232             140,193              9.20
  11     Engineering Related                                                                536,526           4,888,842              9.11
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,412,552          29,820,034              8.74
  13     Foreign Languages                                                                  398,124           3,289,890              8.26
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             383,198           4,094,570             10.69
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         699,887           8,102,906             11.58
  17     Health Occupations - Respiratory Therapy                                            51,072             737,324             14.44
  18     Health Occupations - Vocational Nursing                                            124,848           1,664,294             13.33
  19     Mathematics                                                                      2,002,740          15,459,033              7.72
  20     Mechanics and Repairers - Automotive                                               235,032           2,407,978             10.25
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           176,362           2,672,836             15.16
  22     Mechanics and Repairers - Electronics                                              109,948             967,449              8.80
  23     Physical Education and Fitness                                                      41,728             478,719             11.47
  24     Protective Services and Public Administration                                      349,424           3,426,156              9.81
  25     Psychology, Social Sciences, and History                                         3,462,752          25,903,781              7.48
  26     Visual and Performing Arts                                                         982,396           9,299,474              9.47
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          19,315,236     $   166,950,232     $         8.64
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         81,920   $         89,839   $          1.10
  2    Architecture and Precision Production Trades                                       236,066            314,995              1.33
  3    Biology, Physical Sciences, and Science Technology                               2,506,800          1,495,766              0.60
  4    Business Management, Marketing, and Administrative Services                      1,703,174          1,183,881              0.70
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     496,224            529,650              1.07
  7    Computer and Information Sciences                                                  274,116          1,216,361              4.44
  8    Construction Trades                                                                329,301            768,772              2.33
  9    Consumer and Homemaking Education                                                  705,814            558,856              0.79
 10    Engineering                                                                         15,232             20,252              1.33
 11    Engineering Related                                                                536,526            700,061              1.30
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,412,552          2,187,922              0.64
 13    Foreign Languages                                                                  398,124            249,143              0.63
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             383,198            267,876              0.70
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         699,887          1,166,014              1.67
 17    Health Occupations - Respiratory Therapy                                            51,072             99,134              1.94
 18    Health Occupations - Vocational Nursing                                            124,848            171,237              1.37
 19    Mathematics                                                                      2,002,740            754,483              0.38
 20    Mechanics and Repairers - Automotive                                               235,032            302,319              1.29
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           176,362            775,866              4.40
 22    Mechanics and Repairers - Electronics                                              109,948             63,951              0.58
 23    Physical Education and Fitness                                                      41,728            110,348              2.64
 24    Protective Services and Public Administration                                      349,424            677,782              1.94
 25    Psychology, Social Sciences, and History                                         3,462,752          1,120,264              0.32
 26    Visual and Performing Arts                                                         982,396          1,247,774              1.27
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          19,315,236     $   16,072,546     $         0.83
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         81,920   $        244,844   $          2.99
  2    Architecture and Precision Production Trades                                       236,066            699,465              2.96
  3    Biology, Physical Sciences, and Science Technology                               2,506,800          7,182,699              2.87
  4    Business Management, Marketing, and Administrative Services                      1,703,174          5,283,590              3.10
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     496,224            976,901              1.97
  7    Computer and Information Sciences                                                  274,116          3,041,824             11.10
  8    Construction Trades                                                                329,301            931,536              2.83
  9    Consumer and Homemaking Education                                                  705,814          1,977,568              2.80
 10    Engineering                                                                         15,232             54,764              3.60
 11    Engineering Related                                                                536,526          1,893,027              3.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,412,552         13,030,059              3.82
 13    Foreign Languages                                                                  398,124          1,337,204              3.36
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             383,198          2,187,019              5.71
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         699,887          3,942,128              5.63
 17    Health Occupations - Respiratory Therapy                                            51,072            419,657              8.22
 18    Health Occupations - Vocational Nursing                                            124,848            958,842              7.68
 19    Mathematics                                                                      2,002,740          6,134,976              3.06
 20    Mechanics and Repairers - Automotive                                               235,032          1,099,975              4.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           176,362          1,142,330              6.48
 22    Mechanics and Repairers - Electronics                                              109,948            433,039              3.94
 23    Physical Education and Fitness                                                      41,728            189,820              4.55
 24    Protective Services and Public Administration                                      349,424          1,253,215              3.59
 25    Psychology, Social Sciences, and History                                         3,462,752          9,966,662              2.88
 26    Visual and Performing Arts                                                         982,396          3,848,102              3.92
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          19,315,236     $   68,229,246     $         3.53
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      40,417,942    $          2.09
           Student Services                                                                                       19,418,296               1.01
           Academic Support                                                                                       16,778,348               0.87
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                   3,945,262              0.20
           Local Benefits                                                                                           2,088,592              0.11
                                                      Total                                  19,315,236    $     82,648,440     $         4.28

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     75,776,178     $        3,069,743   $      5,455,872     $     84,301,793
          Research                                                               -                                        -                    -
          Public Service                                                   618,960                                1,146,626            1,765,586
          Academic Support                                             10,923,342                                 5,855,006           16,778,348
          Student Services                                             17,685,062                                 1,733,234           19,418,296
          Instructional Support                                        22,329,202                                18,088,740           40,417,942
          Operation and Maintenance of Plant                             1,428,801                57,882         26,000,053           27,486,736
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                2,088,592                               2,088,592
                                                          Total $      128,761,545    $        3,127,625   $       58,279,531   $    190,168,701

          Depreciation Expense - Equipment                                                                          3,945,262           3,945,262

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003574 Howard College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         95,694   $        571,902   $          5.98
   2     Architecture and Precision Production Trades                                        11,612             78,832              6.79
   3     Biology, Physical Sciences, and Science Technology                                 143,066            896,008              6.26
   4     Business Management, Marketing, and Administrative Services                        297,969          1,325,616              4.45
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      89,299            400,531              4.49
   7     Computer and Information Sciences                                                  137,556            889,876              6.47
   8     Construction Trades                                                                142,257          1,136,824              7.99
   9     Consumer and Homemaking Education                                                  206,588            911,663              4.41
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                135,133          1,015,534              7.52
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 194,864          1,979,031             10.16
  13     Foreign Languages                                                                   35,478            260,303              7.34
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,124            354,929             14.13
  15     Health Occupations - Dental Hygiene                                                 22,544            373,240             16.56
  16     Health Occupations - Other                                                         109,517            830,597              7.58
  17     Health Occupations - Respiratory Therapy                                            12,352            158,294             12.82
  18     Health Occupations - Vocational Nursing                                             81,216            659,553              8.12
  19     Mathematics                                                                        116,920            624,809              5.34
  20     Mechanics and Repairers - Automotive                                                 1,226             59,229             48.31
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,376             64,440              7.69
  22     Mechanics and Repairers - Electronics                                               12,825             93,143              7.26
  23     Physical Education and Fitness                                                      29,808            569,818             19.12
  24     Protective Services and Public Administration                                      112,498            707,811              6.29
  25     Psychology, Social Sciences, and History                                           213,638          1,209,074              5.66
  26     Visual and Performing Arts                                                          54,310            394,844              7.27
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,289,870     $   15,565,901     $         6.80
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         95,694   $        63,441   $          0.66
  2    Architecture and Precision Production Trades                                        11,612             5,002              0.43
  3    Biology, Physical Sciences, and Science Technology                                 143,066            86,440              0.60
  4    Business Management, Marketing, and Administrative Services                        297,969            40,599              0.14
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      89,299            18,775              0.21
  7    Computer and Information Sciences                                                  137,556            83,518              0.61
  8    Construction Trades                                                                142,257            87,145              0.61
  9    Consumer and Homemaking Education                                                  206,588            77,301              0.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                135,133           390,134              2.89
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 194,864           441,939              2.27
 13    Foreign Languages                                                                   35,478            20,447              0.58
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,124            86,183              3.43
 15    Health Occupations - Dental Hygiene                                                 22,544           123,649              5.48
 16    Health Occupations - Other                                                         109,517           114,827              1.05
 17    Health Occupations - Respiratory Therapy                                            12,352            28,441              2.30
 18    Health Occupations - Vocational Nursing                                             81,216            67,275              0.83
 19    Mathematics                                                                        116,920            24,531              0.21
 20    Mechanics and Repairers - Automotive                                                 1,226            12,137              9.90
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,376            27,185              3.25
 22    Mechanics and Repairers - Electronics                                               12,825            32,394              2.53
 23    Physical Education and Fitness                                                      29,808            42,386              1.42
 24    Protective Services and Public Administration                                      112,498           226,795              2.02
 25    Psychology, Social Sciences, and History                                           213,638            48,693              0.23
 26    Visual and Performing Arts                                                          54,310            57,229              1.05
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,289,870     $    2,206,466    $         0.96
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         95,694   $       220,532   $          2.30
  2    Architecture and Precision Production Trades                                        11,612            38,891              3.35
  3    Biology, Physical Sciences, and Science Technology                                 143,066           379,103              2.65
  4    Business Management, Marketing, and Administrative Services                        297,969           388,472              1.30
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      89,299           113,068              1.27
  7    Computer and Information Sciences                                                  137,556           392,472              2.85
  8    Construction Trades                                                                142,257           621,648              4.37
  9    Consumer and Homemaking Education                                                  206,588           212,769              1.03
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                135,133           218,805              1.62
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 194,864           950,775              4.88
 13    Foreign Languages                                                                   35,478           133,108              3.75
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,124           193,152              7.69
 15    Health Occupations - Dental Hygiene                                                 22,544           181,759              8.06
 16    Health Occupations - Other                                                         109,517           386,249              3.53
 17    Health Occupations - Respiratory Therapy                                            12,352            92,688              7.50
 18    Health Occupations - Vocational Nursing                                             81,216           347,911              4.28
 19    Mathematics                                                                        116,920           248,483              2.13
 20    Mechanics and Repairers - Automotive                                                 1,226            43,403             35.40
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,376            12,053              1.44
 22    Mechanics and Repairers - Electronics                                               12,825            22,160              1.73
 23    Physical Education and Fitness                                                      29,808           437,744             14.69
 24    Protective Services and Public Administration                                      112,498           142,526              1.27
 25    Psychology, Social Sciences, and History                                           213,638           517,575              2.42
 26    Visual and Performing Arts                                                          54,310           174,204              3.21
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,289,870     $    6,469,550    $         2.83
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,444,827   $          1.50
           Student Services                                                                                         1,553,815              0.68
           Academic Support                                                                                         1,177,532              0.51
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     381,758              0.17
           Local Benefits                                                                                             331,953              0.14
                                                      Total                                   2,289,870    $      6,889,885     $         3.01

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,166,502    $         592,717    $        916,796     $      8,676,015
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                                 883,799                                  293,733            1,177,532
          Student Services                                               1,334,608                                  219,207            1,553,815
          Instructional Support                                          1,833,173                                1,611,654            3,444,827
          Operation and Maintenance of Plant                               687,447               228,561          2,123,580            3,039,588
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  331,953                                 331,953
                                                          Total $       11,905,529    $          821,278   $        5,164,970   $     17,891,777

          Depreciation Expense - Equipment                                                                            381,758             381,758

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003580 Kilgore College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          8,276   $         88,062   $         10.64
   2     Architecture and Precision Production Trades                                        30,364            241,764              7.96
   3     Biology, Physical Sciences, and Science Technology                                 285,238          1,726,416              6.05
   4     Business Management, Marketing, and Administrative Services                        256,310          1,298,006              5.06
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      11,492            112,728              9.81
   7     Computer and Information Sciences                                                  400,383          1,465,977              3.66
   8     Construction Trades                                                                  3,500              7,775              2.22
   9     Consumer and Homemaking Education                                                  150,638            783,503              5.20
  10     Engineering                                                                            608             15,170             24.95
  11     Engineering Related                                                                155,364          1,110,083              7.15
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 337,312          1,707,864              5.06
  13     Foreign Languages                                                                   22,792            216,614              9.50
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             144,792            921,046              6.36
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         183,857          1,138,822              6.19
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             89,664            532,368              5.94
  19     Mathematics                                                                        257,008          1,313,782              5.11
  20     Mechanics and Repairers - Automotive                                                42,240            299,350              7.09
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,400            154,236              5.84
  22     Mechanics and Repairers - Electronics                                               12,272             28,269              2.30
  23     Physical Education and Fitness                                                     125,536            872,526              6.95
  24     Protective Services and Public Administration                                      321,660          1,410,902              4.39
  25     Psychology, Social Sciences, and History                                           385,392          1,659,462              4.31
  26     Visual and Performing Arts                                                         196,768          1,280,231              6.51
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,447,866     $   18,384,957     $         5.33
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,276   $         8,852   $          1.07
  2    Architecture and Precision Production Trades                                        30,364            28,900              0.95
  3    Biology, Physical Sciences, and Science Technology                                 285,238           227,920              0.80
  4    Business Management, Marketing, and Administrative Services                        256,310           120,304              0.47
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,492            29,485              2.57
  7    Computer and Information Sciences                                                  400,383           235,681              0.59
  8    Construction Trades                                                                  3,500               -
  9    Consumer and Homemaking Education                                                  150,638            57,214              0.38
 10    Engineering                                                                            608             2,394              3.94
 11    Engineering Related                                                                155,364           329,044              2.12
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 337,312            73,632              0.22
 13    Foreign Languages                                                                   22,792            11,536              0.51
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             144,792            88,978              0.61
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         183,857           114,102              0.62
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             89,664            31,769              0.35
 19    Mathematics                                                                        257,008            56,859              0.22
 20    Mechanics and Repairers - Automotive                                                42,240            42,463              1.01
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,400            37,380              1.42
 22    Mechanics and Repairers - Electronics                                               12,272             1,006              0.08
 23    Physical Education and Fitness                                                     125,536            47,004              0.37
 24    Protective Services and Public Administration                                      321,660           440,804              1.37
 25    Psychology, Social Sciences, and History                                           385,392            52,509              0.14
 26    Visual and Performing Arts                                                         196,768           160,183              0.81
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,447,866     $    2,198,019    $         0.64
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,276   $        60,825   $          7.35
  2    Architecture and Precision Production Trades                                        30,364           145,409              4.79
  3    Biology, Physical Sciences, and Science Technology                                 285,238           864,828              3.03
  4    Business Management, Marketing, and Administrative Services                        256,310           608,299              2.37
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,492            57,713              5.02
  7    Computer and Information Sciences                                                  400,383           340,829              0.85
  8    Construction Trades                                                                  3,500               -
  9    Consumer and Homemaking Education                                                  150,638           391,640              2.60
 10    Engineering                                                                            608            11,425             18.79
 11    Engineering Related                                                                155,364           435,891              2.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 337,312           884,880              2.62
 13    Foreign Languages                                                                   22,792           154,445              6.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             144,792           510,407              3.53
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         183,857           616,274              3.35
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             89,664           301,407              3.36
 19    Mathematics                                                                        257,008           685,969              2.67
 20    Mechanics and Repairers - Automotive                                                42,240           163,049              3.86
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            26,400            58,207              2.20
 22    Mechanics and Repairers - Electronics                                               12,272               -                 -
 23    Physical Education and Fitness                                                     125,536           546,639              4.35
 24    Protective Services and Public Administration                                      321,660           255,517              0.79
 25    Psychology, Social Sciences, and History                                           385,392           750,789              1.95
 26    Visual and Performing Arts                                                         196,768           682,920              3.47
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,447,866     $    8,527,362    $         2.47
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,385,261   $          0.98
           Student Services                                                                                         1,323,777              0.38
           Academic Support                                                                                         2,174,290              0.63
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                37,166              0.01
           Equipment Depreciation                                                                                     257,084              0.07
           Local Benefits                                                                                             481,998              0.14
                                                      Total                                   3,447,866    $      7,659,576     $         2.22

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       8,925,532    $         318,634    $      1,533,530     $     10,777,696
          Research                                                               -                                        -                    -
          Public Service                                                    81,357                                  196,516              277,873
          Academic Support                                               1,804,366                                  369,924            2,174,290
          Student Services                                                 989,780                                  333,997            1,323,777
          Instructional Support                                          1,936,555                                1,448,706            3,385,261
          Operation and Maintenance of Plant                             1,028,365               294,412          1,909,183            3,231,960
          Scholarships and Fellowships                                           -                                   37,166               37,166
          Other                                                                                  481,998                                 481,998
                                                          Total $       14,765,955    $          613,046   $        5,829,022   $     21,208,023

          Depreciation Expense - Equipment                                                                            257,084             257,084

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003582 Laredo Community College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 281,600          2,609,155                9.27
   4     Business Management, Marketing, and Administrative Services                        212,240          2,279,567               10.74
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     141,024          1,184,139                8.40
   7     Computer and Information Sciences                                                  235,632          2,608,002               11.07
   8     Construction Trades                                                                102,496          1,034,850               10.10
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 426,576          5,241,321               12.29
  13     Foreign Languages                                                                   97,184          1,063,992               10.95
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,440          1,175,302               15.58
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         141,056          1,551,242               11.00
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             67,232          1,144,679               17.03
  19     Mathematics                                                                        381,296          3,333,104                8.74
  20     Mechanics and Repairers - Automotive                                                32,656            746,175               22.85
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               44,368            491,155               11.07
  23     Physical Education and Fitness                                                     105,728          1,048,821                9.92
  24     Protective Services and Public Administration                                      120,784          1,365,424               11.30
  25     Psychology, Social Sciences, and History                                           494,832          3,962,317                8.01
  26     Visual and Performing Arts                                                         231,344          2,914,689               12.60
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,191,488     $   33,753,934     $          10.58
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                                 281,600            245,272            0.87
  4    Business Management, Marketing, and Administrative Services                        212,240            195,132            0.92
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     141,024             95,167            0.67
  7    Computer and Information Sciences                                                  235,632            345,058            1.46
  8    Construction Trades                                                                102,496            121,697            1.19
  9    Consumer and Homemaking Education                                                      -                  -
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 426,576          1,106,707            2.59
 13    Foreign Languages                                                                   97,184             98,136            1.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,440            161,496            2.14
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         141,056            201,044            1.43
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             67,232            172,453            2.57
 19    Mathematics                                                                        381,296            247,112            0.65
 20    Mechanics and Repairers - Automotive                                                32,656            163,796            5.02
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               44,368             64,993            1.46
 23    Physical Education and Fitness                                                     105,728            126,764            1.20
 24    Protective Services and Public Administration                                      120,784            181,218            1.50
 25    Psychology, Social Sciences, and History                                           494,832            240,154            0.49
 26    Visual and Performing Arts                                                         231,344            591,007            2.55
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,191,488     $    4,357,206     $       1.37
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                                 281,600            914,897            3.25
  4    Business Management, Marketing, and Administrative Services                        212,240            992,344            4.68
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     141,024            363,326            2.58
  7    Computer and Information Sciences                                                  235,632          1,050,488            4.46
  8    Construction Trades                                                                102,496            385,755            3.76
  9    Consumer and Homemaking Education                                                      -                  -
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 426,576          1,939,647            4.55
 13    Foreign Languages                                                                   97,184            465,791            4.79
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              75,440            625,626            8.29
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         141,056            624,388            4.43
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             67,232            626,281            9.32
 19    Mathematics                                                                        381,296          1,124,015            2.95
 20    Mechanics and Repairers - Automotive                                                32,656            414,346           12.69
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               44,368            197,864            4.46
 23    Physical Education and Fitness                                                     105,728            378,029            3.58
 24    Protective Services and Public Administration                                      120,784            562,706            4.66
 25    Psychology, Social Sciences, and History                                           494,832          1,175,981            2.38
 26    Visual and Performing Arts                                                         231,344          1,133,290            4.90
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,191,488     $   12,974,774     $       4.07
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        5,302,429   $          1.66
           Student Services                                                                                         3,996,912              1.25
           Academic Support                                                                                         4,423,891              1.39
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               275,261              0.09
           Equipment Depreciation                                                                                     992,146              0.31
           Local Benefits                                                                                           1,431,315              0.45
                                                      Total                                   3,191,488    $     16,421,954     $         5.15

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     14,368,520     $        2,224,880   $        738,578     $     17,331,978
          Research                                                               -                                        -                    -
          Public Service                                                   263,816                                  226,197              490,013
          Academic Support                                               2,098,676                                2,325,215            4,423,891
          Student Services                                               3,437,955                                  558,957            3,996,912
          Instructional Support                                          5,076,766                                  225,663            5,302,429
          Operation and Maintenance of Plant                             1,630,637               346,880          2,229,282            4,206,799
          Scholarships and Fellowships                                           -                                  275,261              275,261
          Other                                                                                1,431,315                               1,431,315
                                                          Total $       26,876,370    $        2,571,760   $        6,579,153   $     36,027,283

          Depreciation Expense - Equipment                                                                            992,146             992,146

