_FY_ 2002 - Texas Higher Education Coordinating Board

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					Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
Summary of Expense divided Contact Hours
Contact Hours for fall 2001 and spring and summer 2002
                                  Total Expense by                                                             Expense per
  Fund                                 Discipline                           Contact Hours    Expense          Contact Hour
    1    Agriculture                                                            1,297,917 $ 10,808,271.14   $           7.58
    2    Architecture and Precision Production Trades                           5,337,464      41,537,480               7.27
    3    Biology, Physical Sciences, and Science Technology                    21,386,245     143,911,292               6.04
    4    Business Management, Marketing, and Administrative Services           17,510,354     123,365,850               6.46
    5    Career Pilot                                                             346,275       4,924,803              11.03
    6    Communications                                                         2,228,317      22,142,626               7.26
    7    Computer and Information Sciences                                     13,976,136     113,242,159               6.92
    8    Construction Trades                                                    2,022,773      15,819,754               6.75
    9    Consumer and Homemaking Education                                      7,145,515      44,674,826               5.51
   10    Engineering                                                              349,597       3,465,380               8.54
   11    Engineering Related                                                    5,869,860      46,743,832               6.89
   12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary    37,811,194     250,641,556               5.94
   13    Foreign Languages                                                      4,209,048      28,301,619               6.06
   14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.        5,324,846      55,573,932               9.81
   15    Health Occupations - Dental Hygiene                                      394,050       5,337,308              12.22
   16    Health Occupations - Other                                             9,742,406      75,108,775               6.55
   17    Health Occupations - Respiratory Therapy                                 521,318       6,058,447              11.94
   18    Health Occupations - Vocational Nursing                                4,787,228      34,815,669               6.66
   19    Mathematics                                                           25,606,500     158,663,361               5.55
   20    Mechanics and Repairers - Automotive                                   3,038,239      25,328,960               7.62
   21    Mechanics and Repairers - Diesel, Aviation Mechanics, and              2,725,556      25,977,428               8.76
   22    Mechanics and Repairers - Electronics                                    623,607       7,663,830               8.36
   23    Physical Education and Fitness                                         5,201,681      42,556,322               7.32
   24    Protective Services and Public Administration                          6,239,133      45,602,181               6.34
   25    Psychology, Social Sciences, and History                              33,944,505     200,660,757               5.32
   26    Visual and Performing Arts                                            10,292,935      85,888,344               7.50
   28    Developmental Education - Math                                               -               -
   29    Developmental Education - Reading/Writing                                    -               -
                                                     Total                    227,932,699 $ 1,618,814,762   $           6.43
                    Departmental Operating Expense by                                                             Expense per
Fund                            Discipline                                    Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,297,917 $      2,219,987   $           0.90
  2    Architecture and Precision Production Trades                               5,337,464        7,494,075               1.07
  3    Biology, Physical Sciences, and Science Technology                        21,386,245       18,410,215               0.53
  4    Business Management, Marketing, and Administrative Services               17,510,354       14,959,804               0.61
  5    Career Pilot                                                                 346,275        2,285,703               3.60
  6    Communications                                                             2,228,317        8,346,215               1.07
  7    Computer and Information Sciences                                         13,976,136       21,104,437               0.83
  8    Construction Trades                                                        2,022,773        3,453,127               0.95
  9    Consumer and Homemaking Education                                          7,145,515        6,090,167               0.59
 10    Engineering                                                                  349,597          658,048               0.99
 11    Engineering Related                                                        5,869,860        8,441,960               0.90
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        37,811,194       22,400,854               0.34
 13    Foreign Languages                                                          4,209,048        2,042,014               0.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            5,324,846        5,457,852               0.93
 15    Health Occupations - Dental Hygiene                                          394,050          992,635               1.82
 16    Health Occupations - Other                                                 9,742,406       10,653,457               0.77
 17    Health Occupations - Respiratory Therapy                                     521,318          686,472               1.20
 18    Health Occupations - Vocational Nursing                                    4,787,228        2,715,698               0.53
 19    Mathematics                                                               25,606,500       10,829,977               0.34
 20    Mechanics and Repairers - Automotive                                       3,038,239        4,670,113               1.19
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,725,556       11,251,625               2.44
 22    Mechanics and Repairers - Electronics                                        623,607        1,503,772               1.83
 23    Physical Education and Fitness                                             5,201,681        5,239,218               0.66
 24    Protective Services and Public Administration                              6,239,133        7,943,256               0.71
 25    Psychology, Social Sciences, and History                                  33,944,505        9,359,493               0.14
 26    Visual and Performing Arts                                                10,292,935       11,704,958               0.97
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   227,932,699 $    200,915,132   $           0.67
                             Faculty Salaries by                                                                  Expense per
Fund                             Discipline                                   Contact Hours     Expense          Contact Hour
  1    Agriculture                                                                1,297,917 $      4,318,000   $           3.76
  2    Architecture and Precision Production Trades                               5,337,464       16,482,584               3.28
  3    Biology, Physical Sciences, and Science Technology                        21,386,245       55,138,070               2.59
  4    Business Management, Marketing, and Administrative Services               17,510,354       50,795,130               2.93
  5    Career Pilot                                                                 346,275        1,499,819               4.51
  6    Communications                                                             2,228,317        6,465,012               3.27
  7    Computer and Information Sciences                                         13,976,136       46,154,757               3.17
  8    Construction Trades                                                        2,022,773        5,711,490               2.88
  9    Consumer and Homemaking Education                                          7,145,515       15,075,159               2.00
 10    Engineering                                                                  349,597        1,657,121               4.63
 11    Engineering Related                                                        5,869,860       18,989,412               3.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary        37,811,194      103,837,876               2.68
 13    Foreign Languages                                                          4,209,048       12,411,392               2.83
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc.            5,324,846       32,596,774               5.96
 15    Health Occupations - Dental Hygiene                                          394,050        3,048,207               7.48
 16    Health Occupations - Other                                                 9,742,406       32,401,772               2.86
 17    Health Occupations - Respiratory Therapy                                     521,318        3,656,784               7.82
 18    Health Occupations - Vocational Nursing                                    4,787,228       16,349,485               3.21
 19    Mathematics                                                               25,606,500       63,585,292               2.29
 20    Mechanics and Repairers - Automotive                                       3,038,239       10,662,719               3.51
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and                  2,725,556        5,758,436               3.40
 22    Mechanics and Repairers - Electronics                                        623,607        4,108,325               3.61
 23    Physical Education and Fitness                                             5,201,681       20,203,024               3.74
 24    Protective Services and Public Administration                              6,239,133       17,131,518               2.71
 25    Psychology, Social Sciences, and History                                  33,944,505       79,620,254               2.26
 26    Visual and Performing Arts                                                10,292,935       40,318,542               3.61
 28    Developmental Education - Math                                                   -                -
 29    Developmental Education - Reading/Writing                                        -                -
                                                                        Total   227,932,699 $    667,976,954   $           2.84
                                                                                                                           Expense per
                           Allocated Administrative Expense                       Contact Hours        Expense            Contact Hour
           Institutional Support                                                                   $    314,868,360     $           1.26
           Student Services                                                                             162,446,116                 0.62
           Library                                                                                       62,692,341                 0.23
           Instructional Administration                                                                  93,904,938                 0.40
           Organized Activities                                                                           2,816,481                 0.03
           Equipment Depreciation                                                                                 0                  -
           Local Benefits                                                                               113,194,440                 0.38
                                                                          Total     227,932,699    $    749,922,676     $           2.92

          Annual Financial Report - Schedule B
                                                          Salaries and
              Unrestricted - Educational Activities          Wages                Local Benefits   Other Expenses            Total
          Instruction                                   $    667,976,954          $          -     $            -       $    667,976,954
          Research                                                     -                       -                  -                    -
          Public Service                                               -                       -                  -                    -
          Academic Support                                             -                       -                  -                    -
          Student Services                                             -                       -                  -                    -
          Instructional Support                                        -                       -                  -                    -
          Operation and Maintenance of Plant                           -                       -                  -                    -
          Scholarships and Fellowships                                 -                       -          2,816,481            2,816,481
          Other                                                        -             113,194,440                  -          113,194,440
                                                  Total $    667,976,954          $          -     $      2,816,481     $    670,793,435

          Depreciation Expense - Equipment                                   -                 -                    0                    0

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) 2002
Rate History                                                                        Year over Year Change
               Expense per Contact Hour by
Fund                      Discipline                    2002   2001   2000   1999     2002     2001    2000
  1   Agriculture                                       $ 7.58 $ 7.00 $ 6.67 $ 6.81     8.3%     4.9%    -2.1%
  2   Architecture and Precision Production Trades        7.27   7.56   6.83   6.64    -3.8%    10.7%     2.9%
      Biology, Physical Sciences, and Science
  3   Technology                                          6.04   5.90   5.69   5.51     2.4%     3.7%     3.3%
      Business Management, Marketing, and
  4   Administrative Services                             6.46   6.07   6.13   6.22     6.4%    -1.0%    -1.4%
  5   Career Pilot                                       11.03  16.04  19.42  18.69   -31.2%   -17.4%     3.9%
  6   Communications                                      7.26   6.99   9.21   8.21     3.9%   -24.1%   12.2%
  7   Computer and Information Sciences                   6.92   6.69   6.32   5.44     3.4%     5.9%   16.2%
  8   Construction Trades                                 6.75   6.12   6.42   5.99    10.3%    -4.7%     7.2%
  9   Consumer and Homemaking Education                   5.51   5.52   5.14   5.35    -0.2%     7.4%    -3.9%
 10 Engineering                                           8.54  11.49   9.83   7.64   -25.7%    16.9%   28.7%
 11 Engineering Related                                   6.89   6.58   6.71   6.42     4.7%    -1.9%     4.5%
      English Language, Lit, Philosophy, Humanities, &
 12 Interdisciplinary                                     5.94   5.75   5.68   5.26     3.3%     1.2%     8.0%
 13 Foreign Languages                                     6.06   5.93   5.81   5.70     2.2%     2.1%     1.9%
      Health Occupations - Dental Assistants, Medical
 14 Lab, and Assoc. Degree Nursing                        9.81   9.73   8.92   9.04     0.8%     9.1%    -1.3%
 15 Health Occupations - Dental Hygiene                  12.22  11.79  12.64  11.21     3.6%    -6.7%   12.8%
 16 Health Occupations - Other                            6.55   6.69   6.26   6.51    -2.1%     6.9%    -3.8%
 17 Health Occupations - Respiratory Therapy             11.94  10.23   8.74   8.64    16.7%    17.0%     1.2%
 18 Health Occupations - Vocational Nursing               6.66   6.59   7.00   5.76     1.1%    -5.9%   21.5%
 19 Mathematics                                           5.55   5.39   5.26   4.96     3.0%     2.5%     6.0%
 20 Mechanics and Repairers - Automotive                  7.62   7.74   7.67   6.49    -1.6%     0.9%   18.2%
      Mechanics and Repairers - Diesel, Aviation
 21 Mechanics, and Transportation Workers                 8.76   7.41   7.82   7.32    18.2%    -5.2%     6.8%
 22 Mechanics and Repairers - Electronics                 8.36   7.41   7.33   6.47    12.8%     1.1%   13.3%
 23 Physical Education and Fitness                        7.32   6.98   6.88   6.21     4.9%     1.5%   10.8%
 24 Protective Services and Public Administration         6.34   5.90   5.58   4.94     7.5%     5.7%   13.0%
 25 Psychology, Social Sciences, and History              5.32   5.27   5.17   4.97     0.9%     1.9%     4.0%
 26 Visual and Performing Arts                            7.50   7.53   7.35   7.33    -0.4%     2.4%     0.3%
 28 Developmental Education - Math                         -      -      -      -
 29 Developmental Education - Reading/Writing              -      -      -      -
                                               Average $ 7.01 $ 7.01 $ 7.02 $ 6.56     -0.1%    -0.1%     6.9%
                                                 Median $ 6.91 $ 6.69 $ 6.69 $ 6.32     3.2%     0.0%     5.9%
                                     Standard Deviation $ 2.68 $ 3.09 $ 3.46 $ 3.25   -13.3%   -10.9%     6.5%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
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                                              857,799     28,593        $129,777,425                   $4,539
Alvin                                               92,741       3,091         14,499,510                    4,690
Amarillo                                           162,581       5,419         30,376,528                    5,605
Angelina                                            97,352       3,245         11,487,947                    3,540
Austin                                             556,125      18,538         84,689,750                    4,569
Blinn                                              296,324       9,877         35,950,337                    3,640
Brazosport                                          70,154       2,338         11,036,876                    4,720
Central Texas                                      209,584       6,986         22,646,717                    3,242
Cisco                                               61,598       2,053          5,692,917                    2,773
Clarendon                                           19,096         637          3,085,996                    4,848
Coastal Bend                                        71,683       2,389         11,794,967                    4,936
College Of The Mainland                             71,946       2,398         16,899,791                    7,047
Collin                                             287,099       9,570         43,339,553                    4,529
Dallas                                           1,054,667      35,156        184,477,034                    5,247
Del Mar                                            211,159       7,039         44,067,318                    6,261
El Paso                                            383,665      12,789         59,393,794                    4,644
Frank Phillips                                      26,338         878          4,397,473                    5,009
Galveston                                           42,083       1,403          9,695,117                    6,911
Grayson                                             77,922       2,597          9,752,816                    3,755
Hill                                                56,231       1,874          7,055,266                    3,764
Houston                                            770,391      25,680        159,256,071                    6,202
Howard                                              53,874       1,796         11,476,411                    6,391
Kilgore                                             99,059       3,302         15,579,836                    4,718
Laredo                                             156,021       5,201         23,741,013                    4,565
Lee                                                126,780       4,226         23,348,832                    5,525
Lonestar                                           561,178      18,706         81,192,145                    4,340
Mclennan                                           146,163       4,872         19,613,115                    4,026
Midland                                             99,661       3,322         18,168,831                    5,469
Navarro                                            108,683       3,623         13,572,332                    3,746
North Central Texas                                107,949       3,598         10,093,422                    2,805
Northeast Texas                                     49,540       1,651          6,753,972                    4,090
Odessa                                              91,241       3,041         16,502,659                    5,426
Panola                                              37,489       1,250          7,970,133                    6,378
Paris                                               71,560       2,385          9,530,694                    3,996
                                         Annual State Funded
                                           Semester Credit                                        Average Expenditure per
               Institution                      Hours           Total FTSE   Total Expenditure             FTSE
Ranger                                                 19,825          661            2,636,042                     3,989
San Jacinto                                           444,007       14,800           67,072,791                     4,532
South Plains                                          178,265        5,942           23,679,148                     3,985
South Texas                                           277,191        9,240           42,911,171                     4,644
Southwest Texas                                        79,094        2,636           11,047,713                     4,190
Tarrant                                               591,331       19,711           84,167,842                     4,270
Temple                                                 70,452        2,348           11,943,590                     5,086
Texarkana                                              79,929        2,664            9,941,064                     3,731
Texas Southmost                                       149,237        4,975           25,732,711                     5,173
Trinity Valley                                        112,567        3,752           13,830,480                     3,686
Tyler                                                 196,283        6,543           25,664,063                     3,923
Vernon                                                 51,197        1,707            7,829,179                     4,588
Victoria                                               78,266        2,609           12,670,553                     4,857
Weatherford                                            68,053        2,268           10,570,263                     4,660
Western Texas                                          26,434          881            4,907,382                     5,569
Wharton                                               114,633        3,821           15,826,904                     4,142
TSTC-Harlingen                                         98,888        3,296           18,091,439                     5,488
TSTC-West Texas                                        49,016        1,634           11,794,583                     7,219
TSTC-Marshall                                          17,175          573            4,646,765                     8,117
TSTC-Waco                                             122,029        4,068           26,801,970                     6,589
Lamar-IOT                                              52,645        1,755           12,642,016                     7,204
Lamar-Orange                                           38,422        1,281            6,092,407                     4,757
Lamar-Port Arthur                                      55,284        1,843           11,398,088                     6,185

Total for Instutions Reporting Expense            10,155,959      338,532      $1,618,814,762                     $4,782
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
Discipline Summary of Expense per Contact Hour by Institution
             Institution         AG     ARCH       SCI        BA     CP          COMM          CS            CNSTR          HE
Alamo                          $ 8.37 $ 6.63 $ 7.46 $ 8.25 $          13.91 $         8.14 $      8.27   $      6.84    $    6.24
Alvin                             4.44     7.31     6.47       6.58                   5.99        6.14                       6.63
Amarillo                          6.88     7.13     6.50       6.72                   7.24        6.57           6.92        6.03
Angelina                          3.60     7.81     4.68       5.09     5.76          8.22        8.10           7.93        4.88
Austin                            3.67    10.15     8.38       9.34                   6.11        9.67          66.85        7.50
Blinn                             9.61     2.65     5.18       7.94                   6.64      10.85                        7.20
Brazosport                                 6.03     6.42       6.55                   6.61        7.77           5.64       12.54
Central Texas                     4.77     6.44     5.33       4.99   23.22           4.31        3.77           3.82        3.53
Cisco                             8.90     4.66     3.49       4.20                               4.05           4.66        3.53
Clarendon                        11.40    15.16     6.44       6.39                   6.60        9.02                       6.24
Coastal Bend                      5.92     6.60     6.58       7.62                   7.32        6.34          16.50        4.53
College Of The Mainland          12.11    26.99     8.24      10.68                 61.60       20.52           13.53       10.67
Collin                            6.17    12.17     6.33       7.67     8.29          6.57        5.95           8.30        6.46
Dallas                           16.44     5.91     7.20       7.46     9.32        12.86         8.63          13.81        5.88
Del Mar                                    8.13     7.46       8.52                 11.63         7.68           6.82        7.88
El Paso                                   17.87     6.17       6.62                 22.65         7.60                       4.89
Frank Phillips                    7.75     4.98     5.68       5.21                   5.20        9.39          26.12        9.85
Galveston                                  7.45     7.72       7.97                 50.64         9.67                       9.27
Grayson                           5.81     7.02     4.59       5.59                   3.07        6.90           3.54        4.52
Hill                              7.75     7.07     5.04       2.71                   4.77        6.71           4.09        3.97
Houston                           9.68     5.99     7.84       7.65                 14.72       15.08            7.52        7.62
Howard                            6.23     6.06     6.22       4.42                   3.29        5.64           6.02        3.91
Kilgore                          10.30     4.76     5.68       5.51                 11.95         4.61           4.12        3.70
Laredo                                              7.32       7.91                   6.43        7.14          10.35
Lee                               5.83     8.51     7.30       6.23     6.15        12.15         8.65          14.69       22.71
Lonestar                         10.32     7.87     7.04       6.77   15.04           6.80        7.55           8.11        6.85
Mclennan                                  67.20     4.52       5.62                   3.89        9.99           4.08        7.47
Midland                          19.05     8.91     6.25       7.98   13.49         12.43         7.66                       6.12
Navarro                           8.41     5.78     4.91       4.88                   8.50        4.95                       4.30
North Central Texas               9.48     8.50     4.48       4.10                               7.73                       3.71
Northeast Texas                   5.86     9.87     6.53       5.94                 16.03         6.91           9.48        4.48
Odessa                            6.36     9.69     6.16       7.12                 11.92         7.53           4.95        7.08
Panola                            9.08    10.87     6.36       9.57                 11.62         9.20        395.86         5.90
Paris                             9.98     7.32     4.03       5.58                 12.34         4.31                       5.39
Ranger                                     7.05     4.87       6.09                   3.89        5.91                       5.83
San Jacinto                       5.37     5.15     5.85       6.30   16.27           9.80        7.68           5.78        6.88
South Plains                      9.84    10.79     5.14       6.77                   9.40        5.70           6.45        4.77
South Texas                      14.78     8.92     8.05       6.84                 37.54       10.16                        6.48
             Institution              AG      ARCH          SCI    BA          CP             COMM          CS            CNSTR       HE
Southwest Texas                        9.38                  5.84   7.89        14.84            8.38          4.08                    5.45
Tarrant                               11.83       11.95      7.51   8.63                         9.61          8.92                    5.81
Temple                                 7.52        9.40      5.83   5.67                         9.42          6.71          3.31      5.24
Texarkana                              8.11        4.06      4.64   4.28                         4.42          5.41          3.57      2.87
Texas Southmost                                    7.70      8.68  13.29                        17.53          7.94          8.73      8.38
Trinity Valley                         6.17        5.12      5.36   6.40                         6.53          3.88          3.98      4.03
Tyler                                  2.99       10.05      5.50   4.24                         8.62          9.73          4.09      4.52
Vernon                                 5.07        9.24      6.01   8.13         5.05            3.65          6.11                    4.80
Victoria                               3.57        6.31      6.96   6.21                         6.82          7.04          9.47      3.88
Weatherford                           10.25        7.51      4.39   5.71                         2.12          5.46          4.79      5.73
Western Texas                          9.47        7.82      9.47   8.12                        15.02          8.39                    5.94
Wharton                                9.55        9.61      6.28   5.74                         7.42          8.37                    6.50
TSTC-Harlingen                        10.34        6.64      6.72   5.20                         5.49          8.01          8.21     14.65
TSTC-West Texas                                    7.95      6.62   5.81                         6.93          6.67          7.09
TSTC-Marshall                          8.47        8.47     10.47   9.05                         8.47          9.05          8.47
TSTC-Waco                              6.52        6.35      7.06   3.39        16.65            7.24          7.80          5.58      7.50
Lamar-IOT                                         10.53     10.53  10.53                                      10.53         10.53     10.53
Lamar-Orange                           7.54                  7.54   7.54                         7.54          7.54                    7.54
Lamar-Port Arthur                                          #### ####                          206.18        206.17                   ####
Total                             $    7.58   $    7.27   $ 6.04 $ 6.46 $       11.03     $      7.26   $      6.92   $      6.75   $ 5.51
Average (Excluding zero values)        8.28        9.44      9.92  10.23        12.33           14.45         11.19         19.25     10.28
High                                  19.05       67.20    206.17 206.17        23.22          206.18        206.17        395.86    206.17
Low (Excluding zero values)            2.99        2.65      3.49   2.71         5.05            2.12          3.77          3.31      2.87
Median (Excluding zero values)         8.24        7.70      6.36   6.58        13.70            7.84          7.66          6.92      5.99