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003583 Lee College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         70,176   $        499,711   $          7.12
   2     Architecture and Precision Production Trades                                       145,216          1,934,688             13.32
   3     Biology, Physical Sciences, and Science Technology                                 339,984          3,049,163              8.97
   4     Business Management, Marketing, and Administrative Services                        288,684          2,332,079              8.08
   5     Career Pilot                                                                        12,896             57,990              4.50
   6     Communications                                                                      19,402            211,727             10.91
   7     Computer and Information Sciences                                                  184,019          1,962,929             10.67
   8     Construction Trades                                                                 90,634          1,234,902             13.63
   9     Consumer and Homemaking Education                                                  159,549          1,169,850              7.33
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                214,372          1,620,820              7.56
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 297,516          3,409,125             11.46
  13     Foreign Languages                                                                   40,513            365,809              9.03
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             154,114          1,801,194             11.69
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          25,530            706,123             27.66
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             39,712            525,006             13.22
  19     Mathematics                                                                        172,976          1,834,410             10.60
  20     Mechanics and Repairers - Automotive                                                68,056            520,440              7.65
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,968            328,625              8.02
  22     Mechanics and Repairers - Electronics                                               43,892            197,372              4.50
  23     Physical Education and Fitness                                                      55,365          1,110,540             20.06
  24     Protective Services and Public Administration                                       22,470            157,133              6.99
  25     Psychology, Social Sciences, and History                                           294,896          2,655,527              9.00
  26     Visual and Performing Arts                                                         122,032          1,348,788             11.05
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,902,972     $   29,033,951     $        10.00
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         70,176   $        41,850   $          0.60
  2    Architecture and Precision Production Trades                                       145,216           322,375              2.22
  3    Biology, Physical Sciences, and Science Technology                                 339,984           427,170              1.26
  4    Business Management, Marketing, and Administrative Services                        288,684           251,115              0.87
  5    Career Pilot                                                                        12,896               -
  6    Communications                                                                      19,402            32,680              1.68
  7    Computer and Information Sciences                                                  184,019           312,420              1.70
  8    Construction Trades                                                                 90,634           236,856              2.61
  9    Consumer and Homemaking Education                                                  159,549           118,207              0.74
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                214,372           158,319              0.74
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 297,516           404,634              1.36
 13    Foreign Languages                                                                   40,513            29,629              0.73
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             154,114           239,939              1.56
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          25,530           274,640             10.76
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             39,712            61,166              1.54
 19    Mathematics                                                                        172,976           205,690              1.19
 20    Mechanics and Repairers - Automotive                                                68,056            33,709              0.50
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,968            26,165              0.64
 22    Mechanics and Repairers - Electronics                                               43,892               -                 -
 23    Physical Education and Fitness                                                      55,365           330,009              5.96
 24    Protective Services and Public Administration                                       22,470             9,880              0.44
 25    Psychology, Social Sciences, and History                                           294,896           219,514              0.74
 26    Visual and Performing Arts                                                         122,032           204,504              1.68
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,902,972     $    3,940,471    $         1.36
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         70,176   $        142,296   $          2.03
  2    Architecture and Precision Production Trades                                       145,216            959,311              6.61
  3    Biology, Physical Sciences, and Science Technology                                 339,984          1,093,166              3.22
  4    Business Management, Marketing, and Administrative Services                        288,684            782,821              2.71
  5    Career Pilot                                                                        12,896                -
  6    Communications                                                                      19,402             91,801              4.73
  7    Computer and Information Sciences                                                  184,019            823,019              4.47
  8    Construction Trades                                                                 90,634            590,487              6.52
  9    Consumer and Homemaking Education                                                  159,549            334,189              2.09
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                214,372            498,521              2.33
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 297,516          1,666,632              5.60
 13    Foreign Languages                                                                   40,513            154,003              3.80
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             154,114            868,241              5.63
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          25,530            316,681             12.40
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             39,712            285,265              7.18
 19    Mathematics                                                                        172,976            850,888              4.92
 20    Mechanics and Repairers - Automotive                                                68,056            180,699              2.66
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,968            118,237              2.89
 22    Mechanics and Repairers - Electronics                                               43,892                -                 -
 23    Physical Education and Fitness                                                      55,365            531,568              9.60
 24    Protective Services and Public Administration                                       22,470             46,211              2.06
 25    Psychology, Social Sciences, and History                                           294,896          1,109,936              3.76
 26    Visual and Performing Arts                                                         122,032            595,535              4.88
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,902,972     $   12,039,507     $         4.15
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        7,132,938   $          2.46
           Student Services                                                                                         1,647,941              0.57
           Academic Support                                                                                         2,289,254              0.79
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     569,530              0.20
           Local Benefits                                                                                           1,414,310              0.49
                                                      Total                                   2,902,972    $     13,053,973     $         4.50

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     12,415,461     $        2,192,602   $      1,475,071     $     16,083,134
          Research                                                               -                                        -                    -
          Public Service                                                   713,907                                  601,445            1,315,352
          Academic Support                                               1,957,808                                  331,446            2,289,254
          Student Services                                               1,403,832                                  244,109            1,647,941
          Instructional Support                                          3,932,888                                3,200,050            7,132,938
          Operation and Maintenance of Plant                             1,489,302               263,015          4,585,629            6,337,946
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                1,414,310                               1,414,310
                                                          Total $       21,913,198    $        2,455,617   $       10,437,750   $     34,806,565

          Depreciation Expense - Equipment                                                                            569,530             569,530

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
011145 Lone Star College System District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         30,852   $         300,476   $          9.74
   2     Architecture and Precision Production Trades                                       170,656           1,527,644              8.95
   3     Biology, Physical Sciences, and Science Technology                               2,242,800          18,494,063              8.25
   4     Business Management, Marketing, and Administrative Services                        934,610           8,114,587              8.68
   5     Career Pilot                                                                           528               2,337              4.43
   6     Communications                                                                     133,204             841,327              6.32
   7     Computer and Information Sciences                                                  881,335           7,868,519              8.93
   8     Construction Trades                                                                  8,496              78,122              9.20
   9     Consumer and Homemaking Education                                                  339,820           2,553,864              7.52
  10     Engineering                                                                            864              15,544             17.99
  11     Engineering Related                                                                332,787           3,644,702             10.95
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,308,150          29,427,534              8.90
  13     Foreign Languages                                                                  441,240           3,398,224              7.70
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             513,006           6,408,741             12.49
  15     Health Occupations - Dental Hygiene                                                 18,648             419,995             22.52
  16     Health Occupations - Other                                                         558,295           5,928,651             10.62
  17     Health Occupations - Respiratory Therapy                                            65,184             922,871             14.16
  18     Health Occupations - Vocational Nursing                                            152,064           1,486,431              9.78
  19     Mathematics                                                                      2,545,024          19,951,435              7.84
  20     Mechanics and Repairers - Automotive                                                58,736             515,367              8.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            36,312             561,775             15.47
  22     Mechanics and Repairers - Electronics                                               18,151             160,988              8.87
  23     Physical Education and Fitness                                                     378,768           3,592,822              9.49
  24     Protective Services and Public Administration                                      249,820           2,097,852              8.40
  25     Psychology, Social Sciences, and History                                         3,220,096          24,665,635              7.66
  26     Visual and Performing Arts                                                         899,088           9,561,885             10.64
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          17,538,534     $   152,541,391     $         8.70
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         30,852   $         29,662   $          0.96
  2    Architecture and Precision Production Trades                                       170,656            208,224              1.22
  3    Biology, Physical Sciences, and Science Technology                               2,242,800          1,921,491              0.86
  4    Business Management, Marketing, and Administrative Services                        934,610            441,056              0.47
  5    Career Pilot                                                                           528                -
  6    Communications                                                                     133,204            114,248              0.86
  7    Computer and Information Sciences                                                  881,335            581,889              0.66
  8    Construction Trades                                                                  8,496             16,291              1.92
  9    Consumer and Homemaking Education                                                  339,820             97,778              0.29
 10    Engineering                                                                            864             11,116             12.87
 11    Engineering Related                                                                332,787            361,532              1.09
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,308,150          2,089,828              0.63
 13    Foreign Languages                                                                  441,240            116,241              0.26
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             513,006            870,459              1.70
 15    Health Occupations - Dental Hygiene                                                 18,648            121,809              6.53
 16    Health Occupations - Other                                                         558,295            992,245              1.78
 17    Health Occupations - Respiratory Therapy                                            65,184             67,580              1.04
 18    Health Occupations - Vocational Nursing                                            152,064            103,108              0.68
 19    Mathematics                                                                      2,545,024          1,421,532              0.56
 20    Mechanics and Repairers - Automotive                                                58,736             51,551              0.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            36,312            141,621              3.90
 22    Mechanics and Repairers - Electronics                                               18,151             13,427              0.74
 23    Physical Education and Fitness                                                     378,768            367,565              0.97
 24    Protective Services and Public Administration                                      249,820            439,855              1.76
 25    Psychology, Social Sciences, and History                                         3,220,096          1,198,732              0.37
 26    Visual and Performing Arts                                                         899,088          1,233,017              1.37
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          17,538,534     $   13,011,857     $         0.74
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         30,852   $        134,287   $          4.35
  2    Architecture and Precision Production Trades                                       170,656            564,230              3.31
  3    Biology, Physical Sciences, and Science Technology                               2,242,800          6,647,696              2.96
  4    Business Management, Marketing, and Administrative Services                        934,610          3,537,679              3.79
  5    Career Pilot                                                                           528                -
  6    Communications                                                                     133,204            137,622              1.03
  7    Computer and Information Sciences                                                  881,335          3,386,531              3.84
  8    Construction Trades                                                                  8,496             24,234              2.85
  9    Consumer and Homemaking Education                                                  339,820            952,309              2.80
 10    Engineering                                                                            864                605              0.70
 11    Engineering Related                                                                332,787          1,810,515              5.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,308,150         12,698,425              3.84
 13    Foreign Languages                                                                  441,240          1,329,400              3.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             513,006          3,268,119              6.37
 15    Health Occupations - Dental Hygiene                                                 18,648            215,665             11.57
 16    Health Occupations - Other                                                         558,295          2,465,830              4.42
 17    Health Occupations - Respiratory Therapy                                            65,184            566,838              8.70
 18    Health Occupations - Vocational Nursing                                            152,064            710,407              4.67
 19    Mathematics                                                                      2,545,024          7,267,620              2.86
 20    Mechanics and Repairers - Automotive                                                58,736            203,896              3.47
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            36,312            259,466              7.15
 22    Mechanics and Repairers - Electronics                                               18,151             67,239              3.70
 23    Physical Education and Fitness                                                     378,768          1,549,126              4.09
 24    Protective Services and Public Administration                                      249,820            552,489              2.21
 25    Psychology, Social Sciences, and History                                         3,220,096          9,217,280              2.86
 26    Visual and Performing Arts                                                         899,088          4,350,209              4.84
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          17,538,534     $   61,917,717     $         3.53
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      26,874,666    $          1.53
           Student Services                                                                                       14,412,892               0.82
           Academic Support                                                                                       30,593,636               1.74
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                   1,864,438              0.11
           Local Benefits                                                                                           3,866,185              0.22
                                                      Total                                  17,538,534    $     77,611,817     $         4.43

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     65,460,677     $        3,000,639   $      6,468,965     $     74,930,281
          Research                                                               -                                        -                    -
          Public Service                                                 2,300,811                                  938,631            3,239,442
          Academic Support                                             23,851,147                                 6,742,489           30,593,636
          Student Services                                             11,274,750                                 3,138,142           14,412,892
          Instructional Support                                        15,185,781                                11,688,885           26,874,666
          Operation and Maintenance of Plant                             7,749,721             1,957,691         21,954,885           31,662,297
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                3,866,185                               3,866,185
                                                          Total $      125,822,887    $        4,958,330   $       50,931,997   $    181,713,214

          Depreciation Expense - Equipment                                                                          1,864,438           1,864,438

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003590 McLennan Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         33,794   $        560,680   $         16.59
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 395,424          2,335,706              5.91
   4     Business Management, Marketing, and Administrative Services                        333,750          2,438,875              7.31
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      15,530             52,393              3.37
   7     Computer and Information Sciences                                                  108,579          1,473,563             13.57
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  154,356          1,535,716              9.95
  10     Engineering                                                                            736              2,218              3.01
  11     Engineering Related                                                                    962              6,169              6.41
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 548,266          4,231,760              7.72
  13     Foreign Languages                                                                   94,259            549,064              5.83
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,187          2,233,610             13.28
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         308,230          2,603,807              8.45
  17     Health Occupations - Respiratory Therapy                                            49,840            469,790              9.43
  18     Health Occupations - Vocational Nursing                                             86,064            650,349              7.56
  19     Mathematics                                                                        311,306          2,041,682              6.56
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,360            216,834              3.27
  22     Mechanics and Repairers - Electronics                                                1,304              3,929              3.01
  23     Physical Education and Fitness                                                     108,630          1,097,648             10.10
  24     Protective Services and Public Administration                                      134,830            990,618              7.35
  25     Psychology, Social Sciences, and History                                           607,584          3,456,041              5.69
  26     Visual and Performing Arts                                                         264,186          2,730,180             10.33
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,792,177     $   29,680,633     $         7.83
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         33,794   $       356,288   $         10.54
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 395,424           117,957              0.30
  4    Business Management, Marketing, and Administrative Services                        333,750           302,018              0.90
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      15,530               232              0.01
  7    Computer and Information Sciences                                                  108,579           127,910              1.18
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  154,356           714,662              4.63
 10    Engineering                                                                            736               -                 -
 11    Engineering Related                                                                    962               141              0.15
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 548,266           186,394              0.34
 13    Foreign Languages                                                                   94,259            26,486              0.28
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,187           242,605              1.44
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         308,230           393,262              1.28
 17    Health Occupations - Respiratory Therapy                                            49,840            40,401              0.81
 18    Health Occupations - Vocational Nursing                                             86,064            47,840              0.56
 19    Mathematics                                                                        311,306           134,370              0.43
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,360            16,870              0.25
 22    Mechanics and Repairers - Electronics                                                1,304               -                 -
 23    Physical Education and Fitness                                                     108,630           105,174              0.97
 24    Protective Services and Public Administration                                      134,830           353,025              2.62
 25    Psychology, Social Sciences, and History                                           607,584           206,636              0.34
 26    Visual and Performing Arts                                                         264,186           278,692              1.05
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,792,177     $    3,650,963    $         0.96
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         33,794   $        102,560   $          3.03
  2    Architecture and Precision Production Trades                                           -                  -
  3    Biology, Physical Sciences, and Science Technology                                 395,424          1,026,207              2.60
  4    Business Management, Marketing, and Administrative Services                        333,750          1,131,159              3.39
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      15,530              5,364              0.35
  7    Computer and Information Sciences                                                  108,579          1,018,469              9.38
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  154,356            355,929              2.31
 10    Engineering                                                                            736                -                 -
 11    Engineering Related                                                                    962              3,129              3.25
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 548,266          2,393,261              4.37
 13    Foreign Languages                                                                   94,259            238,545              2.53
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             168,187          1,484,202              8.82
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         308,230          1,281,747              4.16
 17    Health Occupations - Respiratory Therapy                                            49,840            279,205              5.60
 18    Health Occupations - Vocational Nursing                                             86,064            343,170              3.99
 19    Mathematics                                                                        311,306            969,245              3.11
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,360                -                 -
 22    Mechanics and Repairers - Electronics                                                1,304                -                 -
 23    Physical Education and Fitness                                                     108,630            665,136              6.12
 24    Protective Services and Public Administration                                      134,830            231,306              1.72
 25    Psychology, Social Sciences, and History                                           607,584          1,418,555              2.33
 26    Visual and Performing Arts                                                         264,186          1,655,409              6.27
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,792,177     $   14,602,598     $         3.85
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        6,706,382    $          1.77
           Student Services                                                                                         2,064,105               0.54
           Academic Support                                                                                         1,541,735               0.41
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                               817,458               0.22
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                             297,392               0.08
                                                      Total                                   3,792,177    $     11,427,072      $         3.01

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     16,712,415     $         621,881    $        919,266      $    18,253,562
          Research                                                               -                                        -                    -
          Public Service                                                   486,556                                  227,242              713,798
          Academic Support                                               1,232,412                                  309,323            1,541,735
          Student Services                                               1,611,438                                  452,667            2,064,105
          Instructional Support                                          3,615,489                                3,090,893            6,706,382
          Operation and Maintenance of Plant                             1,192,459               370,318          3,474,423            5,037,200
          Scholarships and Fellowships                                           -                                  817,458              817,458
          Other                                                                                  297,392                                 297,392
                                                          Total $       24,850,769    $          992,199   $        9,291,272    $    35,134,240

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
009797 Midland College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,984   $         18,819   $          4.72
   2     Architecture and Precision Production Trades                                        51,376            479,895              9.34
   3     Biology, Physical Sciences, and Science Technology                                 292,772          2,326,235              7.95
   4     Business Management, Marketing, and Administrative Services                        157,317          1,534,977              9.76
   5     Career Pilot                                                                        26,462          1,085,672             41.03
   6     Communications                                                                      13,441            194,484             14.47
   7     Computer and Information Sciences                                                   40,119            751,484             18.73
   8     Construction Trades                                                                  2,712             26,212              9.67
   9     Consumer and Homemaking Education                                                  101,320            813,535              8.03
  10     Engineering                                                                          5,873             62,120             10.58
  11     Engineering Related                                                                 62,738          1,197,232             19.08
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 307,418          2,864,490              9.32
  13     Foreign Languages                                                                  205,856          1,236,906              6.01
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             162,190          1,640,518             10.11
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         149,318          1,628,200             10.90
  17     Health Occupations - Respiratory Therapy                                            27,054            282,728             10.45
  18     Health Occupations - Vocational Nursing                                             97,064            938,900              9.67
  19     Mathematics                                                                        213,472          1,829,391              8.57
  20     Mechanics and Repairers - Automotive                                                35,926            477,581             13.29
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,787            894,068             20.90
  22     Mechanics and Repairers - Electronics                                                4,368             60,066             13.75
  23     Physical Education and Fitness                                                      61,888            604,086              9.76
  24     Protective Services and Public Administration                                      106,381          1,109,176             10.43
  25     Psychology, Social Sciences, and History                                           367,200          2,826,892              7.70
  26     Visual and Performing Arts                                                         127,082          1,211,777              9.54
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,666,118     $   26,095,442     $         9.79
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          3,984   $           236   $          0.06
  2    Architecture and Precision Production Trades                                        51,376            71,495              1.39
  3    Biology, Physical Sciences, and Science Technology                                 292,772           220,825              0.75
  4    Business Management, Marketing, and Administrative Services                        157,317           167,656              1.07
  5    Career Pilot                                                                        26,462           614,499             23.22
  6    Communications                                                                      13,441            20,414              1.52
  7    Computer and Information Sciences                                                   40,119           149,683              3.73
  8    Construction Trades                                                                  2,712            10,860              4.00
  9    Consumer and Homemaking Education                                                  101,320            88,762              0.88
 10    Engineering                                                                          5,873            27,396              4.66
 11    Engineering Related                                                                 62,738           576,000              9.18
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 307,418           464,611              1.51
 13    Foreign Languages                                                                  205,856            43,919              0.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             162,190           270,745              1.67
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         149,318           308,998              2.07
 17    Health Occupations - Respiratory Therapy                                            27,054            28,894              1.07
 18    Health Occupations - Vocational Nursing                                             97,064            82,059              0.85
 19    Mathematics                                                                        213,472           140,978              0.66
 20    Mechanics and Repairers - Automotive                                                35,926            82,054              2.28
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,787           321,726              7.52
 22    Mechanics and Repairers - Electronics                                                4,368             4,218              0.97
 23    Physical Education and Fitness                                                      61,888            43,219              0.70
 24    Protective Services and Public Administration                                      106,381           371,798              3.49
 25    Psychology, Social Sciences, and History                                           367,200           184,258              0.50
 26    Visual and Performing Arts                                                         127,082           108,374              0.85
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,666,118     $    4,403,677    $         1.65
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,984   $          2,112   $          0.53
  2    Architecture and Precision Production Trades                                        51,376            196,000              3.82
  3    Biology, Physical Sciences, and Science Technology                                 292,772            895,027              3.06
  4    Business Management, Marketing, and Administrative Services                        157,317            716,938              4.56
  5    Career Pilot                                                                        26,462            361,773             13.67
  6    Communications                                                                      13,441            118,502              8.82
  7    Computer and Information Sciences                                                   40,119            435,940             10.87
  8    Construction Trades                                                                  2,712              4,140              1.53
  9    Consumer and Homemaking Education                                                  101,320            305,894              3.02
 10    Engineering                                                                          5,873             10,444              1.78
 11    Engineering Related                                                                 62,738            361,859              5.77
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 307,418          1,128,946              3.67
 13    Foreign Languages                                                                  205,856            341,933              1.66
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             162,190            699,244              4.31
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         149,318            701,889              4.70
 17    Health Occupations - Respiratory Therapy                                            27,054            141,987              5.25
 18    Health Occupations - Vocational Nursing                                             97,064            455,557              4.69
 19    Mathematics                                                                        213,472            805,873              3.78
 20    Mechanics and Repairers - Automotive                                                35,926            247,001              6.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            42,787            395,451              9.24
 22    Mechanics and Repairers - Electronics                                                4,368             37,790              8.65
 23    Physical Education and Fitness                                                      61,888            305,008              4.93
 24    Protective Services and Public Administration                                      106,381            297,576              2.80
 25    Psychology, Social Sciences, and History                                           367,200          1,124,549              3.06
 26    Visual and Performing Arts                                                         127,082            578,018              4.55
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,666,118     $   10,669,451     $         4.00
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,893,862   $          1.46
           Student Services                                                                                         1,804,748              0.68
           Academic Support                                                                                         3,923,437              1.47
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                45,210              0.02
           Equipment Depreciation                                                                                     569,380              0.21
           Local Benefits                                                                                             785,677              0.29
                                                      Total                                   2,666,118    $     11,022,314     $         4.13

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     11,579,753     $        1,292,551   $      2,200,824     $     15,073,128
          Research                                                               -                                        -                    -
          Public Service                                                   330,012                                  117,700              447,712
          Academic Support                                               2,709,678                                1,213,759            3,923,437
          Student Services                                               1,553,166                                  251,582            1,804,748
          Instructional Support                                          2,517,992                                1,375,870            3,893,862
          Operation and Maintenance of Plant                               736,553               272,852          3,490,706            4,500,111
          Scholarships and Fellowships                                           -                                   45,210               45,210
          Other                                                                                  785,677                                 785,677
                                                          Total $       19,427,154    $        1,565,403   $        8,695,651   $     29,688,208

          Depreciation Expense - Equipment                                                                            569,380             569,380

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003593 Navarro College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,696   $        132,333   $          6.72
   2     Architecture and Precision Production Trades                                         3,014              7,400              2.46
   3     Biology, Physical Sciences, and Science Technology                                 369,456          1,852,196              5.01
   4     Business Management, Marketing, and Administrative Services                        338,568          1,874,681              5.54
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      10,110            101,910             10.08
   7     Computer and Information Sciences                                                  309,816          1,239,400              4.00
   8     Construction Trades                                                                  2,384             10,562              4.43
   9     Consumer and Homemaking Education                                                  395,208          1,207,479              3.06
  10     Engineering                                                                            672             12,998             19.34
  11     Engineering Related                                                                 29,768            188,641              6.34
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 554,016          2,818,768              5.09
  13     Foreign Languages                                                                   61,264            239,615              3.91
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,424            955,680              8.65
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         196,427            866,547              4.41
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            105,008            852,433              8.12
  19     Mathematics                                                                        380,272          1,915,113              5.04
  20     Mechanics and Repairers - Automotive                                                   628              3,982              6.34
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,880            189,344              6.34
  22     Mechanics and Repairers - Electronics                                                3,488              9,889              2.84
  23     Physical Education and Fitness                                                     151,824            814,951              5.37
  24     Protective Services and Public Administration                                      258,230            979,011              3.79
  25     Psychology, Social Sciences, and History                                           510,832          2,442,562              4.78
  26     Visual and Performing Arts                                                         160,576            951,240              5.92
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,001,561     $   19,666,734     $         4.91
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,696   $        24,085   $          1.22
  2    Architecture and Precision Production Trades                                         3,014               -                 -
  3    Biology, Physical Sciences, and Science Technology                                 369,456           122,283              0.33
  4    Business Management, Marketing, and Administrative Services                        338,568           119,864              0.35
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      10,110             9,163              0.91
  7    Computer and Information Sciences                                                  309,816            58,752              0.19
  8    Construction Trades                                                                  2,384               -                 -
  9    Consumer and Homemaking Education                                                  395,208            18,192              0.05
 10    Engineering                                                                            672               110              0.16
 11    Engineering Related                                                                 29,768            63,217              2.12
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 554,016            67,933              0.12
 13    Foreign Languages                                                                   61,264             3,594              0.06
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,424            78,238              0.71
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         196,427            45,328              0.23
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            105,008            77,597              0.74
 19    Mathematics                                                                        380,272            34,337              0.09
 20    Mechanics and Repairers - Automotive                                                   628               282              0.45
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,880            13,383              0.45
 22    Mechanics and Repairers - Electronics                                                3,488               349              0.10
 23    Physical Education and Fitness                                                     151,824            48,752              0.32
 24    Protective Services and Public Administration                                      258,230            51,938              0.20
 25    Psychology, Social Sciences, and History                                           510,832            32,727              0.06
 26    Visual and Performing Arts                                                         160,576            72,803              0.45
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,001,561     $      942,927    $         0.24
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         19,696   $         65,284   $          3.31
  2    Architecture and Precision Production Trades                                         3,014                825              0.27
  3    Biology, Physical Sciences, and Science Technology                                 369,456            923,999              2.50
  4    Business Management, Marketing, and Administrative Services                        338,568          1,016,281              3.00
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      10,110             70,694              6.99
  7    Computer and Information Sciences                                                  309,816            504,830              1.63
  8    Construction Trades                                                                  2,384              5,362              2.25
  9    Consumer and Homemaking Education                                                  395,208            327,199              0.83
 10    Engineering                                                                            672             11,422             17.00
 11    Engineering Related                                                                 29,768             60,489              2.03
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 554,016          1,542,331              2.78
 13    Foreign Languages                                                                   61,264            102,383              1.67
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,424            636,568              5.76
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         196,427            392,742              2.00
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            105,008            545,776              5.20
 19    Mathematics                                                                        380,272          1,051,269              2.76
 20    Mechanics and Repairers - Automotive                                                   628              2,330              3.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,880            110,782              3.71
 22    Mechanics and Repairers - Electronics                                                3,488              1,931              0.55
 23    Physical Education and Fitness                                                     151,824            435,017              2.87
 24    Protective Services and Public Administration                                      258,230            363,782              1.41
 25    Psychology, Social Sciences, and History                                           510,832          1,295,530              2.54
 26    Visual and Performing Arts                                                         160,576            528,164              3.29
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,001,561     $    9,994,990     $         2.50
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,647,798   $          0.91
           Student Services                                                                                         1,966,525              0.49
           Academic Support                                                                                         2,306,433              0.58
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     143,278              0.04
           Local Benefits                                                                                             664,783              0.17
                                                      Total                                   4,001,561    $      8,728,817     $         2.18

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       9,994,990    $        1,229,481   $        942,927     $     12,167,398
          Research                                                               -                                        -                    -
          Public Service                                                    15,652                                    5,323               20,975
          Academic Support                                               1,844,308                                  462,125            2,306,433
          Student Services                                               1,385,485                                  581,040            1,966,525
          Instructional Support                                          2,163,474                                1,484,324            3,647,798
          Operation and Maintenance of Plant                               592,715                72,947          3,003,204            3,668,866
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  664,783                                 664,783
                                                          Total $       15,996,624    $        1,302,428   $        6,478,943   $     23,777,995

          Depreciation Expense - Equipment                                                                            143,278             143,278

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003558 North Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         64,304   $        590,324   $          9.18
   2     Architecture and Precision Production Trades                                         4,248            109,391             25.75
   3     Biology, Physical Sciences, and Science Technology                                 273,264          1,443,241              5.28
   4     Business Management, Marketing, and Administrative Services                        109,184            596,387              5.46
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       5,506             24,766              4.50
   7     Computer and Information Sciences                                                   99,165          1,200,100             12.10
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  137,888            655,301              4.75
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 13,772             44,139              3.20
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 409,632          2,306,629              5.63
  13     Foreign Languages                                                                   75,616            316,776              4.19
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,384            842,855              7.64
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         110,429            817,761              7.41
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            194,976            998,760              5.12
  19     Mathematics                                                                        363,664          1,834,784              5.05
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                1,344             20,636             15.35
  23     Physical Education and Fitness                                                      68,016            571,731              8.41
  24     Protective Services and Public Administration                                       26,160            172,361              6.59
  25     Psychology, Social Sciences, and History                                           633,504          2,889,299              4.56
  26     Visual and Performing Arts                                                         132,276            800,070              6.05
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,833,332     $   16,235,310     $         5.73
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         64,304   $       197,485   $          3.07
  2    Architecture and Precision Production Trades                                         4,248            24,905              5.86
  3    Biology, Physical Sciences, and Science Technology                                 273,264           142,150              0.52
  4    Business Management, Marketing, and Administrative Services                        109,184            68,916              0.63
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,506             8,921              1.62
  7    Computer and Information Sciences                                                   99,165           488,345              4.92
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  137,888            77,918              0.57
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 13,772             9,487              0.69
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 409,632           163,106              0.40
 13    Foreign Languages                                                                   75,616            26,431              0.35
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,384           116,984              1.06
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         110,429           171,485              1.55
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            194,976            94,803              0.49
 19    Mathematics                                                                        363,664           185,665              0.51
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,344               986              0.73
 23    Physical Education and Fitness                                                      68,016           140,989              2.07
 24    Protective Services and Public Administration                                       26,160             9,437              0.36
 25    Psychology, Social Sciences, and History                                           633,504           112,029              0.18
 26    Visual and Performing Arts                                                         132,276           103,274              0.78
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,833,332     $    2,143,316    $         0.76
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         64,304   $        248,234   $          3.86
  2    Architecture and Precision Production Trades                                         4,248             74,933             17.64
  3    Biology, Physical Sciences, and Science Technology                                 273,264            686,584              2.51
  4    Business Management, Marketing, and Administrative Services                        109,184            281,942              2.58
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       5,506              3,463              0.63
  7    Computer and Information Sciences                                                   99,165            488,756              4.93
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  137,888            267,305              1.94
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 13,772              3,682              0.27
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 409,632          1,222,356              2.98
 13    Foreign Languages                                                                   75,616            120,302              1.59
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,384            477,643              4.33
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         110,429            397,947              3.60
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            194,976            465,502              2.39
 19    Mathematics                                                                        363,664            831,324              2.29
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                1,344             16,628             12.37
 23    Physical Education and Fitness                                                      68,016            277,790              4.08
 24    Protective Services and Public Administration                                       26,160            104,096              3.98
 25    Psychology, Social Sciences, and History                                           633,504          1,352,668              2.14
 26    Visual and Performing Arts                                                         132,276            399,338              3.02
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,833,332     $    7,720,493     $         2.72
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,578,777   $          0.91
           Student Services                                                                                         1,105,576              0.39
           Academic Support                                                                                         1,994,347              0.70
           Research                                                                                                    78,688              0.03
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     413,725              0.15
           Local Benefits                                                                                             200,388              0.07
                                                      Total                                   2,833,332    $      6,371,501     $         2.25

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       8,046,417    $         379,845    $      1,437,544     $      9,863,806
          Research                                                          52,810                                   52,810              105,620
          Public Service                                                   282,221                                  136,303              418,524
          Academic Support                                               1,641,884                                  352,463            1,994,347
          Student Services                                                 926,149                                  179,427            1,105,576
          Instructional Support                                          1,341,842                                1,236,935            2,578,777
          Operation and Maintenance of Plant                               366,384                98,972          1,821,640            2,286,996
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  200,388                                 200,388
                                                          Total $       12,657,707    $          478,817   $        5,217,122   $     18,353,646

          Depreciation Expense - Equipment                                                                            413,725             413,725

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
023154 Northeast Texas Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         13,040   $        210,855   $         16.17
   2     Architecture and Precision Production Trades                                        29,392            223,294              7.60
   3     Biology, Physical Sciences, and Science Technology                                 154,032          1,124,825              7.30
   4     Business Management, Marketing, and Administrative Services                         68,672            491,707              7.16
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       2,528             34,560             13.67
   7     Computer and Information Sciences                                                   16,780            248,925             14.83
   8     Construction Trades                                                                  3,016             21,132              7.01
   9     Consumer and Homemaking Education                                                   44,610            243,406              5.46
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  5,872             19,265              3.28
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 175,312          1,149,826              6.56
  13     Foreign Languages                                                                    7,500             92,930             12.39
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,257            554,667             10.61
  15     Health Occupations - Dental Hygiene                                                 17,888            287,348             16.06
  16     Health Occupations - Other                                                          94,318            794,639              8.43
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             30,944            302,603              9.78
  19     Mathematics                                                                        105,200            716,718              6.81
  20     Mechanics and Repairers - Automotive                                                17,174            134,855              7.85
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,627            142,062             18.63
  22     Mechanics and Repairers - Electronics                                                  408              1,339              3.28
  23     Physical Education and Fitness                                                      39,552            263,514              6.66
  24     Protective Services and Public Administration                                       29,444            322,311             10.95
  25     Psychology, Social Sciences, and History                                           184,016          1,132,481              6.15
  26     Visual and Performing Arts                                                          39,520            415,757             10.52
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,139,102     $    8,929,016     $         7.84
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         13,040   $        73,406   $          5.63
  2    Architecture and Precision Production Trades                                        29,392            23,647              0.80
  3    Biology, Physical Sciences, and Science Technology                                 154,032            78,456              0.51
  4    Business Management, Marketing, and Administrative Services                         68,672            22,733              0.33
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,528            26,266             10.39
  7    Computer and Information Sciences                                                   16,780            15,323              0.91
  8    Construction Trades                                                                  3,016             7,021              2.33
  9    Consumer and Homemaking Education                                                   44,610            15,572              0.35
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  5,872               -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 175,312            68,148              0.39
 13    Foreign Languages                                                                    7,500             6,733              0.90
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,257            49,417              0.95
 15    Health Occupations - Dental Hygiene                                                 17,888            33,479              1.87
 16    Health Occupations - Other                                                          94,318           123,107              1.31
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             30,944            23,800              0.77
 19    Mathematics                                                                        105,200            31,525              0.30
 20    Mechanics and Repairers - Automotive                                                17,174            11,485              0.67
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,627           105,235             13.80
 22    Mechanics and Repairers - Electronics                                                  408               -                 -
 23    Physical Education and Fitness                                                      39,552            11,783              0.30
 24    Protective Services and Public Administration                                       29,444            26,177              0.89
 25    Psychology, Social Sciences, and History                                           184,016            52,108              0.28
 26    Visual and Performing Arts                                                          39,520            32,095              0.81
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,139,102     $      837,516    $         0.74
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         13,040   $        94,667   $          7.26
  2    Architecture and Precision Production Trades                                        29,392           103,218              3.51
  3    Biology, Physical Sciences, and Science Technology                                 154,032           541,021              3.51
  4    Business Management, Marketing, and Administrative Services                         68,672           243,675              3.55
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,528               -                 -
  7    Computer and Information Sciences                                                   16,780           178,550             10.64
  8    Construction Trades                                                                  3,016             4,216              1.40
  9    Consumer and Homemaking Education                                                   44,610            81,478              1.83
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  5,872               -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 175,312           506,515              2.89
 13    Foreign Languages                                                                    7,500            61,591              8.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,257           333,805              6.39
 15    Health Occupations - Dental Hygiene                                                 17,888           195,182             10.91
 16    Health Occupations - Other                                                          94,318           362,094              3.84
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             30,944           177,282              5.73
 19    Mathematics                                                                        105,200           340,053              3.23
 20    Mechanics and Repairers - Automotive                                                17,174            67,026              3.90
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,627            11,804              1.55
 22    Mechanics and Repairers - Electronics                                                  408               -                 -
 23    Physical Education and Fitness                                                      39,552           121,969              3.08
 24    Protective Services and Public Administration                                       29,444           199,534              6.78
 25    Psychology, Social Sciences, and History                                           184,016           476,654              2.59
 26    Visual and Performing Arts                                                          39,520           254,005              6.43
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,139,102     $    4,354,339    $         3.82
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        2,215,471    $          1.94
           Student Services                                                                                           587,311               0.52
           Academic Support                                                                                           755,447               0.66
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                                   -                  -
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                             178,932               0.16
                                                      Total                                   1,139,102    $      3,737,161      $         3.28

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       4,745,544    $         356,479    $        399,157      $     5,501,180
          Research                                                               -                                        -                    -
          Public Service                                                    50,657                                  124,005              174,662
          Academic Support                                                 684,152                                   71,295              755,447
          Student Services                                                 490,498                                   96,813              587,311
          Instructional Support                                          1,156,678                                1,058,793            2,215,471
          Operation and Maintenance of Plant                               466,590                35,050          1,156,504            1,658,144
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  178,932                                 178,932
                                                          Total $        7,594,119    $          391,529   $        2,906,567    $    10,892,215

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003596 Odessa College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          7,768   $         95,161   $         12.25
   2     Architecture and Precision Production Trades                                        58,080            415,663              7.16
   3     Biology, Physical Sciences, and Science Technology                                 178,032          1,447,742              8.13
   4     Business Management, Marketing, and Administrative Services                        125,857          1,071,126              8.51
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      54,929            276,655              5.04
   7     Computer and Information Sciences                                                   49,927            438,371              8.78
   8     Construction Trades                                                                 36,204            203,028              5.61
   9     Consumer and Homemaking Education                                                  142,555          1,370,956              9.62
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 91,088            743,354              8.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,428          2,239,801              9.05
  13     Foreign Languages                                                                   14,080            126,305              8.97
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             129,514          1,574,878             12.16
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         126,957          1,442,029             11.36
  17     Health Occupations - Respiratory Therapy                                             3,200             77,044             24.08
  18     Health Occupations - Vocational Nursing                                             47,145            502,994             10.67
  19     Mathematics                                                                        198,024          1,687,189              8.52
  20     Mechanics and Repairers - Automotive                                                28,800            289,769             10.06
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,496            468,340             13.58
  22     Mechanics and Repairers - Electronics                                                2,912             21,253              7.30
  23     Physical Education and Fitness                                                      84,160            821,081              9.76
  24     Protective Services and Public Administration                                       72,903            770,806             10.57
  25     Psychology, Social Sciences, and History                                           279,744          2,239,386              8.01
  26     Visual and Performing Arts                                                          96,764          1,061,704             10.97
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,110,567     $   19,384,637     $         9.18
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,768   $         8,165   $          1.05
  2    Architecture and Precision Production Trades                                        58,080            51,198              0.88
  3    Biology, Physical Sciences, and Science Technology                                 178,032           126,259              0.71
  4    Business Management, Marketing, and Administrative Services                        125,857            61,195              0.49
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      54,929             4,662              0.08
  7    Computer and Information Sciences                                                   49,927            46,467              0.93
  8    Construction Trades                                                                 36,204             4,694              0.13
  9    Consumer and Homemaking Education                                                  142,555           195,767              1.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 91,088            77,610              0.85
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,428           125,045              0.51
 13    Foreign Languages                                                                   14,080            10,793              0.77
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             129,514           214,941              1.66
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         126,957           168,837              1.33
 17    Health Occupations - Respiratory Therapy                                             3,200             6,858              2.14
 18    Health Occupations - Vocational Nursing                                             47,145            61,985              1.31
 19    Mathematics                                                                        198,024           143,947              0.73
 20    Mechanics and Repairers - Automotive                                                28,800            92,089              3.20
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,496           200,121              5.80
 22    Mechanics and Repairers - Electronics                                                2,912             2,311              0.79
 23    Physical Education and Fitness                                                      84,160           117,711              1.40
 24    Protective Services and Public Administration                                       72,903           144,424              1.98
 25    Psychology, Social Sciences, and History                                           279,744           108,906              0.39
 26    Visual and Performing Arts                                                          96,764           127,877              1.32
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,110,567     $    2,101,862    $         1.00
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,768   $        51,777   $          6.67
  2    Architecture and Precision Production Trades                                        58,080           101,138              1.74
  3    Biology, Physical Sciences, and Science Technology                                 178,032           514,310              2.89
  4    Business Management, Marketing, and Administrative Services                        125,857           439,312              3.49
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      54,929            22,952              0.42
  7    Computer and Information Sciences                                                   49,927           165,542              3.32
  8    Construction Trades                                                                 36,204            34,190              0.94
  9    Consumer and Homemaking Education                                                  142,555           528,864              3.71
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 91,088           252,763              2.77
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 247,428           992,950              4.01
 13    Foreign Languages                                                                   14,080            51,675              3.67
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             129,514           772,738              5.97
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         126,957           697,586              5.49
 17    Health Occupations - Respiratory Therapy                                             3,200            55,678             17.40
 18    Health Occupations - Vocational Nursing                                             47,145           227,260              4.82
 19    Mathematics                                                                        198,024           645,428              3.26
 20    Mechanics and Repairers - Automotive                                                28,800            67,105              2.33
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,496           111,819              3.24
 22    Mechanics and Repairers - Electronics                                                2,912             5,739              1.97
 23    Physical Education and Fitness                                                      84,160           321,800              3.82
 24    Protective Services and Public Administration                                       72,903           295,850              4.06
 25    Psychology, Social Sciences, and History                                           279,744           862,158              3.08
 26    Visual and Performing Arts                                                          96,764           495,112              5.12
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,110,567     $    7,713,746    $         3.65
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,500,611   $          1.66
           Student Services                                                                                         1,992,948              0.94
           Academic Support                                                                                         2,283,552              1.08
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               566,045              0.27
           Equipment Depreciation                                                                                     447,728              0.21
           Local Benefits                                                                                             778,145              0.37
                                                      Total                                   2,110,567    $      9,569,029     $         4.53

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       8,001,532    $         595,093    $      1,218,982     $      9,815,607
          Research                                                               -                                        -                    -
          Public Service                                                   775,945                                  177,216              953,161
          Academic Support                                               1,645,845                                  637,707            2,283,552
          Student Services                                               1,538,754                                  454,194            1,992,948
          Instructional Support                                          2,003,418                                1,497,193            3,500,611
          Operation and Maintenance of Plant                               883,126               204,472          3,543,575            4,631,173
          Scholarships and Fellowships                                           -                                  566,045              566,045
          Other                                                                                  778,145                                 778,145
                                                          Total $       14,848,620    $          799,565   $        8,094,912   $     23,743,097

          Depreciation Expense - Equipment                                                                            447,728             447,728

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003600 Panola College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          8,821   $         57,032   $          6.47
   2     Architecture and Precision Production Trades                                        20,241            276,462             13.66
   3     Biology, Physical Sciences, and Science Technology                                 103,712            888,261              8.56
   4     Business Management, Marketing, and Administrative Services                         44,470            377,379              8.49
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       3,902             68,312             17.51
   7     Computer and Information Sciences                                                   29,901            474,432             15.87
   8     Construction Trades                                                                  3,584             29,235              8.16
   9     Consumer and Homemaking Education                                                   84,789            599,110              7.07
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 24,833            372,721             15.01
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 101,555            834,001              8.21
  13     Foreign Languages                                                                    7,256             84,561             11.65
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              97,469          1,064,279             10.92
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          70,186            616,177              8.78
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            103,764            823,900              7.94
  19     Mathematics                                                                         56,610            599,200             10.58
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  336             10,209             30.38
  23     Physical Education and Fitness                                                      42,690            373,578              8.75
  24     Protective Services and Public Administration                                        3,072             19,685              6.41
  25     Psychology, Social Sciences, and History                                           108,592            798,396              7.35
  26     Visual and Performing Arts                                                          64,504            618,156              9.58
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             980,287     $    8,985,085     $         9.17
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,821   $         9,845   $          1.12
  2    Architecture and Precision Production Trades                                        20,241            75,567              3.73
  3    Biology, Physical Sciences, and Science Technology                                 103,712            92,738              0.89
  4    Business Management, Marketing, and Administrative Services                         44,470            35,562              0.80
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       3,902            10,232              2.62
  7    Computer and Information Sciences                                                   29,901            51,148              1.71
  8    Construction Trades                                                                  3,584             9,882              2.76
  9    Consumer and Homemaking Education                                                   84,789            48,766              0.58
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 24,833           163,501              6.58
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 101,555            53,773              0.53
 13    Foreign Languages                                                                    7,256             7,726              1.06
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              97,469           116,522              1.20
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          70,186            85,425              1.22
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            103,764            67,537              0.65
 19    Mathematics                                                                         56,610            47,443              0.84
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  336             6,258             18.63
 23    Physical Education and Fitness                                                      42,690            21,466              0.50
 24    Protective Services and Public Administration                                        3,072               814              0.26
 25    Psychology, Social Sciences, and History                                           108,592            52,910              0.49
 26    Visual and Performing Arts                                                          64,504            79,352              1.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             980,287     $    1,036,467    $         1.06
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,821   $         9,302   $          1.05
  2    Architecture and Precision Production Trades                                        20,241           113,963              5.63
  3    Biology, Physical Sciences, and Science Technology                                 103,712           350,095              3.38
  4    Business Management, Marketing, and Administrative Services                         44,470           150,825              3.39
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       3,902            41,321             10.59
  7    Computer and Information Sciences                                                   29,901           294,864              9.86
  8    Construction Trades                                                                  3,584             3,960              1.10
  9    Consumer and Homemaking Education                                                   84,789           186,188              2.20
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 24,833           102,566              4.13
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 101,555           344,064              3.39
 13    Foreign Languages                                                                    7,256            45,672              6.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              97,469           529,142              5.43
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          70,186           229,314              3.27
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            103,764           310,712              2.99
 19    Mathematics                                                                         56,610           308,625              5.45
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  336             2,508              7.46
 23    Physical Education and Fitness                                                      42,690           168,765              3.95
 24    Protective Services and Public Administration                                        3,072             5,677              1.85
 25    Psychology, Social Sciences, and History                                           108,592           279,099              2.57
 26    Visual and Performing Arts                                                          64,504           261,769              4.06
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             980,287     $    3,738,431    $         3.81
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,479,583   $          1.51
           Student Services                                                                                           781,488              0.80
           Academic Support                                                                                         1,468,195              1.50
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     210,260              0.21
           Local Benefits                                                                                             270,661              0.28
                                                      Total                                     980,287    $      4,210,187     $         4.29

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       3,870,249    $         324,813    $        579,837     $      4,774,899
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                               1,063,015                                  405,180            1,468,195
          Student Services                                                 613,587                                  167,901              781,488
          Instructional Support                                            712,807                                  766,776            1,479,583
          Operation and Maintenance of Plant                               237,226                54,280          1,194,955            1,486,461
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  270,661                                 270,661
                                                          Total $        6,496,884    $          379,093   $        3,114,649   $      9,990,626

          Depreciation Expense - Equipment                                                                            210,260             210,260