                                                                                        Discipline
                                  AG - Agriculture
                                  ARCH - Architecture and Precision Production Trades
                                  SCI - Biology, Physical Sciences, and Science Technology
                                  BA - Business Management, Marketing, and Administrative Services
                                  CP - Career Pilot
                                  COMM - Communications
                                  CS - Computer and Information Sciences
                                  CNSTR - Construction Trades
                                  HE - Consumer and Homemaking Education
                                  ENG - Engineering
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
Discipline Summary of Expense per Contact Hour by Institution
             Institution        ENG       ENGR         LA       FL     HODA      HODH      HOO       HORT         NUR       MATH
Alamo                          $ 37.33 $     14.71 $ 6.76 $      8.82 $ 12.43             $ 6.83    $ 18.48   $     7.70   $ 6.82
Alvin                                         4.41      6.67     7.35    10.64               7.19     15.29         7.77      5.46
Amarillo                          6.48        6.73      7.45     7.33     7.68     7.88      7.60      7.96         7.86      6.49
Angelina                          6.82        7.93      4.26     5.10     7.49               5.37      7.77         4.92      4.22
Austin                          130.64        5.86      7.13     6.80    14.47              11.58                  12.52      6.76
Blinn                                                   6.58     5.66    12.91    20.77      6.42                   7.96      6.46
Brazosport                                    5.90      6.40     6.58                        7.80                   7.73      5.92
Central Texas                                 4.65      4.64     4.44     8.43               7.03                   5.43      3.51
Cisco                                         4.66      3.84     5.38     6.86               4.64                   4.57      4.09
Clarendon                                     6.92      6.68     6.60                        5.45                             5.84
Coastal Bend                                  5.45      5.91     6.64     3.31    12.04      5.54                   6.33      5.24
College Of The Mainland                      12.58      9.02     8.48  101.28                8.88                             8.33
Collin                                        8.74      6.33     7.07    10.23    29.56      7.30      9.40                   5.27
Dallas                            6.18        5.98      7.28     7.11    11.75               8.34      7.92        14.51      6.45
Del Mar                                       8.77      8.53     8.33    10.82    15.00      8.52     16.27         9.27      8.11
El Paso                           3.85                  6.75     8.01    13.15    14.94     10.06                   3.85      6.27
Frank Phillips                                4.32      4.96     5.59                        3.78                   7.31      5.26
Galveston                                    20.66      7.19     5.96    10.79               8.10                   9.24      6.43
Grayson                           3.68        5.86      5.21     4.85     7.86               4.76                   5.49      4.52
Hill                                          5.63      4.25     4.59                        4.07                   6.33      3.71
Houston                                      12.54      7.74     7.78    13.70               9.13     18.23        11.04      7.28
Howard                                        5.64      5.38     4.20    12.43    12.50      6.11      9.78         7.83      5.26
Kilgore                          44.63        6.56      4.60    11.78     8.93               5.81                   5.28      4.45
Laredo                                                  7.84     6.93    11.20               8.55                   9.30      6.57
Lee                                           5.43      8.44     8.99    11.90               7.05                   9.19      8.42
Lonestar                          7.76        7.51      6.00     5.82    11.27               8.20     11.36         8.27      6.01
Mclennan                                                5.33     4.71     9.74               5.59     11.82         4.86      4.56
Midland                           4.67        7.48      6.86     6.14    11.55               8.68     17.71        10.48      7.40
Navarro                          12.96        8.79      5.00     4.56    10.34               5.81                   6.07      4.77
North Central Texas                           9.08      4.48     5.35     6.97               6.66                   5.08      3.98
Northeast Texas                               5.92      5.75     8.01    10.33               5.06                   7.31      6.05
Odessa                                        8.39      5.99     6.21     9.63               8.35     20.05         6.17      6.34
Panola                                        7.47     11.51    11.12    12.67              13.47                   7.29      6.01
Paris                                         9.82      4.49     4.37    11.82               5.42                   9.61      4.31
Ranger                                                  5.20     3.84                        5.75                   5.21      5.88
San Jacinto                      15.08       11.19      6.21     6.21     8.04               7.88     12.84         6.87      6.00
South Plains                     11.93        9.16      6.25     5.41     7.60               6.05      5.57         5.39      4.91
South Texas                       4.32        6.16      7.03     6.76     9.11               8.85                   8.77      6.21
             Institution              ENG       ENGR          LA      FL           HODA       HODH      HOO       HORT        NUR        MATH
Southwest Texas                                    10.40       5.97    6.33                              18.22                  7.12       5.39
Tarrant                                             9.03       7.69    6.64           13.26    13.02      8.68     14.45                   6.71
Temple                                 6.03         6.03       6.43    7.16           10.01    21.13      8.78     15.11         7.17      7.87
Texarkana                             21.30         3.66       3.83    4.14            7.69     4.17      4.38                   4.20      3.76
Texas Southmost                       19.28         8.51       6.92    7.16           11.70              10.95     16.17         6.17      7.62
Trinity Valley                                      3.34       5.18    5.35            7.05               3.69                   5.52      5.06
Tyler                                  2.63         4.69       4.82    6.31            9.78    11.05      6.12      9.60         6.61      4.86
Vernon                                              5.59       5.78    5.46            6.49               4.85                   5.52      5.69
Victoria                                            5.25       6.39    7.16           11.98               5.45     11.12         6.68      6.45
Weatherford                                         6.44       4.78    5.17            7.98               3.47      7.90         5.88      3.70
Western Texas                                       7.90       7.26   12.78                              11.57                   7.27      7.26
Wharton                                             9.20       6.82    7.12            9.89    12.24      7.25                   8.53      5.32
TSTC-Harlingen                                      6.46       5.49    4.96            6.49     9.12      7.73                             6.11
TSTC-West Texas                                     6.66       5.52    3.43            4.38               6.47                   5.16     10.51
TSTC-Marshall                                       9.62       8.36                                                                        8.36
TSTC-Waco                             10.10         9.22       6.11    3.86            5.71             10.01                              6.28
Lamar-IOT                                          10.53      10.53                             10.53   10.53  10.53                      10.53
Lamar-Orange                                        7.54       7.54    7.54            7.54              7.54                   7.54       7.54
Lamar-Port Arthur                                206.17      #### 206.17                       #### ####                     206.17      ####
Total                             $ 8.54      $     6.89    $ 5.94 $   6.06       $  9.81     $ 12.22 $ 6.55 $ 11.94       $    6.66    $ 5.55
Average (Excluding zero values)    18.72           11.48       9.85   10.10         11.64       26.67   10.96  12.52           11.27       9.56
High                              130.64          206.17     206.17  206.17        101.28      206.17  206.17  20.05          206.17     206.17
Low (Excluding zero values)         2.63            3.34       3.83    3.43          3.31        4.17    3.47   5.57            3.85       3.51
Median (Excluding zero values)      7.76            7.20       6.33    6.33         10.01       12.50    7.22  11.59            7.17       6.01

                                                                                               Discipline
                                              ENGR - Engineering Related
                                              LA - English Language, Lit, Philosophy, Humanities, & Interdisciplinary
                                              FL - Foreign Languages
                                              HODA - Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree Nursing
                                              HODH - Health Occupations - Dental Hygiene
                                              HOO - Health Occupations - Other
                                              HORT - Health Occupations - Respiratory Therapy
                                              NUR - Health Occupations - Vocational Nursing
                                              MATH - Mathematics
                                              AUTO - Mechanics and Repairers - Automotive
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
Discipline Summary of Expense per Contact Hour by Institution
             Institution       AUTO      MECH        ELECT      PE        PA         SS       FA      DEM   DER       Total
Alamo                          $ 7.81 $       7.01 $    29.40 $ 8.51 $      6.63 $ 6.82 $ 8.95                    $     7.50
Alvin                            4.77                            7.55       6.10      5.87     7.96                     6.56
Amarillo                         7.14         7.14       7.10    5.54       6.84      5.65     7.31                     6.86
Angelina                        11.57         8.75               5.52       4.30      3.80     6.41                     5.07
Austin                          11.94                922.32      7.77       7.62      5.97     9.46                     7.93
Blinn                                                            7.06       4.46      5.35     8.42                     6.38
Brazosport                       8.23         9.86               7.91       6.27      6.15     9.75                     6.57
Central Texas                    5.81         4.68       4.24    5.51       3.76      3.25     4.95                     4.57
Cisco                            6.47                   65.74    9.17       6.02      3.47     7.13                     4.47
Clarendon                                                       11.68       6.24      7.07     8.60                     7.76
Coastal Bend                     5.69        20.05      16.01    6.52       7.90      5.75     8.58                     6.42
College Of The Mainland                      23.88              17.43       8.95      7.36    12.73                    10.88
Collin                                                   8.42    8.04       8.99      5.41     9.05                     6.70
Dallas                           9.63         5.85      21.80    8.68       6.16      6.39     9.23                     7.50
Del Mar                          8.60         9.14       7.89    8.05       7.78      7.41    11.84                     8.49
El Paso                          7.42                    6.01   15.51       7.11      6.43     6.54                     6.95
Frank Phillips                   5.08         4.94               7.40       3.83      5.08     6.41                     6.08
Galveston                                    16.48              15.88       8.95      7.59     8.33                     8.43
Grayson                          5.23         2.33       6.16    9.62       6.25      4.47     5.60                     5.44
Hill                             6.27         4.19       7.33    6.96       5.28      4.51     5.51                     4.84
Houston                         11.62        10.32      26.31   13.88      16.25      7.15    10.16                     8.68
Howard                                        3.39       3.27   13.32       5.31      4.41     7.50                     5.70
Kilgore                         13.99        13.98               6.84       6.34      4.37     7.13                     5.53
Laredo                           9.88                    7.14    6.49       7.30      6.07     8.18                     7.44
Lee                              6.59        12.26               8.20      12.04      8.11    10.73                     8.06
Lonestar                         9.00         9.59       9.78    7.78       5.83      6.12     8.33                     6.72
Mclennan                                      2.14               8.12       6.11      3.68     5.80                     5.81
Midland                          8.36        18.18              10.88       6.37      6.43     7.80                     7.74
Navarro                          2.66         6.63               5.84       5.39      4.71     6.31                     5.32
North Central Texas                                              5.69       4.93      3.84     5.21                     4.88
Northeast Texas                  9.83         9.96               6.14       8.25      5.29    10.17                     6.52
Odessa                           6.83        17.03       6.05    6.45       7.55      6.25    10.40                     7.22
Panola                                                           8.52      16.79      7.46     8.33                     8.89
Paris                                                    5.35    5.12                 4.20     6.96                     5.25
Ranger                          11.98                           12.88       6.57      4.35     6.45                     6.06
San Jacinto                      8.77        14.80       4.45    7.46       6.96      5.56     7.70                     6.80
South Plains                     5.50        29.73       8.31    9.45       7.83      5.23     8.60                     6.16
South Texas                     11.23         5.87      33.41   10.38       7.64      6.14     6.77                     7.53
                  Institution          AUTO         MECH          ELECT       PE         PA         SS     FA          DEM       DER       Total
     Southwest Texas                     6.66         21.16          5.66      6.24        6.29      5.46   5.33                             6.41
     Tarrant                            10.95         11.07         14.01      7.86       10.31      5.81   7.73                             7.59
     Temple                              9.07                       23.56      6.78        5.34      5.78  10.59                             7.21
     Texarkana                           4.65          4.44          9.11      2.48        4.39      4.01   3.66                             4.28
     Texas Southmost                     5.36         15.36          7.82     12.03       11.47      7.19   7.45                             8.33
     Trinity Valley                      3.82          8.98                    6.25        4.25      4.88   6.30                             4.97
     Tyler                               7.51         23.29          2.63      8.69        4.61      4.97   7.64                             5.90
     Vernon                             10.67                        3.55      6.25        6.03      5.03   6.12                             5.82
     Victoria                                         26.90                    7.40        6.33      5.75   9.67                             6.77
     Weatherford                                       8.58          4.79      7.24        6.79      4.58   6.89                             5.15
     Western Texas                       8.49          6.04                   13.53       23.70      7.07   9.16                             8.38
     Wharton                             8.86                       15.24      5.95        7.94      5.51   7.98                             6.73
     TSTC-Harlingen                      6.64          8.00          8.06                  5.86      5.31   6.31                             6.54
     TSTC-West Texas                     5.92          6.99          9.39                  4.08      6.31   7.03                             6.35
     TSTC-Marshall                      10.83         11.05          9.05                  9.05      6.21   9.05                             9.11
     TSTC-Waco                           6.21          7.52          6.22                  3.89      6.34   7.25                             7.05
     Lamar-IOT                          10.53         10.53         10.53                 10.53     10.53  10.53                            10.53
     Lamar-Orange                                                              7.54        7.54      7.54   7.54                             7.54
     Lamar-Port Arthur                  ###                                  206.16     206.17     #### ####                               206.17
     Total                             $ 7.62   $      8.76   $      8.36   $ 7.32    $    6.34   $ 5.32 $ 7.50                           $ 6.43
     Average (Excluding zero values)    12.51         11.20         38.17     12.27       10.92      9.26  11.36                            10.29
     High                              206.17         29.73        922.32    206.16      206.17    206.17 206.17                           206.17
     Low (Excluding zero values)         2.66          2.14          2.63      2.48        3.76      3.25   3.66                             4.28
     Median (Excluding zero values)      8.02          9.37          8.06      7.78        6.47      5.75   7.73                             6.72

                                                                                              Discipline
                                                MECH - Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation Workers
ciplinary                                       ELECT - Mechanics and Repairers - Electronics
                                                PE - Physical Education and Fitness
nd Assoc. Degree Nursing                        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) 2002
Discipline Analysis by Institution
Agriculture                1




        Institution          Contact                  Total                    Faculty Salaries               Library                 Institutional Support         Student Services
                              Hours           Expense        per   Hour      Expense       per Hour      Expense      per   Hour       Expense       per Hour      Expense     per Hour
Alamo                            50,000   $        418,622 $        8.37   $     184,365 $      3.69   $     16,500 $        0.33   $       59,500 $      1.19   $     41,500 $      0.83
Alvin                            32,496            144,199          4.44          47,514        1.46          7,474          0.23           35,421        1.09         20,472        0.63
Amarillo                          9,207             63,357          6.88          25,824        2.80          2,394          0.26           14,179        1.54          5,616        0.61
Angelina                          4,863             17,509          3.60           7,118        1.46            778          0.16            2,966        0.61          1,556        0.32
Austin                           76,208            279,566          3.67               -                     18,290          0.24          114,312        1.50         52,584        0.69
Blinn                            29,568            284,202          9.61         146,667        4.96          5,914          0.20           31,046        1.05         15,671        0.53
Brazosport                          -                    -                             -                          -          0.30                -        1.57              -        0.68
Central Texas                    34,952            166,639          4.77          63,112        1.81          4,544          0.13           27,612        0.79         13,282        0.38
Cisco                             8,080             71,877          8.90          50,682        6.27          1,212          0.15            5,979        0.74          5,979        0.74
Clarendon                        41,760            475,946         11.40         191,208        4.58         10,858          0.26          103,147        2.47         30,067        0.72
Coastal Bend                     32,345            191,628          5.92          75,513        2.33         10,350          0.32           36,873        1.14         37,520        1.16
College Of The Mainland          10,464            126,714         12.11          46,940        4.49          4,500          0.43           27,730        2.65         10,569        1.01
Collin                           26,038            160,575          6.17          60,208        2.31         11,717          0.45           35,412        1.36         17,445        0.67
Dallas                           88,780          1,459,648         16.44         548,881        6.18         26,634          0.30          167,794        1.89         63,922        0.72
Del Mar                             -                    -                             -                          -          0.49                -        1.49              -        0.78
El Paso                             -                    -                             -                          -          0.26                -        1.62              -        0.71
Frank Phillips                   24,848            192,456          7.75          96,894        3.90          4,721          0.19           35,284        1.42         13,418        0.54
Galveston                           -                    -                             -                          -          0.27                -        2.18              -        0.50
Grayson                          19,988            116,088          5.81          59,013        2.95          2,998          0.15           17,390        0.87          9,794        0.49
Hill                              9,712             75,284          7.75          45,347        4.67          4,079          0.42            8,741        0.90          5,439        0.56
Houston                          89,936            870,246          9.68         249,057        2.77         20,685          0.23          169,080        1.88         98,030        1.09
Howard                           67,793            422,513          6.23         177,816        2.62          6,101          0.09           89,487        1.32         29,151        0.43
Kilgore                           6,674             68,751         10.30          48,382        7.25            934          0.14            6,140        0.92          2,603        0.39
Laredo                              -                    -                             -                          -          0.33                -        1.44              -        0.89
Lee                              68,480            399,216          5.83         124,092        1.81         15,750          0.23          128,058        1.87         32,186        0.47
Lonestar                         12,192            125,814         10.32          49,804        4.08          4,145          0.34           15,606        1.28          8,047        0.66
Mclennan                            -                    -                             -                          -          0.34                -        1.13              -        0.39
Midland                           5,488            104,554         19.05          41,528        7.57          1,317          0.24            5,927        1.08          3,567        0.65
Navarro                           9,124             76,739          8.41          46,270        5.07          3,923          0.43            7,938        0.87          5,109        0.56
North Central Texas              40,092            380,078          9.48         174,486        4.35          6,415          0.16           32,875        0.82         14,834        0.37
Northeast Texas                  19,576            114,709          5.86          48,878        2.50          4,502          0.23           32,888        1.68          9,592        0.49
Odessa                           16,800            106,773          6.36          42,781        2.55          3,528          0.21           18,648        1.11         13,440        0.80
Panola                           24,946            226,530          9.08         117,790        4.72          9,729          0.39           30,684        1.23         21,204        0.85
Paris                             7,029             70,170          9.98          41,141        5.85          1,336          0.19            8,224        1.17          2,601        0.37
Ranger                              -                    -                             -                          -          0.20                -        1.56              -        0.60
San Jacinto                       6,432             34,536          5.37          15,404        2.39          1,351          0.21            7,075        1.10          4,502        0.70
South Plains                     31,500            309,878          9.84         144,001        4.57          4,725          0.15           28,980        0.92         17,640        0.56
South Texas                       3,920             57,940         14.78          36,000        9.18            902          0.23            6,507        1.66          3,293        0.84
Southwest Texas                  20,272            190,072          9.38         114,337        5.64          5,676          0.28           26,354        1.30          9,731        0.48
Tarrant                          13,552            160,372         11.83          88,087        6.50          5,827          0.43           17,076        1.26         12,332        0.91
Temple                           11,752             88,323          7.52          45,611        3.88          3,761          0.32           21,859        1.86          4,583        0.39
Texarkana                        27,077            219,634          8.11         143,250        5.29          5,415          0.20           14,622        0.54          7,040        0.26
Texas Southmost                     -                    -                             -                          -          0.28                -        1.48              -        1.62
Trinity Valley                   63,312            390,422          6.17         201,968        3.19         16,461          0.26           39,253        0.62         30,390        0.48
Tyler                            33,963            101,589          2.99          10,038        0.30          7,811          0.23           31,246        0.92         24,453        0.72
Vernon                           25,394            128,808          5.07          47,904        1.89          5,841          0.23           26,156        1.03         14,221        0.56
Victoria                          4,416             15,752          3.57           3,146        0.71          1,457          0.33            4,946        1.12          2,385        0.54
Weatherford                      19,488            199,843         10.25          73,215        3.76          4,092          0.21           24,555        1.26          7,405        0.38
Western Texas                    55,504            525,432          9.47         220,549        3.97          9,436          0.17          113,783        2.05         34,412        0.62
Wharton                          16,048            153,182          9.55          82,049        5.11          3,210          0.20           28,405        1.77          8,024        0.50
TSTC-Harlingen                   18,992            196,387         10.34          53,551        2.82          2,849          0.15           17,093        0.90          9,686        0.51
TSTC-West Texas                     -                    -                             -                          -          0.10                -        0.96              -        0.81
TSTC-Marshall                     1,824             15,451          8.47           4,709        2.58            730          0.40            3,301        1.81          1,696        0.93
TSTC-Waco                        75,224            490,517          6.52         217,129        2.89          9,027          0.12           69,206        0.92         33,851        0.45
Lamar-IOT                           -                    -                             -                          -          0.20                -        1.25              -        0.81
Lamar-Orange                      1,808             13,641          7.54           5,741        3.18          1,211          0.67            3,019        1.67          1,193        0.66
Lamar-Port Arthur                   -                    -                             -                          -          8.11                -       45.38              -      15.19
Total                         1,297,917   $     10,808,271          8.24   $   4,318,000        3.76   $    298,521          0.23   $    1,635,375        1.26   $    804,709        0.62
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
Discipline Analysis by Institution
Agriculture                1



                            Departmental Operating          Instructional
        Institution                 Expense                Administration           Organized Activities      Equipment Depreciation       Local Benefits
                              Expense      per Hour      Expense      per Hour      Expense      per Hour       Expense    per Hour      Expense    per Hour
Alamo                      $       60,163 $     1.20   $     20,500 $      0.41   $        500 $       0.01   $       -    $      -    $     36,000 $      0.72
Alvin                              11,676       0.36         12,024        0.37                                                               9,424        0.29
Amarillo                            6,975       0.76          2,762        0.30             737        0.08                                   4,880        0.53
Angelina                            1,452       0.30          2,918        0.60                                                                 729        0.15
Austin                                  -                    71,636        0.94                                                              22,862        0.30
Blinn                              59,107       2.00         11,236        0.38                                                              14,488        0.49
Brazosport                              -                         -        0.62                                                                   -        0.20
Central Texas                      33,929       0.97          4,544        0.13           1,049        0.03                                  17,826        0.51
Cisco                               6,050       0.75          1,374        0.17                                                                 566        0.07
Clarendon                         114,086       2.73         17,539        0.42                                                               9,187        0.22
Coastal Bend                        9,090       0.28         13,585        0.42                                                               9,057        0.28
College Of The Mainland            23,867       2.28          2,197        0.21                                                              10,883        1.04
Collin                             20,203       0.78         10,676        0.41                                                               4,947        0.19
Dallas                            601,319       6.77         22,195        0.25           2,663        0.03                                  26,634        0.30
Del Mar                                 -                         -        0.54                                                                   -        0.84
El Paso                                 -                         -        0.79               -        0.02                                       -        0.38
Frank Phillips                     21,124       0.85         13,915        0.56                                                               6,957        0.28
Galveston                               -                         -        0.95                                                                   -        0.71
Grayson                            12,729       0.64          4,597        0.23             400        0.02                                   8,995        0.45
Hill                                8,617       0.89          2,428        0.25                                                                 680        0.07
Houston                           240,888       2.68         13,490        0.15                                                              80,043        0.89
Howard                             79,986       1.18         14,914        0.22                                                              24,405        0.36
Kilgore                             4,736       0.71          3,804        0.57                                                               2,136        0.32
Laredo                                  -                         -        0.25                                                                   -        0.69
Lee                                12,468       0.18         32,186        0.47                                                              54,099        0.79
Lonestar                           31,911       2.62         11,704        0.96                                                               4,633        0.38
Mclennan                                -                         -        0.12                                                                   -        0.15
Midland                            42,359       7.72          5,653        1.03             659        0.12                                   3,567        0.65
Navarro                             6,158       0.67          3,832        0.42                                                               3,558        0.39
North Central Texas               122,666       3.06         20,046        0.50                                                               8,419        0.21
Northeast Texas                     5,239       0.27          8,026        0.41             587        0.03                                   4,894        0.25
Odessa                              7,836       0.47          8,904        0.53           2,520        0.15                                   9,072        0.54
Panola                              7,990       0.32         22,451        0.90                                                              16,963        0.68
Paris                              11,678       1.66          1,968        0.28              70        0.01                                   3,163        0.45
Ranger                                  -                         -        0.33                                                                   -        0.26
San Jacinto                           341       0.05          2,959        0.46                                                               2,894        0.45
South Plains                       83,172       2.64          3,780        0.12           2,835        0.09                                  24,570        0.78
South Texas                         7,500       1.91          1,568        0.40                                                               2,195        0.56
Southwest Texas                    18,284       0.90         12,366        0.61                                                               3,446        0.17
Tarrant                            24,125       1.78          3,117        0.23                                                               9,893        0.73
Temple                              3,847       0.33          1,528        0.13                                                               7,169        0.61
Texarkana                          35,621       1.32          2,437        0.09                                                              10,831        0.40
Texas Southmost                         -                         -        0.31                                                                   -        1.13
Trinity Valley                     49,624       0.78         16,461        0.26           5,065        0.08                                  31,656        0.50
Tyler                               7,329       0.22          9,170        0.27                                                              11,887        0.35
Vernon                              7,637       0.30         20,315        0.80             508        0.02                                   6,349        0.25
Victoria                                -                     1,236        0.28                                                               2,561        0.58
Weatherford                        85,300       4.38          3,898        0.20                                                               1,364        0.07
Western Texas                      75,048       1.35         67,160        1.21                                                               5,550        0.10
Wharton                            14,223       0.89          8,024        0.50                                                               9,308        0.58
TSTC-Harlingen                    105,529       5.56          3,229        0.17                                                               4,558        0.24
TSTC-West Texas                         -                         -        0.15                                                                   -        0.20
TSTC-Marshall                       3,216       1.76          1,332        0.73                                                                 474        0.26
TSTC-Waco                         133,756       1.78         12,036        0.16                                                              15,797        0.21
Lamar-IOT                               -                         -        0.27                                                                   -        1.22
Lamar-Orange                        1,133       0.63            741        0.41                                                                 615        0.34
Lamar-Port Arthur                       -                         -        3.94                                                                   -       12.51
Total                      $    2,219,987       0.90   $    519,167        0.40   $      38,938        0.03   $       -          -     $    493,208        0.38
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
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 2002 - 2003 Rates                Annual Budget Neutral
                                                     @ 64.00% (Using FY                 Percent Funded 62.44%
                       Institution                        2002 CH)                        (Using FY 2002 CH)                Difference
                             Percent of Rates Funded       64.00%                               62.44%                       -1.56%
Alamo Community College District                     $          67,247,599            $                67,234,294         $        (13,305)
Alvin Community College                                          8,910,501                              8,930,892                   20,391
Amarillo College                                                18,162,722                             18,255,655                   92,933
Angelina College                                                 9,112,347                              9,107,181                   (5,166)
Austin Community College                                        41,195,172                             41,031,964                 (163,208)
Blinn College                                                   21,182,966                             21,185,954                    2,988
Brazosport College                                               6,565,870                              6,596,066                   30,196
Central Texas College                                           19,711,661                             19,656,155                  (55,506)
Cisco Junior College                                             4,933,463                              4,920,081                  (13,381)
Clarendon College                                                1,543,642                              1,552,579                    8,937
Coastal Bend College                                             7,402,045                              7,405,909                    3,865
College of the Mainland Community College District               5,908,288                              5,894,390                  (13,898)
Collin County Community College District                        25,046,210                             25,116,112                   69,901
Dallas County Community College District                        95,851,560                             96,238,514                  386,955
Del Mar College                                                 21,126,607                             21,151,236                   24,629
El Paso Community College                                       33,527,281                             33,122,469                 (404,812)
Frank Phillips College                                           2,876,428                              2,869,497                   (6,931)
Galveston College                                                4,696,376                              4,659,461                  (36,915)
Grayson County College                                           7,351,293                              7,325,719                  (25,574)
Hill College                                                     5,718,331                              5,696,661                  (21,670)
Houston Community College System                                71,981,024                             72,675,369                  694,345
Howard College                                                   8,071,453                              8,141,460                   70,007
Kilgore College                                                 11,140,558                             11,165,037                   24,478
Laredo Community College                                        12,678,747                             12,758,410                   79,663
Lee College                                                     12,072,940                             11,940,361                 (132,579)
Lone Star College System District                                        -                                      -                      -
McLennan Community College                                      13,548,556                             13,524,606                  (23,950)
Midland College                                                  9,480,096                              9,437,452                  (42,644)
Navarro College                                                 10,047,130                             10,103,897                   56,767
                                           FY 2002 - 2003 Rates        Annual Budget Neutral
                                           @ 64.00% (Using FY         Percent Funded 62.44%
                      Institution               2002 CH)                (Using FY 2002 CH)           Difference
North Central Texas College                           8,028,049                      8,005,837             (22,212)
Northeast Texas Community College                     4,071,295                      4,087,460              16,165
Odessa College                                        9,205,011                      9,224,785              19,773
Panola College                                        3,624,445                      3,599,583             (24,862)
Paris Junior College                                  7,188,207                      7,159,309             (28,898)
Ranger College                                        1,717,691                      1,708,853              (8,838)
San Jacinto College District                         39,791,943                     39,269,297            (522,646)
South Plains College                                 15,191,113                     15,176,395             (14,717)
South Texas College                                  22,179,708                     22,130,884             (48,824)
Southwest Texas Junior College                        6,635,035                      6,662,776              27,740
Tarrant County College District                      42,910,767                     43,030,376             119,609
Temple College                                        6,799,083                      6,794,401              (4,681)
Texarkana College                                     9,501,482                      9,509,329               7,847
Texas Southmost College                              12,068,422                     12,066,892              (1,530)
Trinity Valley Community College                     11,301,239                     11,266,133             (35,105)
Tyler Junior College                                 17,415,325                     17,425,925              10,600
Vernon College                                        5,686,606                      5,561,177            (125,429)
Victoria College, The                                 7,594,389                      7,579,987             (14,401)
Weatherford College                                   8,189,338                      8,228,465              39,126
Western Texas College                                 2,296,474                      2,304,979               8,505
Wharton County Junior College                         9,139,031                      9,108,569             (30,462)
Texas State Technical Collage-Marshall                2,102,916                      2,154,417              51,501
Texas State Technical College-Harlingen              11,441,733                     11,403,173             (38,559)
Texas State Technical College-Waco                   16,974,461                     16,883,674             (90,786)
Texas State Technical College-West Texas              7,838,867                      7,920,958              82,091
Lamar Institute of Technology                         5,112,166                      5,143,695              31,529
Lamar State College-Orange                            3,298,559                      3,289,590              (8,970)
Lamar State College-Port Arthur                         214,331                        214,250                 (81)
Total                                      $        854,608,552   $                854,608,552   $               0
ame total as the previous
 ious biennium's percent