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003601 Paris Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          4,304   $         62,533   $         14.53
   2     Architecture and Precision Production Trades                                       181,404          1,162,434              6.41
   3     Biology, Physical Sciences, and Science Technology                                 277,952          1,208,944              4.35
   4     Business Management, Marketing, and Administrative Services                         98,931            549,379              5.55
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       4,989             55,081             11.04
   7     Computer and Information Sciences                                                   91,371            499,371              5.47
   8     Construction Trades                                                                     64                437              6.83
   9     Consumer and Homemaking Education                                                   62,802            267,461              4.26
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                103,092            486,541              4.72
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 333,440          1,731,614              5.19
  13     Foreign Languages                                                                   42,560            211,775              4.98
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              58,224            677,133             11.63
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         102,709            632,748              6.16
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             78,197            565,120              7.23
  19     Mathematics                                                                        355,424          1,479,534              4.16
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,600            231,609             14.85
  22     Mechanics and Repairers - Electronics                                                1,432              3,312              2.31
  23     Physical Education and Fitness                                                      85,344            516,079              6.05
  24     Protective Services and Public Administration                                       30,048            149,765              4.98
  25     Psychology, Social Sciences, and History                                           301,728          1,507,579              5.00
  26     Visual and Performing Arts                                                         102,912            684,484              6.65
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,332,527     $   12,682,934     $         5.44
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,304   $        12,046   $          2.80
  2    Architecture and Precision Production Trades                                       181,404           199,241              1.10
  3    Biology, Physical Sciences, and Science Technology                                 277,952            95,923              0.35
  4    Business Management, Marketing, and Administrative Services                         98,931            67,991              0.69
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,989            12,412              2.49
  7    Computer and Information Sciences                                                   91,371            70,017              0.77
  8    Construction Trades                                                                     64               271              4.23
  9    Consumer and Homemaking Education                                                   62,802            47,871              0.76
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                103,092            65,536              0.64
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 333,440           144,230              0.43
 13    Foreign Languages                                                                   42,560            20,048              0.47
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              58,224           113,369              1.95
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         102,709           168,343              1.64
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             78,197            60,204              0.77
 19    Mathematics                                                                        355,424            92,260              0.26
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,600           191,142             12.25
 22    Mechanics and Repairers - Electronics                                                1,432               372              0.26
 23    Physical Education and Fitness                                                      85,344            95,233              1.12
 24    Protective Services and Public Administration                                       30,048            12,749              0.42
 25    Psychology, Social Sciences, and History                                           301,728            97,825              0.32
 26    Visual and Performing Arts                                                         102,912           163,647              1.59
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,332,527     $    1,730,730    $         0.74
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,304   $        41,804   $          9.71
  2    Architecture and Precision Production Trades                                       181,404           597,218              3.29
  3    Biology, Physical Sciences, and Science Technology                                 277,952           552,265              1.99
  4    Business Management, Marketing, and Administrative Services                         98,931           281,799              2.85
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,989            32,604              6.54
  7    Computer and Information Sciences                                                   91,371           245,017              2.68
  8    Construction Trades                                                                     64                37              0.58
  9    Consumer and Homemaking Education                                                   62,802            92,890              1.48
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                103,092           213,021              2.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 333,440           914,683              2.74
 13    Foreign Languages                                                                   42,560           105,864              2.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              58,224           446,300              7.67
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         102,709           257,194              2.50
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             78,197           347,157              4.44
 19    Mathematics                                                                        355,424           670,221              1.89
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            15,600             8,995              0.58
 22    Mechanics and Repairers - Electronics                                                1,432                51              0.04
 23    Physical Education and Fitness                                                      85,344           248,668              2.91
 24    Protective Services and Public Administration                                       30,048            76,395              2.54
 25    Psychology, Social Sciences, and History                                           301,728           801,030              2.65
 26    Visual and Performing Arts                                                         102,912           313,216              3.04
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,332,527     $    6,246,429    $         2.68
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        2,223,884    $          0.95
           Student Services                                                                                         1,158,352               0.50
           Academic Support                                                                                           987,055               0.42
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                                   -                  -
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                             336,484               0.14
                                                      Total                                   2,332,527    $      4,705,775      $         2.02

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,492,393    $         715,804    $        753,108      $     7,961,305
          Research                                                               -                                        -                    -
          Public Service                                                   100,080                                   51,048              151,128
          Academic Support                                                 794,399                                  192,656              987,055
          Student Services                                                 944,626                                  213,726            1,158,352
          Instructional Support                                          1,204,413                                1,019,471            2,223,884
          Operation and Maintenance of Plant                               777,002               213,642            788,928            1,779,572
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  336,484                                 336,484
                                                          Total $       10,312,913    $          929,446   $        3,018,937    $    14,261,296

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003603 Ranger College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                          2,112   $        15,391   $          7.29
   2     Architecture and Precision Production Trades                                        20,064           104,743              5.22
   3     Biology, Physical Sciences, and Science Technology                                  30,624           149,624              4.89
   4     Business Management, Marketing, and Administrative Services                          9,168            71,718              7.82
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         -                 -
   7     Computer and Information Sciences                                                   28,273           159,497              5.64
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                   34,720           183,704              5.29
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    -                 -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,060           389,713              5.73
  13     Foreign Languages                                                                      672             3,038              4.52
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          10,543            83,512              7.92
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             85,360           462,025              5.41
  19     Mathematics                                                                         30,160           183,980              6.10
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  320             1,970              6.16
  23     Physical Education and Fitness                                                      50,480           567,768             11.25
  24     Protective Services and Public Administration                                          -                 -
  25     Psychology, Social Sciences, and History                                            44,592           212,031              4.75
  26     Visual and Performing Arts                                                          10,336            90,134              8.72
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             425,484     $    2,678,849    $         6.30
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          2,112   $         2,777   $          1.31
  2    Architecture and Precision Production Trades                                        20,064             6,600              0.33
  3    Biology, Physical Sciences, and Science Technology                                  30,624             4,139              0.14
  4    Business Management, Marketing, and Administrative Services                          9,168             2,000              0.22
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   28,273             4,885              0.17
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   34,720            31,920              0.92
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,060             5,484              0.08
 13    Foreign Languages                                                                      672               -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          10,543            13,666              1.30
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             85,360            12,115              0.14
 19    Mathematics                                                                         30,160               357              0.01
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  320               -                 -
 23    Physical Education and Fitness                                                      50,480             7,583              0.15
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                            44,592             3,064              0.07
 26    Visual and Performing Arts                                                          10,336            10,294              1.00
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             425,484     $      104,884    $         0.25
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          2,112   $         6,210   $          2.94
  2    Architecture and Precision Production Trades                                        20,064            37,305              1.86
  3    Biology, Physical Sciences, and Science Technology                                  30,624            52,627              1.72
  4    Business Management, Marketing, and Administrative Services                          9,168            41,919              4.57
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   28,273            68,883              2.44
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   34,720            46,506              1.34
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  68,060           177,858              2.61
 13    Foreign Languages                                                                      672             1,000              1.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          10,543            37,878              3.59
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             85,360           191,082              2.24
 19    Mathematics                                                                         30,160            92,172              3.06
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  320             1,000              3.13
 23    Physical Education and Fitness                                                      50,480           407,120              8.06
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                            44,592            73,755              1.65
 26    Visual and Performing Arts                                                          10,336            48,499              4.69
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             425,484     $    1,283,814    $         3.02
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         695,303    $          1.63
           Student Services                                                                                          214,118               0.50
           Academic Support                                                                                          125,315               0.29
           Research                                                                                                      -                  -
           Scholarships and Fellowships                                                                              122,557               0.29
           Equipment Depreciation                                                                                     95,130               0.22
           Local Benefits                                                                                             37,728               0.09
                                                      Total                                     425,484    $      1,290,151     $         3.03

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,283,814    $          48,475    $       104,884      $      1,437,173
          Research                                                               -                                       -                     -
          Public Service                                                         -                                       -                     -
          Academic Support                                                 102,234                                  23,081               125,315
          Student Services                                                 189,681                                  24,437               214,118
          Instructional Support                                            317,148                                 378,155               695,303
          Operation and Maintenance of Plant                               105,116                88,832           387,730               581,678
          Scholarships and Fellowships                                           -                                 122,557               122,557
          Other                                                                                   37,728                                  37,728
                                                          Total $        1,997,993    $          137,307   $        1,040,844   $      3,176,144

          Depreciation Expense - Equipment                                                                             95,130              95,130

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003609 San Jacinto College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         12,768   $        100,380   $          7.86
   2     Architecture and Precision Production Trades                                       263,764          1,829,629              6.94
   3     Biology, Physical Sciences, and Science Technology                               1,416,240         10,011,113              7.07
   4     Business Management, Marketing, and Administrative Services                        639,804          4,588,860              7.17
   5     Career Pilot                                                                        47,216          1,525,804             32.32
   6     Communications                                                                     145,100            842,714              5.81
   7     Computer and Information Sciences                                                  241,589          2,441,495             10.11
   8     Construction Trades                                                                 62,014            459,103              7.40
   9     Consumer and Homemaking Education                                                  627,798          5,288,503              8.42
  10     Engineering                                                                        108,404          1,083,805             10.00
  11     Engineering Related                                                                149,294          2,743,638             18.38
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,405,576         10,563,866              7.52
  13     Foreign Languages                                                                  122,584          1,147,425              9.36
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             353,704          3,804,823             10.76
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         579,814          6,333,351             10.92
  17     Health Occupations - Respiratory Therapy                                            49,440            501,729             10.15
  18     Health Occupations - Vocational Nursing                                            258,992          2,845,841             10.99
  19     Mathematics                                                                      1,185,232          9,056,995              7.64
  20     Mechanics and Repairers - Automotive                                               239,344          2,409,121             10.07
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,078            917,131             18.31
  22     Mechanics and Repairers - Electronics                                               20,896            166,227              7.95
  23     Physical Education and Fitness                                                     429,264          3,702,166              8.62
  24     Protective Services and Public Administration                                      116,592          1,437,841             12.33
  25     Psychology, Social Sciences, and History                                         1,618,560         12,026,347              7.43
  26     Visual and Performing Arts                                                         558,472          5,406,605              9.68
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                          10,702,539     $   91,234,511     $         8.52
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         12,768   $         21,872   $          1.71
  2    Architecture and Precision Production Trades                                       263,764            413,090              1.57
  3    Biology, Physical Sciences, and Science Technology                               1,416,240          1,302,976              0.92
  4    Business Management, Marketing, and Administrative Services                        639,804            474,906              0.74
  5    Career Pilot                                                                        47,216          1,108,450             23.48
  6    Communications                                                                     145,100            107,895              0.74
  7    Computer and Information Sciences                                                  241,589            373,026              1.54
  8    Construction Trades                                                                 62,014             43,568              0.70
  9    Consumer and Homemaking Education                                                  627,798            802,337              1.28
 10    Engineering                                                                        108,404            184,228              1.70
 11    Engineering Related                                                                149,294          1,504,739             10.08
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,405,576          1,068,544              0.76
 13    Foreign Languages                                                                  122,584            124,550              1.02
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             353,704            673,700              1.90
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         579,814            982,260              1.69
 17    Health Occupations - Respiratory Therapy                                            49,440             60,884              1.23
 18    Health Occupations - Vocational Nursing                                            258,992            433,702              1.67
 19    Mathematics                                                                      1,185,232          1,031,594              0.87
 20    Mechanics and Repairers - Automotive                                               239,344            570,221              2.38
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,078            536,293             10.71
 22    Mechanics and Repairers - Electronics                                               20,896              7,220              0.35
 23    Physical Education and Fitness                                                     429,264            432,177              1.01
 24    Protective Services and Public Administration                                      116,592            287,752              2.47
 25    Psychology, Social Sciences, and History                                         1,618,560          1,082,135              0.67
 26    Visual and Performing Arts                                                         558,472            925,286              1.66
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          10,702,539     $   14,553,405     $         1.36
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         12,768   $         34,040   $          2.67
  2    Architecture and Precision Production Trades                                       263,764            497,916              1.89
  3    Biology, Physical Sciences, and Science Technology                               1,416,240          3,775,731              2.67
  4    Business Management, Marketing, and Administrative Services                        639,804          1,885,679              2.95
  5    Career Pilot                                                                        47,216            252,913              5.36
  6    Communications                                                                     145,100            229,472              1.58
  7    Computer and Information Sciences                                                  241,589          1,227,076              5.08
  8    Construction Trades                                                                 62,014            199,556              3.22
  9    Consumer and Homemaking Education                                                  627,798          2,299,704              3.66
 10    Engineering                                                                        108,404            522,033              4.82
 11    Engineering Related                                                                149,294            718,946              4.82
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,405,576          4,600,056              3.27
 13    Foreign Languages                                                                  122,584            595,946              4.86
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             353,704          1,899,261              5.37
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         579,814          3,331,746              5.75
 17    Health Occupations - Respiratory Therapy                                            49,440            268,658              5.43
 18    Health Occupations - Vocational Nursing                                            258,992          1,510,135              5.83
 19    Mathematics                                                                      1,185,232          3,897,538              3.29
 20    Mechanics and Repairers - Automotive                                               239,344          1,005,325              4.20
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            50,078            206,429              4.12
 22    Mechanics and Repairers - Electronics                                               20,896             86,232              4.13
 23    Physical Education and Fitness                                                     429,264          1,774,971              4.13
 24    Protective Services and Public Administration                                      116,592            744,029              6.38
 25    Psychology, Social Sciences, and History                                         1,618,560          5,307,177              3.28
 26    Visual and Performing Arts                                                         558,472          2,536,302              4.54
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          10,702,539     $   39,406,871     $         3.68
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $      15,138,258     $          1.41
           Student Services                                                                                         9,266,072               0.87
           Academic Support                                                                                         9,912,867               0.93
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                                   -                  -
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                           2,957,038               0.28
                                                      Total                                  10,702,539    $     37,274,235      $         3.48

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     42,422,525     $        3,551,996   $      7,985,754      $    53,960,275
          Research                                                               -                                        -                    -
          Public Service                                                 2,133,470                                1,447,003            3,580,473
          Academic Support                                               6,255,617                                3,657,250            9,912,867
          Student Services                                               7,185,096                                2,080,976            9,266,072
          Instructional Support                                          8,344,714                                6,793,544           15,138,258
          Operation and Maintenance of Plant                             4,464,284             1,752,829         10,591,752           16,808,865
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                2,957,038                               2,957,038
                                                          Total $       70,805,706    $        5,304,825   $       32,556,279    $   108,666,810

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003611 South Plains College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         29,868   $        332,866   $         11.14
   2     Architecture and Precision Production Trades                                        63,448            406,568              6.41
   3     Biology, Physical Sciences, and Science Technology                                 491,568          2,858,359              5.81
   4     Business Management, Marketing, and Administrative Services                        181,339          1,061,248              5.85
   5     Career Pilot                                                                         1,872              4,659              2.49
   6     Communications                                                                     118,865            632,837              5.32
   7     Computer and Information Sciences                                                  193,209          1,320,528              6.83
   8     Construction Trades                                                                 13,384             33,310              2.49
   9     Consumer and Homemaking Education                                                  160,004            957,698              5.99
  10     Engineering                                                                          1,088              2,708              2.49
  11     Engineering Related                                                                 39,120            158,825              4.06
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 434,512          2,842,234              6.54
  13     Foreign Languages                                                                  123,552            653,383              5.29
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,826            752,312              6.33
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         168,747          1,476,548              8.75
  17     Health Occupations - Respiratory Therapy                                            20,992            177,446              8.45
  18     Health Occupations - Vocational Nursing                                            202,976          1,245,266              6.14
  19     Mathematics                                                                        500,936          2,661,061              5.31
  20     Mechanics and Repairers - Automotive                                                57,296            350,192              6.11
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,596            216,074              5.60
  22     Mechanics and Repairers - Electronics                                                7,264            137,313             18.90
  23     Physical Education and Fitness                                                     107,712          1,189,021             11.04
  24     Protective Services and Public Administration                                      155,496            715,249              4.60
  25     Psychology, Social Sciences, and History                                           781,536          4,233,352              5.42
  26     Visual and Performing Arts                                                         278,100          2,719,612              9.78
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,290,306     $   27,138,670     $         6.33
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         29,868   $        34,716   $          1.16
  2    Architecture and Precision Production Trades                                        63,448           125,306              1.97
  3    Biology, Physical Sciences, and Science Technology                                 491,568           222,108              0.45
  4    Business Management, Marketing, and Administrative Services                        181,339            42,253              0.23
  5    Career Pilot                                                                         1,872               -
  6    Communications                                                                     118,865           115,174              0.97
  7    Computer and Information Sciences                                                  193,209            96,052              0.50
  8    Construction Trades                                                                 13,384               -
  9    Consumer and Homemaking Education                                                  160,004            78,179              0.49
 10    Engineering                                                                          1,088               -
 11    Engineering Related                                                                 39,120            20,817              0.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 434,512            64,622              0.15
 13    Foreign Languages                                                                  123,552             3,847              0.03
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,826            51,449              0.43
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         168,747            51,713              0.31
 17    Health Occupations - Respiratory Therapy                                            20,992             9,318              0.44
 18    Health Occupations - Vocational Nursing                                            202,976            53,129              0.26
 19    Mathematics                                                                        500,936            37,387              0.07
 20    Mechanics and Repairers - Automotive                                                57,296            11,064              0.19
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,596            23,837              0.62
 22    Mechanics and Repairers - Electronics                                                7,264            22,382              3.08
 23    Physical Education and Fitness                                                     107,712            55,696              0.52
 24    Protective Services and Public Administration                                      155,496            51,544              0.33
 25    Psychology, Social Sciences, and History                                           781,536            64,700              0.08
 26    Visual and Performing Arts                                                         278,100           150,671              0.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,290,306     $    1,385,964    $         0.32
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         29,868   $        223,816   $          7.49
  2    Architecture and Precision Production Trades                                        63,448            123,355              1.94
  3    Biology, Physical Sciences, and Science Technology                                 491,568          1,412,854              2.87
  4    Business Management, Marketing, and Administrative Services                        181,339            567,685              3.13
  5    Career Pilot                                                                         1,872                -
  6    Communications                                                                     118,865            221,836              1.87
  7    Computer and Information Sciences                                                  193,209            743,624              3.85
  8    Construction Trades                                                                 13,384                -
  9    Consumer and Homemaking Education                                                  160,004            481,307              3.01
 10    Engineering                                                                          1,088                -
 11    Engineering Related                                                                 39,120             40,648              1.04
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 434,512          1,696,214              3.90
 13    Foreign Languages                                                                  123,552            342,044              2.77
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,826            405,133              3.41
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         168,747          1,004,863              5.95
 17    Health Occupations - Respiratory Therapy                                            20,992            115,884              5.52
 18    Health Occupations - Vocational Nursing                                            202,976            686,977              3.38
 19    Mathematics                                                                        500,936          1,376,962              2.75
 20    Mechanics and Repairers - Automotive                                                57,296            196,532              3.43
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,596             96,181              2.49
 22    Mechanics and Repairers - Electronics                                                7,264             96,853             13.33
 23    Physical Education and Fitness                                                     107,712            865,255              8.03
 24    Protective Services and Public Administration                                      155,496            276,712              1.78
 25    Psychology, Social Sciences, and History                                           781,536          2,223,593              2.85
 26    Visual and Performing Arts                                                         278,100          1,876,815              6.75
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,290,306     $   15,075,143     $         3.51
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,476,081   $          0.81
           Student Services                                                                                         3,457,634              0.81
           Academic Support                                                                                         1,592,905              0.37
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               107,519              0.03
           Equipment Depreciation                                                                                     732,942              0.17
           Local Benefits                                                                                           1,310,482              0.31
                                                      Total                                   4,290,306    $     10,677,563     $         2.49

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     15,075,143     $        2,237,473   $      1,394,385     $     18,707,001
          Research                                                               -                                        -                    -
          Public Service                                                   413,047                                  510,288              923,335
          Academic Support                                               1,226,243                                  366,662            1,592,905
          Student Services                                               2,432,246                                1,025,388            3,457,634
          Instructional Support                                          2,005,955                                1,470,126            3,476,081
          Operation and Maintenance of Plant                             1,637,535               850,883          3,138,854            5,627,272
          Scholarships and Fellowships                                           -                                  107,519              107,519
          Other                                                                                1,310,482                               1,310,482
                                                          Total $       22,790,169    $        3,088,356   $        8,013,222   $     33,891,747

          Depreciation Expense - Equipment                                                                            732,942             732,942

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
031034 South Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         21,648   $        153,313   $          7.08
   2     Architecture and Precision Production Trades                                        83,592          1,552,732             18.58
   3     Biology, Physical Sciences, and Science Technology                                 967,680          6,853,177              7.08
   4     Business Management, Marketing, and Administrative Services                        571,718          3,409,206              5.96
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       8,888             92,415             10.40
   7     Computer and Information Sciences                                                  564,948          4,452,827              7.88
   8     Construction Trades                                                                 29,098            373,456             12.83
   9     Consumer and Homemaking Education                                                  211,268          2,085,045              9.87
  10     Engineering                                                                         13,536             89,954              6.65
  11     Engineering Related                                                                198,545          1,181,341              5.95
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,324,068         12,006,097              9.07
  13     Foreign Languages                                                                  278,480          1,930,638              6.93
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             282,336          2,905,765             10.29
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         285,288          3,815,260             13.37
  17     Health Occupations - Respiratory Therapy                                            19,200            323,207             16.83
  18     Health Occupations - Vocational Nursing                                            223,136          2,448,338             10.97
  19     Mathematics                                                                      1,079,176          7,365,547              6.83
  20     Mechanics and Repairers - Automotive                                               135,712          1,048,584              7.73
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,388            599,595              9.03
  22     Mechanics and Repairers - Electronics                                               86,160            964,748             11.20
  23     Physical Education and Fitness                                                      63,552            697,696             10.98
  24     Protective Services and Public Administration                                       87,536            771,417              8.81
  25     Psychology, Social Sciences, and History                                         1,140,912          8,365,914              7.33
  26     Visual and Performing Arts                                                         237,360          1,781,054              7.50
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           7,980,225     $   65,267,325     $         8.18
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         21,648   $         19,094   $          0.88
  2    Architecture and Precision Production Trades                                        83,592            449,316              5.38
  3    Biology, Physical Sciences, and Science Technology                                 967,680            853,536              0.88
  4    Business Management, Marketing, and Administrative Services                        571,718            373,053              0.65
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       8,888             34,576              3.89
  7    Computer and Information Sciences                                                  564,948            776,420              1.37
  8    Construction Trades                                                                 29,098            150,138              5.16
  9    Consumer and Homemaking Education                                                  211,268            516,339              2.44
 10    Engineering                                                                         13,536              9,238              0.68
 11    Engineering Related                                                                198,545            253,775              1.28
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,324,068          2,107,215              1.59
 13    Foreign Languages                                                                  278,480            130,292              0.47
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             282,336            611,615              2.17
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         285,288          1,106,830              3.88
 17    Health Occupations - Respiratory Therapy                                            19,200            127,110              6.62
 18    Health Occupations - Vocational Nursing                                            223,136            492,040              2.21
 19    Mathematics                                                                      1,079,176            495,926              0.46
 20    Mechanics and Repairers - Automotive                                               135,712            119,705              0.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,388            145,204              2.19
 22    Mechanics and Repairers - Electronics                                               86,160            196,317              2.28
 23    Physical Education and Fitness                                                      63,552             95,339              1.50
 24    Protective Services and Public Administration                                       87,536             59,895              0.68
 25    Psychology, Social Sciences, and History                                         1,140,912            542,899              0.48
 26    Visual and Performing Arts                                                         237,360            128,711              0.54
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           7,980,225     $    9,794,583     $         1.23
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         21,648   $         58,294   $          2.69
  2    Architecture and Precision Production Trades                                        83,592            810,239              9.69
  3    Biology, Physical Sciences, and Science Technology                                 967,680          2,605,760              2.69
  4    Business Management, Marketing, and Administrative Services                        571,718          1,031,004              1.80
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       8,888             26,667              3.00
  7    Computer and Information Sciences                                                  564,948          1,695,002              3.00
  8    Construction Trades                                                                 29,098            121,264              4.17
  9    Consumer and Homemaking Education                                                  211,268            827,740              3.92
 10    Engineering                                                                         13,536             33,242              2.46
 11    Engineering Related                                                                198,545            231,222              1.16
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,324,068          5,255,065              3.97
 13    Foreign Languages                                                                  278,480            823,651              2.96
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             282,336          1,303,931              4.62
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         285,288          1,707,858              5.99
 17    Health Occupations - Respiratory Therapy                                            19,200            128,758              6.71
 18    Health Occupations - Vocational Nursing                                            223,136          1,173,708              5.26
 19    Mathematics                                                                      1,079,176          3,084,698              2.86
 20    Mechanics and Repairers - Automotive                                               135,712            452,905              3.34
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            66,388            221,553              3.34
 22    Mechanics and Repairers - Electronics                                               86,160            466,248              5.41
 23    Physical Education and Fitness                                                      63,552            379,465              5.97
 24    Protective Services and Public Administration                                       87,536            404,513              4.62
 25    Psychology, Social Sciences, and History                                         1,140,912          3,821,569              3.35
 26    Visual and Performing Arts                                                         237,360            819,866              3.45
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           7,980,225     $   27,484,222     $         3.44
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      13,085,411    $          1.64
           Student Services                                                                                         5,851,792              0.73
           Academic Support                                                                                         5,316,227              0.67
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                   1,866,801              0.23
           Local Benefits                                                                                           1,868,289              0.23
                                                      Total                                   7,980,225    $     27,988,520     $         3.51