      Percent Change

                -0.02%
                 0.23%
                 0.51%
                -0.06%
                -0.40%
                 0.01%
                 0.46%
                -0.28%
                -0.27%
                 0.58%
                 0.05%
                -0.24%
                 0.28%
                 0.40%
                 0.12%
                -1.21%
                -0.24%
                -0.79%
                -0.35%
                -0.38%
                 0.96%
                 0.87%
                 0.22%
                 0.63%
                -1.10%

                -0.18%
                -0.45%
                 0.57%
Percent Change
       -0.28%
        0.40%
        0.21%
       -0.69%
       -0.40%
       -0.51%
       -1.31%
       -0.10%
       -0.22%
        0.42%
        0.28%
       -0.07%
        0.08%
       -0.01%
       -0.31%
        0.06%
       -2.21%
       -0.19%
        0.48%
        0.37%
       -0.33%
        2.45%
       -0.34%
       -0.53%
        1.05%
        0.62%
       -0.27%
       -0.04%
        0.00%
Community and Technical Colleges, Report of Fundable Operating Expenses, Fiscal Year (FY) 2002
003607 Alamo Community College District
                                                                                                                          1
                                    Total Expense by                                                                        Expense per
 Fund                                   Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          50,000   $        418,622   $          8.37
   2     Architecture and Precision Production Trades                                        213,535          1,414,708              6.63
   3     Biology, Physical Sciences, and Science Technology                                1,614,352         12,039,926              7.46
   4     Business Management, Marketing, and Administrative Services                         908,387          7,492,092              8.25
   5     Career Pilot                                                                         26,208            364,591             13.91
   6     Communications                                                                      199,376          1,621,997              8.14
   7     Computer and Information Sciences                                                   818,530          6,770,673              8.27
   8     Construction Trades                                                                  90,408            618,761              6.84
   9     Consumer and Homemaking Education                                                   461,575          2,880,446              6.24
  10     Engineering                                                                           4,848            180,981             37.33
  11     Engineering Related                                                                 240,342          3,535,026             14.71
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,312,953         22,387,241              6.76
  13     Foreign Languages                                                                   379,766          3,350,582              8.82
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              369,409          4,593,130             12.43
  15     Health Occupations - Dental Hygiene                                                     -                  -
  16     Health Occupations - Other                                                          639,075          4,364,454              6.83
  17     Health Occupations - Respiratory Therapy                                             21,888            404,423             18.48
  18     Health Occupations - Vocational Nursing                                             312,684          2,407,461              7.70
  19     Mathematics                                                                       2,727,631         18,599,758              6.82
  20     Mechanics and Repairers - Automotive                                                227,972          1,779,928              7.81
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            242,061          1,696,595              7.01
  22     Mechanics and Repairers - Electronics                                                 3,568            104,890             29.40
  23     Physical Education and Fitness                                                      383,208          3,261,984              8.51
  24     Protective Services and Public Administration                                       386,108          2,561,729              6.63
  25     Psychology, Social Sciences, and History                                          2,792,717         19,047,873              6.82
  26     Visual and Performing Arts                                                          880,305          7,879,554              8.95
  28     Developmental Education - Math                                                          -                  -
  29     Developmental Education - Reading/Writing                                               -                  -
                                                                             Total        17,306,906   $    129,777,425   $         7.50
                       Departmental Operating Expense by                                                                  Expense per
Fund                               Discipline                                      Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          50,000   $         60,163   $          1.20
  2    Architecture and Precision Production Trades                                        213,535             70,170              0.33
  3    Biology, Physical Sciences, and Science Technology                                1,614,352          1,181,110              0.73
  4    Business Management, Marketing, and Administrative Services                         908,387            617,044              0.68
  5    Career Pilot                                                                         26,208            156,936              5.99
  6    Communications                                                                      199,376            289,699              1.45
  7    Computer and Information Sciences                                                   818,530            658,144              0.80
  8    Construction Trades                                                                  90,408             48,715              0.54
  9    Consumer and Homemaking Education                                                   461,575            279,553              0.61
 10    Engineering                                                                           4,848             63,290             13.05
 11    Engineering Related                                                                 240,342            610,961              2.54
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,312,953          1,449,130              0.44
 13    Foreign Languages                                                                   379,766            259,599              0.68
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              369,409            366,849              0.99
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          639,075            472,710              0.74
 17    Health Occupations - Respiratory Therapy                                             21,888              6,296              0.29
 18    Health Occupations - Vocational Nursing                                             312,684            189,130              0.60
 19    Mathematics                                                                       2,727,631          1,051,184              0.39
 20    Mechanics and Repairers - Automotive                                                227,972            182,771              0.80
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            242,061            173,493              0.72
 22    Mechanics and Repairers - Electronics                                                 3,568             34,704              9.73
 23    Physical Education and Fitness                                                      383,208            284,275              0.74
 24    Protective Services and Public Administration                                       386,108            252,502              0.65
 25    Psychology, Social Sciences, and History                                          2,792,717            822,081              0.29
 26    Visual and Performing Arts                                                          880,305            786,810              0.89
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        17,306,906   $     10,367,319   $         0.60
                                 Faculty Salaries by                                                                      Expense per
Fund                                 Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          50,000   $        184,365   $          3.69
  2    Architecture and Precision Production Trades                                        213,535            601,036              2.81
  3    Biology, Physical Sciences, and Science Technology                                1,614,352          5,237,847              3.24
  4    Business Management, Marketing, and Administrative Services                         908,387          3,712,159              4.09
  5    Career Pilot                                                                         26,208            116,402              4.44
  6    Communications                                                                      199,376            638,096              3.20
  7    Computer and Information Sciences                                                   818,530          3,262,511              3.99
  8    Construction Trades                                                                  90,408            255,257              2.82
  9    Consumer and Homemaking Education                                                   461,575            993,747              2.15
 10    Engineering                                                                           4,848            100,811             20.79
 11    Engineering Related                                                                 240,342          2,087,225              8.68
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                3,312,953          9,402,828              2.84
 13    Foreign Languages                                                                   379,766          1,768,686              4.66
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              369,409          2,940,046              7.96
 15    Health Occupations - Dental Hygiene                                                     -                  -
 16    Health Occupations - Other                                                          639,075          1,666,566              2.61
 17    Health Occupations - Respiratory Therapy                                             21,888            321,916             14.71
 18    Health Occupations - Vocational Nursing                                             312,684          1,129,605              3.61
 19    Mathematics                                                                       2,727,631          8,051,308              2.95
 20    Mechanics and Repairers - Automotive                                                227,972            803,387              3.52
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            242,061            680,276              2.81
 22    Mechanics and Repairers - Electronics                                                 3,568             57,763             16.19
 23    Physical Education and Fitness                                                      383,208          1,643,427              4.29
 24    Protective Services and Public Administration                                       386,108            964,848              2.50
 25    Psychology, Social Sciences, and History                                          2,792,717          8,501,905              3.04
 26    Visual and Performing Arts                                                          880,305          4,027,633              4.58
 28    Developmental Education - Math                                                          -                  -
 29    Developmental Education - Reading/Writing                                               -                  -
                                                                           Total        17,306,906   $     59,149,650   $         3.42
                                                                                                                                    Expense per
                             Allocated Administrative Expense                              Contact Hours           Expense         Contact Hour
           Institutional Support                                                                               $     20,619,803   $          1.19
           Student Services                                                                                          14,330,083              0.83
           Library                                                                                                    5,654,649              0.33
           Instructional Administration                                                                               7,102,500              0.41
           Organized Activities                                                                                         175,711              0.01
           Equipment Depreciation                                                                                             0               -
           Local Benefits                                                                                            12,377,710              0.72
                                                                               Total           17,306,906      $     60,260,456   $         3.48

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages              Local Benefits        Other Expenses          Total
          Instruction                                            $     59,149,650      $             -         $           -      $    59,149,650
          Research                                                              -                                            -                  -
          Public Service                                                        -                                            -                  -
          Academic Support                                                      -                                            -                  -
          Student Services                                                      -                                            -                  -
          Instructional Support                                                 -                                            -                  -
          Operation and Maintenance of Plant                                    -                          -                 -                  -
          Scholarships and Fellowships                                          -                                      175,711            175,711
          Other                                                                                12,377,710                              12,377,710
                                                          Total $       59,149,650     $              -        $        175,711   $    59,325,361

          Depreciation Expense - Equipment                                                                                   0                  0

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) 2002
003539 Alvin Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         32,496   $        144,199   $          4.44
   2     Architecture and Precision Production Trades                                        68,009            497,270              7.31
   3     Biology, Physical Sciences, and Science Technology                                 184,112          1,190,492              6.47
   4     Business Management, Marketing, and Administrative Services                        246,516          1,621,171              6.58
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      60,992            365,061              5.99
   7     Computer and Information Sciences                                                  235,369          1,445,439              6.14
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   38,053            252,430              6.63
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 44,112            194,343              4.41
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,620          1,639,012              6.67
  13     Foreign Languages                                                                   19,526            143,526              7.35
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              64,009            680,795             10.64
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         138,776            997,168              7.19
  17     Health Occupations - Respiratory Therapy                                            14,384            219,924             15.29
  18     Health Occupations - Vocational Nursing                                             34,704            269,650              7.77
  19     Mathematics                                                                        202,764          1,107,493              5.46
  20     Mechanics and Repairers - Automotive                                                29,632            141,354              4.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      75,392            569,393              7.55
  24     Protective Services and Public Administration                                      109,036            665,245              6.10
  25     Psychology, Social Sciences, and History                                           273,264          1,605,418              5.87
  26     Visual and Performing Arts                                                          94,272            750,125              7.96
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,211,038     $   14,499,510     $         6.56
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         32,496   $        11,676   $          0.36
  2    Architecture and Precision Production Trades                                        68,009            72,858              1.07
  3    Biology, Physical Sciences, and Science Technology                                 184,112           102,313              0.56
  4    Business Management, Marketing, and Administrative Services                        246,516           139,161              0.56
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      60,992            56,883              0.93
  7    Computer and Information Sciences                                                  235,369           188,021              0.80
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   38,053            39,760              1.04
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 44,112            32,618              0.74
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,620           132,827              0.54
 13    Foreign Languages                                                                   19,526            10,526              0.54
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              64,009           135,843              2.12
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         138,776            98,253              0.71
 17    Health Occupations - Respiratory Therapy                                            14,384            18,653              1.30
 18    Health Occupations - Vocational Nursing                                             34,704            20,552              0.59
 19    Mathematics                                                                        202,764            76,822              0.38
 20    Mechanics and Repairers - Automotive                                                29,632            10,504              0.35
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      75,392            50,278              0.67
 24    Protective Services and Public Administration                                      109,036            80,297              0.74
 25    Psychology, Social Sciences, and History                                           273,264           112,108              0.41
 26    Visual and Performing Arts                                                          94,272           125,090              1.33
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,211,038     $    1,515,043    $         0.69
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         32,496   $        47,514   $          1.46
  2    Architecture and Precision Production Trades                                        68,009           246,501              3.62
  3    Biology, Physical Sciences, and Science Technology                                 184,112           606,543              3.29
  4    Business Management, Marketing, and Administrative Services                        246,516           837,126              3.40
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      60,992           148,623              2.44
  7    Computer and Information Sciences                                                  235,369           641,694              2.73
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   38,053           113,124              2.97
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 44,112            46,328              1.05
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,620           863,645              3.52
 13    Foreign Languages                                                                   19,526            81,920              4.20
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              64,009           377,505              5.90
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         138,776           535,878              3.86
 17    Health Occupations - Respiratory Therapy                                            14,384           163,643             11.38
 18    Health Occupations - Vocational Nursing                                             34,704           158,313              4.56
 19    Mathematics                                                                        202,764           500,242              2.47
 20    Mechanics and Repairers - Automotive                                                29,632            53,333              1.80
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      75,392           321,890              4.27
 24    Protective Services and Public Administration                                      109,036           299,710              2.75
 25    Psychology, Social Sciences, and History                                           273,264           778,453              2.85
 26    Visual and Performing Arts                                                          94,272           378,420              4.01
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,211,038     $    7,200,405    $         3.26
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,410,311    $          1.09
           Student Services                                                                                           1,390,112               0.63
           Library                                                                                                      517,940               0.23
           Instructional Administration                                                                                 826,103               0.37
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               639,596               0.29
                                                      Total                                   2,211,038       $     5,784,062      $         2.62

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       7,200,405    $             -         $           -        $     7,200,405
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  639,596                                   639,596
                                                          Total $        7,200,405    $              -        $            -       $     7,200,405

          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) 2002
003540 Amarillo College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          9,207   $         63,357   $          6.88
   2     Architecture and Precision Production Trades                                        82,744            589,573              7.13
   3     Biology, Physical Sciences, and Science Technology                                 347,984          2,261,486              6.50
   4     Business Management, Marketing, and Administrative Services                        360,200          2,419,008              6.72
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      32,644            236,372              7.24
   7     Computer and Information Sciences                                                  192,859          1,266,376              6.57
   8     Construction Trades                                                                  5,441             37,628              6.92
   9     Consumer and Homemaking Education                                                  138,283            833,991              6.03
  10     Engineering                                                                            640              4,150              6.48
  11     Engineering Related                                                                173,439          1,167,751              6.73
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 650,423          4,843,795              7.45
  13     Foreign Languages                                                                   27,081            198,508              7.33
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             242,806          1,863,904              7.68
  15     Health Occupations - Dental Hygiene                                                 52,292            412,232              7.88
  16     Health Occupations - Other                                                         307,719          2,338,993              7.60
  17     Health Occupations - Respiratory Therapy                                            14,160            112,769              7.96
  18     Health Occupations - Vocational Nursing                                             80,032            629,003              7.86
  19     Mathematics                                                                        403,142          2,614,594              6.49
  20     Mechanics and Repairers - Automotive                                                79,755            569,191              7.14
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           100,362            716,207              7.14
  22     Mechanics and Repairers - Electronics                                                6,272             44,526              7.10
  23     Physical Education and Fitness                                                      94,204            521,954              5.54
  24     Protective Services and Public Administration                                      413,530          2,829,161              6.84
  25     Psychology, Social Sciences, and History                                           397,514          2,246,372              5.65
  26     Visual and Performing Arts                                                         212,822          1,555,628              7.31
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,425,555     $   30,376,528     $         6.86
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,207   $         6,975   $          0.76
  2    Architecture and Precision Production Trades                                        82,744            73,976              0.89
  3    Biology, Physical Sciences, and Science Technology                                 347,984           172,097              0.49
  4    Business Management, Marketing, and Administrative Services                        360,200           230,115              0.64
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      32,644            20,736              0.64
  7    Computer and Information Sciences                                                  192,859            97,204              0.50
  8    Construction Trades                                                                  5,441             7,393              1.36
  9    Consumer and Homemaking Education                                                  138,283            58,918              0.43
 10    Engineering                                                                            640               315              0.49
 11    Engineering Related                                                                173,439           167,683              0.97
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 650,423           637,945              0.98
 13    Foreign Languages                                                                   27,081            21,245              0.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             242,806           226,563              0.93
 15    Health Occupations - Dental Hygiene                                                 52,292            40,922              0.78
 16    Health Occupations - Other                                                         307,719           304,983              0.99
 17    Health Occupations - Respiratory Therapy                                            14,160             8,983              0.63
 18    Health Occupations - Vocational Nursing                                             80,032            42,529              0.53
 19    Mathematics                                                                        403,142           198,851              0.49
 20    Mechanics and Repairers - Automotive                                                79,755            70,007              0.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           100,362            89,239              0.89
 22    Mechanics and Repairers - Electronics                                                6,272             5,325              0.85
 23    Physical Education and Fitness                                                      94,204             7,254              0.08
 24    Protective Services and Public Administration                                      413,530           965,927              2.34
 25    Psychology, Social Sciences, and History                                           397,514            57,092              0.14
 26    Visual and Performing Arts                                                         212,822           144,526              0.68
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,425,555     $    3,656,803    $         0.83
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          9,207   $         25,824   $          2.80
  2    Architecture and Precision Production Trades                                        82,744            240,974              2.91
  3    Biology, Physical Sciences, and Science Technology                                 347,984            934,449              2.69
  4    Business Management, Marketing, and Administrative Services                        360,200            993,409              2.76
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      32,644            107,292              3.29
  7    Computer and Information Sciences                                                  192,859            529,083              2.74
  8    Construction Trades                                                                  5,441             12,177              2.24
  9    Consumer and Homemaking Education                                                  138,283            316,119              2.29
 10    Engineering                                                                            640              1,711              2.67
 11    Engineering Related                                                                173,439            424,433              2.45
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 650,423          2,047,131              3.15
 13    Foreign Languages                                                                   27,081             87,383              3.23
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             242,806            831,481              3.42
 15    Health Occupations - Dental Hygiene                                                 52,292            197,756              3.78
 16    Health Occupations - Other                                                         307,719          1,012,707              3.29
 17    Health Occupations - Respiratory Therapy                                            14,160             56,790              4.01
 18    Health Occupations - Vocational Nursing                                             80,032            320,852              4.01
 19    Mathematics                                                                        403,142          1,077,736              2.67
 20    Mechanics and Repairers - Automotive                                                79,755            234,481              2.94
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           100,362            293,872              2.93
 22    Mechanics and Repairers - Electronics                                                6,272             18,385              2.93
 23    Physical Education and Fitness                                                      94,204            202,042              2.14
 24    Protective Services and Public Administration                                      413,530            490,750              1.19
 25    Psychology, Social Sciences, and History                                           397,514            869,952              2.19
 26    Visual and Performing Arts                                                         212,822            704,757              3.31
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,425,555     $   12,031,546     $         2.72
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       6,829,208   $          1.54
           Student Services                                                                                           2,687,309              0.61
           Library                                                                                                    1,136,751              0.26
           Instructional Administration                                                                               1,343,479              0.30
           Organized Activities                                                                                         356,323              0.08
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,335,109              0.53
                                                      Total                                   4,425,555       $    14,688,179     $         3.32

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $     12,031,546     $             -         $           -       $    12,031,546
          Research                                                              -                                           -                   -
          Public Service                                                        -                                           -                   -
          Academic Support                                                      -                                           -                   -
          Student Services                                                      -                                           -                   -
          Instructional Support                                                 -                                           -                   -
          Operation and Maintenance of Plant                                    -                         -                 -                   -
          Scholarships and Fellowships                                          -                                     356,323             356,323
          Other                                                                                2,335,109                                2,335,109
                                                          Total $       12,031,546    $              -        $        356,323    $    12,387,869

          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) 2002
006661 Angelina College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          4,863   $         17,509   $          3.60
   2     Architecture and Precision Production Trades                                        53,706            419,521              7.81
   3     Biology, Physical Sciences, and Science Technology                                 169,888            795,298              4.68
   4     Business Management, Marketing, and Administrative Services                        153,617            781,187              5.09
   5     Career Pilot                                                                           576              3,318              5.76
   6     Communications                                                                       6,080             49,949              8.22
   7     Computer and Information Sciences                                                   49,181            398,398              8.10
   8     Construction Trades                                                                 17,296            137,159              7.93
   9     Consumer and Homemaking Education                                                   71,467            348,865              4.88
  10     Engineering                                                                          4,158             28,363              6.82
  11     Engineering Related                                                                 30,272            240,061              7.93
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 329,259          1,401,352              4.26
  13     Foreign Languages                                                                   23,304            118,932              5.10
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             133,040            996,007              7.49
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         222,130          1,191,960              5.37
  17     Health Occupations - Respiratory Therapy                                            27,980            217,425              7.77
  18     Health Occupations - Vocational Nursing                                             54,256            266,700              4.92
  19     Mathematics                                                                        260,208          1,096,853              4.22
  20     Mechanics and Repairers - Automotive                                                 6,784             78,496             11.57
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,112             62,202              8.75
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      48,912            269,957              5.52
  24     Protective Services and Public Administration                                      186,292            800,772              4.30
  25     Psychology, Social Sciences, and History                                           314,376          1,194,111              3.80
  26     Visual and Performing Arts                                                          89,525            573,552              6.41
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,264,282     $   11,487,947     $         5.07
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,863   $         1,452   $          0.30
  2    Architecture and Precision Production Trades                                        53,706            31,873              0.59
  3    Biology, Physical Sciences, and Science Technology                                 169,888            64,172              0.38
  4    Business Management, Marketing, and Administrative Services                        153,617            32,706              0.21
  5    Career Pilot                                                                           576               781              1.36
  6    Communications                                                                       6,080             3,817              0.63
  7    Computer and Information Sciences                                                   49,181            39,815              0.81
  8    Construction Trades                                                                 17,296            13,970              0.81
  9    Consumer and Homemaking Education                                                   71,467            42,353              0.59
 10    Engineering                                                                          4,158             4,868              1.17
 11    Engineering Related                                                                 30,272            24,450              0.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 329,259            41,842              0.13
 13    Foreign Languages                                                                   23,304             5,274              0.23
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             133,040            47,838              0.36
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         222,130           142,889              0.64
 17    Health Occupations - Respiratory Therapy                                            27,980            15,602              0.56
 18    Health Occupations - Vocational Nursing                                             54,256            32,626              0.60
 19    Mathematics                                                                        260,208            35,844              0.14
 20    Mechanics and Repairers - Automotive                                                 6,784            10,279              1.52
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,112            10,145              1.43
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      48,912            20,682              0.42
 24    Protective Services and Public Administration                                      186,292           117,120              0.63
 25    Psychology, Social Sciences, and History                                           314,376            35,379              0.11
 26    Visual and Performing Arts                                                          89,525           110,504              1.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,264,282     $      886,281    $         0.39
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,863   $         7,118   $          1.46
  2    Architecture and Precision Production Trades                                        53,706           288,923              5.38
  3    Biology, Physical Sciences, and Science Technology                                 169,888           418,828              2.47
  4    Business Management, Marketing, and Administrative Services                        153,617           466,093              3.03
  5    Career Pilot                                                                           576             1,478              2.57
  6    Communications                                                                       6,080            34,955              5.75
  7    Computer and Information Sciences                                                   49,181           268,176              5.45
  8    Construction Trades                                                                 17,296            91,395              5.28
  9    Consumer and Homemaking Education                                                   71,467           175,137              2.45
 10    Engineering                                                                          4,158            15,852              3.81
 11    Engineering Related                                                                 30,272           159,963              5.28
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 329,259           754,247              2.29
 13    Foreign Languages                                                                   23,304            70,819              3.04
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             133,040           703,607              5.29
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         222,130           640,739              2.88
 17    Health Occupations - Respiratory Therapy                                            27,980           150,389              5.37
 18    Health Occupations - Vocational Nursing                                             54,256           134,338              2.48
 19    Mathematics                                                                        260,208           582,680              2.24
 20    Mechanics and Repairers - Automotive                                                 6,784            55,746              8.22
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             7,112            38,983              5.48
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      48,912           159,362              3.26
 24    Protective Services and Public Administration                                      186,292           341,199              1.83
 25    Psychology, Social Sciences, and History                                           314,376           580,828              1.85
 26    Visual and Performing Arts                                                          89,525           298,478              3.33
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,264,282     $    6,439,333    $         2.84
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,376,502    $          0.61
           Student Services                                                                                             734,484               0.32
           Library                                                                                                      354,612               0.16
           Instructional Administration                                                                               1,367,875               0.60
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               328,860               0.15
                                                      Total                                   2,264,282       $     4,162,333      $         1.84

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       6,439,333    $             -         $           -        $     6,439,333
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  328,860                                   328,860
                                                          Total $        6,439,333    $              -        $            -       $     6,439,333

          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) 2002
012015 Austin Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         76,208   $        279,566   $          3.67
   2     Architecture and Precision Production Trades                                       255,904          2,596,999             10.15
   3     Biology, Physical Sciences, and Science Technology                               1,085,504          9,098,408              8.38
   4     Business Management, Marketing, and Administrative Services                        509,296          4,759,211              9.34
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     149,472            913,053              6.11
   7     Computer and Information Sciences                                                  583,472          5,640,283              9.67
   8     Construction Trades                                                                  7,872            526,244             66.85
   9     Consumer and Homemaking Education                                                  162,080          1,215,644              7.50
  10     Engineering                                                                          7,104            928,055            130.64
  11     Engineering Related                                                                191,936          1,124,130              5.86
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,573,824         11,225,295              7.13
  13     Foreign Languages                                                                  521,616          3,546,428              6.80
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             164,656          2,382,798             14.47
  15     Health Occupations - Dental Hygiene                                                    -               42,833
  16     Health Occupations - Other                                                         346,599          4,013,225             11.58
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             83,488          1,045,322             12.52
  19     Mathematics                                                                      1,469,526          9,936,624              6.76
  20     Mechanics and Repairers - Automotive                                                61,088            729,481             11.94
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                1,152          1,062,513            922.32
  23     Physical Education and Fitness                                                     207,520          1,612,444              7.77
  24     Protective Services and Public Administration                                      170,608          1,299,212              7.62
  25     Psychology, Social Sciences, and History                                         2,352,336         14,053,981              5.97
  26     Visual and Performing Arts                                                         703,728          6,658,000              9.46
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                          10,684,989     $   84,689,750     $         7.93
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         76,208   $            -
  2    Architecture and Precision Production Trades                                       255,904            474,212            1.85
  3    Biology, Physical Sciences, and Science Technology                               1,085,504          1,307,138            1.20
  4    Business Management, Marketing, and Administrative Services                        509,296            417,942            0.82
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     149,472            100,160            0.67
  7    Computer and Information Sciences                                                  583,472          1,109,693            1.90
  8    Construction Trades                                                                  7,872            142,118           18.05
  9    Consumer and Homemaking Education                                                  162,080            205,349            1.27
 10    Engineering                                                                          7,104                200            0.03
 11    Engineering Related                                                                191,936             79,987            0.42
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,573,824            306,570            0.19
 13    Foreign Languages                                                                  521,616             82,797            0.16
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             164,656            111,069            0.67
 15    Health Occupations - Dental Hygiene                                                    -                6,553
 16    Health Occupations - Other                                                         346,599            286,635            0.83
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             83,488             53,791            0.64
 19    Mathematics                                                                      1,469,526            174,818            0.12
 20    Mechanics and Repairers - Automotive                                                61,088            134,627            2.20
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                1,152            273,937          237.79
 23    Physical Education and Fitness                                                     207,520            161,968            0.78
 24    Protective Services and Public Administration                                      170,608            214,826            1.26
 25    Psychology, Social Sciences, and History                                         2,352,336            174,294            0.07
 26    Visual and Performing Arts                                                         703,728            719,815            1.02
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          10,684,989     $    6,538,499     $       0.61
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         76,208   $            -
  2    Architecture and Precision Production Trades                                       255,904          1,184,013            4.63
  3    Biology, Physical Sciences, and Science Technology                               1,085,504          3,809,140            3.51
  4    Business Management, Marketing, and Administrative Services                        509,296          2,472,936            4.86
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     149,472            264,561            1.77
  7    Computer and Information Sciences                                                  583,472          2,390,145            4.10
  8    Construction Trades                                                                  7,872            355,248           45.13
  9    Consumer and Homemaking Education                                                  162,080            415,711            2.56
 10    Engineering                                                                          7,104            901,794          126.94
 11    Engineering Related                                                                191,936            340,033            1.77
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,573,824          5,145,211            3.27
 13    Foreign Languages                                                                  521,616          1,550,102            2.97
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             164,656          1,667,695           10.13
 15    Health Occupations - Dental Hygiene                                                    -               36,280
 16    Health Occupations - Other                                                         346,599          2,455,105            7.08
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             83,488            685,258            8.21
 19    Mathematics                                                                      1,469,526          4,370,905            2.97
 20    Mechanics and Repairers - Automotive                                                61,088            370,755            6.07
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                1,152            784,350          680.86
 23    Physical Education and Fitness                                                     207,520            689,197            3.32
 24    Protective Services and Public Administration                                      170,608            458,517            2.69
 25    Psychology, Social Sciences, and History                                         2,352,336          5,250,231            2.23
 26    Visual and Performing Arts                                                         703,728          3,356,585            4.77
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          10,684,989     $   38,953,772     $       3.65
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $     16,055,276     $          1.50
           Student Services                                                                                           7,396,642               0.69
           Library                                                                                                    2,529,946               0.24
           Instructional Administration                                                                             10,044,334                0.94
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             3,171,281               0.30
                                                      Total                                  10,684,989       $    39,197,479      $         3.67

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     38,953,772     $             -         $           -        $    38,953,772
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                3,171,281                                 3,171,281
                                                          Total $       38,953,772    $              -        $            -       $    38,953,772

          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) 2002
003549 Blinn College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         29,568   $        284,202   $          9.61
   2     Architecture and Precision Production Trades                                         3,328              8,827              2.65
   3     Biology, Physical Sciences, and Science Technology                               1,014,896          5,254,574              5.18
   4     Business Management, Marketing, and Administrative Services                        317,232          2,519,036              7.94
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      18,752            124,586              6.64
   7     Computer and Information Sciences                                                  202,384          2,196,354             10.85
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   87,968            633,426              7.20
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 932,208          6,132,678              6.58
  13     Foreign Languages                                                                  147,344            833,782              5.66
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              66,288            855,521             12.91
  15     Health Occupations - Dental Hygiene                                                 18,032            374,499             20.77
  16     Health Occupations - Other                                                         175,724          1,128,207              6.42
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             65,776            523,699              7.96
  19     Mathematics                                                                        698,464          4,510,286              6.46
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                     226,224          1,596,054              7.06
  24     Protective Services and Public Administration                                      121,200            540,948              4.46
  25     Psychology, Social Sciences, and History                                         1,404,192          7,513,923              5.35
  26     Visual and Performing Arts                                                         109,177            919,734              8.42
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,638,757     $   35,950,337     $         6.38
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         29,568   $         59,107   $          2.00
  2    Architecture and Precision Production Trades                                         3,328                -
  3    Biology, Physical Sciences, and Science Technology                               1,014,896            694,779              0.68
  4    Business Management, Marketing, and Administrative Services                        317,232            363,925              1.15
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      18,752             18,786              1.00
  7    Computer and Information Sciences                                                  202,384          1,212,771              5.99
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                   87,968            268,841              3.06
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 932,208          1,004,914              1.08
 13    Foreign Languages                                                                  147,344             75,705              0.51
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              66,288            209,743              3.16
 15    Health Occupations - Dental Hygiene                                                 18,032            141,619              7.85
 16    Health Occupations - Other                                                         175,724            284,650              1.62
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             65,776            177,884              2.70
 19    Mathematics                                                                        698,464            590,063              0.84
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     226,224            263,448              1.16
 24    Protective Services and Public Administration                                      121,200             45,089              0.37
 25    Psychology, Social Sciences, and History                                         1,404,192            776,698              0.55
 26    Visual and Performing Arts                                                         109,177            265,338              2.43
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,638,757     $    6,453,360     $         1.14
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         29,568   $        146,667   $          4.96
  2    Architecture and Precision Production Trades                                         3,328                -
  3    Biology, Physical Sciences, and Science Technology                               1,014,896          1,867,837              1.84
  4    Business Management, Marketing, and Administrative Services                        317,232          1,313,670              4.14
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      18,752             56,061              2.99
  7    Computer and Information Sciences                                                  202,384            446,770              2.21
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                   87,968            131,255              1.49
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 932,208          2,655,132              2.85
 13    Foreign Languages                                                                  147,344            367,255              2.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              66,288            469,953              7.09
 15    Health Occupations - Dental Hygiene                                                 18,032            185,051             10.26
 16    Health Occupations - Other                                                         175,724            377,458              2.15
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             65,776            171,348              2.61
 19    Mathematics                                                                        698,464          2,067,584              2.96
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     226,224            732,559              3.24
 24    Protective Services and Public Administration                                      121,200            174,382              1.44
 25    Psychology, Social Sciences, and History                                         1,404,192          3,012,680              2.15
 26    Visual and Performing Arts                                                         109,177            364,810              3.34
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,638,757     $   14,540,472     $         2.58
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       5,901,383    $          1.05
           Student Services                                                                                           3,016,312               0.53
           Library                                                                                                    1,150,858               0.20
           Instructional Administration                                                                               2,141,093               0.38
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,746,859               0.49
                                                      Total                                   5,638,757       $    14,956,505      $         2.65

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     14,540,472     $             -         $           -        $    14,540,472
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                2,746,859                                 2,746,859
                                                          Total $       14,540,472    $              -        $            -       $    14,540,472

          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) 2002
007857 Brazosport College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                       132,960            802,075                6.03
   3     Biology, Physical Sciences, and Science Technology                                 214,512          1,376,798                6.42
   4     Business Management, Marketing, and Administrative Services                        162,004          1,061,821                6.55
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         864              5,711                6.61
   7     Computer and Information Sciences                                                   88,616            688,863                7.77
   8     Construction Trades                                                                120,560            679,715                5.64
   9     Consumer and Homemaking Education                                                   20,312            254,809               12.54
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                115,568            681,738                5.90
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 183,776          1,176,402                6.40
  13     Foreign Languages                                                                   14,312             94,224                6.58
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          27,178            212,013                7.80
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             24,720            191,110                7.73
  19     Mathematics                                                                        196,096          1,160,288                5.92
  20     Mechanics and Repairers - Automotive                                                15,536            127,791                8.23
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,320            121,455                9.86
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      28,336            224,024                7.91
  24     Protective Services and Public Administration                                       38,808            243,501                6.27
  25     Psychology, Social Sciences, and History                                           232,080          1,428,112                6.15
  26     Visual and Performing Arts                                                          51,920            506,425                9.75
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,680,478     $   11,036,876     $           6.57
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       132,960           102,987            0.77
  3    Biology, Physical Sciences, and Science Technology                                 214,512           154,650            0.72
  4    Business Management, Marketing, and Administrative Services                        162,004            85,383            0.53
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         864               667            0.77
  7    Computer and Information Sciences                                                   88,616            76,004            0.86
  8    Construction Trades                                                                120,560            68,944            0.57
  9    Consumer and Homemaking Education                                                   20,312            90,839            4.47
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                115,568            92,759            0.80
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 183,776            24,870            0.14
 13    Foreign Languages                                                                   14,312             1,072            0.07
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          27,178            63,611            2.34
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             24,720             5,798            0.23
 19    Mathematics                                                                        196,096            80,540            0.41
 20    Mechanics and Repairers - Automotive                                                15,536            11,096            0.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,320            48,681            3.95
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      28,336             9,066            0.32
 24    Protective Services and Public Administration                                       38,808            48,139            1.24
 25    Psychology, Social Sciences, and History                                           232,080            13,208            0.06
 26    Visual and Performing Arts                                                          51,920            74,638            1.44
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,680,478     $    1,052,952    $       0.63
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       132,960           251,244            1.89
  3    Biology, Physical Sciences, and Science Technology                                 214,512           499,616            2.33
  4    Business Management, Marketing, and Administrative Services                        162,004           430,766            2.66
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         864             2,134            2.47
  7    Computer and Information Sciences                                                   88,616           314,377            3.55
  8    Construction Trades                                                                120,560           204,694            1.70
  9    Consumer and Homemaking Education                                                   20,312            95,554            4.70
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                115,568           199,716            1.73
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 183,776           532,527            2.90
 13    Foreign Languages                                                                   14,312            44,945            3.14
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          27,178            56,859            2.09
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             24,720           102,049            4.13
 19    Mathematics                                                                        196,096           419,246            2.14
 20    Mechanics and Repairers - Automotive                                                15,536            64,366            4.14
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,320            31,277            2.54
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      28,336           119,515            4.22
 24    Protective Services and Public Administration                                       38,808            64,647            1.67
 25    Psychology, Social Sciences, and History                                           232,080           633,198            2.73
 26    Visual and Performing Arts                                                          51,920           256,907            4.95
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,680,478     $    4,323,637    $       2.57
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,633,552    $          1.57
           Student Services                                                                                           1,135,837               0.68
           Library                                                                                                      511,724               0.30
           Instructional Administration                                                                               1,049,624               0.62
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               329,550               0.20
                                                      Total                                   1,680,478       $     5,660,287      $         3.37

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,323,637    $             -         $           -        $     4,323,637
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  329,550                                   329,550
                                                          Total $        4,323,637    $              -        $            -       $     4,323,637

          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) 2002
004003 Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         34,952   $        166,639   $          4.77
   2     Architecture and Precision Production Trades                                       120,436            775,484              6.44
   3     Biology, Physical Sciences, and Science Technology                                 219,888          1,171,550              5.33
   4     Business Management, Marketing, and Administrative Services                        597,013          2,979,534              4.99
   5     Career Pilot                                                                        31,760            737,428             23.22
   6     Communications                                                                       9,952             42,905              4.31
   7     Computer and Information Sciences                                                  502,944          1,897,618              3.77
   8     Construction Trades                                                                 46,160            176,354              3.82
   9     Consumer and Homemaking Education                                                  336,898          1,187,758              3.53
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                171,170            796,275              4.65
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 557,272          2,583,737              4.64
  13     Foreign Languages                                                                   64,768            287,827              4.44
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,888          1,583,784              8.43
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          91,116            640,697              7.03
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            134,208            729,131              5.43
  19     Mathematics                                                                        541,336          1,898,473              3.51
  20     Mechanics and Repairers - Automotive                                                73,488            427,315              5.81
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,142            159,948              4.68
  22     Mechanics and Repairers - Electronics                                                  864              3,666              4.24
  23     Physical Education and Fitness                                                     103,024            567,837              5.51
  24     Protective Services and Public Administration                                      156,567            588,169              3.76
  25     Psychology, Social Sciences, and History                                           832,512          2,703,303              3.25
  26     Visual and Performing Arts                                                         109,392            541,286              4.95
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,957,750     $   22,646,717     $         4.57
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         34,952   $        33,929   $          0.97
  2    Architecture and Precision Production Trades                                       120,436           279,123              2.32
  3    Biology, Physical Sciences, and Science Technology                                 219,888           151,889              0.69
  4    Business Management, Marketing, and Administrative Services                        597,013           812,632              1.36
  5    Career Pilot                                                                        31,760           442,716             13.94
  6    Communications                                                                       9,952             4,976              0.50
  7    Computer and Information Sciences                                                  502,944           380,113              0.76
  8    Construction Trades                                                                 46,160            31,987              0.69
  9    Consumer and Homemaking Education                                                  336,898           188,364              0.56
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                171,170           164,987              0.96
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 557,272           219,460              0.39
 13    Foreign Languages                                                                   64,768            17,972              0.28
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,888           178,464              0.95
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          91,116            55,434              0.61
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            134,208            70,603              0.53
 19    Mathematics                                                                        541,336            86,658              0.16
 20    Mechanics and Repairers - Automotive                                                73,488           166,868              2.27
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,142            42,033              1.23
 22    Mechanics and Repairers - Electronics                                                  864               546              0.63
 23    Physical Education and Fitness                                                     103,024           108,331              1.05
 24    Protective Services and Public Administration                                      156,567            93,851              0.60
 25    Psychology, Social Sciences, and History                                           832,512            67,889              0.08
 26    Visual and Performing Arts                                                         109,392            62,167              0.57
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,957,750     $    3,660,992    $         0.74
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         34,952   $         63,112   $          1.81
  2    Architecture and Precision Production Trades                                       120,436            256,545              2.13
  3    Biology, Physical Sciences, and Science Technology                                 219,888            581,813              2.65
  4    Business Management, Marketing, and Administrative Services                        597,013            978,110              1.64
  5    Career Pilot                                                                        31,760            231,470              7.29
  6    Communications                                                                       9,952             18,112              1.82
  7    Computer and Information Sciences                                                  502,944            516,027              1.03
  8    Construction Trades                                                                 46,160             52,452              1.14
  9    Consumer and Homemaking Education                                                  336,898            328,552              0.98
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                171,170            290,449              1.70
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 557,272          1,254,619              2.25
 13    Foreign Languages                                                                   64,768            140,887              2.18
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             187,888          1,031,191              5.49
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          91,116            403,830              4.43
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            134,208            391,289              2.92
 19    Mathematics                                                                        541,336            733,889              1.36
 20    Mechanics and Repairers - Automotive                                                73,488            114,115              1.55
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            34,142             49,930              1.46
 22    Mechanics and Repairers - Electronics                                                  864              1,400              1.62
 23    Physical Education and Fitness                                                     103,024            254,361              2.47
 24    Protective Services and Public Administration                                      156,567            182,557              1.17
 25    Psychology, Social Sciences, and History                                           832,512            977,689              1.17
 26    Visual and Performing Arts                                                         109,392            261,294              2.39
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,957,750     $    9,113,693     $         1.84
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       3,935,347   $          0.79
           Student Services                                                                                           1,900,165              0.38
           Library                                                                                                      666,352              0.13
           Instructional Administration                                                                                 659,407              0.13
           Organized Activities                                                                                         166,138              0.03
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,544,623              0.51
                                                      Total                                   4,957,750       $     9,872,032     $         1.99

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       9,113,693    $             -         $           -       $     9,113,693
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                    166,138             166,138
          Other                                                                                2,544,623                                2,544,623
                                                          Total $        9,113,693    $              -        $        166,138    $     9,279,831

          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) 2002
003553 Cisco Junior College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                          8,080   $        71,877   $          8.90
   2     Architecture and Precision Production Trades                                         8,829            41,135              4.66
   3     Biology, Physical Sciences, and Science Technology                                 136,960           478,382              3.49
   4     Business Management, Marketing, and Administrative Services                         83,384           350,066              4.20
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         -                 -
   7     Computer and Information Sciences                                                   48,788           197,411              4.05
   8     Construction Trades                                                                  4,640            21,618              4.66
   9     Consumer and Homemaking Education                                                   54,440           192,228              3.53
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                  9,888            46,070              4.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 209,568           804,438              3.84
  13     Foreign Languages                                                                   10,704            57,598              5.38
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,208           207,109              6.86
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          53,784           249,316              4.64
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             96,784           441,940              4.57
  19     Mathematics                                                                        124,144           507,258              4.09
  20     Mechanics and Repairers - Automotive                                                19,648           127,042              6.47
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                1,440            94,668             65.74
  23     Physical Education and Fitness                                                      55,392           507,778              9.17
  24     Protective Services and Public Administration                                       18,912           113,942              6.02
  25     Psychology, Social Sciences, and History                                           256,656           891,490              3.47
  26     Visual and Performing Arts                                                          40,880           291,552              7.13
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                           1,273,129     $    5,692,917    $         4.47
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,080   $         6,050   $          0.75
  2    Architecture and Precision Production Trades                                         8,829             2,315              0.26
  3    Biology, Physical Sciences, and Science Technology                                 136,960            26,479              0.19
  4    Business Management, Marketing, and Administrative Services                         83,384            12,692              0.15
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   48,788             3,256              0.07
  8    Construction Trades                                                                  4,640             1,217              0.26
  9    Consumer and Homemaking Education                                                   54,440            20,215              0.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,888             2,593              0.26
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 209,568            17,968              0.09
 13    Foreign Languages                                                                   10,704               658              0.06
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,208            10,447              0.35
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          53,784             4,163              0.08
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             96,784            16,600              0.17
 19    Mathematics                                                                        124,144             6,168              0.05
 20    Mechanics and Repairers - Automotive                                                19,648            12,230              0.62
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,440            10,218              7.10
 23    Physical Education and Fitness                                                      55,392            36,746              0.66
 24    Protective Services and Public Administration                                       18,912             2,011              0.11
 25    Psychology, Social Sciences, and History                                           256,656            22,356              0.09
 26    Visual and Performing Arts                                                          40,880            27,139              0.66
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,273,129     $      241,521    $         0.19
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          8,080   $        50,682   $          6.27
  2    Architecture and Precision Production Trades                                         8,829            22,271              2.52
  3    Biology, Physical Sciences, and Science Technology                                 136,960           195,186              1.43
  4    Business Management, Marketing, and Administrative Services                         83,384           181,079              2.17
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   48,788           102,707              2.11
  8    Construction Trades                                                                  4,640            11,704              2.52
  9    Consumer and Homemaking Education                                                   54,440            69,971              1.29
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,888            24,943              2.52
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 209,568           393,657              1.88
 13    Foreign Languages                                                                   10,704            36,876              3.45
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              30,208           140,040              4.64
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          53,784           144,340              2.68
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             96,784           243,928              2.52
 19    Mathematics                                                                        124,144           268,395              2.16
 20    Mechanics and Repairers - Automotive                                                19,648            77,984              3.97
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                1,440            81,751             56.77
 23    Physical Education and Fitness                                                      55,392           367,205              6.63
 24    Protective Services and Public Administration                                       18,912            76,482              4.04
 25    Psychology, Social Sciences, and History                                           256,656           388,059              1.51
 26    Visual and Performing Arts                                                          40,880           187,788              4.59
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,273,129     $    3,065,048    $         2.41
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $        937,910     $          0.74
           Student Services                                                                                            942,863                0.74
           Library                                                                                                     196,563                0.15
           Instructional Administration                                                                                221,820                0.17
           Organized Activities                                                                                            -
           Equipment Depreciation                                                                                          -
           Local Benefits                                                                                               87,192                0.07
                                                      Total                                   1,273,129       $     2,386,348      $         1.87

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       3,065,048    $             -         $           -        $     3,065,048
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                   87,192                                    87,192
                                                          Total $        3,065,048    $              -        $            -       $     3,065,048

          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) 2002
003554 Clarendon College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         41,760   $       475,946   $         11.40
   2     Architecture and Precision Production Trades                                         3,808            57,730             15.16
   3     Biology, Physical Sciences, and Science Technology                                  39,248           252,620              6.44
   4     Business Management, Marketing, and Administrative Services                         22,102           141,175              6.39
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         336             2,219              6.60
   7     Computer and Information Sciences                                                   22,168           199,993              9.02
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                    5,808            36,264              6.24
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    752             5,207              6.92
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  81,536           544,738              6.68
  13     Foreign Languages                                                                    2,160            14,264              6.60
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          21,000           114,372              5.45
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                                -              46,585
  19     Mathematics                                                                         43,248           252,555              5.84
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      24,384           284,752             11.68
  24     Protective Services and Public Administration                                        2,016            12,588              6.24
  25     Psychology, Social Sciences, and History                                            70,224           496,501              7.07
  26     Visual and Performing Arts                                                          17,264           148,485              8.60
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             397,814     $    3,085,996    $         7.76
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         41,760   $       114,086   $          2.73
  2    Architecture and Precision Production Trades                                         3,808               357              0.09
  3    Biology, Physical Sciences, and Science Technology                                  39,248             8,451              0.22
  4    Business Management, Marketing, and Administrative Services                         22,102             2,892              0.13
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         336                 8              0.02
  7    Computer and Information Sciences                                                   22,168             4,487              0.20
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    5,808               131              0.02
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    752                79              0.11
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  81,536             8,159              0.10
 13    Foreign Languages                                                                    2,160                49              0.02
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          21,000             3,228              0.15
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -              10,254
 19    Mathematics                                                                         43,248             2,011              0.05
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      24,384            34,784              1.43
 24    Protective Services and Public Administration                                        2,016                46              0.02
 25    Psychology, Social Sciences, and History                                            70,224             5,977              0.09
 26    Visual and Performing Arts                                                          17,264             4,387              0.25
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             397,814     $      199,386    $         0.50
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         41,760   $       191,208   $          4.58
  2    Architecture and Precision Production Trades                                         3,808            41,812             10.98
  3    Biology, Physical Sciences, and Science Technology                                  39,248            83,783              2.13
  4    Business Management, Marketing, and Administrative Services                         22,102            47,964              2.17
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         336               838              2.49
  7    Computer and Information Sciences                                                   22,168           104,917              4.73
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    5,808            12,399              2.13
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    752             2,055              2.73
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  81,536           203,384              2.49
 13    Foreign Languages                                                                    2,160             5,388              2.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          21,000            25,328              1.21
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -              36,331
 19    Mathematics                                                                         43,248            73,812              1.71
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      24,384           150,323              6.16
 24    Protective Services and Public Administration                                        2,016             4,304              2.13
 25    Psychology, Social Sciences, and History                                            70,224           203,555              2.90
 26    Visual and Performing Arts                                                          17,264            73,549              4.26
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             397,814     $    1,260,950    $         3.17
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $        980,894     $          2.47
           Student Services                                                                                            286,045                0.72
           Library                                                                                                     104,311                0.26
           Instructional Administration                                                                                165,483                0.42
           Organized Activities                                                                                            -
           Equipment Depreciation                                                                                          -
           Local Benefits                                                                                               88,927                0.22
                                                      Total                                     397,814       $     1,625,660      $         4.09

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       1,260,950    $             -         $           -        $     1,260,950
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                   88,927                                    88,927
                                                          Total $        1,260,950    $              -        $            -       $     1,260,950