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     31,421,690     $        2,881,432   $      2,975,686     $     37,278,808
          Research                                                               -                                        -                    -
          Public Service                                                   314,191                                   43,616              357,807
          Academic Support                                               3,631,316                                1,684,911            5,316,227
          Student Services                                               4,902,785                                  949,007            5,851,792
          Instructional Support                                          7,122,452                                5,962,959           13,085,411
          Operation and Maintenance of Plant                             2,091,334               665,803          6,696,779            9,453,916
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                1,868,289                               1,868,289
                                                          Total $       49,483,768    $        3,547,235   $       18,312,958   $     71,343,961

          Depreciation Expense - Equipment                                                                          1,866,801           1,866,801

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003614 Southwest Texas Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         20,672   $        204,078   $          9.87
   2     Architecture and Precision Production Trades                                         7,248             99,398             13.71
   3     Biology, Physical Sciences, and Science Technology                                 222,080          1,628,620              7.33
   4     Business Management, Marketing, and Administrative Services                        112,066          1,069,214              9.54
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       9,198             49,497              5.38
   7     Computer and Information Sciences                                                  125,000            708,676              5.67
   8     Construction Trades                                                                  8,160             73,907              9.06
   9     Consumer and Homemaking Education                                                  111,752            790,833              7.08
  10     Engineering                                                                          1,504              7,414              4.93
  11     Engineering Related                                                                 14,640            217,210             14.84
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 335,536          2,485,795              7.41
  13     Foreign Languages                                                                   35,216            193,165              5.49
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               7,904             26,316              3.33
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          45,336            234,581              5.17
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            104,608            951,578              9.10
  19     Mathematics                                                                        220,240          1,746,366              7.93
  20     Mechanics and Repairers - Automotive                                                53,760            440,073              8.19
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            33,320            515,554             15.47
  22     Mechanics and Repairers - Electronics                                                4,992             19,027              3.81
  23     Physical Education and Fitness                                                      57,840            475,406              8.22
  24     Protective Services and Public Administration                                       76,857            710,088              9.24
  25     Psychology, Social Sciences, and History                                           395,392          2,573,905              6.51
  26     Visual and Performing Arts                                                          74,208            541,615              7.30
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,077,529     $   15,762,315     $         7.59
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         20,672   $        26,923   $          1.30
  2    Architecture and Precision Production Trades                                         7,248            17,800              2.46
  3    Biology, Physical Sciences, and Science Technology                                 222,080           152,012              0.68
  4    Business Management, Marketing, and Administrative Services                        112,066           135,744              1.21
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       9,198            14,777              1.61
  7    Computer and Information Sciences                                                  125,000            78,402              0.63
  8    Construction Trades                                                                  8,160            12,093              1.48
  9    Consumer and Homemaking Education                                                  111,752            67,947              0.61
 10    Engineering                                                                          1,504             2,407              1.60
 11    Engineering Related                                                                 14,640            25,091              1.71
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 335,536           262,381              0.78
 13    Foreign Languages                                                                   35,216             8,215              0.23
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               7,904               -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          45,336            83,639              1.84
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            104,608           166,131              1.59
 19    Mathematics                                                                        220,240           220,355              1.00
 20    Mechanics and Repairers - Automotive                                                53,760            65,502              1.22
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            33,320           346,386             10.40
 22    Mechanics and Repairers - Electronics                                                4,992             2,407              0.48
 23    Physical Education and Fitness                                                      57,840           129,600              2.24
 24    Protective Services and Public Administration                                       76,857           194,428              2.53
 25    Psychology, Social Sciences, and History                                           395,392           112,920              0.29
 26    Visual and Performing Arts                                                          74,208            39,820              0.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,077,529     $    2,164,980    $         1.04
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         20,672   $        108,329   $          5.24
  2    Architecture and Precision Production Trades                                         7,248             57,466              7.93
  3    Biology, Physical Sciences, and Science Technology                                 222,080            737,212              3.32
  4    Business Management, Marketing, and Administrative Services                        112,066            560,356              5.00
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       9,198              4,096              0.45
  7    Computer and Information Sciences                                                  125,000            214,098              1.71
  8    Construction Trades                                                                  8,160             34,646              4.25
  9    Consumer and Homemaking Education                                                  111,752            350,818              3.14
 10    Engineering                                                                          1,504                -                 -
 11    Engineering Related                                                                 14,640            143,376              9.79
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 335,536          1,106,277              3.30
 13    Foreign Languages                                                                   35,216             67,701              1.92
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               7,904                -                 -
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          45,336                -                 -
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            104,608            437,164              4.18
 19    Mathematics                                                                        220,240            792,741              3.60
 20    Mechanics and Repairers - Automotive                                                53,760            195,582              3.64
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            33,320             58,232              1.75
 22    Mechanics and Repairers - Electronics                                                4,992                -                 -
 23    Physical Education and Fitness                                                      57,840            153,233              2.65
 24    Protective Services and Public Administration                                       76,857            259,771              3.38
 25    Psychology, Social Sciences, and History                                           395,392          1,144,562              2.89
 26    Visual and Performing Arts                                                          74,208            254,726              3.43
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,077,529     $    6,680,386     $         3.22
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,209,432   $          1.54
           Student Services                                                                                         1,234,896              0.59
           Academic Support                                                                                         1,845,999              0.89
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                   -                 -
           Equipment Depreciation                                                                                     318,191              0.15
           Local Benefits                                                                                             308,431              0.15
                                                      Total                                   2,077,529    $      6,916,949     $         3.33

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,446,215    $         477,618    $        921,533     $      8,845,366
          Research                                                               -                                        -                    -
          Public Service                                                    93,790                                      312               94,102
          Academic Support                                               1,551,123                                  294,876            1,845,999
          Student Services                                                 953,343                                  281,553            1,234,896
          Instructional Support                                          2,163,178                                1,046,254            3,209,432
          Operation and Maintenance of Plant                               969,895                62,827          2,828,207            3,860,929
          Scholarships and Fellowships                                           -                                        -                    -
          Other                                                                                  308,431                                 308,431
                                                          Total $       13,177,544    $          540,445   $        5,372,735   $     19,090,724

          Depreciation Expense - Equipment                                                                            318,191             318,191

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003626 Tarrant County College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         27,236   $         259,133   $          9.51
   2     Architecture and Precision Production Trades                                        34,420             637,625             18.52
   3     Biology, Physical Sciences, and Science Technology                               2,185,056          15,246,582              6.98
   4     Business Management, Marketing, and Administrative Services                        998,437           7,185,738              7.20
   5     Career Pilot                                                                         1,008               3,172              3.15
   6     Communications                                                                     282,176           2,626,886              9.31
   7     Computer and Information Sciences                                                  554,501           4,990,786              9.00
   8     Construction Trades                                                                  1,236               7,486              6.06
   9     Consumer and Homemaking Education                                                  221,932           1,672,401              7.54
  10     Engineering                                                                         10,048             113,675             11.31
  11     Engineering Related                                                                221,121           2,357,769             10.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,367,296          17,232,920              7.28
  13     Foreign Languages                                                                  480,240           3,252,031              6.77
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             277,147           3,866,861             13.95
  15     Health Occupations - Dental Hygiene                                                 37,568             663,920             17.67
  16     Health Occupations - Other                                                         315,983           3,627,548             11.48
  17     Health Occupations - Respiratory Therapy                                            43,248             625,645             14.47
  18     Health Occupations - Vocational Nursing                                                -                   -
  19     Mathematics                                                                      1,425,205          10,337,437              7.25
  20     Mechanics and Repairers - Automotive                                               104,988           1,029,512              9.81
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           189,854           1,959,298             10.32
  22     Mechanics and Repairers - Electronics                                               36,514             183,970              5.04
  23     Physical Education and Fitness                                                     402,816           3,308,629              8.21
  24     Protective Services and Public Administration                                      313,149           4,488,322             14.33
  25     Psychology, Social Sciences, and History                                         3,049,376          19,144,285              6.28
  26     Visual and Performing Arts                                                       1,006,892           8,579,323              8.52
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          14,587,447     $   113,400,957     $         7.77
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         27,236   $         74,142   $          2.72
  2    Architecture and Precision Production Trades                                        34,420            124,564              3.62
  3    Biology, Physical Sciences, and Science Technology                               2,185,056          2,369,445              1.08
  4    Business Management, Marketing, and Administrative Services                        998,437          1,355,482              1.36
  5    Career Pilot                                                                         1,008                -
  6    Communications                                                                     282,176          1,153,245              4.09
  7    Computer and Information Sciences                                                  554,501            944,316              1.70
  8    Construction Trades                                                                  1,236              2,766              2.24
  9    Consumer and Homemaking Education                                                  221,932            263,928              1.19
 10    Engineering                                                                         10,048             22,122              2.20
 11    Engineering Related                                                                221,121            538,436              2.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,367,296          2,284,280              0.96
 13    Foreign Languages                                                                  480,240            445,769              0.93
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             277,147            859,787              3.10
 15    Health Occupations - Dental Hygiene                                                 37,568            126,750              3.37
 16    Health Occupations - Other                                                         315,983          1,009,142              3.19
 17    Health Occupations - Respiratory Therapy                                            43,248             89,553              2.07
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,425,205          1,371,700              0.96
 20    Mechanics and Repairers - Automotive                                               104,988            222,675              2.12
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           189,854            532,544              2.81
 22    Mechanics and Repairers - Electronics                                               36,514             55,006              1.51
 23    Physical Education and Fitness                                                     402,816            518,309              1.29
 24    Protective Services and Public Administration                                      313,149          2,202,190              7.03
 25    Psychology, Social Sciences, and History                                         3,049,376          2,521,018              0.83
 26    Visual and Performing Arts                                                       1,006,892          1,392,752              1.38
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          14,587,447     $   20,479,921     $         1.40
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         27,236   $         99,287   $          3.65
  2    Architecture and Precision Production Trades                                        34,420            404,751             11.76
  3    Biology, Physical Sciences, and Science Technology                               2,185,056          6,001,371              2.75
  4    Business Management, Marketing, and Administrative Services                        998,437          2,688,451              2.69
  5    Career Pilot                                                                         1,008                -
  6    Communications                                                                     282,176            585,711              2.08
  7    Computer and Information Sciences                                                  554,501          2,301,609              4.15
  8    Construction Trades                                                                  1,236                831              0.67
  9    Consumer and Homemaking Education                                                  221,932            710,114              3.20
 10    Engineering                                                                         10,048             59,935              5.96
 11    Engineering Related                                                                221,121          1,123,526              5.08
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,367,296          7,499,415              3.17
 13    Foreign Languages                                                                  480,240          1,295,080              2.70
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             277,147          2,134,969              7.70
 15    Health Occupations - Dental Hygiene                                                 37,568            418,954             11.15
 16    Health Occupations - Other                                                         315,983          1,624,095              5.14
 17    Health Occupations - Respiratory Therapy                                            43,248            400,003              9.25
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,425,205          4,481,011              3.14
 20    Mechanics and Repairers - Automotive                                               104,988            476,469              4.54
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           189,854            829,336              4.37
 22    Mechanics and Repairers - Electronics                                               36,514             14,065              0.39
 23    Physical Education and Fitness                                                     402,816          1,522,770              3.78
 24    Protective Services and Public Administration                                      313,149          1,300,739              4.15
 25    Psychology, Social Sciences, and History                                         3,049,376          7,027,725              2.30
 26    Visual and Performing Arts                                                       1,006,892          4,018,161              3.99
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          14,587,447     $   47,018,378     $         3.22
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $      16,448,195    $          1.13
           Student Services                                                                                       11,726,476               0.80
           Academic Support                                                                                       10,280,202               0.70
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               464,031              0.03
           Equipment Depreciation                                                                                   2,262,163              0.16
           Local Benefits                                                                                           4,721,591              0.32
                                                      Total                                  14,587,447    $     45,902,658     $         3.15

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     56,620,518     $        6,055,326   $      4,827,547     $     67,503,391
          Research                                                               -                                        -                    -
          Public Service                                                 2,620,219                                  692,368            3,312,587
          Academic Support                                               8,769,468                                1,510,734           10,280,202
          Student Services                                             10,164,306                                 1,562,170           11,726,476
          Instructional Support                                        10,652,227                                 5,795,968           16,448,195
          Operation and Maintenance of Plant                             8,448,627             2,586,504         21,757,406           32,792,537
          Scholarships and Fellowships                                           -                                  464,031              464,031
          Other                                                                                4,721,591                               4,721,591
                                                          Total $       97,275,365    $        8,641,830   $       36,610,224   $    142,527,419

          Depreciation Expense - Equipment                                                                          2,262,163           2,262,163

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003627 Temple College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,984   $        144,922   $          7.25
   2     Architecture and Precision Production Trades                                         6,730            105,120             15.62
   3     Biology, Physical Sciences, and Science Technology                                 251,184          1,879,154              7.48
   4     Business Management, Marketing, and Administrative Services                        189,718          1,138,765              6.00
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       2,863             24,953              8.72
   7     Computer and Information Sciences                                                   90,576            688,565              7.60
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   30,827            218,397              7.08
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 25,204            171,983              6.82
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,320          2,229,399              6.67
  13     Foreign Languages                                                                   30,906            219,641              7.11
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              94,997            938,463              9.88
  15     Health Occupations - Dental Hygiene                                                 17,555            408,918             23.29
  16     Health Occupations - Other                                                         138,213          1,267,637              9.17
  17     Health Occupations - Respiratory Therapy                                            37,472            355,962              9.50
  18     Health Occupations - Vocational Nursing                                            108,576            976,173              8.99
  19     Mathematics                                                                        199,880          1,482,042              7.41
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                4,624             35,944              7.77
  23     Physical Education and Fitness                                                      68,256            445,524              6.53
  24     Protective Services and Public Administration                                       55,821            393,278              7.05
  25     Psychology, Social Sciences, and History                                           314,464          1,917,033              6.10
  26     Visual and Performing Arts                                                         125,872          1,304,968             10.37
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,148,042     $   16,346,843     $         7.61
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,984   $        12,321   $          0.62
  2    Architecture and Precision Production Trades                                         6,730            78,232             11.62
  3    Biology, Physical Sciences, and Science Technology                                 251,184           324,860              1.29
  4    Business Management, Marketing, and Administrative Services                        189,718           154,700              0.82
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,863             7,299              2.55
  7    Computer and Information Sciences                                                   90,576           113,956              1.26
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   30,827            24,446              0.79
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 25,204            32,109              1.27
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,320           140,995              0.42
 13    Foreign Languages                                                                   30,906            17,755              0.57
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              94,997           125,214              1.32
 15    Health Occupations - Dental Hygiene                                                 17,555           101,301              5.77
 16    Health Occupations - Other                                                         138,213           352,415              2.55
 17    Health Occupations - Respiratory Therapy                                            37,472            47,491              1.27
 18    Health Occupations - Vocational Nursing                                            108,576           113,594              1.05
 19    Mathematics                                                                        199,880           194,814              0.97
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                4,624             4,649              1.01
 23    Physical Education and Fitness                                                      68,256            27,199              0.40
 24    Protective Services and Public Administration                                       55,821            93,595              1.68
 25    Psychology, Social Sciences, and History                                           314,464           117,203              0.37
 26    Visual and Performing Arts                                                         125,872           269,103              2.14
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,148,042     $    2,353,251    $         1.10
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,984   $        66,122   $          3.31
  2    Architecture and Precision Production Trades                                         6,730             4,500              0.67
  3    Biology, Physical Sciences, and Science Technology                                 251,184           718,705              2.86
  4    Business Management, Marketing, and Administrative Services                        189,718           352,949              1.86
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,863             8,130              2.84
  7    Computer and Information Sciences                                                   90,576           273,299              3.02
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   30,827            91,402              2.96
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 25,204            56,030              2.22
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,320           976,254              2.92
 13    Foreign Languages                                                                   30,906            99,074              3.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              94,997           497,232              5.23
 15    Health Occupations - Dental Hygiene                                                 17,555           249,218             14.20
 16    Health Occupations - Other                                                         138,213           455,442              3.30
 17    Health Occupations - Respiratory Therapy                                            37,472           183,817              4.91
 18    Health Occupations - Vocational Nursing                                            108,576           501,390              4.62
 19    Mathematics                                                                        199,880           622,307              3.11
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                4,624            15,913              3.44
 23    Physical Education and Fitness                                                      68,256           191,264              2.80
 24    Protective Services and Public Administration                                       55,821           113,989              2.04
 25    Psychology, Social Sciences, and History                                           314,464           753,733              2.40
 26    Visual and Performing Arts                                                         125,872           617,139              4.90
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,148,042     $    6,847,909    $         3.19
                                                                                                                                   Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense           Contact Hour
           Institutional Support                                                                           $        3,836,841    $          1.79
           Student Services                                                                                         1,168,154               0.54
           Academic Support                                                                                         1,398,232               0.65
           Research                                                                                                       -                  -
           Scholarships and Fellowships                                                                               213,476               0.10
           Equipment Depreciation                                                                                         -                  -
           Local Benefits                                                                                             528,980               0.25
                                                      Total                                   2,148,042    $      7,145,683      $         3.33

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,348,454    $         738,017    $      1,114,690      $     9,201,161
          Research                                                               -                                        -                    -
          Public Service                                                   246,294                                  575,065              821,359
          Academic Support                                                 999,923                                  398,309            1,398,232
          Student Services                                                 986,722                                  181,432            1,168,154
          Instructional Support                                          2,328,492                                1,508,349            3,836,841
          Operation and Maintenance of Plant                               618,072               218,973          1,509,831            2,346,876
          Scholarships and Fellowships                                           -                                  213,476              213,476
          Other                                                                                  528,980                                 528,980
                                                          Total $       12,527,957    $          956,990   $        5,501,152    $    18,986,099

          Depreciation Expense - Equipment                                                                                   -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003628 Texarkana College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         22,171   $        194,645   $          8.78
   2     Architecture and Precision Production Trades                                       117,147            723,281              6.17
   3     Biology, Physical Sciences, and Science Technology                                 263,576          1,568,326              5.95
   4     Business Management, Marketing, and Administrative Services                        222,667          1,430,031              6.42
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       9,800             68,379              6.98
   7     Computer and Information Sciences                                                   64,117            554,037              8.64
   8     Construction Trades                                                                 34,872            173,261              4.97
   9     Consumer and Homemaking Education                                                  206,898          1,143,819              5.53
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                184,098            766,207              4.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,544          1,371,691              5.26
  13     Foreign Languages                                                                   24,176            143,321              5.93
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             132,226          1,357,703             10.27
  15     Health Occupations - Dental Hygiene                                                    980              3,756              3.83
  16     Health Occupations - Other                                                          61,004            284,814              4.67
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            155,044            939,395              6.06
  19     Mathematics                                                                        211,184          1,105,488              5.23
  20     Mechanics and Repairers - Automotive                                               106,864            614,213              5.75
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,316             88,878              4.37
  22     Mechanics and Repairers - Electronics                                               13,116             60,897              4.64
  23     Physical Education and Fitness                                                      21,168             65,163              3.08
  24     Protective Services and Public Administration                                       25,152            147,028              5.85
  25     Psychology, Social Sciences, and History                                           293,536          1,526,682              5.20
  26     Visual and Performing Arts                                                          93,136            508,799              5.46
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,543,792     $   14,839,812     $         5.83
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         22,171   $        48,204   $          2.17
  2    Architecture and Precision Production Trades                                       117,147            96,194              0.82
  3    Biology, Physical Sciences, and Science Technology                                 263,576           161,719              0.61
  4    Business Management, Marketing, and Administrative Services                        222,667           134,431              0.60
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       9,800            11,931              1.22
  7    Computer and Information Sciences                                                   64,117            58,952              0.92
  8    Construction Trades                                                                 34,872            39,271              1.13
  9    Consumer and Homemaking Education                                                  206,898           328,348              1.59
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                184,098            66,830              0.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,544           118,820              0.46
 13    Foreign Languages                                                                   24,176             8,614              0.36
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             132,226           122,024              0.92
 15    Health Occupations - Dental Hygiene                                                    980             1,654              1.69
 16    Health Occupations - Other                                                          61,004            20,444              0.34
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            155,044           157,461              1.02
 19    Mathematics                                                                        211,184            96,671              0.46
 20    Mechanics and Repairers - Automotive                                               106,864           118,641              1.11
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,316            11,704              0.58
 22    Mechanics and Repairers - Electronics                                               13,116            10,964              0.84
 23    Physical Education and Fitness                                                      21,168             5,542              0.26
 24    Protective Services and Public Administration                                       25,152            31,094              1.24
 25    Psychology, Social Sciences, and History                                           293,536           134,771              0.46
 26    Visual and Performing Arts                                                          93,136            59,679              0.64
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,543,792     $    1,843,963    $         0.72
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         22,171   $        98,888   $          4.46
  2    Architecture and Precision Production Trades                                       117,147           375,829              3.21
  3    Biology, Physical Sciences, and Science Technology                                 263,576           841,287              3.19
  4    Business Management, Marketing, and Administrative Services                        222,667           818,022              3.67
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       9,800            35,429              3.62
  7    Computer and Information Sciences                                                   64,117           357,566              5.58
  8    Construction Trades                                                                 34,872            59,196              1.70
  9    Consumer and Homemaking Education                                                  206,898           371,715              1.80
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                184,098           304,522              1.65
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,544           694,054              2.66
 13    Foreign Languages                                                                   24,176            82,854              3.43
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             132,226           952,080              7.20
 15    Health Occupations - Dental Hygiene                                                    980               -                 -
 16    Health Occupations - Other                                                          61,004           133,528              2.19
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            155,044           449,394              2.90
 19    Mathematics                                                                        211,184           555,868              2.63
 20    Mechanics and Repairers - Automotive                                               106,864           266,369              2.49
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,316            33,600              1.65
 22    Mechanics and Repairers - Electronics                                               13,116            21,802              1.66
 23    Physical Education and Fitness                                                      21,168            14,220              0.67
 24    Protective Services and Public Administration                                       25,152            61,988              2.46
 25    Psychology, Social Sciences, and History                                           293,536           762,333              2.60
 26    Visual and Performing Arts                                                          93,136           249,361              2.68
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,543,792     $    7,539,905    $         2.96
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,882,839   $          0.74
           Student Services                                                                                           840,585              0.33
           Academic Support                                                                                         1,485,683              0.58
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                40,914              0.02
           Equipment Depreciation                                                                                     887,328              0.35
           Local Benefits                                                                                             318,595              0.13
                                                      Total                                   2,543,792    $      5,455,944     $         2.14

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       7,930,122    $         815,726    $        638,021     $      9,383,869
          Research                                                               -                                        -                    -
          Public Service                                                         -                                        -                    -
          Academic Support                                               1,224,167                                  261,516            1,485,683
          Student Services                                                 774,578                                   66,007              840,585
          Instructional Support                                          1,098,499                                  784,340            1,882,839
          Operation and Maintenance of Plant                               633,777                65,193          1,302,738            2,001,708
          Scholarships and Fellowships                                           -                                   40,914               40,914
          Other                                                                                  318,595                                 318,595
                                                          Total $       11,661,143    $          880,919   $        3,093,536   $     15,635,598

          Depreciation Expense - Equipment                                                                            887,328             887,328

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003643 Texas Southmost College
                                                                                                                                      0
                                   Total Expense by                                                                     Expense per
 Fund                                  Discipline                                   Contact Hours       Expense        Contact Hour
   1     Agriculture                                                                           -    $              -
   2     Architecture and Precision Production Trades                                          -                   -
   3     Biology, Physical Sciences, and Science Technology                                    -                   -
   4     Business Management, Marketing, and Administrative Services                           -                   -
   5     Career Pilot                                                                          -                   -
   6     Communications                                                                        -                   -
   7     Computer and Information Sciences                                                     -                   -
   8     Construction Trades                                                                   -                   -
   9     Consumer and Homemaking Education                                                     -                   -
  10     Engineering                                                                           -                   -
  11     Engineering Related                                                                   -                   -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
  13     Foreign Languages                                                                     -                   -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
  15     Health Occupations - Dental Hygiene                                                   -                   -
  16     Health Occupations - Other                                                            -                   -
  17     Health Occupations - Respiratory Therapy                                              -                   -
  18     Health Occupations - Vocational Nursing                                               -                   -
  19     Mathematics                                                                           -                   -
  20     Mechanics and Repairers - Automotive                                                  -                   -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
  22     Mechanics and Repairers - Electronics                                                 -                   -
  23     Physical Education and Fitness                                                        -                   -
  24     Protective Services and Public Administration                                         -                   -
  25     Psychology, Social Sciences, and History                                              -                   -
  26     Visual and Performing Arts                                                            -                   -
  28     Developmental Education - Math                                                        -                   -
  29     Developmental Education - Reading/Writing                                             -                   -
                                                        Total                                 -     $             -
                       Departmental Operating Expense by                                                              Expense per
Fund                               Discipline                                     Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                Faculty Salaries by                                                                   Expense per
Fund                                Discipline                                    Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                                                                                                                        Expense per
                             Allocated Administrative Expense                               Contact Hours           Expense            Contact Hour
           Institutional Support                                                                                $              -
           Student Services                                                                                                    -
           Academic Support                                                                                                    -
           Research                                                                                                            -
           Scholarships and Fellowships                                                                                        -
           Equipment Depreciation                                                                                              -
           Local Benefits                                                                                                      -
                                                      Total                                           -         $             -

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages               Local Benefits        Other Expenses             Total
          Instruction                                            $            -         $             -         $           -          $           -
          Research                                                                  -                                         -                        -
          Public Service                                                            -                                         -                        -
          Academic Support                                                          -                                         -                        -
          Student Services                                                          -                                         -                        -
          Instructional Support                                                     -                                         -                        -
          Operation and Maintenance of Plant                                        -                       -                 -                        -
          Scholarships and Fellowships                                              -                                         -                        -
          Other                                                                                             -                                          -
                                                          Total $               -       $              -        $              -       $           -

          Depreciation Expense - Equipment                                                                                         -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003572 Trinity Valley Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         74,336   $        444,454   $          5.98
   2     Architecture and Precision Production Trades                                       110,816            469,462              4.24
   3     Biology, Physical Sciences, and Science Technology                                 286,752          1,546,691              5.39
   4     Business Management, Marketing, and Administrative Services                        230,030          1,583,248              6.88
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      50,739            182,348              3.59
   7     Computer and Information Sciences                                                  284,808          1,081,325              3.80
   8     Construction Trades                                                                 56,869            317,549              5.58
   9     Consumer and Homemaking Education                                                  228,293          1,110,627              4.86
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                162,276            769,365              4.74
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 338,624          1,745,548              5.15
  13     Foreign Languages                                                                   48,144            176,770              3.67
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,841          1,280,169              7.32
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          98,515            606,884              6.16
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             90,012            497,678              5.53
  19     Mathematics                                                                        249,787          1,419,874              5.68
  20     Mechanics and Repairers - Automotive                                                76,144            402,083              5.28
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               39,320            144,928              3.69
  23     Physical Education and Fitness                                                      49,872            376,837              7.56
  24     Protective Services and Public Administration                                       50,952            246,043              4.83
  25     Psychology, Social Sciences, and History                                           419,712          2,098,354              5.00
  26     Visual and Performing Arts                                                         138,176          1,086,660              7.86
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,259,018     $   17,586,898     $         5.40
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         74,336   $        62,522   $          0.84
  2    Architecture and Precision Production Trades                                       110,816            60,576              0.55
  3    Biology, Physical Sciences, and Science Technology                                 286,752           161,434              0.56
  4    Business Management, Marketing, and Administrative Services                        230,030           243,175              1.06
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      50,739            35,288              0.70
  7    Computer and Information Sciences                                                  284,808            51,165              0.18
  8    Construction Trades                                                                 56,869            27,165              0.48
  9    Consumer and Homemaking Education                                                  228,293           143,239              0.63
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                162,276            85,226              0.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 338,624           164,335              0.49
 13    Foreign Languages                                                                   48,144            13,165              0.27
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,841           163,750              0.94
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          98,515            88,861              0.90
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             90,012            66,316              0.74
 19    Mathematics                                                                        249,787           137,056              0.55
 20    Mechanics and Repairers - Automotive                                                76,144            45,001              0.59
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               39,320            12,571              0.32
 23    Physical Education and Fitness                                                      49,872            42,510              0.85
 24    Protective Services and Public Administration                                       50,952            18,655              0.37
 25    Psychology, Social Sciences, and History                                           419,712           157,450              0.38
 26    Visual and Performing Arts                                                         138,176           160,201              1.16
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,259,018     $    1,939,661    $         0.60
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         74,336   $        219,453   $          2.95
  2    Architecture and Precision Production Trades                                       110,816            166,672              1.50
  3    Biology, Physical Sciences, and Science Technology                                 286,752            758,493              2.65
  4    Business Management, Marketing, and Administrative Services                        230,030            837,288              3.64
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      50,739             36,158              0.71
  7    Computer and Information Sciences                                                  284,808            407,645              1.43
  8    Construction Trades                                                                 56,869            166,083              2.92
  9    Consumer and Homemaking Education                                                  228,293            468,400              2.05
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                162,276            329,447              2.03
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 338,624            841,071              2.48
 13    Foreign Languages                                                                   48,144             58,375              1.21
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,841            734,263              4.20
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          98,515            302,695              3.07
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             90,012            234,620              2.61
 19    Mathematics                                                                        249,787            736,850              2.95
 20    Mechanics and Repairers - Automotive                                                76,144            190,651              2.50
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               39,320             46,414              1.18
 23    Physical Education and Fitness                                                      49,872            225,320              4.52
 24    Protective Services and Public Administration                                       50,952            116,020              2.28
 25    Psychology, Social Sciences, and History                                           419,712          1,023,525              2.44
 26    Visual and Performing Arts                                                         138,176            624,443              4.52
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,259,018     $    8,523,886     $         2.62
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,047,163   $          0.63
           Student Services                                                                                         1,646,523              0.51
           Academic Support                                                                                         2,427,384              0.74
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                 2,883               -
           Equipment Depreciation                                                                                     347,941              0.11
           Local Benefits                                                                                             651,457              0.20
                                                      Total                                   3,259,018    $      7,123,351     $         2.19

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       8,634,178    $         971,709    $        857,659     $     10,463,546
          Research                                                               -                                        -                     -
          Public Service                                                   191,991                                   53,958              245,949
          Academic Support                                               1,488,670                                  938,714            2,427,384
          Student Services                                               1,368,498                                  278,025            1,646,523
          Instructional Support                                          1,566,613                                  480,550            2,047,163
          Operation and Maintenance of Plant                               878,366               339,221          1,676,099            2,893,686
          Scholarships and Fellowships                                           -                                    2,883                 2,883
          Other                                                                                  651,457                                 651,457
                                                          Total $       14,128,316    $        1,310,930   $        4,287,888   $     19,727,134

          Depreciation Expense - Equipment                                                                            347,941             347,941

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003648 Tyler Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         37,562   $        193,963   $          5.16
   2     Architecture and Precision Production Trades                                        28,528            323,774             11.35
   3     Biology, Physical Sciences, and Science Technology                                 622,768          4,161,035              6.68
   4     Business Management, Marketing, and Administrative Services                        449,092          2,340,829              5.21
   5     Career Pilot                                                                            90                296              3.29
   6     Communications                                                                      37,704            230,036              6.10
   7     Computer and Information Sciences                                                   56,411          1,194,827             21.18
   8     Construction Trades                                                                 12,960            104,739              8.08
   9     Consumer and Homemaking Education                                                   78,381            639,345              8.16
  10     Engineering                                                                          3,232             12,133              3.75
  11     Engineering Related                                                                188,447          1,495,714              7.94
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 494,712          4,237,133              8.56
  13     Foreign Languages                                                                  175,280            879,734              5.02
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,252          1,780,675             10.22
  15     Health Occupations - Dental Hygiene                                                 34,892            515,366             14.77
  16     Health Occupations - Other                                                         281,212          2,608,426              9.28
  17     Health Occupations - Respiratory Therapy                                            38,928            386,440              9.93
  18     Health Occupations - Vocational Nursing                                            199,157          1,418,833              7.12
  19     Mathematics                                                                        508,464          3,505,528              6.89
  20     Mechanics and Repairers - Automotive                                                52,147            801,726             15.37
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000             64,652              8.08
  22     Mechanics and Repairers - Electronics                                               19,967            113,314              5.68
  23     Physical Education and Fitness                                                     104,801          1,304,177             12.44
  24     Protective Services and Public Administration                                       54,970            489,607              8.91
  25     Psychology, Social Sciences, and History                                           729,184          4,399,288              6.03
  26     Visual and Performing Arts                                                         313,115          2,367,873              7.56
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,704,256     $   35,569,462     $         7.56
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         37,562   $        26,365   $          0.70
  2    Architecture and Precision Production Trades                                        28,528            89,109              3.12
  3    Biology, Physical Sciences, and Science Technology                                 622,768           790,808              1.27
  4    Business Management, Marketing, and Administrative Services                        449,092           319,008              0.71
  5    Career Pilot                                                                            90               -
  6    Communications                                                                      37,704            28,126              0.75
  7    Computer and Information Sciences                                                   56,411           125,422              2.22
  8    Construction Trades                                                                 12,960            45,521              3.51
  9    Consumer and Homemaking Education                                                   78,381           240,441              3.07
 10    Engineering                                                                          3,232             1,399              0.43
 11    Engineering Related                                                                188,447           437,739              2.32
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 494,712           510,522              1.03
 13    Foreign Languages                                                                  175,280           112,447              0.64
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,252           291,791              1.67
 15    Health Occupations - Dental Hygiene                                                 34,892           112,418              3.22
 16    Health Occupations - Other                                                         281,212           458,461              1.63
 17    Health Occupations - Respiratory Therapy                                            38,928            44,845              1.15
 18    Health Occupations - Vocational Nursing                                            199,157           170,990              0.86
 19    Mathematics                                                                        508,464           476,193              0.94
 20    Mechanics and Repairers - Automotive                                                52,147           218,728              4.19
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000            28,098              3.51
 22    Mechanics and Repairers - Electronics                                               19,967            35,937              1.80
 23    Physical Education and Fitness                                                     104,801           120,494              1.15
 24    Protective Services and Public Administration                                       54,970           111,625              2.03
 25    Psychology, Social Sciences, and History                                           729,184           423,652              0.58
 26    Visual and Performing Arts                                                         313,115           383,703              1.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,704,256     $    5,603,842    $         1.19
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         37,562   $         43,859   $          1.17
  2    Architecture and Precision Production Trades                                        28,528            140,686              4.93
  3    Biology, Physical Sciences, and Science Technology                                 622,768          1,318,666              2.12
  4    Business Management, Marketing, and Administrative Services                        449,092            542,394              1.21
  5    Career Pilot                                                                            90                -
  6    Communications                                                                      37,704             77,703              2.06
  7    Computer and Information Sciences                                                   56,411            883,572             15.66
  8    Construction Trades                                                                 12,960             16,524              1.28
  9    Consumer and Homemaking Education                                                   78,381            140,696              1.80
 10    Engineering                                                                          3,232                 87              0.03
 11    Engineering Related                                                                188,447            437,181              2.32
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 494,712          2,096,900              4.24
 13    Foreign Languages                                                                  175,280            189,869              1.08
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             174,252            914,852              5.25
 15    Health Occupations - Dental Hygiene                                                 34,892            288,005              8.25
 16    Health Occupations - Other                                                         281,212          1,223,579              4.35
 17    Health Occupations - Respiratory Therapy                                            38,928            213,356              5.48
 18    Health Occupations - Vocational Nursing                                            199,157            591,768              2.97
 19    Mathematics                                                                        508,464          1,354,321              2.66
 20    Mechanics and Repairers - Automotive                                                52,147            411,212              7.89
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,000             10,200              1.28
 22    Mechanics and Repairers - Electronics                                               19,967             11,600              0.58
 23    Physical Education and Fitness                                                     104,801            838,441              8.00
 24    Protective Services and Public Administration                                       54,970            196,896              3.58
 25    Psychology, Social Sciences, and History                                           729,184          1,573,513              2.16
 26    Visual and Performing Arts                                                         313,115            952,687              3.04
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,704,256     $   14,468,567     $         3.08
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        5,740,035   $          1.22
           Student Services                                                                                         4,569,587              0.97
           Academic Support                                                                                         2,359,615              0.50
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               875,403              0.19
           Equipment Depreciation                                                                                     693,266              0.15
           Local Benefits                                                                                           1,259,147              0.27
                                                      Total                                   4,704,256    $     15,497,053     $         3.29

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     15,720,540     $         660,721    $      3,691,465     $     20,072,726
          Research                                                               -                                        -                    -
          Public Service                                                    40,106                                   34,190               74,296
          Academic Support                                               1,356,670                                1,002,945            2,359,615
          Student Services                                               2,798,416                                1,771,171            4,569,587
          Instructional Support                                          3,361,701                                2,378,334            5,740,035
          Operation and Maintenance of Plant                               692,471               198,189          3,734,898            4,625,558
          Scholarships and Fellowships                                           -                                  875,403              875,403
          Other                                                                                1,259,147                               1,259,147
                                                          Total $       23,969,904    $          858,910   $       13,488,406   $     38,317,220

          Depreciation Expense - Equipment                                                                            693,266             693,266

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
010060 Vernon College
                                                                                                                                      0
                                   Total Expense by                                                                     Expense per
 Fund                                  Discipline                                   Contact Hours       Expense        Contact Hour
   1     Agriculture                                                                           -    $              -
   2     Architecture and Precision Production Trades                                          -                   -
   3     Biology, Physical Sciences, and Science Technology                                    -                   -
   4     Business Management, Marketing, and Administrative Services                           -                   -
   5     Career Pilot                                                                          -                   -
   6     Communications                                                                        -                   -
   7     Computer and Information Sciences                                                     -                   -
   8     Construction Trades                                                                   -                   -
   9     Consumer and Homemaking Education                                                     -                   -
  10     Engineering                                                                           -                   -
  11     Engineering Related                                                                   -                   -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
  13     Foreign Languages                                                                     -                   -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
  15     Health Occupations - Dental Hygiene                                                   -                   -
  16     Health Occupations - Other                                                            -                   -
  17     Health Occupations - Respiratory Therapy                                              -                   -
  18     Health Occupations - Vocational Nursing                                               -                   -
  19     Mathematics                                                                           -                   -
  20     Mechanics and Repairers - Automotive                                                  -                   -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
  22     Mechanics and Repairers - Electronics                                                 -                   -
  23     Physical Education and Fitness                                                        -                   -
  24     Protective Services and Public Administration                                         -                   -
  25     Psychology, Social Sciences, and History                                              -                   -
  26     Visual and Performing Arts                                                            -                   -
  28     Developmental Education - Math                                                        -                   -
  29     Developmental Education - Reading/Writing                                             -                   -
                                                        Total                                 -     $             -
                       Departmental Operating Expense by                                                              Expense per
Fund                               Discipline                                     Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                Faculty Salaries by                                                                   Expense per
Fund                                Discipline                                    Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                                                                                                                        Expense per
                             Allocated Administrative Expense                               Contact Hours           Expense            Contact Hour
           Institutional Support                                                                                $              -
           Student Services                                                                                                    -
           Academic Support                                                                                                    -
           Research                                                                                                            -
           Scholarships and Fellowships                                                                                        -
           Equipment Depreciation                                                                                              -
           Local Benefits                                                                                                      -
                                                      Total                                           -         $             -

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages               Local Benefits        Other Expenses             Total
          Instruction                                            $            -         $             -         $           -          $           -
          Research                                                                  -                                         -                        -
          Public Service                                                            -                                         -                        -
          Academic Support                                                          -                                         -                        -
          Student Services                                                          -                                         -                        -
          Instructional Support                                                     -                                         -                        -
          Operation and Maintenance of Plant                                        -                       -                 -                        -
          Scholarships and Fellowships                                              -                                         -                        -
          Other                                                                                             -                                          -
                                                          Total $               -       $              -        $              -       $           -

          Depreciation Expense - Equipment                                                                                         -                   -

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003662 Victoria College, The
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         10,752   $         81,038   $          7.54
   2     Architecture and Precision Production Trades                                        24,724            181,421              7.34
   3     Biology, Physical Sciences, and Science Technology                                 224,022          1,862,623              8.31
   4     Business Management, Marketing, and Administrative Services                        109,771            761,453              6.94
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,160             10,909              9.40
   7     Computer and Information Sciences                                                   87,132            800,689              9.19
   8     Construction Trades                                                                  7,054            125,349             17.77
   9     Consumer and Homemaking Education                                                   36,322            189,270              5.21
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 40,197            405,529             10.09
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,393          1,579,799              8.00
  13     Foreign Languages                                                                   12,591            129,504             10.29
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             131,275          1,651,464             12.58
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         100,190            743,509              7.42
  17     Health Occupations - Respiratory Therapy                                            31,456            354,951             11.28
  18     Health Occupations - Vocational Nursing                                            197,472          1,718,338              8.70
  19     Mathematics                                                                        120,192          1,124,753              9.36
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                66              1,226             18.57
  22     Mechanics and Repairers - Electronics                                                1,632              5,885              3.61
  23     Physical Education and Fitness                                                      48,816            391,647              8.02
  24     Protective Services and Public Administration                                       53,881            677,922             12.58
  25     Psychology, Social Sciences, and History                                           272,736          1,881,733              6.90
  26     Visual and Performing Arts                                                          64,288            707,466             11.00
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,773,122     $   15,386,480     $         8.68
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,752   $        42,483   $          3.95
  2    Architecture and Precision Production Trades                                        24,724            28,207              1.14
  3    Biology, Physical Sciences, and Science Technology                                 224,022           366,237              1.63
  4    Business Management, Marketing, and Administrative Services                        109,771           151,322              1.38
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,160               666              0.57
  7    Computer and Information Sciences                                                   87,132           160,992              1.85
  8    Construction Trades                                                                  7,054            49,637              7.04
  9    Consumer and Homemaking Education                                                   36,322            18,148              0.50
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 40,197           191,601              4.77
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,393           164,476              0.83
 13    Foreign Languages                                                                   12,591            24,374              1.94
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             131,275           265,138              2.02
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         100,190            88,243              0.88
 17    Health Occupations - Respiratory Therapy                                            31,456            52,418              1.67
 18    Health Occupations - Vocational Nursing                                            197,472           306,499              1.55
 19    Mathematics                                                                        120,192           236,190              1.97
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                66                96              1.45
 22    Mechanics and Repairers - Electronics                                                1,632                52              0.03
 23    Physical Education and Fitness                                                      48,816            50,060              1.03
 24    Protective Services and Public Administration                                       53,881           330,990              6.14
 25    Psychology, Social Sciences, and History                                           272,736           157,920              0.58
 26    Visual and Performing Arts                                                          64,288           146,731              2.28
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,773,122     $    2,832,480    $         1.60
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,752   $         2,100   $          0.20
  2    Architecture and Precision Production Trades                                        24,724            69,385              2.81
  3    Biology, Physical Sciences, and Science Technology                                 224,022           736,822              3.29
  4    Business Management, Marketing, and Administrative Services                        109,771           237,944              2.17
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,160             6,310              5.44
  7    Computer and Information Sciences                                                   87,132           344,269              3.95
  8    Construction Trades                                                                  7,054            51,795              7.34
  9    Consumer and Homemaking Education                                                   36,322            47,969              1.32
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 40,197            77,637              1.93
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 197,393           746,047              3.78
 13    Foreign Languages                                                                   12,591            62,439              4.96
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             131,275           941,228              7.17
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         100,190           315,564              3.15
 17    Health Occupations - Respiratory Therapy                                            31,456           195,879              6.23
 18    Health Occupations - Vocational Nursing                                            197,472           742,295              3.76
 19    Mathematics                                                                        120,192           481,043              4.00
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                66               906             13.73
 22    Mechanics and Repairers - Electronics                                                1,632               300              0.18
 23    Physical Education and Fitness                                                      48,816           176,073              3.61
 24    Protective Services and Public Administration                                       53,881           164,244              3.05
 25    Psychology, Social Sciences, and History                                           272,736           799,080              2.93
 26    Visual and Performing Arts                                                          64,288           342,762              5.33
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,773,122     $    6,542,091    $         3.69
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,477,687   $          1.40
           Student Services                                                                                         1,398,220              0.79
           Academic Support                                                                                         1,404,756              0.79
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                72,205              0.04
           Equipment Depreciation                                                                                     208,101              0.12
           Local Benefits                                                                                             450,940              0.25
                                                      Total                                   1,773,122    $      6,011,909     $         3.39