          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) 2002
003546 Coastal Bend College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         32,345   $        191,628   $          5.92
   2     Architecture and Precision Production Trades                                        60,266            397,659              6.60
   3     Biology, Physical Sciences, and Science Technology                                 105,312            692,702              6.58
   4     Business Management, Marketing, and Administrative Services                        114,360            870,920              7.62
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      13,344             97,693              7.32
   7     Computer and Information Sciences                                                  181,767          1,152,513              6.34
   8     Construction Trades                                                                 13,115            216,425             16.50
   9     Consumer and Homemaking Education                                                  151,073            684,188              4.53
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 76,624            417,539              5.45
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,360          1,451,285              5.91
  13     Foreign Languages                                                                   14,656             97,313              6.64
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,630             21,938              3.31
  15     Health Occupations - Dental Hygiene                                                 38,752            466,422             12.04
  16     Health Occupations - Other                                                          40,491            224,191              5.54
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            147,824            935,131              6.33
  19     Mathematics                                                                        173,999            911,788              5.24
  20     Mechanics and Repairers - Automotive                                                54,656            311,069              5.69
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,800             96,237             20.05
  22     Mechanics and Repairers - Electronics                                               15,440            247,171             16.01
  23     Physical Education and Fitness                                                      39,408            257,104              6.52
  24     Protective Services and Public Administration                                       54,960            434,087              7.90
  25     Psychology, Social Sciences, and History                                           194,160          1,115,518              5.75
  26     Visual and Performing Arts                                                          58,793            504,445              8.58
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,838,135     $   11,794,967     $         6.42
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         32,345   $         9,090   $          0.28
  2    Architecture and Precision Production Trades                                        60,266            80,240              1.33
  3    Biology, Physical Sciences, and Science Technology                                 105,312            49,233              0.47
  4    Business Management, Marketing, and Administrative Services                        114,360            46,844              0.41
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      13,344             2,600              0.19
  7    Computer and Information Sciences                                                  181,767           159,889              0.88
  8    Construction Trades                                                                 13,115             1,942              0.15
  9    Consumer and Homemaking Education                                                  151,073           133,183              0.88
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 76,624            10,048              0.13
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,360            58,417              0.24
 13    Foreign Languages                                                                   14,656             4,656              0.32
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,630               -
 15    Health Occupations - Dental Hygiene                                                 38,752            63,695              1.64
 16    Health Occupations - Other                                                          40,491            21,505              0.53
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            147,824            92,187              0.62
 19    Mathematics                                                                        173,999            37,589              0.22
 20    Mechanics and Repairers - Automotive                                                54,656            10,893              0.20
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,800            80,355             16.74
 22    Mechanics and Repairers - Electronics                                               15,440           120,530              7.81
 23    Physical Education and Fitness                                                      39,408            11,878              0.30
 24    Protective Services and Public Administration                                       54,960            59,112              1.08
 25    Psychology, Social Sciences, and History                                           194,160            43,035              0.22
 26    Visual and Performing Arts                                                          58,793            61,073              1.04
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,838,135     $    1,157,994    $         0.63
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         32,345   $        75,513   $          2.33
  2    Architecture and Precision Production Trades                                        60,266           118,008              1.96
  3    Biology, Physical Sciences, and Science Technology                                 105,312           295,008              2.80
  4    Business Management, Marketing, and Administrative Services                        114,360           445,677              3.90
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      13,344            50,940              3.82
  7    Computer and Information Sciences                                                  181,767           391,185              2.15
  8    Construction Trades                                                                 13,115           171,088             13.05
  9    Consumer and Homemaking Education                                                  151,073            51,128              0.34
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 76,624           153,954              2.01
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 245,360           581,010              2.37
 13    Foreign Languages                                                                   14,656            44,163              3.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               6,630               -
 15    Health Occupations - Dental Hygiene                                                 38,752           274,503              7.08
 16    Health Occupations - Other                                                          40,491            68,708              1.70
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            147,824           353,817              2.39
 19    Mathematics                                                                        173,999           298,463              1.72
 20    Mechanics and Repairers - Automotive                                                54,656           119,328              2.18
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,800               -
 22    Mechanics and Repairers - Electronics                                               15,440            75,552              4.89
 23    Physical Education and Fitness                                                      39,408           114,831              2.91
 24    Protective Services and Public Administration                                       54,960           193,121              3.51
 25    Psychology, Social Sciences, and History                                           194,160           430,038              2.21
 26    Visual and Performing Arts                                                          58,793           248,835              4.23
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,838,135     $    4,554,870    $         2.48
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,093,426    $          1.14
           Student Services                                                                                           2,124,960               1.16
           Library                                                                                                      580,151               0.32
           Instructional Administration                                                                                 767,811               0.42
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               515,755               0.28
                                                      Total                                   1,838,135       $     6,082,103      $         3.31

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,554,870    $             -         $           -        $     4,554,870
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  515,755                                   515,755
                                                          Total $        4,554,870    $              -        $            -       $     4,554,870

          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) 2002
007096 College of the Mainland Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         10,464   $        126,714   $         12.11
   2     Architecture and Precision Production Trades                                        51,872          1,400,032             26.99
   3     Biology, Physical Sciences, and Science Technology                                 232,566          1,915,384              8.24
   4     Business Management, Marketing, and Administrative Services                         94,592          1,009,790             10.68
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       8,464            521,414             61.60
   7     Computer and Information Sciences                                                   54,960          1,127,939             20.52
   8     Construction Trades                                                                  1,824             24,686             13.53
   9     Consumer and Homemaking Education                                                   93,104            993,530             10.67
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 23,856            300,045             12.58
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,448          1,987,988              9.02
  13     Foreign Languages                                                                   25,296            214,600              8.48
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               5,776            584,997            101.28
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          68,112            604,662              8.88
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        257,608          2,145,955              8.33
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,576            109,295             23.88
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      47,760            832,370             17.43
  24     Protective Services and Public Administration                                       33,712            301,687              8.95
  25     Psychology, Social Sciences, and History                                           251,856          1,853,955              7.36
  26     Visual and Performing Arts                                                          66,336            844,745             12.73
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,553,182     $   16,899,791     $        10.88
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,464   $        23,867   $          2.28
  2    Architecture and Precision Production Trades                                        51,872           511,587              9.86
  3    Biology, Physical Sciences, and Science Technology                                 232,566           153,800              0.66
  4    Business Management, Marketing, and Administrative Services                         94,592           105,779              1.12
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,464           131,588             15.55
  7    Computer and Information Sciences                                                   54,960           341,686              6.22
  8    Construction Trades                                                                  1,824             4,574              2.51
  9    Consumer and Homemaking Education                                                   93,104           239,605              2.57
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 23,856            53,371              2.24
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,448           169,895              0.77
 13    Foreign Languages                                                                   25,296             7,287              0.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               5,776           143,064             24.77
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          68,112            51,761              0.76
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        257,608           181,648              0.71
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,576            29,840              6.52
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      47,760           155,701              3.26
 24    Protective Services and Public Administration                                       33,712            21,039              0.62
 25    Psychology, Social Sciences, and History                                           251,856            58,492              0.23
 26    Visual and Performing Arts                                                          66,336            96,004              1.45
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,553,182     $    2,480,588    $         1.60
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         10,464   $        46,940   $          4.49
  2    Architecture and Precision Production Trades                                        51,872           611,302             11.78
  3    Biology, Physical Sciences, and Science Technology                                 232,566           519,025              2.23
  4    Business Management, Marketing, and Administrative Services                         94,592           398,623              4.21
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,464           344,604             40.71
  7    Computer and Information Sciences                                                   54,960           492,611              8.96
  8    Construction Trades                                                                  1,824            10,367              5.68
  9    Consumer and Homemaking Education                                                   93,104           256,487              2.75
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 23,856           119,216              5.00
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,448           640,278              2.90
 13    Foreign Languages                                                                   25,296            72,161              2.85
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree               5,776           411,073             71.17
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          68,112           188,991              2.77
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        257,608           587,953              2.28
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             4,576            55,006             12.02
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      47,760           421,496              8.83
 24    Protective Services and Public Administration                                       33,712           100,531              2.98
 25    Psychology, Social Sciences, and History                                           251,856           449,841              1.79
 26    Visual and Performing Arts                                                          66,336           394,319              5.94
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,553,182     $    6,120,824    $         3.94
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       4,113,921    $          2.65
           Student Services                                                                                           1,569,371               1.01
           Library                                                                                                      669,947               0.43
           Instructional Administration                                                                                 332,717               0.21
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,612,423               1.04
                                                      Total                                   1,553,182       $     8,298,379      $         5.34

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       6,120,824    $             -         $           -        $     6,120,824
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                1,612,423                                 1,612,423
                                                          Total $        6,120,824    $              -        $            -       $     6,120,824

          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) 2002
023614 Collin County Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         26,038   $        160,575   $          6.17
   2     Architecture and Precision Production Trades                                        46,442            565,233             12.17
   3     Biology, Physical Sciences, and Science Technology                                 541,184          3,428,282              6.33
   4     Business Management, Marketing, and Administrative Services                        510,594          3,918,007              7.67
   5     Career Pilot                                                                         2,064             17,118              8.29
   6     Communications                                                                      90,273            593,096              6.57
   7     Computer and Information Sciences                                                  440,722          2,623,144              5.95
   8     Construction Trades                                                                  3,816             31,661              8.30
   9     Consumer and Homemaking Education                                                  105,548            682,113              6.46
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 99,096            865,986              8.74
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,159,779          7,337,963              6.33
  13     Foreign Languages                                                                  184,626          1,306,036              7.07
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,406            699,943             10.23
  15     Health Occupations - Dental Hygiene                                                 17,408            514,556             29.56
  16     Health Occupations - Other                                                         107,694            786,111              7.30
  17     Health Occupations - Respiratory Therapy                                            42,496            399,564              9.40
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        887,808          4,679,734              5.27
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                1,008              8,485              8.42
  23     Physical Education and Fitness                                                     180,048          1,448,105              8.04
  24     Protective Services and Public Administration                                      230,245          2,070,670              8.99
  25     Psychology, Social Sciences, and History                                         1,199,888          6,493,818              5.41
  26     Visual and Performing Arts                                                         520,172          4,709,350              9.05
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           6,465,355     $   43,339,553     $         6.70
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         26,038   $         20,203   $          0.78
  2    Architecture and Precision Production Trades                                        46,442            265,895              5.73
  3    Biology, Physical Sciences, and Science Technology                                 541,184            595,075              1.10
  4    Business Management, Marketing, and Administrative Services                        510,594            679,016              1.33
  5    Career Pilot                                                                         2,064              7,436              3.60
  6    Communications                                                                      90,273             57,783              0.64
  7    Computer and Information Sciences                                                  440,722            409,514              0.93
  8    Construction Trades                                                                  3,816             13,756              3.60
  9    Consumer and Homemaking Education                                                  105,548            142,360              1.35
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 99,096            143,636              1.45
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,159,779          1,032,225              0.89
 13    Foreign Languages                                                                  184,626            248,414              1.35
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,406             99,806              1.46
 15    Health Occupations - Dental Hygiene                                                 17,408            192,854             11.08
 16    Health Occupations - Other                                                         107,694            177,531              1.65
 17    Health Occupations - Respiratory Therapy                                            42,496             82,529              1.94
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        887,808            617,655              0.70
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                1,008              3,718              3.69
 23    Physical Education and Fitness                                                     180,048            372,219              2.07
 24    Protective Services and Public Administration                                      230,245            820,672              3.56
 25    Psychology, Social Sciences, and History                                         1,199,888            437,073              0.36
 26    Visual and Performing Arts                                                         520,172          1,421,898              2.73
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,465,355     $    7,841,268     $         1.21
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         26,038   $         60,208   $          2.31
  2    Architecture and Precision Production Trades                                        46,442            156,356              3.37
  3    Biology, Physical Sciences, and Science Technology                                 541,184          1,167,050              2.16
  4    Business Management, Marketing, and Administrative Services                        510,594          1,667,013              3.26
  5    Career Pilot                                                                         2,064              3,328              1.61
  6    Communications                                                                      90,273            257,387              2.85
  7    Computer and Information Sciences                                                  440,722            856,768              1.94
  8    Construction Trades                                                                  3,816              6,157              1.61
  9    Consumer and Homemaking Education                                                  105,548            214,800              2.04
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 99,096            417,261              4.21
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,159,779          2,735,098              2.36
 13    Foreign Languages                                                                  184,626            489,209              2.65
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,406            389,534              5.69
 15    Health Occupations - Dental Hygiene                                                 17,408            268,108             15.40
 16    Health Occupations - Other                                                         107,694            277,020              2.57
 17    Health Occupations - Respiratory Therapy                                            42,496            186,202              4.38
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        887,808          1,328,763              1.50
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                1,008              1,664              1.65
 23    Physical Education and Fitness                                                     180,048            521,568              2.90
 24    Protective Services and Public Administration                                      230,245            541,137              2.35
 25    Psychology, Social Sciences, and History                                         1,199,888          2,362,620              1.97
 26    Visual and Performing Arts                                                         520,172          1,685,986              3.24
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           6,465,355     $   15,593,237     $         2.41
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       8,813,273    $          1.36
           Student Services                                                                                           4,305,935               0.67
           Library                                                                                                    2,898,436               0.45
           Instructional Administration                                                                               2,635,117               0.41
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,252,287               0.19
                                                      Total                                   6,465,355       $    19,905,048      $         3.08

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     15,593,237     $             -         $           -        $    15,593,237
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                1,252,287                                 1,252,287
                                                          Total $       15,593,237    $              -        $            -       $    15,593,237

          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) 2002
029150 Dallas County Community College District
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         88,780   $       1,459,648   $         16.44
   2     Architecture and Precision Production Trades                                       319,227           1,885,144              5.91
   3     Biology, Physical Sciences, and Science Technology                               2,234,528          16,094,737              7.20
   4     Business Management, Marketing, and Administrative Services                      2,546,994          19,002,952              7.46
   5     Career Pilot                                                                        25,872             241,162              9.32
   6     Communications                                                                     341,822           4,395,259             12.86
   7     Computer and Information Sciences                                                2,063,057          17,807,107              8.63
   8     Construction Trades                                                                186,540           2,576,576             13.81
   9     Consumer and Homemaking Education                                                  581,011           3,414,575              5.88
  10     Engineering                                                                          4,528              28,000              6.18
  11     Engineering Related                                                                634,508           3,796,568              5.98
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               5,294,213          38,546,225              7.28
  13     Foreign Languages                                                                  508,626           3,616,286              7.11
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             272,900           3,206,252             11.75
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         551,317           4,597,706              8.34
  17     Health Occupations - Respiratory Therapy                                            52,240             414,000              7.92
  18     Health Occupations - Vocational Nursing                                             23,264             337,611             14.51
  19     Mathematics                                                                      2,616,440          16,871,185              6.45
  20     Mechanics and Repairers - Automotive                                               383,834           3,695,323              9.63
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           164,732             963,508              5.85
  22     Mechanics and Repairers - Electronics                                               45,282             987,128             21.80
  23     Physical Education and Fitness                                                     551,496           4,787,843              8.68
  24     Protective Services and Public Administration                                      671,361           4,134,788              6.16
  25     Psychology, Social Sciences, and History                                         3,322,520          21,245,386              6.39
  26     Visual and Performing Arts                                                       1,124,266          10,372,066              9.23
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          24,609,358     $   184,477,034     $         7.50
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         88,780   $        601,319   $          6.77
  2    Architecture and Precision Production Trades                                       319,227            335,282              1.05
  3    Biology, Physical Sciences, and Science Technology                               2,234,528          3,393,092              1.52
  4    Business Management, Marketing, and Administrative Services                      2,546,994          3,855,301              1.51
  5    Career Pilot                                                                        25,872             32,405              1.25
  6    Communications                                                                     341,822          2,573,004              7.53
  7    Computer and Information Sciences                                                2,063,057          3,367,948              1.63
  8    Construction Trades                                                                186,540          1,187,712              6.37
  9    Consumer and Homemaking Education                                                  581,011            395,997              0.68
 10    Engineering                                                                          4,528                912              0.20
 11    Engineering Related                                                                634,508            710,368              1.12
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               5,294,213          5,891,381              1.11
 13    Foreign Languages                                                                  508,626            400,864              0.79
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             272,900            643,596              2.36
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         551,317          1,533,186              2.78
 17    Health Occupations - Respiratory Therapy                                            52,240             62,472              1.20
 18    Health Occupations - Vocational Nursing                                             23,264             39,861              1.71
 19    Mathematics                                                                      2,616,440          1,545,903              0.59
 20    Mechanics and Repairers - Automotive                                               383,834            728,954              1.90
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           164,732            182,763              1.11
 22    Mechanics and Repairers - Electronics                                               45,282            214,080              4.73
 23    Physical Education and Fitness                                                     551,496          1,001,397              1.82
 24    Protective Services and Public Administration                                      671,361            922,778              1.37
 25    Psychology, Social Sciences, and History                                         3,322,520          2,049,886              0.62
 26    Visual and Performing Arts                                                       1,124,266          1,775,440              1.58
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          24,609,358     $   33,445,901     $         1.36
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         88,780   $        548,881   $          6.18
  2    Architecture and Precision Production Trades                                       319,227            437,176              1.37
  3    Biology, Physical Sciences, and Science Technology                               2,234,528          4,913,055              2.20
  4    Business Management, Marketing, and Administrative Services                      2,546,994          6,269,941              2.46
  5    Career Pilot                                                                        25,872            118,578              4.58
  6    Communications                                                                     341,822            630,813              1.85
  7    Computer and Information Sciences                                                2,063,057          7,248,242              3.51
  8    Construction Trades                                                                186,540            738,667              3.96
  9    Consumer and Homemaking Education                                                  581,011            993,427              1.71
 10    Engineering                                                                          4,528             11,305              2.50
 11    Engineering Related                                                                634,508            874,582              1.38
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               5,294,213         14,201,526              2.68
 13    Foreign Languages                                                                  508,626          1,442,574              2.84
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             272,900          1,611,446              5.90
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         551,317          1,142,869              2.07
 17    Health Occupations - Respiratory Therapy                                            52,240            169,442              3.24
 18    Health Occupations - Vocational Nursing                                             23,264            216,662              9.31
 19    Mathematics                                                                      2,616,440          6,205,513              2.37
 20    Mechanics and Repairers - Automotive                                               383,834          1,628,491              4.24
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           164,732            206,561              1.25
 22    Mechanics and Repairers - Electronics                                               45,282            615,215             13.59
 23    Physical Education and Fitness                                                     551,496          1,864,171              3.38
 24    Protective Services and Public Administration                                      671,361            871,938              1.30
 25    Psychology, Social Sciences, and History                                         3,322,520          7,614,644              2.29
 26    Visual and Performing Arts                                                       1,124,266          4,677,925              4.16
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          24,609,358     $   65,253,644     $         2.65
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $     46,514,521    $          1.89
           Student Services                                                                                         17,743,112               0.72
           Library                                                                                                    7,320,440              0.30
           Instructional Administration                                                                               6,227,024              0.25
           Organized Activities                                                                                         633,145              0.03
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             7,339,247              0.30
                                                      Total                                  24,609,358       $    85,777,489     $         3.49

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $     65,253,644     $             -         $           -       $    65,253,644
          Research                                                              -                                           -                   -
          Public Service                                                        -                                           -                   -
          Academic Support                                                      -                                           -                   -
          Student Services                                                      -                                           -                   -
          Instructional Support                                                 -                                           -                   -
          Operation and Maintenance of Plant                                    -                         -                 -                   -
          Scholarships and Fellowships                                          -                                     633,145             633,145
          Other                                                                                7,339,247                                7,339,247
                                                          Total $       65,253,644    $              -        $        633,145    $    65,886,789

          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) 2002
003563 Del Mar College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                       182,242          1,481,536                8.13
   3     Biology, Physical Sciences, and Science Technology                                 407,744          3,043,610                7.46
   4     Business Management, Marketing, and Administrative Services                        426,416          3,633,744                8.52
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      35,792            416,410               11.63
   7     Computer and Information Sciences                                                  303,366          2,331,084                7.68
   8     Construction Trades                                                                 47,737            325,716                6.82
   9     Consumer and Homemaking Education                                                  254,468          2,004,033                7.88
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                143,747          1,261,022                8.77
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 758,986          6,471,952                8.53
  13     Foreign Languages                                                                   58,706            488,977                8.33
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             256,960          2,781,097               10.82
  15     Health Occupations - Dental Hygiene                                                 26,081            391,227               15.00
  16     Health Occupations - Other                                                         402,647          3,431,020                8.52
  17     Health Occupations - Respiratory Therapy                                            16,464            267,836               16.27
  18     Health Occupations - Vocational Nursing                                             97,888            907,203                9.27
  19     Mathematics                                                                        485,893          3,939,849                8.11
  20     Mechanics and Repairers - Automotive                                                89,116            766,665                8.60
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            96,732            883,858                9.14
  22     Mechanics and Repairers - Electronics                                               23,496            185,422                7.89
  23     Physical Education and Fitness                                                     123,072            990,348                8.05
  24     Protective Services and Public Administration                                      221,784          1,725,497                7.78
  25     Psychology, Social Sciences, and History                                           520,656          3,858,369                7.41
  26     Visual and Performing Arts                                                         209,478          2,480,843               11.84
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,189,471     $   44,067,318     $           8.49
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       182,242           231,947            1.27
  3    Biology, Physical Sciences, and Science Technology                                 407,744           167,859            0.41
  4    Business Management, Marketing, and Administrative Services                        426,416           266,956            0.63
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      35,792            28,217            0.79
  7    Computer and Information Sciences                                                  303,366           119,858            0.40
  8    Construction Trades                                                                 47,737            63,297            1.33
  9    Consumer and Homemaking Education                                                  254,468           193,279            0.76
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                143,747            85,655            0.60
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 758,986           247,006            0.33
 13    Foreign Languages                                                                   58,706           103,703            1.77
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             256,960           110,255            0.43
 15    Health Occupations - Dental Hygiene                                                 26,081            38,666            1.48
 16    Health Occupations - Other                                                         402,647           236,423            0.59
 17    Health Occupations - Respiratory Therapy                                            16,464             9,893            0.60
 18    Health Occupations - Vocational Nursing                                             97,888             7,014            0.07
 19    Mathematics                                                                        485,893           182,750            0.38
 20    Mechanics and Repairers - Automotive                                                89,116            45,421            0.51
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            96,732           228,211            2.36
 22    Mechanics and Repairers - Electronics                                               23,496            20,019            0.85
 23    Physical Education and Fitness                                                     123,072            41,427            0.34
 24    Protective Services and Public Administration                                      221,784           128,953            0.58
 25    Psychology, Social Sciences, and History                                           520,656            53,537            0.10
 26    Visual and Performing Arts                                                         209,478           224,140            1.07
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           5,189,471     $    2,834,486    $       0.55
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                       182,242            496,805            2.73
  3    Biology, Physical Sciences, and Science Technology                                 407,744          1,191,491            2.92
  4    Business Management, Marketing, and Administrative Services                        426,416          1,605,400            3.76
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      35,792            240,348            6.72
  7    Computer and Information Sciences                                                  303,366            958,118            3.16
  8    Construction Trades                                                                 47,737             65,233            1.37
  9    Consumer and Homemaking Education                                                  254,468            759,628            2.99
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                143,747            581,594            4.05
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 758,986          3,089,817            4.07
 13    Foreign Languages                                                                   58,706            142,778            2.43
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             256,960          1,609,422            6.26
 15    Health Occupations - Dental Hygiene                                                 26,081            244,829            9.39
 16    Health Occupations - Other                                                         402,647          1,531,391            3.80
 17    Health Occupations - Respiratory Therapy                                            16,464            189,935           11.54
 18    Health Occupations - Vocational Nursing                                             97,888            495,845            5.07
 19    Mathematics                                                                        485,893          1,750,030            3.60
 20    Mechanics and Repairers - Automotive                                                89,116            353,134            3.96
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            96,732            256,078            2.65
 22    Mechanics and Repairers - Electronics                                               23,496             68,349            2.91
 23    Physical Education and Fitness                                                     123,072            440,550            3.58
 24    Protective Services and Public Administration                                      221,784            680,425            3.07
 25    Psychology, Social Sciences, and History                                           520,656          1,654,168            3.18
 26    Visual and Performing Arts                                                         209,478          1,391,416            6.64
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,189,471     $   19,796,784     $       3.81
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       7,716,692    $          1.49
           Student Services                                                                                           4,072,415               0.78
           Library                                                                                                    2,523,707               0.49
           Instructional Administration                                                                               2,785,237               0.54
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             4,337,997               0.84
                                                      Total                                   5,189,471       $    21,436,048      $         4.13

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     19,796,784     $             -         $           -        $    19,796,784
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                4,337,997                                 4,337,997
                                                          Total $       19,796,784    $              -        $            -       $    19,796,784