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,866,829    $         724,689    $      1,783,054     $      9,374,572
          Research                                                               -                                        -                    -
          Public Service                                                    28,925                                   93,516              122,441
          Academic Support                                               1,106,309                                  298,447            1,404,756
          Student Services                                               1,107,239                                  290,981            1,398,220
          Instructional Support                                          1,724,513                                  753,174            2,477,687
          Operation and Maintenance of Plant                               765,319               151,750          1,609,350            2,526,419
          Scholarships and Fellowships                                           -                                   72,205               72,205
          Other                                                                                  450,940                                 450,940
                                                          Total $       11,599,134    $          876,439   $        4,900,727   $     17,376,300

          Depreciation Expense - Equipment                                                                            208,101             208,101

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003664 Weatherford College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,216   $        244,035   $         12.70
   2     Architecture and Precision Production Trades                                         4,640             39,697              8.56
   3     Biology, Physical Sciences, and Science Technology                                 221,280          1,631,638              7.37
   4     Business Management, Marketing, and Administrative Services                         69,999            633,457              9.05
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       8,554             89,675             10.48
   7     Computer and Information Sciences                                                   97,082            768,111              7.91
   8     Construction Trades                                                                 21,496            183,961              8.56
   9     Consumer and Homemaking Education                                                  121,427            935,140              7.70
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 19,968            164,173              8.22
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 289,104          2,354,465              8.14
  13     Foreign Languages                                                                   12,272             96,968              7.90
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,288          1,006,282             11.15
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         138,216          1,274,979              9.22
  17     Health Occupations - Respiratory Therapy                                            34,752            382,925             11.02
  18     Health Occupations - Vocational Nursing                                             87,616            715,647              8.17
  19     Mathematics                                                                        233,776          2,007,384              8.59
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,026            474,484             24.94
  22     Mechanics and Repairers - Electronics                                                1,544             12,786              8.28
  23     Physical Education and Fitness                                                      98,912            799,255              8.08
  24     Protective Services and Public Administration                                       98,432            960,662              9.76
  25     Psychology, Social Sciences, and History                                           333,648          2,403,941              7.21
  26     Visual and Performing Arts                                                          81,338            831,579             10.22
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,102,586     $   18,011,246     $         8.57
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,216   $        95,429   $          4.97
  2    Architecture and Precision Production Trades                                         4,640            14,760              3.18
  3    Biology, Physical Sciences, and Science Technology                                 221,280           191,835              0.87
  4    Business Management, Marketing, and Administrative Services                         69,999            98,112              1.40
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,554            13,197              1.54
  7    Computer and Information Sciences                                                   97,082            62,896              0.65
  8    Construction Trades                                                                 21,496            68,419              3.18
  9    Consumer and Homemaking Education                                                  121,427           195,003              1.61
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 19,968            51,275              2.57
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 289,104           319,131              1.10
 13    Foreign Languages                                                                   12,272             9,779              0.80
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,288           134,003              1.48
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         138,216           180,584              1.31
 17    Health Occupations - Respiratory Therapy                                            34,752            42,682              1.23
 18    Health Occupations - Vocational Nursing                                             87,616            78,235              0.89
 19    Mathematics                                                                        233,776           281,829              1.21
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,026           115,585              6.08
 22    Mechanics and Repairers - Electronics                                                1,544             1,677              1.09
 23    Physical Education and Fitness                                                      98,912            68,057              0.69
 24    Protective Services and Public Administration                                       98,432           133,799              1.36
 25    Psychology, Social Sciences, and History                                           333,648           191,143              0.57
 26    Visual and Performing Arts                                                          81,338           169,912              2.09
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,102,586     $    2,517,342    $         1.20
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,216   $        71,696   $          3.73
  2    Architecture and Precision Production Trades                                         4,640             6,366              1.37
  3    Biology, Physical Sciences, and Science Technology                                 221,280           554,154              2.50
  4    Business Management, Marketing, and Administrative Services                         69,999           255,182              3.65
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,554            42,242              4.94
  7    Computer and Information Sciences                                                   97,082           316,655              3.26
  8    Construction Trades                                                                 21,496            29,507              1.37
  9    Consumer and Homemaking Education                                                  121,427           254,139              2.09
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 19,968            32,978              1.65
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 289,104           878,227              3.04
 13    Foreign Languages                                                                   12,272            38,072              3.10
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              90,288           510,911              5.66
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         138,216           541,201              3.92
 17    Health Occupations - Respiratory Therapy                                            34,752           201,152              5.79
 18    Health Occupations - Vocational Nursing                                             87,616           286,739              3.27
 19    Mathematics                                                                        233,776           789,893              3.38
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            19,026           282,750             14.86
 22    Mechanics and Repairers - Electronics                                                1,544             4,929              3.19
 23    Physical Education and Fitness                                                      98,912           335,314              3.39
 24    Protective Services and Public Administration                                       98,432           432,900              4.40
 25    Psychology, Social Sciences, and History                                           333,648           877,409              2.63
 26    Visual and Performing Arts                                                          81,338           336,121              4.13
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,102,586     $    7,078,537    $         3.37
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       5,352,430   $          2.55
           Student Services                                                                                           1,454,822              0.69
           Academic Support                                                                                           1,152,860              0.55
           Research                                                                                                         -                 -
           Scholarships and Fellowships                                                                                     -                 -
           Equipment Depreciation                                                                                       274,073              0.13
           Local Benefits                                                                                               181,182              0.09
                                                      Total                                   2,102,586       $     8,415,367     $         4.00

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       7,948,544    $         290,529       $      1,356,807    $     9,595,880
          Research                                                               -                                           -                  -
          Public Service                                                    16,609                                      43,690             60,299
          Academic Support                                                 949,339                                     203,521          1,152,860
          Student Services                                               1,250,352                                     204,470          1,454,822
          Instructional Support                                          2,727,401                                   2,625,029          5,352,430
          Operation and Maintenance of Plant                                     -                        -          2,436,315          2,436,315
          Scholarships and Fellowships                                           -                                           -                  -
          Other                                                                                  181,182                                  181,182
                                                          Total $       12,892,245    $          290,529      $      6,869,832    $    20,052,606

          Depreciation Expense - Equipment                                                                             274,073            274,073

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
009549 Western Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         75,073   $        580,967   $          7.74
   2     Architecture and Precision Production Trades                                        26,304            198,639              7.55
   3     Biology, Physical Sciences, and Science Technology                                 108,640            620,454              5.71
   4     Business Management, Marketing, and Administrative Services                         13,564            107,200              7.90
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         864            134,257            155.39
   7     Computer and Information Sciences                                                   34,024            181,068              5.32
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   13,802            105,834              7.67
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  9,429             71,978              7.63
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 135,344            870,430              6.43
  13     Foreign Languages                                                                   32,304            172,644              5.34
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          12,931             95,876              7.41
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             29,888            216,268              7.24
  19     Mathematics                                                                        215,072          1,114,069              5.18
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               11,760             88,982              7.57
  23     Physical Education and Fitness                                                      43,168            366,707              8.49
  24     Protective Services and Public Administration                                       62,900            345,105              5.49
  25     Psychology, Social Sciences, and History                                           120,816            793,412              6.57
  26     Visual and Performing Arts                                                          41,232            333,684              8.09
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             987,115     $    6,397,575     $         6.48
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         75,073   $        73,932   $          0.98
  2    Architecture and Precision Production Trades                                        26,304            25,437              0.97
  3    Biology, Physical Sciences, and Science Technology                                 108,640            13,676              0.13
  4    Business Management, Marketing, and Administrative Services                         13,564             7,628              0.56
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         864           119,390            138.18
  7    Computer and Information Sciences                                                   34,024             8,920              0.26
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   13,802             2,471              0.18
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,429             4,128              0.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 135,344            17,016              0.13
 13    Foreign Languages                                                                   32,304             1,795              0.06
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          12,931            19,870              1.54
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             29,888             6,118              0.20
 19    Mathematics                                                                        215,072            15,456              0.07
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               11,760             5,529              0.47
 23    Physical Education and Fitness                                                      43,168            67,220              1.56
 24    Protective Services and Public Administration                                       62,900            28,565              0.45
 25    Psychology, Social Sciences, and History                                           120,816            16,600              0.14
 26    Visual and Performing Arts                                                          41,232            40,137              0.97
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             987,115     $      473,888    $         0.48
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         75,073   $       244,979   $          3.26
  2    Architecture and Precision Production Trades                                        26,304            81,383              3.09
  3    Biology, Physical Sciences, and Science Technology                                 108,640           227,550              2.09
  4    Business Management, Marketing, and Administrative Services                         13,564            52,224              3.85
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         864            11,851             13.72
  7    Computer and Information Sciences                                                   34,024            53,381              1.57
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   13,802            55,185              4.00
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,429            34,936              3.71
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 135,344           380,971              2.81
 13    Foreign Languages                                                                   32,304            58,086              1.80
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          12,931            30,868              2.39
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             29,888           105,820              3.54
 19    Mathematics                                                                        215,072           347,864              1.62
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               11,760            42,403              3.61
 23    Physical Education and Fitness                                                      43,168           148,801              3.45
 24    Protective Services and Public Administration                                       62,900            96,976              1.54
 25    Psychology, Social Sciences, and History                                           120,816           355,081              2.94
 26    Visual and Performing Arts                                                          41,232           149,619              3.63
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             987,115     $    2,477,978    $         2.51
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,977,307   $          2.00
           Student Services                                                                                           376,647              0.38
           Academic Support                                                                                           746,001              0.76
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                                73,896              0.07
           Equipment Depreciation                                                                                     197,160              0.20
           Local Benefits                                                                                              74,698              0.08
                                                      Total                                     987,115    $      3,445,709     $         3.49

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       2,516,173    $          76,333    $        359,362     $      2,951,868
          Research                                                               -                                        -                    -
          Public Service                                                    32,841                                   68,834              101,675
          Academic Support                                                 587,261                                  158,740              746,001
          Student Services                                                 341,397                                   35,250              376,647
          Instructional Support                                          1,010,458                                  966,849            1,977,307
          Operation and Maintenance of Plant                                72,787                16,010          1,821,909            1,910,706
          Scholarships and Fellowships                                           -                                   73,896               73,896
          Other                                                                                   74,698                                  74,698
                                                          Total $        4,560,917    $           92,343   $        3,484,840   $      8,138,100

          Depreciation Expense - Equipment                                                                            197,160             197,160

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003668 Wharton County Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          9,760   $        132,856   $         13.61
   2     Architecture and Precision Production Trades                                        16,960            283,878             16.74
   3     Biology, Physical Sciences, and Science Technology                                 365,456          2,910,623              7.96
   4     Business Management, Marketing, and Administrative Services                        113,034            758,420              6.71
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   79,370            882,292             11.12
   8     Construction Trades                                                                  1,056              4,547              4.31
   9     Consumer and Homemaking Education                                                   97,268            911,015              9.37
  10     Engineering                                                                            432              1,860              4.31
  11     Engineering Related                                                                 56,896            444,096              7.81
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 399,728          3,171,860              7.94
  13     Foreign Languages                                                                   12,216            110,545              9.05
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              49,688            785,263             15.80
  15     Health Occupations - Dental Hygiene                                                 31,456            635,212             20.19
  16     Health Occupations - Other                                                         140,351          1,385,895              9.87
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             51,248            522,986             10.21
  19     Mathematics                                                                        220,336          1,705,464              7.74
  20     Mechanics and Repairers - Automotive                                                15,792            211,651             13.40
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                2,904             21,711              7.48
  23     Physical Education and Fitness                                                      42,240            371,018              8.78
  24     Protective Services and Public Administration                                       64,194            843,800             13.14
  25     Psychology, Social Sciences, and History                                           536,016          3,815,384              7.12
  26     Visual and Performing Arts                                                          91,654            838,200              9.15
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,398,055     $   20,748,577     $         8.65
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,760   $        13,163   $          1.35
  2    Architecture and Precision Production Trades                                        16,960            48,819              2.88
  3    Biology, Physical Sciences, and Science Technology                                 365,456           247,617              0.68
  4    Business Management, Marketing, and Administrative Services                        113,034            39,789              0.35
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   79,370           124,985              1.57
  8    Construction Trades                                                                  1,056               -                 -
  9    Consumer and Homemaking Education                                                   97,268            84,508              0.87
 10    Engineering                                                                            432               -                 -
 11    Engineering Related                                                                 56,896            35,195              0.62
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 399,728           178,537              0.45
 13    Foreign Languages                                                                   12,216             6,957              0.57
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              49,688           107,330              2.16
 15    Health Occupations - Dental Hygiene                                                 31,456           187,296              5.95
 16    Health Occupations - Other                                                         140,351           252,484              1.80
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             51,248            62,080              1.21
 19    Mathematics                                                                        220,336            92,449              0.42
 20    Mechanics and Repairers - Automotive                                                15,792            31,678              2.01
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                2,904               940              0.32
 23    Physical Education and Fitness                                                      42,240            23,164              0.55
 24    Protective Services and Public Administration                                       64,194           116,464              1.81
 25    Psychology, Social Sciences, and History                                           536,016           222,742              0.42
 26    Visual and Performing Arts                                                          91,654            92,443              1.01
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,398,055     $    1,968,640    $         0.82
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          9,760   $         77,669   $          7.96
  2    Architecture and Precision Production Trades                                        16,960            162,033              9.55
  3    Biology, Physical Sciences, and Science Technology                                 365,456          1,089,442              2.98
  4    Business Management, Marketing, and Administrative Services                        113,034            231,934              2.05
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         -                  -
  7    Computer and Information Sciences                                                   79,370            415,559              5.24
  8    Construction Trades                                                                  1,056                -
  9    Consumer and Homemaking Education                                                   97,268            407,695              4.19
 10    Engineering                                                                            432                -                 -
 11    Engineering Related                                                                 56,896            163,921              2.88
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 399,728          1,272,192              3.18
 13    Foreign Languages                                                                   12,216             50,989              4.17
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              49,688            463,989              9.34
 15    Health Occupations - Dental Hygiene                                                 31,456            312,474              9.93
 16    Health Occupations - Other                                                         140,351            529,094              3.77
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             51,248            240,245              4.69
 19    Mathematics                                                                        220,336            664,302              3.01
 20    Mechanics and Repairers - Automotive                                                15,792            111,977              7.09
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                2,904              8,267              2.85
 23    Physical Education and Fitness                                                      42,240            165,979              3.93
 24    Protective Services and Public Administration                                       64,194            450,932              7.02
 25    Psychology, Social Sciences, and History                                           536,016          1,284,688              2.40
 26    Visual and Performing Arts                                                          91,654            351,117              3.83
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,398,055     $    8,454,498     $         3.53
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        4,797,963   $          2.00
           Student Services                                                                                         1,554,260              0.65
           Academic Support                                                                                         2,189,234              0.91
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                               570,364              0.24
           Equipment Depreciation                                                                                     590,110              0.25
           Local Benefits                                                                                             623,508              0.26
                                                      Total                                   2,398,055    $     10,325,439     $         4.31

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       8,563,747    $         982,496    $        915,410     $     10,461,653
          Research                                                               -                                        -                    -
          Public Service                                                   481,702                                  235,169              716,871
          Academic Support                                               1,523,847                                  665,387            2,189,234
          Student Services                                               1,372,347                                  181,913            1,554,260
          Instructional Support                                          2,471,743                                2,326,220            4,797,963
          Operation and Maintenance of Plant                             1,140,261               128,062          2,824,679            4,093,002
          Scholarships and Fellowships                                           -                                  570,364              570,364
          Other                                                                                  623,508                                 623,508
                                                          Total $       15,553,647    $        1,110,558   $        7,719,142   $     24,383,347

          Depreciation Expense - Equipment                                                                            590,110             590,110

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
009225 Texas State Technical College-Harlingen
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         33,280   $        363,544   $         10.92
   2     Architecture and Precision Production Trades                                        94,720          1,109,564             11.71
   3     Biology, Physical Sciences, and Science Technology                                 262,816          1,704,231              6.48
   4     Business Management, Marketing, and Administrative Services                        186,680          1,023,734              5.48
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      44,224            517,266             11.70
   7     Computer and Information Sciences                                                   96,056          1,163,895             12.12
   8     Construction Trades                                                                 16,960            263,180             15.52
   9     Consumer and Homemaking Education                                                  127,621          1,037,120              8.13
  10     Engineering                                                                            432              1,688              3.91
  11     Engineering Related                                                                194,296          1,595,269              8.21
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 327,065          2,203,162              6.74
  13     Foreign Languages                                                                   71,396            438,968              6.15
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              38,736            283,135              7.31
  15     Health Occupations - Dental Hygiene                                                 44,644            556,607             12.47
  16     Health Occupations - Other                                                         187,497          2,068,675             11.03
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        247,040          1,975,946              8.00
  20     Mechanics and Repairers - Automotive                                               130,704          1,050,101              8.03
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            71,528            470,635              6.58
  22     Mechanics and Repairers - Electronics                                               82,032            345,751              4.21
  23     Physical Education and Fitness                                                       6,480             25,326              3.91
  24     Protective Services and Public Administration                                       98,680            600,228              6.08
  25     Psychology, Social Sciences, and History                                           338,928          1,910,746              5.64
  26     Visual and Performing Arts                                                         115,728            602,816              5.21
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,817,543     $   21,311,585     $         7.56
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         33,280   $       183,980   $          5.53
  2    Architecture and Precision Production Trades                                        94,720           353,376              3.73
  3    Biology, Physical Sciences, and Science Technology                                 262,816           405,422              1.54
  4    Business Management, Marketing, and Administrative Services                        186,680           254,643              1.36
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      44,224            71,325              1.61
  7    Computer and Information Sciences                                                   96,056           290,934              3.03
  8    Construction Trades                                                                 16,960            80,102              4.72
  9    Consumer and Homemaking Education                                                  127,621           333,734              2.62
 10    Engineering                                                                            432               456              1.06
 11    Engineering Related                                                                194,296           388,597              2.00
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 327,065           618,527              1.89
 13    Foreign Languages                                                                   71,396            90,097              1.26
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              38,736            59,906              1.55
 15    Health Occupations - Dental Hygiene                                                 44,644           173,851              3.89
 16    Health Occupations - Other                                                         187,497           629,068              3.36
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        247,040           409,649              1.66
 20    Mechanics and Repairers - Automotive                                               130,704           314,134              2.40
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            71,528           129,070              1.80
 22    Mechanics and Repairers - Electronics                                               82,032            94,845              1.16
 23    Physical Education and Fitness                                                       6,480             6,845              1.06
 24    Protective Services and Public Administration                                       98,680           230,883              2.34
 25    Psychology, Social Sciences, and History                                           338,928           444,781              1.31
 26    Visual and Performing Arts                                                         115,728           154,967              1.34
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,817,543     $    5,719,192    $         2.03
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         33,280   $        85,467   $          2.57
  2    Architecture and Precision Production Trades                                        94,720           488,375              5.16
  3    Biology, Physical Sciences, and Science Technology                                 262,816           555,718              2.11
  4    Business Management, Marketing, and Administrative Services                        186,680           241,268              1.29
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      44,224           320,901              7.26
  7    Computer and Information Sciences                                                   96,056           601,370              6.26
  8    Construction Trades                                                                 16,960           135,125              7.97
  9    Consumer and Homemaking Education                                                  127,621           342,548              2.68
 10    Engineering                                                                            432                11              0.03
 11    Engineering Related                                                                194,296           657,316              3.38
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 327,065           659,885              2.02
 13    Foreign Languages                                                                   71,396           147,005              2.06
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              38,736           113,706              2.94
 15    Health Occupations - Dental Hygiene                                                 44,644           256,529              5.75
 16    Health Occupations - Other                                                         187,497           909,474              4.85
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        247,040           867,811              3.51
 20    Mechanics and Repairers - Automotive                                               130,704           366,412              2.80
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            71,528           139,325              1.95
 22    Mechanics and Repairers - Electronics                                               82,032            18,967              0.23
 23    Physical Education and Fitness                                                       6,480               159              0.02
 24    Protective Services and Public Administration                                       98,680            90,335              0.92
 25    Psychology, Social Sciences, and History                                           338,928           507,673              1.50
 26    Visual and Performing Arts                                                         115,728           120,637              1.04
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,817,543     $    7,626,017    $         2.71
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,789,181   $          0.99
           Student Services                                                                                         2,337,358              0.83
           Academic Support                                                                                         1,094,031              0.39
           Research                                                                                                   136,998              0.05
           Scholarships and Fellowships                                                                             1,027,463              0.36
           Equipment Depreciation                                                                                     378,244              0.13
           Local Benefits                                                                                             203,101              0.07
                                                      Total                                   2,817,543    $      7,966,376     $         2.83

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     10,645,836     $         622,323    $      2,077,050     $     13,345,209
          Research                                                         124,032                                  124,032              248,064
          Public Service                                                   343,501                                  411,097              754,598
          Academic Support                                                 883,102                                  210,929            1,094,031
          Student Services                                               1,832,961                                  504,397            2,337,358
          Instructional Support                                          1,952,439                                  836,742            2,789,181
          Operation and Maintenance of Plant                             1,152,061               620,417          2,349,625            4,122,103
          Scholarships and Fellowships                                           -                                1,027,463            1,027,463
          Other                                                                                  203,101                                 203,101
                                                          Total $       16,933,932    $        1,242,740   $        7,541,335   $     25,718,007

          Depreciation Expense - Equipment                                                                            378,244             378,244