          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) 2002
010387 El Paso Community College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        92,849          1,659,222               17.87
   3     Biology, Physical Sciences, and Science Technology                                 753,456          4,645,148                6.17
   4     Business Management, Marketing, and Administrative Services                        472,614          3,128,624                6.62
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      14,700            332,939               22.65
   7     Computer and Information Sciences                                                  446,907          3,394,799                7.60
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  285,703          1,397,522                4.89
  10     Engineering                                                                        217,668            837,520                3.85
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,642,382        17,824,147                 6.75
  13     Foreign Languages                                                                   73,796            591,256                8.01
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             161,426          2,122,137               13.15
  15     Health Occupations - Dental Hygiene                                                 24,976            373,240               14.94
  16     Health Occupations - Other                                                         296,710          2,983,869               10.06
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             35,952            138,322                3.85
  19     Mathematics                                                                      1,065,176          6,677,310                6.27
  20     Mechanics and Repairers - Automotive                                                89,037            660,860                7.42
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                              127,590            767,245                6.01
  23     Physical Education and Fitness                                                      48,512            752,643               15.51
  24     Protective Services and Public Administration                                      204,842          1,457,023                7.11
  25     Psychology, Social Sciences, and History                                         1,196,592          7,694,956                6.43
  26     Visual and Performing Arts                                                         298,980          1,955,012                6.54
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           8,549,868     $   59,393,794     $           6.95
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        92,849            437,454            4.71
  3    Biology, Physical Sciences, and Science Technology                                 753,456            255,566            0.34
  4    Business Management, Marketing, and Administrative Services                        472,614            302,862            0.64
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      14,700             83,187            5.66
  7    Computer and Information Sciences                                                  446,907            286,524            0.64
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  285,703             82,054            0.29
 10    Engineering                                                                        217,668              3,561            0.02
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,642,382          1,117,236            0.42
 13    Foreign Languages                                                                   73,796             23,208            0.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             161,426            164,533            1.02
 15    Health Occupations - Dental Hygiene                                                 24,976             25,770            1.03
 16    Health Occupations - Other                                                         296,710            163,385            0.55
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             35,952              2,220            0.06
 19    Mathematics                                                                      1,065,176            358,736            0.34
 20    Mechanics and Repairers - Automotive                                                89,037             73,768            0.83
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                              127,590             64,039            0.50
 23    Physical Education and Fitness                                                      48,512            134,289            2.77
 24    Protective Services and Public Administration                                      204,842            151,158            0.74
 25    Psychology, Social Sciences, and History                                         1,196,592            127,218            0.11
 26    Visual and Performing Arts                                                         298,980             65,664            0.22
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           8,549,868     $    3,922,432     $       0.46
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        92,849            870,274            9.37
  3    Biology, Physical Sciences, and Science Technology                                 753,456          1,537,259            2.04
  4    Business Management, Marketing, and Administrative Services                        472,614          1,036,609            2.19
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      14,700            194,103           13.20
  7    Computer and Information Sciences                                                  446,907          1,416,440            3.17
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  285,703            233,895            0.82
 10    Engineering                                                                        217,668              9,943            0.05
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,642,382          6,703,768            2.54
 13    Foreign Languages                                                                   73,796            288,682            3.91
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             161,426          1,346,501            8.34
 15    Health Occupations - Dental Hygiene                                                 24,976            252,920           10.13
 16    Health Occupations - Other                                                         296,710          1,697,243            5.72
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             35,952                -
 19    Mathematics                                                                      1,065,176          2,286,187            2.15
 20    Mechanics and Repairers - Automotive                                                89,037            250,029            2.81
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                              127,590            220,194            1.73
 23    Physical Education and Fitness                                                      48,512            434,704            8.96
 24    Protective Services and Public Administration                                      204,842            530,404            2.59
 25    Psychology, Social Sciences, and History                                         1,196,592          3,037,855            2.54
 26    Visual and Performing Arts                                                         298,980            757,513            2.53
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           8,549,868     $   23,104,523     $       2.70
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $     13,876,094    $          1.62
           Student Services                                                                                           6,096,747              0.71
           Library                                                                                                    2,247,433              0.26
           Instructional Administration                                                                               6,758,761              0.79
           Organized Activities                                                                                         179,368              0.02
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             3,208,436              0.38
                                                      Total                                   8,549,868       $    32,366,839     $         3.79

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $     23,104,523     $             -         $           -       $    23,104,523
          Research                                                              -                                           -                   -
          Public Service                                                        -                                           -                   -
          Academic Support                                                      -                                           -                   -
          Student Services                                                      -                                           -                   -
          Instructional Support                                                 -                                           -                   -
          Operation and Maintenance of Plant                                    -                         -                 -                   -
          Scholarships and Fellowships                                          -                                     179,368             179,368
          Other                                                                                3,208,436                                3,208,436
                                                          Total $       23,104,523    $              -        $        179,368    $    23,283,891

          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) 2002
003568 Frank Phillips College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         24,848   $       192,456   $          7.75
   2     Architecture and Precision Production Trades                                        39,548           197,055              4.98
   3     Biology, Physical Sciences, and Science Technology                                  73,820           419,513              5.68
   4     Business Management, Marketing, and Administrative Services                         65,800           343,037              5.21
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         376             1,955              5.20
   7     Computer and Information Sciences                                                   53,165           498,965              9.39
   8     Construction Trades                                                                  4,224           110,324             26.12
   9     Consumer and Homemaking Education                                                   38,269           376,780              9.85
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 42,053           181,485              4.32
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  72,000           357,450              4.96
  13     Foreign Languages                                                                    1,458             8,152              5.59
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          56,823           214,642              3.78
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             52,656           384,919              7.31
  19     Mathematics                                                                         47,904           252,000              5.26
  20     Mechanics and Repairers - Automotive                                                   288             1,463              5.08
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               210             1,037              4.94
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      29,890           221,146              7.40
  24     Protective Services and Public Administration                                        7,068            27,086              3.83
  25     Psychology, Social Sciences, and History                                            88,992           452,037              5.08
  26     Visual and Performing Arts                                                          24,339           155,970              6.41
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             723,731     $    4,397,473    $         6.08
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         24,848   $        21,124   $          0.85
  2    Architecture and Precision Production Trades                                        39,548            41,125              1.04
  3    Biology, Physical Sciences, and Science Technology                                  73,820            47,111              0.64
  4    Business Management, Marketing, and Administrative Services                         65,800            41,567              0.63
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         376               829              2.20
  7    Computer and Information Sciences                                                   53,165           257,170              4.84
  8    Construction Trades                                                                  4,224            44,167             10.46
  9    Consumer and Homemaking Education                                                   38,269           133,537              3.49
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 42,053            16,826              0.40
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  72,000            35,907              0.50
 13    Foreign Languages                                                                    1,458             3,784              2.60
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          56,823            16,415              0.29
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             52,656            62,163              1.18
 19    Mathematics                                                                         47,904            49,179              1.03
 20    Mechanics and Repairers - Automotive                                                   288               600              2.08
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               210               408              1.94
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      29,890            10,862              0.36
 24    Protective Services and Public Administration                                        7,068             5,912              0.84
 25    Psychology, Social Sciences, and History                                            88,992            74,452              0.84
 26    Visual and Performing Arts                                                          24,339            37,190              1.53
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             723,731     $      900,328    $         1.24
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         24,848   $        96,894   $          3.90
  2    Architecture and Precision Production Trades                                        39,548            37,454              0.95
  3    Biology, Physical Sciences, and Science Technology                                  73,820           151,256              2.05
  4    Business Management, Marketing, and Administrative Services                         65,800           104,350              1.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         376               -
  7    Computer and Information Sciences                                                   53,165            82,526              1.55
  8    Construction Trades                                                                  4,224            53,503             12.67
  9    Consumer and Homemaking Education                                                   38,269           128,599              3.36
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 42,053            38,679              0.92
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  72,000           105,849              1.47
 13    Foreign Languages                                                                    1,458               -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          56,823            28,000              0.49
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             52,656           165,012              3.13
 19    Mathematics                                                                         47,904            59,313              1.24
 20    Mechanics and Repairers - Automotive                                                   288               -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               210               -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      29,890           120,741              4.04
 24    Protective Services and Public Administration                                        7,068               -
 25    Psychology, Social Sciences, and History                                            88,992           110,988              1.25
 26    Visual and Performing Arts                                                          24,339            45,867              1.88
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             723,731     $    1,329,031    $         1.84
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,027,778    $          1.42
           Student Services                                                                                             394,305               0.54
           Library                                                                                                      135,376               0.19
           Instructional Administration                                                                                 404,939               0.56
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               205,716               0.28
                                                      Total                                     723,731       $     2,168,114      $         3.00

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       1,329,031    $             -         $           -        $     1,329,031
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  205,716                                   205,716
                                                          Total $        1,329,031    $              -        $            -       $     1,329,031

          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) 2002
006662 Galveston College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                         9,792             72,904                7.45
   3     Biology, Physical Sciences, and Science Technology                                 113,872            879,038                7.72
   4     Business Management, Marketing, and Administrative Services                         52,272            416,359                7.97
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         408             20,660               50.64
   7     Computer and Information Sciences                                                   51,756            500,693                9.67
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   38,451            356,391                9.27
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                  3,586             74,072               20.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 157,832          1,135,589                7.19
  13     Foreign Languages                                                                   11,204             66,774                5.96
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,560          1,085,226               10.79
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         178,493          1,445,571                8.10
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             23,216            214,589                9.24
  19     Mathematics                                                                        135,680            873,083                6.43
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             3,328             54,855               16.48
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      44,832            711,953               15.88
  24     Protective Services and Public Administration                                       33,921            303,551                8.95
  25     Psychology, Social Sciences, and History                                           138,000          1,047,658                7.59
  26     Visual and Performing Arts                                                          52,328            436,151                8.33
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,149,531     $    9,695,117     $           8.43
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                         9,792            12,724            1.30
  3    Biology, Physical Sciences, and Science Technology                                 113,872            22,344            0.20
  4    Business Management, Marketing, and Administrative Services                         52,272            12,910            0.25
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         408            18,781           46.03
  7    Computer and Information Sciences                                                   51,756            56,482            1.09
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   38,451            47,215            1.23
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  3,586            14,262            3.98
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 157,832            35,608            0.23
 13    Foreign Languages                                                                   11,204               174            0.02
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,560            13,925            0.14
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         178,493           487,065            2.73
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             23,216             2,203            0.09
 19    Mathematics                                                                        135,680            24,653            0.18
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             3,328            39,527           11.88
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      44,832           284,518            6.35
 24    Protective Services and Public Administration                                       33,921            15,236            0.45
 25    Psychology, Social Sciences, and History                                           138,000            13,957            0.10
 26    Visual and Performing Arts                                                          52,328            13,695            0.26
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,149,531     $    1,115,279    $       0.97
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                         9,792            15,080            1.54
  3    Biology, Physical Sciences, and Science Technology                                 113,872           332,219            2.92
  4    Business Management, Marketing, and Administrative Services                         52,272           162,693            3.11
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         408               -
  7    Computer and Information Sciences                                                   51,756           205,832            3.98
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   38,451           132,077            3.43
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  3,586            43,293           12.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 157,832           373,034            2.36
 13    Foreign Languages                                                                   11,204            14,996            1.34
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             100,560           608,139            6.05
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         178,493           136,398            0.76
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             23,216           105,457            4.54
 19    Mathematics                                                                        135,680           223,511            1.65
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             3,328               -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      44,832           220,946            4.93
 24    Protective Services and Public Administration                                       33,921           132,081            3.89
 25    Psychology, Social Sciences, and History                                           138,000           398,097            2.88
 26    Visual and Performing Arts                                                          52,328           181,442            3.47
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,149,531     $    3,285,295    $       2.86
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,502,432    $          2.18
           Student Services                                                                                             574,648               0.50
           Library                                                                                                      307,639               0.27
           Instructional Administration                                                                               1,089,254               0.95
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               820,570               0.71
                                                      Total                                   1,149,531       $     5,294,543      $         4.61

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       3,285,295    $             -         $           -        $     3,285,295
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  820,570                                   820,570
                                                          Total $        3,285,295    $              -        $            -       $     3,285,295

          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) 2002
003570 Grayson County College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,988   $        116,088   $          5.81
   2     Architecture and Precision Production Trades                                        42,348            297,491              7.02
   3     Biology, Physical Sciences, and Science Technology                                 219,686          1,008,275              4.59
   4     Business Management, Marketing, and Administrative Services                         90,366            505,433              5.59
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,472              4,526              3.07
   7     Computer and Information Sciences                                                   71,556            494,063              6.90
   8     Construction Trades                                                                    960              3,400              3.54
   9     Consumer and Homemaking Education                                                   81,329            367,929              4.52
  10     Engineering                                                                            864              3,177              3.68
  11     Engineering Related                                                                 88,154            516,352              5.86
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 234,427          1,220,865              5.21
  13     Foreign Languages                                                                   17,769             86,140              4.85
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,852          1,397,912              7.86
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          74,224            353,187              4.76
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             54,064            296,880              5.49
  19     Mathematics                                                                        156,390            707,139              4.52
  20     Mechanics and Repairers - Automotive                                                22,672            118,622              5.23
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,800             29,843              2.33
  22     Mechanics and Repairers - Electronics                                                  448              2,760              6.16
  23     Physical Education and Fitness                                                      27,012            259,934              9.62
  24     Protective Services and Public Administration                                       56,062            350,594              6.25
  25     Psychology, Social Sciences, and History                                           261,552          1,168,200              4.47
  26     Visual and Performing Arts                                                          79,248            444,006              5.60
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,791,243     $    9,752,816     $         5.44
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,988   $        12,729   $          0.64
  2    Architecture and Precision Production Trades                                        42,348            52,568              1.24
  3    Biology, Physical Sciences, and Science Technology                                 219,686            92,945              0.42
  4    Business Management, Marketing, and Administrative Services                         90,366            20,136              0.22
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,472               -
  7    Computer and Information Sciences                                                   71,556            29,256              0.41
  8    Construction Trades                                                                    960               210              0.22
  9    Consumer and Homemaking Education                                                   81,329            36,953              0.45
 10    Engineering                                                                            864               -
 11    Engineering Related                                                                 88,154            46,942              0.53
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 234,427           133,077              0.57
 13    Foreign Languages                                                                   17,769             2,335              0.13
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,852           139,617              0.79
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          74,224            11,058              0.15
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             54,064            11,123              0.21
 19    Mathematics                                                                        156,390            38,176              0.24
 20    Mechanics and Repairers - Automotive                                                22,672               -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,800             1,445              0.11
 22    Mechanics and Repairers - Electronics                                                  448               316              0.71
 23    Physical Education and Fitness                                                      27,012             5,025              0.19
 24    Protective Services and Public Administration                                       56,062            18,558              0.33
 25    Psychology, Social Sciences, and History                                           261,552            15,717              0.06
 26    Visual and Performing Arts                                                          79,248            25,006              0.32
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,791,243     $      693,192    $         0.39
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,988   $        59,013   $          2.95
  2    Architecture and Precision Production Trades                                        42,348           150,969              3.56
  3    Biology, Physical Sciences, and Science Technology                                 219,686           427,931              1.95
  4    Business Management, Marketing, and Administrative Services                         90,366           284,810              3.15
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,472             1,260              0.86
  7    Computer and Information Sciences                                                   71,556           306,052              4.28
  8    Construction Trades                                                                    960             1,060              1.10
  9    Consumer and Homemaking Education                                                   81,329           150,538              1.85
 10    Engineering                                                                            864             1,260              1.46
 11    Engineering Related                                                                 88,154           273,830              3.11
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 234,427           567,684              2.42
 13    Foreign Languages                                                                   17,769            44,382              2.50
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             177,852           863,710              4.86
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          74,224           177,454              2.39
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             54,064           165,810              3.07
 19    Mathematics                                                                        156,390           321,994              2.06
 20    Mechanics and Repairers - Automotive                                                22,672            68,322              3.01
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            12,800               -
 22    Mechanics and Repairers - Electronics                                                  448             1,450              3.24
 23    Physical Education and Fitness                                                      27,012           194,980              7.22
 24    Protective Services and Public Administration                                       56,062           207,656              3.70
 25    Psychology, Social Sciences, and History                                           261,552           572,199              2.19
 26    Visual and Performing Arts                                                          79,248           243,179              3.07
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,791,243     $    5,085,543    $         2.84
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       1,562,178   $          0.87
           Student Services                                                                                             875,777              0.49
           Library                                                                                                      272,712              0.15
           Instructional Administration                                                                                 410,658              0.23
           Organized Activities                                                                                          43,376              0.02
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               809,380              0.45
                                                      Total                                   1,791,243       $     3,974,081     $         2.22

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       5,085,543    $             -         $           -       $     5,085,543
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                     43,376              43,376
          Other                                                                                  809,380                                  809,380
                                                          Total $        5,085,543    $              -        $         43,376    $     5,128,919

          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) 2002
003573 Hill College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                          9,712   $        75,284   $          7.75
   2     Architecture and Precision Production Trades                                        40,181           284,272              7.07
   3     Biology, Physical Sciences, and Science Technology                                  83,760           422,301              5.04
   4     Business Management, Marketing, and Administrative Services                        107,018           290,098              2.71
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       7,008            33,447              4.77
   7     Computer and Information Sciences                                                  109,396           733,812              6.71
   8     Construction Trades                                                                    608             2,485              4.09
   9     Consumer and Homemaking Education                                                  142,192           564,273              3.97
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 24,768           139,470              5.63
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 199,008           845,509              4.25
  13     Foreign Languages                                                                   29,624           135,998              4.59
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          75,170           306,101              4.07
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                            100,064           633,815              6.33
  19     Mathematics                                                                        142,624           529,250              3.71
  20     Mechanics and Repairers - Automotive                                                39,124           245,331              6.27
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               288             1,207              4.19
  22     Mechanics and Repairers - Electronics                                                  112               821              7.33
  23     Physical Education and Fitness                                                      50,048           348,415              6.96
  24     Protective Services and Public Administration                                       64,154           338,504              5.28
  25     Psychology, Social Sciences, and History                                           151,728           684,115              4.51
  26     Visual and Performing Arts                                                          80,016           440,759              5.51
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                           1,456,603     $    7,055,266    $         4.84
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,712   $         8,617   $          0.89
  2    Architecture and Precision Production Trades                                        40,181            37,346              0.93
  3    Biology, Physical Sciences, and Science Technology                                  83,760            21,725              0.26
  4    Business Management, Marketing, and Administrative Services                        107,018             6,435              0.06
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,008             1,290              0.18
  7    Computer and Information Sciences                                                  109,396            91,118              0.83
  8    Construction Trades                                                                    608               100              0.16
  9    Consumer and Homemaking Education                                                  142,192            17,467              0.12
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 24,768             9,171              0.37
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 199,008            46,410              0.23
 13    Foreign Languages                                                                   29,624             2,674              0.09
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          75,170            33,135              0.44
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            100,064            40,246              0.40
 19    Mathematics                                                                        142,624            19,314              0.14
 20    Mechanics and Repairers - Automotive                                                39,124            33,765              0.86
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               288                50              0.17
 22    Mechanics and Repairers - Electronics                                                  112                50              0.45
 23    Physical Education and Fitness                                                      50,048             9,089              0.18
 24    Protective Services and Public Administration                                       64,154            25,969              0.40
 25    Psychology, Social Sciences, and History                                           151,728            17,537              0.12
 26    Visual and Performing Arts                                                          80,016            40,573              0.51
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,456,603     $      462,081    $         0.32
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,712   $        45,347   $          4.67
  2    Architecture and Precision Production Trades                                        40,181           158,720              3.95
  3    Biology, Physical Sciences, and Science Technology                                  83,760           216,705              2.59
  4    Business Management, Marketing, and Administrative Services                        107,018            48,736              0.46
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       7,008            16,773              2.39
  7    Computer and Information Sciences                                                  109,396           402,546              3.68
  8    Construction Trades                                                                    608             1,050              1.73
  9    Consumer and Homemaking Education                                                  142,192           234,664              1.65
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 24,768            75,928              3.07
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 199,008           362,234              1.82
 13    Foreign Languages                                                                   29,624            68,293              2.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          75,170           107,952              1.44
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            100,064           373,907              3.74
 19    Mathematics                                                                        142,624           196,846              1.38
 20    Mechanics and Repairers - Automotive                                                39,124           125,680              3.21
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               288               525              1.82
 22    Mechanics and Repairers - Electronics                                                  112               525              4.69
 23    Physical Education and Fitness                                                      50,048           229,460              4.58
 24    Protective Services and Public Administration                                       64,154           171,703              2.68
 25    Psychology, Social Sciences, and History                                           151,728           333,503              2.20
 26    Visual and Performing Arts                                                          80,016           224,534              2.81
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,456,603     $    3,395,631    $         2.33
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,311,068    $          0.90
           Student Services                                                                                             812,115               0.56
           Library                                                                                                      609,707               0.42
           Instructional Administration                                                                                 361,228               0.25
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               103,436               0.07
                                                      Total                                   1,456,603       $     3,197,554      $         2.20

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       3,395,631    $             -         $           -        $     3,395,631
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  103,436                                   103,436
                                                          Total $        3,395,631    $              -        $            -       $     3,395,631

          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) 2002
010633 Houston Community College System
                                                                                                                          1
                                   Total Expense by                                                                         Expense per
 Fund                                  Discipline                                   Contact Hours          Expense         Contact Hour
   1     Agriculture                                                                         89,936   $         870,246   $          9.68
   2     Architecture and Precision Production Trades                                       669,834           4,015,206              5.99
   3     Biology, Physical Sciences, and Science Technology                               1,733,024          13,593,360              7.84
   4     Business Management, Marketing, and Administrative Services                      1,617,525          12,377,518              7.65
   5     Career Pilot                                                                           -                   -
   6     Communications                                                                     422,204           6,215,214             14.72
   7     Computer and Information Sciences                                                  606,984           9,150,777             15.08
   8     Construction Trades                                                                566,286           4,261,012              7.52
   9     Consumer and Homemaking Education                                                  589,497           4,489,806              7.62
  10     Engineering                                                                            -                   -
  11     Engineering Related                                                                331,558           4,156,080             12.54
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,266,112          25,272,297              7.74
  13     Foreign Languages                                                                  283,788           2,207,577              7.78
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             244,840           3,354,003             13.70
  15     Health Occupations - Dental Hygiene                                                    -                   -
  16     Health Occupations - Other                                                         748,333           6,829,187              9.13
  17     Health Occupations - Respiratory Therapy                                            31,968             582,672             18.23
  18     Health Occupations - Vocational Nursing                                            113,344           1,251,845             11.04
  19     Mathematics                                                                      1,937,920          14,102,774              7.28
  20     Mechanics and Repairers - Automotive                                               249,710           2,902,490             11.62
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           933,340           9,635,432             10.32
  22     Mechanics and Repairers - Electronics                                               37,096             976,041             26.31
  23     Physical Education and Fitness                                                      43,824             608,487             13.88
  24     Protective Services and Public Administration                                      310,333           5,042,829             16.25
  25     Psychology, Social Sciences, and History                                         2,811,464          20,113,224              7.15
  26     Visual and Performing Arts                                                         713,225           7,247,994             10.16
  28     Developmental Education - Math                                                         -                   -
  29     Developmental Education - Reading/Writing                                              -                   -
                                                        Total                          18,352,145     $   159,256,071     $         8.68
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         89,936   $        240,888   $          2.68
  2    Architecture and Precision Production Trades                                       669,834            449,675              0.67
  3    Biology, Physical Sciences, and Science Technology                               1,733,024          1,267,788              0.73
  4    Business Management, Marketing, and Administrative Services                      1,617,525            758,345              0.47
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     422,204          3,752,477              8.89
  7    Computer and Information Sciences                                                  606,984          3,344,720              5.51
  8    Construction Trades                                                                566,286            851,505              1.50
  9    Consumer and Homemaking Education                                                  589,497            649,128              1.10
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                331,558          1,049,290              3.16
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,266,112          1,282,565              0.39
 13    Foreign Languages                                                                  283,788            156,715              0.55
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             244,840            473,272              1.93
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         748,333            548,212              0.73
 17    Health Occupations - Respiratory Therapy                                            31,968             72,374              2.26
 18    Health Occupations - Vocational Nursing                                            113,344            108,316              0.96
 19    Mathematics                                                                      1,937,920            536,069              0.28
 20    Mechanics and Repairers - Automotive                                               249,710            608,470              2.44
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           933,340          5,679,661              6.09
 22    Mechanics and Repairers - Electronics                                               37,096            131,403              3.54
 23    Physical Education and Fitness                                                      43,824            172,672              3.94
 24    Protective Services and Public Administration                                      310,333            946,365              3.05
 25    Psychology, Social Sciences, and History                                         2,811,464            457,812              0.16
 26    Visual and Performing Arts                                                         713,225            976,835              1.37
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          18,352,145     $   24,514,557     $         1.34
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         89,936   $        249,057   $          2.77
  2    Architecture and Precision Production Trades                                       669,834            733,087              1.09
  3    Biology, Physical Sciences, and Science Technology                               1,733,024          4,997,348              2.88
  4    Business Management, Marketing, and Administrative Services                      1,617,525          4,779,345              2.95
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     422,204            677,415              1.60
  7    Computer and Information Sciences                                                  606,984          3,239,379              5.34
  8    Construction Trades                                                                566,286          1,014,923              1.79
  9    Consumer and Homemaking Education                                                  589,497          1,347,945              2.29
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                331,558          1,704,772              5.14
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               3,266,112         10,178,728              3.12
 13    Foreign Languages                                                                  283,788            850,843              3.00
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             244,840          1,845,406              7.54
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         748,333          3,116,592              4.16
 17    Health Occupations - Respiratory Therapy                                            31,968            375,119             11.73
 18    Health Occupations - Vocational Nursing                                            113,344            664,245              5.86
 19    Mathematics                                                                      1,937,920          5,372,063              2.77
 20    Mechanics and Repairers - Automotive                                               249,710          1,238,102              4.96
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           933,340              9,072              0.01
 22    Mechanics and Repairers - Electronics                                               37,096            687,775             18.54
 23    Physical Education and Fitness                                                      43,824            250,502              5.72
 24    Protective Services and Public Administration                                      310,333          2,784,197              8.97
 25    Psychology, Social Sciences, and History                                         2,811,464          7,766,922              2.76
 26    Visual and Performing Arts                                                         713,225          3,255,233              4.56
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          18,352,145     $   57,138,070     $         3.11
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $     34,434,219     $          1.88
           Student Services                                                                                         19,928,534                1.09
           Library                                                                                                    4,135,671               0.23
           Instructional Administration                                                                               2,721,848               0.15
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                           16,383,172                0.89
                                                      Total                                  18,352,145       $    77,603,444      $         4.23

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     57,138,070     $             -         $           -        $    57,138,070
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                               16,383,172                                16,383,172
                                                          Total $       57,138,070    $              -        $            -       $    57,138,070

          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) 2002
003574 Howard College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         67,793   $        422,513   $          6.23
   2     Architecture and Precision Production Trades                                        51,669            313,123              6.06
   3     Biology, Physical Sciences, and Science Technology                                 105,672            657,597              6.22
   4     Business Management, Marketing, and Administrative Services                        197,833            875,403              4.42
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       8,192             26,911              3.29
   7     Computer and Information Sciences                                                  224,308          1,265,715              5.64
   8     Construction Trades                                                                103,422            622,412              6.02
   9     Consumer and Homemaking Education                                                  169,222            661,251              3.91
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                102,699            579,033              5.64
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,942          1,404,794              5.38
  13     Foreign Languages                                                                   13,056             54,793              4.20
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              22,431            278,712             12.43
  15     Health Occupations - Dental Hygiene                                                 21,872            273,467             12.50
  16     Health Occupations - Other                                                         127,194            776,716              6.11
  17     Health Occupations - Respiratory Therapy                                            15,416            150,830              9.78
  18     Health Occupations - Vocational Nursing                                             56,816            444,739              7.83
  19     Mathematics                                                                        115,592            607,779              5.26
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             5,376             18,244              3.39
  22     Mechanics and Repairers - Electronics                                                7,287             23,840              3.27
  23     Physical Education and Fitness                                                      39,920            531,669             13.32
  24     Protective Services and Public Administration                                       73,355            389,517              5.31
  25     Psychology, Social Sciences, and History                                           183,270            808,327              4.41
  26     Visual and Performing Arts                                                          38,528            289,026              7.50
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,011,865     $   11,476,411     $         5.70
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         67,793   $        79,986   $          1.18
  2    Architecture and Precision Production Trades                                        51,669            36,811              0.71
  3    Biology, Physical Sciences, and Science Technology                                 105,672            53,515              0.51
  4    Business Management, Marketing, and Administrative Services                        197,833            69,741              0.35
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,192             3,286              0.40
  7    Computer and Information Sciences                                                  224,308           216,143              0.96
  8    Construction Trades                                                                103,422            56,118              0.54
  9    Consumer and Homemaking Education                                                  169,222            61,794              0.37
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                102,699            63,352              0.62
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,942           232,260              0.89
 13    Foreign Languages                                                                   13,056             2,342              0.18
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              22,431            54,907              2.45
 15    Health Occupations - Dental Hygiene                                                 21,872            56,657              2.59
 16    Health Occupations - Other                                                         127,194           226,900              1.78
 17    Health Occupations - Respiratory Therapy                                            15,416            18,422              1.19
 18    Health Occupations - Vocational Nursing                                             56,816            40,976              0.72
 19    Mathematics                                                                        115,592            63,568              0.55
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             5,376             2,739              0.51
 22    Mechanics and Repairers - Electronics                                                7,287             2,824              0.39
 23    Physical Education and Fitness                                                      39,920            64,583              1.62
 24    Protective Services and Public Administration                                       73,355            59,159              0.81
 25    Psychology, Social Sciences, and History                                           183,270            38,427              0.21
 26    Visual and Performing Arts                                                          38,528            37,217              0.97
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,011,865     $    1,541,727    $         0.77
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         67,793   $       177,816   $          2.62
  2    Architecture and Precision Production Trades                                        51,669           150,776              2.92
  3    Biology, Physical Sciences, and Science Technology                                 105,672           347,340              3.29
  4    Business Management, Marketing, and Administrative Services                        197,833           325,005              1.64
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       8,192             3,722              0.45
  7    Computer and Information Sciences                                                  224,308           504,591              2.25
  8    Construction Trades                                                                103,422           315,019              3.05
  9    Consumer and Homemaking Education                                                  169,222           188,313              1.11
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                102,699           266,162              2.59
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 260,942           538,546              2.06
 13    Foreign Languages                                                                   13,056            20,730              1.59
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              22,431           169,306              7.55
 15    Health Occupations - Dental Hygiene                                                 21,872           163,670              7.48
 16    Health Occupations - Other                                                         127,194           240,784              1.89
 17    Health Occupations - Respiratory Therapy                                            15,416            94,953              6.16
 18    Health Occupations - Vocational Nursing                                             56,816           265,722              4.68
 19    Mathematics                                                                        115,592           263,367              2.28
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             5,376             2,443              0.45
 22    Mechanics and Repairers - Electronics                                                7,287             3,311              0.45
 23    Physical Education and Fitness                                                      39,920           370,096              9.27
 24    Protective Services and Public Administration                                       73,355           152,134              2.07
 25    Psychology, Social Sciences, and History                                           183,270           324,625              1.77
 26    Visual and Performing Arts                                                          38,528           158,201              4.11
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,011,865     $    5,046,632    $         2.51
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,662,695    $          1.32
           Student Services                                                                                             867,439               0.43
           Library                                                                                                      187,816               0.09
           Instructional Administration                                                                                 440,280               0.22
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               729,822               0.36
                                                      Total                                   2,011,865       $     4,888,052      $         2.43

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       5,046,632    $             -         $           -        $     5,046,632
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  729,822                                   729,822
                                                          Total $        5,046,632    $              -        $            -       $     5,046,632

          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) 2002
003580 Kilgore College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          6,674   $         68,751   $         10.30
   2     Architecture and Precision Production Trades                                        49,084            233,787              4.76
   3     Biology, Physical Sciences, and Science Technology                                 198,448          1,127,671              5.68
   4     Business Management, Marketing, and Administrative Services                        175,787            969,123              5.51
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      11,328            135,344             11.95
   7     Computer and Information Sciences                                                  134,270            618,964              4.61
   8     Construction Trades                                                                 45,764            188,420              4.12
   9     Consumer and Homemaking Education                                                  236,280            873,290              3.70
  10     Engineering                                                                            880             39,272             44.63
  11     Engineering Related                                                                 90,553            593,594              6.56
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,882          1,540,474              4.60
  13     Foreign Languages                                                                   17,472            205,775             11.78
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,880            757,840              8.93
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         141,868            824,865              5.81
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             73,456            387,646              5.28
  19     Mathematics                                                                        245,464          1,091,210              4.45
  20     Mechanics and Repairers - Automotive                                                16,704            233,679             13.99
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            11,862            165,815             13.98
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      93,360            639,014              6.84
  24     Protective Services and Public Administration                                      336,397          2,134,175              6.34
  25     Psychology, Social Sciences, and History                                           327,792          1,433,050              4.37
  26     Visual and Performing Arts                                                         184,742          1,318,075              7.13
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,817,947     $   15,579,836     $         5.53
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          6,674   $         4,736   $          0.71
  2    Architecture and Precision Production Trades                                        49,084            15,890              0.32
  3    Biology, Physical Sciences, and Science Technology                                 198,448            90,796              0.46
  4    Business Management, Marketing, and Administrative Services                        175,787            68,850              0.39
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,328            36,525              3.22
  7    Computer and Information Sciences                                                  134,270            48,003              0.36
  8    Construction Trades                                                                 45,764            34,087              0.74
  9    Consumer and Homemaking Education                                                  236,280            23,867              0.10
 10    Engineering                                                                            880             2,056              2.34
 11    Engineering Related                                                                 90,553            47,488              0.52
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,882            34,107              0.10
 13    Foreign Languages                                                                   17,472             4,194              0.24
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,880            80,641              0.95
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         141,868            51,778              0.36
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             73,456             6,575              0.09
 19    Mathematics                                                                        245,464            14,604              0.06
 20    Mechanics and Repairers - Automotive                                                16,704           115,546              6.92
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            11,862            57,652              4.86
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      93,360            23,498              0.25
 24    Protective Services and Public Administration                                      336,397           682,734              2.03
 25    Psychology, Social Sciences, and History                                           327,792            23,423              0.07
 26    Visual and Performing Arts                                                         184,742           223,955              1.21
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,817,947     $    1,691,005    $         0.60
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          6,674   $        48,382   $          7.25
  2    Architecture and Precision Production Trades                                        49,084           102,921              2.10
  3    Biology, Physical Sciences, and Science Technology                                 198,448           572,024              2.88
  4    Business Management, Marketing, and Administrative Services                        175,787           488,503              2.78
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      11,328            72,284              6.38
  7    Computer and Information Sciences                                                  134,270           256,442              1.91
  8    Construction Trades                                                                 45,764            47,134              1.03
  9    Consumer and Homemaking Education                                                  236,280           295,953              1.25
 10    Engineering                                                                            880            35,155             39.95
 11    Engineering Related                                                                 90,553           333,992              3.69
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 334,882           721,928              2.16
 13    Foreign Languages                                                                   17,472           160,654              9.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              84,880           478,373              5.64
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         141,868           440,770              3.11
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             73,456           209,005              2.85
 19    Mathematics                                                                        245,464           501,623              2.04
 20    Mechanics and Repairers - Automotive                                                16,704            79,005              4.73
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            11,862            80,377              6.78
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      93,360           396,826              4.25
 24    Protective Services and Public Administration                                      336,397           663,453              1.97
 25    Psychology, Social Sciences, and History                                           327,792           641,796              1.96
 26    Visual and Performing Arts                                                         184,742           661,374              3.58
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,817,947     $    7,287,974    $         2.59
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,598,706    $          0.92
           Student Services                                                                                           1,107,377               0.39
           Library                                                                                                      389,113               0.14
           Instructional Administration                                                                               1,593,595               0.57
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               912,066               0.32
                                                      Total                                   2,817,947       $     6,600,857      $         2.34

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       7,287,974    $             -         $           -        $     7,287,974
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  912,066                                   912,066
                                                          Total $        7,287,974    $              -        $            -       $     7,287,974

          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) 2002
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                                 248,960          1,823,194                7.32
   4     Business Management, Marketing, and Administrative Services                        395,792          3,131,397                7.91
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                     135,952            873,663                6.43
   7     Computer and Information Sciences                                                  256,128          1,828,767                7.14
   8     Construction Trades                                                                 67,536            698,822               10.35
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 386,192          3,026,006                7.84
  13     Foreign Languages                                                                  135,872            941,266                6.93
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              92,848          1,039,490               11.20
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         136,096          1,163,831                8.55
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             49,504            460,381                9.30
  19     Mathematics                                                                        335,536          2,202,878                6.57
  20     Mechanics and Repairers - Automotive                                                27,520            271,982                9.88
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               52,224            372,928                7.14
  23     Physical Education and Fitness                                                     101,776            660,124                6.49
  24     Protective Services and Public Administration                                      138,992          1,014,706                7.30
  25     Psychology, Social Sciences, and History                                           437,232          2,654,423                6.07
  26     Visual and Performing Arts                                                         192,848          1,577,153                8.18
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,191,008     $   23,741,013     $           7.44
                       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                                 248,960           215,412            0.87
  4    Business Management, Marketing, and Administrative Services                        395,792           362,768            0.92
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                     135,952            23,819            0.18
  7    Computer and Information Sciences                                                  256,128           136,560            0.53
  8    Construction Trades                                                                 67,536            89,519            1.33
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 386,192           113,559            0.29
 13    Foreign Languages                                                                  135,872            26,090            0.19
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              92,848            40,433            0.44
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         136,096            40,404            0.30
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             49,504            29,711            0.60
 19    Mathematics                                                                        335,536            47,159            0.14
 20    Mechanics and Repairers - Automotive                                                27,520            34,670            1.26
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               52,224            27,851            0.53
 23    Physical Education and Fitness                                                     101,776            10,266            0.10
 24    Protective Services and Public Administration                                      138,992            59,346            0.43
 25    Psychology, Social Sciences, and History                                           437,232            29,222            0.07
 26    Visual and Performing Arts                                                         192,848           142,012            0.74
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,191,008     $    1,428,801    $       0.45
                                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                                 248,960            714,795            2.87
  4    Business Management, Marketing, and Administrative Services                        395,792          1,348,974            3.41
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                     135,952            362,202            2.66
  7    Computer and Information Sciences                                                  256,128            773,509            3.02
  8    Construction Trades                                                                 67,536            367,060            5.44
  9    Consumer and Homemaking Education                                                      -                  -
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 386,192          1,527,226            3.95
 13    Foreign Languages                                                                  135,872            427,821            3.15
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              92,848            666,023            7.17
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         136,096            635,268            4.67
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             49,504            253,106            5.11
 19    Mathematics                                                                        335,536            952,195            2.84
 20    Mechanics and Repairers - Automotive                                                27,520            138,601            5.04
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                               52,224            157,756            3.02
 23    Physical Education and Fitness                                                     101,776            284,801            2.80
 24    Protective Services and Public Administration                                      138,992            456,814            3.29
 25    Psychology, Social Sciences, and History                                           437,232          1,056,906            2.42
 26    Visual and Performing Arts                                                         192,848            743,420            3.85
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,191,008     $   10,866,477     $       3.41
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       4,587,624    $          1.44
           Student Services                                                                                           2,845,647               0.89
           Library                                                                                                    1,037,167               0.33
           Instructional Administration                                                                                 788,402               0.25
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,186,895               0.69
                                                      Total                                   3,191,008       $    11,445,735      $         3.59

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     10,866,477     $             -         $           -        $    10,866,477
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                2,186,895                                 2,186,895
                                                          Total $       10,866,477    $              -        $            -       $    10,866,477

          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) 2002
003583 Lee College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         68,480   $        399,216   $          5.83
   2     Architecture and Precision Production Trades                                       187,472          1,596,081              8.51
   3     Biology, Physical Sciences, and Science Technology                                 295,536          2,156,708              7.30
   4     Business Management, Marketing, and Administrative Services                        386,112          2,407,131              6.23
   5     Career Pilot                                                                        50,616            311,131              6.15
   6     Communications                                                                      14,624            177,742             12.15
   7     Computer and Information Sciences                                                  186,968          1,616,645              8.65
   8     Construction Trades                                                                 59,616            875,762             14.69
   9     Consumer and Homemaking Education                                                   18,258            414,550             22.71
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                227,668          1,236,513              5.43
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 316,075          2,669,201              8.44
  13     Foreign Languages                                                                   43,008            386,747              8.99
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              82,720            984,321             11.90
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          90,352            637,384              7.05
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             45,568            418,825              9.19
  19     Mathematics                                                                        222,000          1,868,895              8.42
  20     Mechanics and Repairers - Automotive                                                50,816            334,834              6.59
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,992            257,414             12.26
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                     123,404          1,011,676              8.20
  24     Protective Services and Public Administration                                       11,216            134,995             12.04
  25     Psychology, Social Sciences, and History                                           304,560          2,468,699              8.11
  26     Visual and Performing Arts                                                          91,760            984,361             10.73
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,897,821     $   23,348,832     $         8.06
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         68,480   $        12,468   $          0.18
  2    Architecture and Precision Production Trades                                       187,472            98,565              0.53
  3    Biology, Physical Sciences, and Science Technology                                 295,536           178,275              0.60
  4    Business Management, Marketing, and Administrative Services                        386,112            65,953              0.17
  5    Career Pilot                                                                        50,616               -
  6    Communications                                                                      14,624            22,661              1.55
  7    Computer and Information Sciences                                                  186,968           238,390              1.28
  8    Construction Trades                                                                 59,616            92,080              1.54
  9    Consumer and Homemaking Education                                                   18,258            77,086              4.22
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                227,668            30,942              0.14
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 316,075            67,653              0.21
 13    Foreign Languages                                                                   43,008             5,447              0.13
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              82,720            23,212              0.28
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          90,352            32,211              0.36
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             45,568            11,545              0.25
 19    Mathematics                                                                        222,000           123,366              0.56
 20    Mechanics and Repairers - Automotive                                                50,816             2,447              0.05
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,992             6,020              0.29
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                     123,404           148,725              1.21
 24    Protective Services and Public Administration                                       11,216             1,123              0.10
 25    Psychology, Social Sciences, and History                                           304,560            39,490              0.13
 26    Visual and Performing Arts                                                          91,760           160,768              1.75
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,897,821     $    1,438,427    $         0.50
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         68,480   $        124,092   $          1.81
  2    Architecture and Precision Production Trades                                       187,472            778,466              4.15
  3    Biology, Physical Sciences, and Science Technology                                 295,536            844,903              2.86
  4    Business Management, Marketing, and Administrative Services                        386,112            860,243              2.23
  5    Career Pilot                                                                        50,616            116,993              2.31
  6    Communications                                                                      14,624             98,991              6.77
  7    Computer and Information Sciences                                                  186,968            661,138              3.54
  8    Construction Trades                                                                 59,616            555,024              9.31
  9    Consumer and Homemaking Education                                                   18,258            267,435             14.65
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                227,668            332,349              1.46
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 316,075          1,389,240              4.40
 13    Foreign Languages                                                                   43,008            216,343              5.03
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              82,720            643,836              7.78
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          90,352            258,627              2.86
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             45,568            232,504              5.10
 19    Mathematics                                                                        222,000            894,046              4.03
 20    Mechanics and Repairers - Automotive                                                50,816            137,482              2.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            20,992            170,879              8.14
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     123,404            389,634              3.16
 24    Protective Services and Public Administration                                       11,216             90,853              8.10
 25    Psychology, Social Sciences, and History                                           304,560          1,261,067              4.14
 26    Visual and Performing Arts                                                          91,760            471,647              5.14
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,897,821     $   10,795,792     $         3.73
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       5,418,760    $          1.87
           Student Services                                                                                           1,373,821               0.47
           Library                                                                                                      680,022               0.23
           Instructional Administration                                                                               1,358,874               0.47
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,283,136               0.79
                                                      Total                                   2,897,821       $    11,114,613      $         3.84

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     10,795,792     $             -         $           -        $    10,795,792
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                2,283,136                                 2,283,136
                                                          Total $       10,795,792    $              -        $            -       $    10,795,792

          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) 2002
011145 North Harris Montgomery Community College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         12,192   $        125,814   $         10.32
   2     Architecture and Precision Production Trades                                       223,706          1,759,621              7.87
   3     Biology, Physical Sciences, and Science Technology                               1,259,696          8,863,175              7.04
   4     Business Management, Marketing, and Administrative Services                        895,424          6,060,789              6.77
   5     Career Pilot                                                                           884             13,294             15.04
   6     Communications                                                                      89,144            606,107              6.80
   7     Computer and Information Sciences                                                  891,683          6,730,735              7.55
   8     Construction Trades                                                                  2,310             18,744              8.11
   9     Consumer and Homemaking Education                                                  233,789          1,602,432              6.85
  10     Engineering                                                                          2,368             18,372              7.76
  11     Engineering Related                                                                165,116          1,240,265              7.51
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,325,470         13,961,267              6.00
  13     Foreign Languages                                                                  231,780          1,349,978              5.82
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             156,558          1,764,020             11.27
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         353,965          2,901,525              8.20
  17     Health Occupations - Respiratory Therapy                                            30,464            346,118             11.36
  18     Health Occupations - Vocational Nursing                                            126,144          1,043,784              8.27
  19     Mathematics                                                                      1,777,492         10,675,284              6.01
  20     Mechanics and Repairers - Automotive                                                34,584            311,322              9.00
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,968            479,106              9.59
  22     Mechanics and Repairers - Electronics                                               12,794            125,117              9.78
  23     Physical Education and Fitness                                                     293,232          2,282,139              7.78
  24     Protective Services and Public Administration                                      178,210          1,038,885              5.83
  25     Psychology, Social Sciences, and History                                         2,205,216         13,486,778              6.12
  26     Visual and Performing Arts                                                         526,816          4,387,472              8.33
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                          12,079,005     $   81,192,145     $         6.72
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         12,192   $         31,911   $          2.62
  2    Architecture and Precision Production Trades                                       223,706            236,985              1.06
  3    Biology, Physical Sciences, and Science Technology                               1,259,696          1,056,587              0.84
  4    Business Management, Marketing, and Administrative Services                        895,424            545,674              0.61
  5    Career Pilot                                                                           884                815              0.92
  6    Communications                                                                      89,144             68,747              0.77
  7    Computer and Information Sciences                                                  891,683            543,271              0.61
  8    Construction Trades                                                                  2,310              2,496              1.08
  9    Consumer and Homemaking Education                                                  233,789            129,627              0.55
 10    Engineering                                                                          2,368              2,059              0.87
 11    Engineering Related                                                                165,116            137,905              0.84
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,325,470          1,377,172              0.59
 13    Foreign Languages                                                                  231,780             71,336              0.31
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             156,558            149,384              0.95
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         353,965            449,975              1.27
 17    Health Occupations - Respiratory Therapy                                            30,464             42,566              1.40
 18    Health Occupations - Vocational Nursing                                            126,144             96,454              0.76
 19    Mathematics                                                                      1,777,492            624,655              0.35
 20    Mechanics and Repairers - Automotive                                                34,584             34,292              0.99
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,968             77,810              1.56
 22    Mechanics and Repairers - Electronics                                               12,794             24,391              1.91
 23    Physical Education and Fitness                                                     293,232            285,529              0.97
 24    Protective Services and Public Administration                                      178,210             53,081              0.30
 25    Psychology, Social Sciences, and History                                         2,205,216            720,262              0.33
 26    Visual and Performing Arts                                                         526,816            514,838              0.98
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,079,005     $    7,277,822     $         0.60
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         12,192   $         49,804   $          4.08
  2    Architecture and Precision Production Trades                                       223,706            713,473              3.19
  3    Biology, Physical Sciences, and Science Technology                               1,259,696          3,250,164              2.58
  4    Business Management, Marketing, and Administrative Services                        895,424          2,276,293              2.54
  5    Career Pilot                                                                           884              9,281             10.50
  6    Communications                                                                      89,144            214,919              2.41
  7    Computer and Information Sciences                                                  891,683          2,962,173              3.32
  8    Construction Trades                                                                  2,310              7,893              3.42
  9    Consumer and Homemaking Education                                                  233,789            627,171              2.68
 10    Engineering                                                                          2,368              7,748              3.27
 11    Engineering Related                                                                165,116            505,122              3.06
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               2,325,470          4,172,679              1.79
 13    Foreign Languages                                                                  231,780            440,275              1.90
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             156,558          1,048,353              6.70
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         353,965          1,171,230              3.31
 17    Health Occupations - Respiratory Therapy                                            30,464            193,361              6.35
 18    Health Occupations - Vocational Nursing                                            126,144            491,057              3.89
 19    Mathematics                                                                      1,777,492          3,621,295              2.04
 20    Mechanics and Repairers - Automotive                                                34,584            151,937              4.39
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,968            220,558              4.41
 22    Mechanics and Repairers - Electronics                                               12,794             54,449              4.26
 23    Physical Education and Fitness                                                     293,232            935,966              3.19
 24    Protective Services and Public Administration                                      178,210            341,204              1.91
 25    Psychology, Social Sciences, and History                                         2,205,216          4,790,069              2.17
 26    Visual and Performing Arts                                                         526,816          1,967,097              3.73
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          12,079,005     $   30,223,571     $         2.50
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $     15,428,719     $          1.28
           Student Services                                                                                           7,939,313               0.66
           Library                                                                                                    4,090,176               0.34
           Instructional Administration                                                                             11,607,316                0.96
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             4,625,228               0.38
                                                      Total                                  12,079,005       $    43,690,752      $         3.62

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     30,223,571     $             -         $           -        $    30,223,571
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                4,625,228                                 4,625,228
                                                          Total $       30,223,571    $              -        $            -       $    30,223,571

          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) 2002
003590 McLennan Community College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                         7,528            505,891               67.20
   3     Biology, Physical Sciences, and Science Technology                                 245,476          1,110,531                4.52
   4     Business Management, Marketing, and Administrative Services                        280,305          1,575,619                5.62
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      26,850            104,536                3.89
   7     Computer and Information Sciences                                                  140,278          1,401,693                9.99
   8     Construction Trades                                                                 75,362            307,473                4.08
   9     Consumer and Homemaking Education                                                  222,211          1,659,499                7.47
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                    -                  -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 460,992          2,456,188                5.33
  13     Foreign Languages                                                                   54,352            256,021                4.71
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             170,693          1,662,412                9.74
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         327,825          1,833,629                5.59
  17     Health Occupations - Respiratory Therapy                                            11,656            137,783               11.82
  18     Health Occupations - Vocational Nursing                                            109,216            530,687                4.86
  19     Mathematics                                                                        264,680          1,208,014                4.56
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,860             48,865                2.14
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      97,824            794,525                8.12
  24     Protective Services and Public Administration                                      118,576            724,976                6.11
  25     Psychology, Social Sciences, and History                                           466,512          1,718,755                3.68
  26     Visual and Performing Arts                                                         271,676          1,576,017                5.80
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,374,872     $   19,613,115     $           5.81
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                         7,528            74,445            9.89
  3    Biology, Physical Sciences, and Science Technology                                 245,476            50,092            0.20
  4    Business Management, Marketing, and Administrative Services                        280,305           198,165            0.71
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      26,850             7,053            0.26
  7    Computer and Information Sciences                                                  140,278           220,789            1.57
  8    Construction Trades                                                                 75,362           119,316            1.58
  9    Consumer and Homemaking Education                                                  222,211           727,575            3.27
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 460,992            98,372            0.21
 13    Foreign Languages                                                                   54,352            18,166            0.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             170,693           133,105            0.78
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         327,825           253,520            0.77
 17    Health Occupations - Respiratory Therapy                                            11,656            14,013            1.20
 18    Health Occupations - Vocational Nursing                                            109,216            18,976            0.17
 19    Mathematics                                                                        264,680            82,675            0.31
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,860               -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      97,824            62,562            0.64
 24    Protective Services and Public Administration                                      118,576           353,151            2.98
 25    Psychology, Social Sciences, and History                                           466,512            44,499            0.10
 26    Visual and Performing Arts                                                         271,676           161,669            0.60
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,374,872     $    2,638,143    $       0.78
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                         7,528            415,354           55.17
  3    Biology, Physical Sciences, and Science Technology                                 245,476            535,720            2.18
  4    Business Management, Marketing, and Administrative Services                        280,305            778,286            2.78
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      26,850             40,090            1.49
  7    Computer and Information Sciences                                                  140,278            881,052            6.28
  8    Construction Trades                                                                 75,362             27,066            0.36
  9    Consumer and Homemaking Education                                                  222,211            456,935            2.06
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                    -                  -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 460,992          1,372,419            2.98
 13    Foreign Languages                                                                   54,352            121,674            2.24
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             170,693          1,164,441            6.82
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         327,825            879,364            2.68
 17    Health Occupations - Respiratory Therapy                                            11,656             98,855            8.48
 18    Health Occupations - Vocational Nursing                                            109,216            278,255            2.55
 19    Mathematics                                                                        264,680            559,570            2.11
 20    Mechanics and Repairers - Automotive                                                   -                  -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,860                -
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                      97,824            522,858            5.34
 24    Protective Services and Public Administration                                      118,576            118,362            1.00
 25    Psychology, Social Sciences, and History                                           466,512            677,059            1.45
 26    Visual and Performing Arts                                                         271,676            833,625            3.07
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,374,872     $    9,760,985     $       2.89
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       3,812,497    $          1.13
           Student Services                                                                                           1,331,434               0.39
           Library                                                                                                    1,150,462               0.34
           Instructional Administration                                                                                 410,587               0.12
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               509,007               0.15
                                                      Total                                   3,374,872       $     7,213,987      $         2.14