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
009932 Texas State Technical College-West Texas
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        32,505            367,710               11.31
   3     Biology, Physical Sciences, and Science Technology                                     864              8,148                9.43
   4     Business Management, Marketing, and Administrative Services                        368,610          3,077,643                8.35
   5     Career Pilot                                                                         1,208              5,606                4.64
   6     Communications                                                                       9,136            103,349               11.31
   7     Computer and Information Sciences                                                  125,194          1,045,286                8.35
   8     Construction Trades                                                                 11,440            129,415               11.31
   9     Consumer and Homemaking Education                                                   19,184            217,018               11.31
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                104,548          1,455,628               13.92
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  74,792            705,246                9.43
  13     Foreign Languages                                                                    4,328             40,812                9.43
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,048            276,944                9.22
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         122,839          1,132,173                9.22
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            249,032          2,295,260                9.22
  19     Mathematics                                                                         66,304            625,210                9.43
  20     Mechanics and Repairers - Automotive                                                48,544            474,350                9.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            85,492            835,389                9.77
  22     Mechanics and Repairers - Electronics                                                  384              4,343               11.31
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       47,490            396,507                8.35
  25     Psychology, Social Sciences, and History                                            26,976            254,367                9.43
  26     Visual and Performing Arts                                                          32,368            270,253                8.35
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,461,286     $   13,720,657     $           9.39
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        32,505           129,646            3.99
  3    Biology, Physical Sciences, and Science Technology                                     864             1,262            1.46
  4    Business Management, Marketing, and Administrative Services                        368,610           431,030            1.17
  5    Career Pilot                                                                         1,208               -
  6    Communications                                                                       9,136            36,438            3.99
  7    Computer and Information Sciences                                                  125,194           146,395            1.17
  8    Construction Trades                                                                 11,440            45,629            3.99
  9    Consumer and Homemaking Education                                                   19,184            76,516            3.99
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                104,548           288,305            2.76
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  74,792           109,162            1.46
 13    Foreign Languages                                                                    4,328             6,318            1.46
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,048            44,702            1.49
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         122,839           182,745            1.49
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            249,032           370,481            1.49
 19    Mathematics                                                                         66,304            96,775            1.46
 20    Mechanics and Repairers - Automotive                                                48,544            75,362            1.55
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            85,492           132,721            1.55
 22    Mechanics and Repairers - Electronics                                                  384             1,530            3.98
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       47,490            55,531            1.17
 25    Psychology, Social Sciences, and History                                            26,976            39,372            1.46
 26    Visual and Performing Arts                                                          32,368            37,850            1.17
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,461,286     $    2,307,770    $       1.58
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        32,505            87,227            2.68
  3    Biology, Physical Sciences, and Science Technology                                     864             2,877            3.33
  4    Business Management, Marketing, and Administrative Services                        368,610           936,103            2.54
  5    Career Pilot                                                                         1,208               -
  6    Communications                                                                       9,136            24,516            2.68
  7    Computer and Information Sciences                                                  125,194           317,937            2.54
  8    Construction Trades                                                                 11,440            30,699            2.68
  9    Consumer and Homemaking Education                                                   19,184            51,480            2.68
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                104,548           682,175            6.52
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  74,792           249,017            3.33
 13    Foreign Languages                                                                    4,328            14,410            3.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,048            92,806            3.09
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         122,839           379,402            3.09
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            249,032           769,163            3.09
 19    Mathematics                                                                         66,304           220,756            3.33
 20    Mechanics and Repairers - Automotive                                                48,544           173,723            3.58
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            85,492           305,948            3.58
 22    Mechanics and Repairers - Electronics                                                  384             1,031            2.68
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       47,490           120,602            2.54
 25    Psychology, Social Sciences, and History                                            26,976            89,815            3.33
 26    Visual and Performing Arts                                                          32,368            82,201            2.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,461,286     $    4,631,888    $       3.17
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        1,676,070   $          1.15
           Student Services                                                                                         2,072,608              1.42
           Academic Support                                                                                         1,874,590              1.28
           Research                                                                                                    65,009              0.04
           Scholarships and Fellowships                                                                               803,842              0.55
           Equipment Depreciation                                                                                     181,970              0.12
           Local Benefits                                                                                             106,910              0.07
                                                      Total                                   1,461,286    $      6,780,999     $         4.64

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       5,436,190    $         274,478    $      1,233,808     $      6,944,476
          Research                                                          62,854                                   62,854              125,708
          Public Service                                                   680,700                                  505,377            1,186,077
          Academic Support                                                 918,001                                  956,589            1,874,590
          Student Services                                               1,579,490                                  493,118            2,072,608
          Instructional Support                                          1,456,195                                  219,875            1,676,070
          Operation and Maintenance of Plant                               943,304                29,692          1,535,892            2,508,888
          Scholarships and Fellowships                                           -                                  803,842              803,842
          Other                                                                                  106,910                                 106,910
                                                          Total $       11,076,734    $          304,170   $        5,811,355   $     17,192,259

          Depreciation Expense - Equipment                                                                            181,970             181,970

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
033965 Texas State Technical Collage-Marshall
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                            672   $          7,436   $         11.07
   2     Architecture and Precision Production Trades                                        44,426            630,255             14.19
   3     Biology, Physical Sciences, and Science Technology                                  17,458            152,061              8.71
   4     Business Management, Marketing, and Administrative Services                         31,192            264,504              8.48
   5     Career Pilot                                                                            96                553              5.76
   6     Communications                                                                       5,528             61,171             11.07
   7     Computer and Information Sciences                                                   71,328            604,854              8.48
   8     Construction Trades                                                                 15,584            172,446             11.07
   9     Consumer and Homemaking Education                                                       48                531             11.07
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                129,104          1,483,908             11.49
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  46,152            448,302              9.71
  13     Foreign Languages                                                                       80                664              8.30
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                             120              1,326             11.05
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                         38,800            399,112             10.29
  20     Mechanics and Repairers - Automotive                                                 2,160             26,538             12.29
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,976            343,706             12.29
  22     Mechanics and Repairers - Electronics                                                9,152            101,273             11.07
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                           48                406              8.47
  25     Psychology, Social Sciences, and History                                            16,544            118,057              7.14
  26     Visual and Performing Arts                                                           5,760             48,844              8.48
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             462,228     $    4,865,946     $        10.53
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            672   $           474   $          0.71
  2    Architecture and Precision Production Trades                                        44,426            83,309              1.88
  3    Biology, Physical Sciences, and Science Technology                                  17,458            10,719              0.61
  4    Business Management, Marketing, and Administrative Services                         31,192            35,622              1.14
  5    Career Pilot                                                                            96               -
  6    Communications                                                                       5,528             3,899              0.71
  7    Computer and Information Sciences                                                   71,328            81,461              1.14
  8    Construction Trades                                                                 15,584            10,991              0.71
  9    Consumer and Homemaking Education                                                       48                34              0.71
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                129,104           163,238              1.26
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  46,152            32,152              0.70
 13    Foreign Languages                                                                       80                48              0.60
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                             120                85              0.71
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         38,800            28,055              0.72
 20    Mechanics and Repairers - Automotive                                                 2,160             6,779              3.14
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,976            87,802              3.14
 22    Mechanics and Repairers - Electronics                                                9,152             6,455              0.71
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                           48                54              1.13
 25    Psychology, Social Sciences, and History                                            16,544             4,621              0.28
 26    Visual and Performing Arts                                                           5,760             6,578              1.14
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             462,228     $      562,376    $         1.22
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            672   $         3,091   $          4.60
  2    Architecture and Precision Production Trades                                        44,426           291,052              6.55
  3    Biology, Physical Sciences, and Science Technology                                  17,458            40,784              2.34
  4    Business Management, Marketing, and Administrative Services                         31,192            49,216              1.58
  5    Career Pilot                                                                            96               -
  6    Communications                                                                       5,528            25,431              4.60
  7    Computer and Information Sciences                                                   71,328           112,543              1.58
  8    Construction Trades                                                                 15,584            71,691              4.60
  9    Consumer and Homemaking Education                                                       48               221              4.60
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                129,104           577,030              4.47
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  46,152           150,314              3.26
 13    Foreign Languages                                                                       80               155              1.94
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                             120               550              4.58
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         38,800           147,569              3.80
 20    Mechanics and Repairers - Automotive                                                 2,160             7,317              3.39
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            27,976            94,762              3.39
 22    Mechanics and Repairers - Electronics                                                9,152            42,102              4.60
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                           48                76              1.58
 25    Psychology, Social Sciences, and History                                            16,544            18,142              1.10
 26    Visual and Performing Arts                                                           5,760             9,088              1.58
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             462,228     $    1,641,134    $         3.55
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $         698,939    $          1.51
           Student Services                                                                                          736,916               1.59
           Academic Support                                                                                          579,376               1.25
           Research                                                                                                  161,240               0.35
           Scholarships and Fellowships                                                                              289,490               0.63
           Equipment Depreciation                                                                                    136,422               0.30
           Local Benefits                                                                                             60,053               0.13
                                                      Total                                     462,228    $      2,662,436     $         5.76

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       1,689,890    $          44,800    $       468,887      $      2,203,577
          Research                                                         142,444                                 142,444               284,888
          Public Service                                                   242,096                                 193,921               436,017
          Academic Support                                                 489,081                                  90,295               579,376
          Student Services                                                 508,131                                 228,785               736,916
          Instructional Support                                            622,468                                  76,471               698,939
          Operation and Maintenance of Plant                               376,863                26,420           347,893               751,176
          Scholarships and Fellowships                                           -                                 289,490               289,490
          Other                                                                                   60,053                                  60,053
                                                          Total $        4,070,973    $           71,220   $        1,838,186   $      5,980,379

          Depreciation Expense - Equipment                                                                            136,422             136,422

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
003634 Texas State Technical College-Waco
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         54,256   $        522,024   $          9.62
   2     Architecture and Precision Production Trades                                       346,176          2,798,974              8.09
   3     Biology, Physical Sciences, and Science Technology                                  77,792            765,505              9.84
   4     Business Management, Marketing, and Administrative Services                        122,438            828,925              6.77
   5     Career Pilot                                                                        47,136          1,311,134             27.82
   6     Communications                                                                     163,600          1,390,296              8.50
   7     Computer and Information Sciences                                                  323,376          2,856,214              8.83
   8     Construction Trades                                                                107,841            848,882              7.87
   9     Consumer and Homemaking Education                                                   82,291            701,633              8.53
  10     Engineering                                                                          2,800             37,180             13.28
  11     Engineering Related                                                                642,835          5,709,922              8.88
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 317,680          2,246,124              7.07
  13     Foreign Languages                                                                    7,776             64,370              8.28
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             167,419          1,036,663              6.19
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          47,088            175,363              3.72
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        206,832          1,739,046              8.41
  20     Mechanics and Repairers - Automotive                                               417,280          3,128,179              7.50
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           312,512          2,490,753              7.97
  22     Mechanics and Repairers - Electronics                                              214,753          2,205,635             10.27
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       23,408            215,992              9.23
  25     Psychology, Social Sciences, and History                                            66,880            525,114              7.85
  26     Visual and Performing Arts                                                         148,764            939,737              6.32
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,900,933     $   32,537,666     $         8.34
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         54,256   $        163,963   $          3.02
  2    Architecture and Precision Production Trades                                       346,176            946,711              2.73
  3    Biology, Physical Sciences, and Science Technology                                  77,792            178,639              2.30
  4    Business Management, Marketing, and Administrative Services                        122,438            191,075              1.56
  5    Career Pilot                                                                        47,136            883,599             18.75
  6    Communications                                                                     163,600            390,958              2.39
  7    Computer and Information Sciences                                                  323,376            740,889              2.29
  8    Construction Trades                                                                107,841            182,702              1.69
  9    Consumer and Homemaking Education                                                   82,291            199,669              2.43
 10    Engineering                                                                          2,800              3,970              1.42
 11    Engineering Related                                                                642,835          1,613,002              2.51
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 317,680            511,125              1.61
 13    Foreign Languages                                                                    7,776             18,248              2.35
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             167,419            263,366              1.57
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          47,088             38,973              0.83
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        206,832            435,435              2.11
 20    Mechanics and Repairers - Automotive                                               417,280            709,137              1.70
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           312,512            640,477              2.05
 22    Mechanics and Repairers - Electronics                                              214,753            422,523              1.97
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       23,408             27,331              1.17
 25    Psychology, Social Sciences, and History                                            66,880            153,810              2.30
 26    Visual and Performing Arts                                                         148,764            239,313              1.61
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,900,933     $    8,954,915     $         2.30
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         54,256   $        205,220   $          3.78
  2    Architecture and Precision Production Trades                                       346,176            877,075              2.53
  3    Biology, Physical Sciences, and Science Technology                                  77,792            367,724              4.73
  4    Business Management, Marketing, and Administrative Services                        122,438            292,939              2.39
  5    Career Pilot                                                                        47,136            294,752              6.25
  6    Communications                                                                     163,600            538,472              3.29
  7    Computer and Information Sciences                                                  323,376          1,204,365              3.72
  8    Construction Trades                                                                107,841            362,389              3.36
  9    Consumer and Homemaking Education                                                   82,291            270,148              3.28
 10    Engineering                                                                          2,800             25,322              9.04
 11    Engineering Related                                                                642,835          2,286,035              3.56
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 317,680            840,085              2.64
 13    Foreign Languages                                                                    7,776             24,217              3.11
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             167,419            301,673              1.80
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          47,088              3,742              0.08
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        206,832            720,959              3.49
 20    Mechanics and Repairers - Automotive                                               417,280          1,243,552              2.98
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           312,512            969,921              3.10
 22    Mechanics and Repairers - Electronics                                              214,753          1,178,146              5.49
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       23,408            122,720              5.24
 25    Psychology, Social Sciences, and History                                            66,880            182,901              2.73
 26    Visual and Performing Arts                                                         148,764            281,351              1.89
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,900,933     $   12,593,708     $         3.23
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        3,668,885   $          0.94
           Student Services                                                                                         2,132,481              0.55
           Academic Support                                                                                         1,452,864              0.37
           Research                                                                                                   260,233              0.07
           Scholarships and Fellowships                                                                             2,491,561              0.64
           Equipment Depreciation                                                                                     797,073              0.20
           Local Benefits                                                                                             185,946              0.05
                                                      Total                                   3,900,933    $     10,989,043     $         2.82

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $     16,573,614     $        1,091,202   $      4,118,197     $     21,783,013
          Research                                                         209,160                                  209,160              418,320
          Public Service                                                   521,085                                  929,564            1,450,649
          Academic Support                                                 942,708                                  510,156            1,452,864
          Student Services                                               1,754,345                                  378,136            2,132,481
          Instructional Support                                          2,498,041                                1,170,844            3,668,885
          Operation and Maintenance of Plant                             1,693,293               931,751          3,148,937            5,773,981
          Scholarships and Fellowships                                           -                                2,491,561            2,491,561
          Other                                                                                  185,946                                 185,946
                                                          Total $       24,192,246    $        2,022,953   $       12,956,555   $     39,171,754

          Depreciation Expense - Equipment                                                                            797,073             797,073

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
036273 Lamar Institute of Technology
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        61,064            759,967               12.45
   3     Biology, Physical Sciences, and Science Technology                                 213,100          2,652,118               12.45
   4     Business Management, Marketing, and Administrative Services                        126,736          1,577,282               12.45
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   76,255            949,025               12.45
   8     Construction Trades                                                                 25,008            311,235               12.45
   9     Consumer and Homemaking Education                                                   13,517            168,224               12.45
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                230,408          2,867,522               12.45
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,824          1,217,460               12.45
  13     Foreign Languages                                                                      -                  -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                 36,944            459,783               12.45
  16     Health Occupations - Other                                                         139,089          1,731,019               12.45
  17     Health Occupations - Respiratory Therapy                                            53,264            662,892               12.45
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                         89,808          1,117,698               12.45
  20     Mechanics and Repairers - Automotive                                                 1,008             12,544               12.44
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,148            611,667               12.45
  22     Mechanics and Repairers - Electronics                                               35,136            437,281               12.45
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                      210,071          2,614,419               12.45
  25     Psychology, Social Sciences, and History                                            42,176            524,898               12.45
  26     Visual and Performing Arts                                                          42,240            525,694               12.45
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,542,796     $   19,200,729     $          12.45
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        61,064           228,359            3.74
  3    Biology, Physical Sciences, and Science Technology                                 213,100           796,922            3.74
  4    Business Management, Marketing, and Administrative Services                        126,736           473,950            3.74
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   76,255           285,168            3.74
  8    Construction Trades                                                                 25,008            93,522            3.74
  9    Consumer and Homemaking Education                                                   13,517            50,549            3.74
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                230,408           861,647            3.74
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,824           365,828            3.74
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 36,944           138,158            3.74
 16    Health Occupations - Other                                                         139,089           520,145            3.74
 17    Health Occupations - Respiratory Therapy                                            53,264           199,189            3.74
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         89,808           335,851            3.74
 20    Mechanics and Repairers - Automotive                                                 1,008             3,769            3.74
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,148           183,797            3.74
 22    Mechanics and Repairers - Electronics                                               35,136           131,396            3.74
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                      210,071           785,593            3.74
 25    Psychology, Social Sciences, and History                                            42,176           157,724            3.74
 26    Visual and Performing Arts                                                          42,240           157,963            3.74
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,542,796     $    5,769,530    $       3.74
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        61,064           219,194            3.59
  3    Biology, Physical Sciences, and Science Technology                                 213,100           764,939            3.59
  4    Business Management, Marketing, and Administrative Services                        126,736           454,928            3.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   76,255           273,723            3.59
  8    Construction Trades                                                                 25,008            89,768            3.59
  9    Consumer and Homemaking Education                                                   13,517            48,520            3.59
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                230,408           827,067            3.59
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  97,824           351,147            3.59
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 36,944           132,613            3.59
 16    Health Occupations - Other                                                         139,089           499,270            3.59
 17    Health Occupations - Respiratory Therapy                                            53,264           191,195            3.59
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         89,808           322,373            3.59
 20    Mechanics and Repairers - Automotive                                                 1,008             3,618            3.59
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,148           176,420            3.59
 22    Mechanics and Repairers - Electronics                                               35,136           126,123            3.59
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                      210,071           754,066            3.59
 25    Psychology, Social Sciences, and History                                            42,176           151,394            3.59
 26    Visual and Performing Arts                                                          42,240           151,624            3.59
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,542,796     $    5,537,982    $       3.59
                                                                                                                                  Expense per
                             Allocated Administrative Expense                             Contact Hours         Expense          Contact Hour
           Institutional Support                                                                           $        2,824,050   $          1.83
           Student Services                                                                                         1,160,419              0.75
           Academic Support                                                                                           283,067              0.18
           Research                                                                                                       -                 -
           Scholarships and Fellowships                                                                             2,212,496              1.43
           Equipment Depreciation                                                                                     940,706              0.61
           Local Benefits                                                                                             472,479              0.31
                                                      Total                                   1,542,796    $      7,893,217     $         5.12

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits     Other Expenses             Total
          Instruction                                            $       6,837,015    $        1,335,851   $      3,134,646     $     11,307,512
          Research                                                               -                                        -                    -
          Public Service                                                   312,476                                  844,464            1,156,940
          Academic Support                                                 239,590                                   43,477              283,067
          Student Services                                                 485,903                                  674,516            1,160,419
          Instructional Support                                          1,370,803                                1,453,247            2,824,050
          Operation and Maintenance of Plant                               314,142                74,398          1,602,749            1,991,289
          Scholarships and Fellowships                                      51,442                                2,212,496            2,263,938
          Other                                                                                  472,479                                 472,479
                                                          Total $        9,611,371    $        1,410,249   $        9,965,595   $     20,987,215

          Depreciation Expense - Equipment                                                                            940,706             940,706

Each year, the Texas Higher Education Coordinating Board revises the Texas Public Community and Technical Colleges Expense per Contact Hour
Rates used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB). The Report of Fundable
Operating Expenses (RFOE), completed by the institutions, collects departmental operating expense, faculty salaries, institutional support, student
services, academic support, research, scholarships and fellowships, equipment depreciation, and local benefits for input into this summary using
Annual Financial Report (AFR) Schedule B, which ties to the AFR Statement of Revenues, Expenses and Changes in Net Assets (SRECNA). The RFOE
subcategorizes the expenditures collected in Schedule B funded with unrestricted funds, totals them for all institutions, and divides them by the
statewide contact hours to determine rates by discipline.
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2008
023582 Lamar State College-Orange
                                                                                                                                      0
                                   Total Expense by                                                                     Expense per
 Fund                                  Discipline                                   Contact Hours       Expense        Contact Hour
   1     Agriculture                                                                           -    $              -
   2     Architecture and Precision Production Trades                                          -                   -
   3     Biology, Physical Sciences, and Science Technology                                    -                   -
   4     Business Management, Marketing, and Administrative Services                           -                   -
   5     Career Pilot                                                                          -                   -
   6     Communications                                                                        -                   -
   7     Computer and Information Sciences                                                     -                   -
   8     Construction Trades                                                                   -                   -
   9     Consumer and Homemaking Education                                                     -                   -
  10     Engineering                                                                           -                   -
  11     Engineering Related                                                                   -                   -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
  13     Foreign Languages                                                                     -                   -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
  15     Health Occupations - Dental Hygiene                                                   -                   -
  16     Health Occupations - Other                                                            -                   -
  17     Health Occupations - Respiratory Therapy                                              -                   -
  18     Health Occupations - Vocational Nursing                                               -                   -
  19     Mathematics                                                                           -                   -
  20     Mechanics and Repairers - Automotive                                                  -                   -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
  22     Mechanics and Repairers - Electronics                                                 -                   -
  23     Physical Education and Fitness                                                        -                   -
  24     Protective Services and Public Administration                                         -                   -
  25     Psychology, Social Sciences, and History                                              -                   -
  26     Visual and Performing Arts                                                            -                   -
  28     Developmental Education - Math                                                        -                   -
  29     Developmental Education - Reading/Writing                                             -                   -
                                                        Total                                 -     $             -
                       Departmental Operating Expense by                                                              Expense per
Fund                               Discipline                                     Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing                                               -                   -
 19    Mathematics                                                                           -                   -
 20    Mechanics and Repairers - Automotive                                                  -                   -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation              -                   -
 22    Mechanics and Repairers - Electronics                                                 -                   -
 23    Physical Education and Fitness                                                        -                   -
 24    Protective Services and Public Administration                                         -                   -
 25    Psychology, Social Sciences, and History                                              -                   -
 26    Visual and Performing Arts                                                            -                   -
 28    Developmental Education - Math                                                        -                   -
 29    Developmental Education - Reading/Writing                                             -                   -
                                                      Total                                 -     $             -
                                Faculty Salaries by                                                                   Expense per
Fund                                Discipline                                    Contact Hours       Expense        Contact Hour
  1    Agriculture                                                                           -    $              -
  2    Architecture and Precision Production Trades                                          -                   -
  3    Biology, Physical Sciences, and Science Technology                                    -                   -
  4    Business Management, Marketing, and Administrative Services                           -                   -
  5    Career Pilot                                                                          -                   -
  6    Communications                                                                        -                   -
  7    Computer and Information Sciences                                                     -                   -
  8    Construction Trades                                                                   -                   -
  9    Consumer and Homemaking Education                                                     -                   -
 10    Engineering                                                                           -                   -
 11    Engineering Related                                                                   -                   -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                    -                   -
 13    Foreign Languages                                                                     -                   -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                -                   -
 15    Health Occupations - Dental Hygiene                                                   -                   -
 16    Health Occupations - Other                                                            -                   -
 17    Health Occupations - Respiratory Therapy                                              -                   -
 18    Health Occupations - Vocational Nursing