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       9,760,985    $             -         $           -        $     9,760,985
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  509,007                                   509,007
                                                          Total $        9,760,985    $              -        $            -       $     9,760,985

          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) 2002
009797 Midland College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          5,488   $        104,554   $         19.05
   2     Architecture and Precision Production Trades                                        65,711            585,172              8.91
   3     Biology, Physical Sciences, and Science Technology                                 284,192          1,775,135              6.25
   4     Business Management, Marketing, and Administrative Services                        163,899          1,307,719              7.98
   5     Career Pilot                                                                        13,188            177,921             13.49
   6     Communications                                                                      16,840            209,319             12.43
   7     Computer and Information Sciences                                                  103,718            794,179              7.66
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   32,996            201,912              6.12
  10     Engineering                                                                          2,914             13,604              4.67
  11     Engineering Related                                                                109,961            822,411              7.48
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 365,544          2,508,733              6.86
  13     Foreign Languages                                                                   65,552            402,544              6.14
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,093            797,692             11.55
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         158,941          1,379,998              8.68
  17     Health Occupations - Respiratory Therapy                                             9,416            166,760             17.71
  18     Health Occupations - Vocational Nursing                                             42,706            447,546             10.48
  19     Mathematics                                                                        154,572          1,143,916              7.40
  20     Mechanics and Repairers - Automotive                                                40,520            338,605              8.36
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            37,624            683,941             18.18
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      60,384            656,679             10.88
  24     Protective Services and Public Administration                                       94,920            604,329              6.37
  25     Psychology, Social Sciences, and History                                           328,510          2,112,352              6.43
  26     Visual and Performing Arts                                                         119,664            933,810              7.80
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,346,353     $   18,168,831     $         7.74
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          5,488   $        42,359   $          7.72
  2    Architecture and Precision Production Trades                                        65,711           105,334              1.60
  3    Biology, Physical Sciences, and Science Technology                                 284,192           260,798              0.92
  4    Business Management, Marketing, and Administrative Services                        163,899           298,038              1.82
  5    Career Pilot                                                                        13,188            20,922              1.59
  6    Communications                                                                      16,840            41,683              2.48
  7    Computer and Information Sciences                                                  103,718           165,755              1.60
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   32,996            21,245              0.64
 10    Engineering                                                                          2,914             1,974              0.68
 11    Engineering Related                                                                109,961           162,055              1.47
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 365,544           180,153              0.49
 13    Foreign Languages                                                                   65,552            46,280              0.71
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,093            87,582              1.27
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         158,941           271,843              1.71
 17    Health Occupations - Respiratory Therapy                                             9,416            14,844              1.58
 18    Health Occupations - Vocational Nursing                                             42,706            25,462              0.60
 19    Mathematics                                                                        154,572           102,231              0.66
 20    Mechanics and Repairers - Automotive                                                40,520            49,781              1.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            37,624           343,736              9.14
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      60,384            32,431              0.54
 24    Protective Services and Public Administration                                       94,920            66,360              0.70
 25    Psychology, Social Sciences, and History                                           328,510            35,362              0.11
 26    Visual and Performing Arts                                                         119,664            40,780              0.34
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,346,353     $    2,417,008    $         1.03
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          5,488   $        41,528   $          7.57
  2    Architecture and Precision Production Trades                                        65,711           232,385              3.54
  3    Biology, Physical Sciences, and Science Technology                                 284,192           444,132              1.56
  4    Business Management, Marketing, and Administrative Services                        163,899           392,473              2.39
  5    Career Pilot                                                                        13,188           107,336              8.14
  6    Communications                                                                      16,840           104,220              6.19
  7    Computer and Information Sciences                                                  103,718           237,844              2.29
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   32,996            56,411              1.71
 10    Engineering                                                                          2,914               657              0.23
 11    Engineering Related                                                                109,961           246,267              2.24
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 365,544           952,021              2.60
 13    Foreign Languages                                                                   65,552           109,409              1.67
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              69,093           449,921              6.51
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         158,941           509,618              3.21
 17    Health Occupations - Respiratory Therapy                                             9,416           116,457             12.37
 18    Health Occupations - Vocational Nursing                                             42,706           261,262              6.12
 19    Mathematics                                                                        154,572           459,600              2.97
 20    Mechanics and Repairers - Automotive                                                40,520           136,234              3.36
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            37,624           198,521              5.28
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      60,384           396,855              6.57
 24    Protective Services and Public Administration                                       94,920           180,521              1.90
 25    Psychology, Social Sciences, and History                                           328,510           839,893              2.56
 26    Visual and Performing Arts                                                         119,664           442,401              3.70
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,346,353     $    6,915,966    $         2.95
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       2,542,238   $          1.08
           Student Services                                                                                           1,514,715              0.65
           Library                                                                                                      553,232              0.24
           Instructional Administration                                                                               2,412,743              1.03
           Organized Activities                                                                                         276,591              0.12
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,536,338              0.65
                                                      Total                                   2,346,353       $     8,835,857     $         3.77

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       6,915,966    $             -         $           -       $     6,915,966
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                    276,591             276,591
          Other                                                                                1,536,338                                1,536,338
                                                          Total $        6,915,966    $              -        $        276,591    $     7,192,557

          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) 2002
003593 Navarro College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          9,124   $         76,739   $          8.41
   2     Architecture and Precision Production Trades                                        18,992            109,687              5.78
   3     Biology, Physical Sciences, and Science Technology                                 228,992          1,123,540              4.91
   4     Business Management, Marketing, and Administrative Services                        241,678          1,178,451              4.88
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      26,096            221,903              8.50
   7     Computer and Information Sciences                                                  235,682          1,166,711              4.95
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   62,512            268,994              4.30
  10     Engineering                                                                            896             11,611             12.96
  11     Engineering Related                                                                 10,641             93,518              8.79
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 453,226          2,264,214              5.00
  13     Foreign Languages                                                                   14,638             66,814              4.56
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,648            709,719             10.34
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          75,955            441,236              5.81
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            111,360            675,572              6.07
  19     Mathematics                                                                        267,500          1,276,224              4.77
  20     Mechanics and Repairers - Automotive                                                 1,350              3,597              2.66
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            43,880            291,083              6.63
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                     106,416            621,748              5.84
  24     Protective Services and Public Administration                                      122,692            661,609              5.39
  25     Psychology, Social Sciences, and History                                           326,962          1,539,189              4.71
  26     Visual and Performing Arts                                                         121,968            770,173              6.31
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,549,208     $   13,572,332     $         5.32
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          9,124   $         6,158   $          0.67
  2    Architecture and Precision Production Trades                                        18,992            12,817              0.67
  3    Biology, Physical Sciences, and Science Technology                                 228,992            44,580              0.19
  4    Business Management, Marketing, and Administrative Services                        241,678            31,657              0.13
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      26,096           103,899              3.98
  7    Computer and Information Sciences                                                  235,682            57,010              0.24
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   62,512             3,380              0.05
 10    Engineering                                                                            896               -
 11    Engineering Related                                                                 10,641             9,346              0.88
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 453,226            54,626              0.12
 13    Foreign Languages                                                                   14,638               555              0.04
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,648            40,605              0.59
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          75,955            23,438              0.31
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            111,360            56,139              0.50
 19    Mathematics                                                                        267,500            17,127              0.06
 20    Mechanics and Repairers - Automotive                                                 1,350               -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            43,880            31,671              0.72
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                     106,416            27,190              0.26
 24    Protective Services and Public Administration                                      122,692            42,723              0.35
 25    Psychology, Social Sciences, and History                                           326,962            89,413              0.27
 26    Visual and Performing Arts                                                         121,968            75,650              0.62
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,549,208     $      727,984    $         0.29
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          9,124   $         46,270   $          5.07
  2    Architecture and Precision Production Trades                                        18,992             46,265              2.44
  3    Biology, Physical Sciences, and Science Technology                                 228,992            468,804              2.05
  4    Business Management, Marketing, and Administrative Services                        241,678            502,836              2.08
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      26,096             48,470              1.86
  7    Computer and Information Sciences                                                  235,682            481,719              2.04
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                   62,512             99,049              1.58
 10    Engineering                                                                            896              9,224             10.29
 11    Engineering Related                                                                 10,641             55,819              5.25
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 453,226          1,001,954              2.21
 13    Foreign Languages                                                                   14,638             27,256              1.86
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              68,648            486,199              7.08
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          75,955            215,414              2.84
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            111,360            322,711              2.90
 19    Mathematics                                                                        267,500            546,335              2.04
 20    Mechanics and Repairers - Automotive                                                 1,350                -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            43,880            142,492              3.25
 22    Mechanics and Repairers - Electronics                                                  -                  -
 23    Physical Education and Fitness                                                     106,416            311,009              2.92
 24    Protective Services and Public Administration                                      122,692            291,970              2.38
 25    Psychology, Social Sciences, and History                                           326,962            578,576              1.77
 26    Visual and Performing Arts                                                         121,968            369,536              3.03
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,549,208     $    6,051,908     $         2.37
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,207,219    $          0.87
           Student Services                                                                                           1,416,578               0.56
           Library                                                                                                    1,087,379               0.43
           Instructional Administration                                                                               1,082,608               0.42
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               998,656               0.39
                                                      Total                                   2,549,208       $     6,792,440      $         2.66

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       6,051,908    $             -         $           -        $     6,051,908
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  998,656                                   998,656
                                                          Total $        6,051,908    $              -        $            -       $     6,051,908

          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) 2002
003558 North Central Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         40,092   $        380,078   $          9.48
   2     Architecture and Precision Production Trades                                        18,272            155,282              8.50
   3     Biology, Physical Sciences, and Science Technology                                 172,400            773,173              4.48
   4     Business Management, Marketing, and Administrative Services                         88,454            362,294              4.10
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                  124,045            958,342              7.73
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   62,406            231,666              3.71
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 17,172            155,904              9.08
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,048          1,397,235              4.48
  13     Foreign Languages                                                                   35,072            187,749              5.35
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              73,232            510,554              6.97
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          59,653            397,018              6.66
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            156,464            794,655              5.08
  19     Mathematics                                                                        241,488            959,979              3.98
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      64,896            369,310              5.69
  24     Protective Services and Public Administration                                       29,280            144,390              4.93
  25     Psychology, Social Sciences, and History                                           487,776          1,873,005              3.84
  26     Visual and Performing Arts                                                          85,064            442,786              5.21
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,067,814     $   10,093,422     $         4.88
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         40,092   $       122,666   $          3.06
  2    Architecture and Precision Production Trades                                        18,272            19,430              1.06
  3    Biology, Physical Sciences, and Science Technology                                 172,400            74,499              0.43
  4    Business Management, Marketing, and Administrative Services                         88,454            49,194              0.56
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                  124,045           382,475              3.08
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   62,406            22,569              0.36
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 17,172            62,650              3.65
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,048            56,547              0.18
 13    Foreign Languages                                                                   35,072            16,300              0.46
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              73,232            28,742              0.39
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          59,653            60,172              1.01
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            156,464            55,851              0.36
 19    Mathematics                                                                        241,488            21,263              0.09
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      64,896            14,371              0.22
 24    Protective Services and Public Administration                                       29,280             2,766              0.09
 25    Psychology, Social Sciences, and History                                           487,776            68,495              0.14
 26    Visual and Performing Arts                                                          85,064            50,995              0.60
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,067,814     $    1,108,985    $         0.54
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         40,092   $       174,486   $          4.35
  2    Architecture and Precision Production Trades                                        18,272            98,059              5.37
  3    Biology, Physical Sciences, and Science Technology                                 172,400           342,085              1.98
  4    Business Management, Marketing, and Administrative Services                         88,454           130,143              1.47
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                  124,045           319,295              2.57
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   62,406            80,018              1.28
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 17,172            57,736              3.36
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 312,048           695,254              2.23
 13    Foreign Languages                                                                   35,072            98,907              2.82
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              73,232           330,340              4.51
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          59,653           213,461              3.58
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            156,464           415,177              2.65
 19    Mathematics                                                                        241,488           439,227              1.82
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      64,896           220,709              3.40
 24    Protective Services and Public Administration                                       29,280            81,062              2.77
 25    Psychology, Social Sciences, and History                                           487,776           795,603              1.63
 26    Visual and Performing Arts                                                          85,064           215,846              2.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,067,814     $    4,707,408    $         2.28
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,703,896    $          0.82
           Student Services                                                                                             771,553               0.37
           Library                                                                                                      341,106               0.16
           Instructional Administration                                                                               1,033,499               0.50
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               426,975               0.21
                                                      Total                                   2,067,814       $     4,277,029      $         2.07

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,707,408    $             -         $           -        $     4,707,408
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  426,975                                   426,975
                                                          Total $        4,707,408    $              -        $            -       $     4,707,408

          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) 2002
023154 Northeast Texas Community College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         19,576   $       114,709   $          5.86
   2     Architecture and Precision Production Trades                                        16,896           166,746              9.87
   3     Biology, Physical Sciences, and Science Technology                                 126,992           828,634              6.53
   4     Business Management, Marketing, and Administrative Services                         83,583           496,877              5.94
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       2,932            47,013             16.03
   7     Computer and Information Sciences                                                   63,299           437,431              6.91
   8     Construction Trades                                                                  1,680            15,929              9.48
   9     Consumer and Homemaking Education                                                   39,815           178,557              4.48
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    992             5,876              5.92
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 146,744           843,648              5.75
  13     Foreign Languages                                                                   10,240            82,010              8.01
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,569           326,191             10.33
  15     Health Occupations - Dental Hygiene                                                    -               2,493
  16     Health Occupations - Other                                                          38,800           196,139              5.06
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             36,176           264,459              7.31
  19     Mathematics                                                                         98,192           594,150              6.05
  20     Mechanics and Repairers - Automotive                                                11,152           109,625              9.83
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,940           228,371              9.96
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      38,848           238,551              6.14
  24     Protective Services and Public Administration                                       37,612           310,223              8.25
  25     Psychology, Social Sciences, and History                                           172,704           913,891              5.29
  26     Visual and Performing Arts                                                          34,656           352,447             10.17
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                           1,035,398     $    6,753,972    $         6.52
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,576   $         5,239   $          0.27
  2    Architecture and Precision Production Trades                                        16,896            28,825              1.71
  3    Biology, Physical Sciences, and Science Technology                                 126,992            44,102              0.35
  4    Business Management, Marketing, and Administrative Services                         83,583             8,241              0.10
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,932               557              0.19
  7    Computer and Information Sciences                                                   63,299            23,190              0.37
  8    Construction Trades                                                                  1,680             2,702              1.61
  9    Consumer and Homemaking Education                                                   39,815             7,780              0.20
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    992               276              0.28
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 146,744            15,607              0.11
 13    Foreign Languages                                                                   10,240             1,380              0.13
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,569            16,917              0.54
 15    Health Occupations - Dental Hygiene                                                    -               2,493
 16    Health Occupations - Other                                                          38,800             5,358              0.14
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             36,176            12,898              0.36
 19    Mathematics                                                                         98,192            10,369              0.11
 20    Mechanics and Repairers - Automotive                                                11,152            18,916              1.70
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,940            59,189              2.58
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      38,848             2,634              0.07
 24    Protective Services and Public Administration                                       37,612            11,838              0.31
 25    Psychology, Social Sciences, and History                                           172,704            12,547              0.07
 26    Visual and Performing Arts                                                          34,656            19,962              0.58
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,035,398     $      311,020    $         0.30
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,576   $        48,878   $          2.50
  2    Architecture and Precision Production Trades                                        16,896            85,624              5.07
  3    Biology, Physical Sciences, and Science Technology                                 126,992           391,464              3.08
  4    Business Management, Marketing, and Administrative Services                         83,583           229,928              2.75
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,932            37,381             12.75
  7    Computer and Information Sciences                                                   63,299           218,317              3.45
  8    Construction Trades                                                                  1,680             8,027              4.78
  9    Consumer and Homemaking Education                                                   39,815            47,541              1.19
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    992             2,530              2.55
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 146,744           373,836              2.55
 13    Foreign Languages                                                                   10,240            48,935              4.78
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,569           211,561              6.70
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          38,800            70,686              1.82
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             36,176           139,588              3.86
 19    Mathematics                                                                         98,192           279,855              2.85
 20    Mechanics and Repairers - Automotive                                                11,152            56,191              5.04
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,940            98,178              4.28
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      38,848           115,674              2.98
 24    Protective Services and Public Administration                                       37,612           181,968              4.84
 25    Psychology, Social Sciences, and History                                           172,704           366,787              2.12
 26    Visual and Performing Arts                                                          34,656           225,217              6.50
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,035,398     $    3,238,166    $         3.13
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       1,736,779   $          1.68
           Student Services                                                                                             505,240              0.49
           Library                                                                                                      238,250              0.23
           Instructional Administration                                                                                 424,610              0.41
           Organized Activities                                                                                          36,132              0.03
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               263,775              0.25
                                                      Total                                   1,035,398       $     3,204,786     $         3.10

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       3,238,166    $             -         $           -       $     3,238,166
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                     36,132              36,132
          Other                                                                                  263,775                                  263,775
                                                          Total $        3,238,166    $              -        $         36,132    $     3,274,298

          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) 2002
003596 Odessa College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         16,800   $        106,773   $          6.36
   2     Architecture and Precision Production Trades                                        33,404            323,749              9.69
   3     Biology, Physical Sciences, and Science Technology                                 165,024          1,016,923              6.16
   4     Business Management, Marketing, and Administrative Services                        121,115            862,106              7.12
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,886             22,485             11.92
   7     Computer and Information Sciences                                                  108,118            813,763              7.53
   8     Construction Trades                                                                 18,449             91,349              4.95
   9     Consumer and Homemaking Education                                                  148,378          1,051,243              7.08
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 59,014            495,047              8.39
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 394,043          2,360,618              5.99
  13     Foreign Languages                                                                   21,229            131,874              6.21
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             123,142          1,186,442              9.63
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         154,578          1,290,270              8.35
  17     Health Occupations - Respiratory Therapy                                             6,528            130,860             20.05
  18     Health Occupations - Vocational Nursing                                             94,390            582,014              6.17
  19     Mathematics                                                                        196,560          1,245,362              6.34
  20     Mechanics and Repairers - Automotive                                                25,856            176,575              6.83
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,732            659,591             17.03
  22     Mechanics and Repairers - Electronics                                               10,878             65,807              6.05
  23     Physical Education and Fitness                                                     110,672            714,298              6.45
  24     Protective Services and Public Administration                                       99,250            748,933              7.55
  25     Psychology, Social Sciences, and History                                           258,816          1,618,485              6.25
  26     Visual and Performing Arts                                                          77,680            808,092             10.40
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,284,542     $   16,502,659     $         7.22
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         16,800   $         7,836   $          0.47
  2    Architecture and Precision Production Trades                                        33,404            69,452              2.08
  3    Biology, Physical Sciences, and Science Technology                                 165,024            71,091              0.43
  4    Business Management, Marketing, and Administrative Services                        121,115            72,202              0.60
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,886            14,100              7.48
  7    Computer and Information Sciences                                                  108,118           136,554              1.26
  8    Construction Trades                                                                 18,449             1,539              0.08
  9    Consumer and Homemaking Education                                                  148,378            86,784              0.58
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 59,014            64,665              1.10
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 394,043           111,349              0.28
 13    Foreign Languages                                                                   21,229             7,698              0.36
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             123,142           146,738              1.19
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         154,578            89,131              0.58
 17    Health Occupations - Respiratory Therapy                                             6,528             6,892              1.06
 18    Health Occupations - Vocational Nursing                                             94,390            54,740              0.58
 19    Mathematics                                                                        196,560            71,890              0.37
 20    Mechanics and Repairers - Automotive                                                25,856            83,476              3.23
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,732           455,802             11.77
 22    Mechanics and Repairers - Electronics                                               10,878             9,077              0.83
 23    Physical Education and Fitness                                                     110,672            74,713              0.68
 24    Protective Services and Public Administration                                       99,250            66,218              0.67
 25    Psychology, Social Sciences, and History                                           258,816            35,618              0.14
 26    Visual and Performing Arts                                                          77,680           100,952              1.30
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,284,542     $    1,838,517    $         0.80
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         16,800   $        42,781   $          2.55
  2    Architecture and Precision Production Trades                                        33,404           142,640              4.27
  3    Biology, Physical Sciences, and Science Technology                                 165,024           394,218              2.39
  4    Business Management, Marketing, and Administrative Services                        121,115           385,061              3.18
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,886             2,081              1.10
  7    Computer and Information Sciences                                                  108,118           315,811              2.92
  8    Construction Trades                                                                 18,449            28,142              1.53
  9    Consumer and Homemaking Education                                                  148,378           468,486              3.16
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 59,014           233,120              3.95
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 394,043           932,129              2.37
 13    Foreign Languages                                                                   21,229            53,215              2.51
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             123,142           628,086              5.10
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         154,578           684,442              4.43
 17    Health Occupations - Respiratory Therapy                                             6,528           102,147             15.65
 18    Health Occupations - Vocational Nursing                                             94,390           211,763              2.24
 19    Mathematics                                                                        196,560           516,445              2.63
 20    Mechanics and Repairers - Automotive                                                25,856             6,672              0.26
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            38,732            74,322              1.92
 22    Mechanics and Repairers - Electronics                                               10,878            20,369              1.87
 23    Physical Education and Fitness                                                     110,672           269,649              2.44
 24    Protective Services and Public Administration                                       99,250           350,959              3.54
 25    Psychology, Social Sciences, and History                                           258,816           717,741              2.77
 26    Visual and Performing Arts                                                          77,680           447,484              5.76
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,284,542     $    7,027,763    $         3.08
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       2,535,657   $          1.11
           Student Services                                                                                           1,820,672              0.80
           Library                                                                                                      488,656              0.21
           Instructional Administration                                                                               1,215,099              0.53
           Organized Activities                                                                                         347,516              0.15
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,228,779              0.54
                                                      Total                                   2,284,542       $     7,636,379     $         3.34

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       7,027,763    $             -         $           -       $     7,027,763
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                    347,516             347,516
          Other                                                                                1,228,779                                1,228,779
                                                          Total $        7,027,763    $              -        $        347,516    $     7,375,279

          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) 2002
003600 Panola College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         24,946   $        226,530   $          9.08
   2     Architecture and Precision Production Trades                                         9,884            107,424             10.87
   3     Biology, Physical Sciences, and Science Technology                                  95,040            604,719              6.36
   4     Business Management, Marketing, and Administrative Services                         45,700            437,208              9.57
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       6,404             74,444             11.62
   7     Computer and Information Sciences                                                   33,094            304,409              9.20
   8     Construction Trades                                                                    444            175,761            395.86
   9     Consumer and Homemaking Education                                                   75,520            445,348              5.90
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                     72                538              7.47
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,887          1,184,691             11.51
  13     Foreign Languages                                                                    4,680             52,055             11.12
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,256            662,313             12.67
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          66,981            902,247             13.47
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             99,152            723,019              7.29
  19     Mathematics                                                                         68,992            414,702              6.01
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      36,432            310,342              8.52
  24     Protective Services and Public Administration                                           48                806             16.79
  25     Psychology, Social Sciences, and History                                           122,552            914,353              7.46
  26     Visual and Performing Arts                                                          51,499            429,224              8.33
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             896,583     $    7,970,133     $         8.89
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         24,946   $         7,990   $          0.32
  2    Architecture and Precision Production Trades                                         9,884            11,139              1.13
  3    Biology, Physical Sciences, and Science Technology                                  95,040            29,920              0.31
  4    Business Management, Marketing, and Administrative Services                         45,700            42,657              0.93
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,404             8,086              1.26
  7    Computer and Information Sciences                                                   33,094            34,254              1.04
  8    Construction Trades                                                                    444           156,516            352.51
  9    Consumer and Homemaking Education                                                   75,520            18,377              0.24
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                     72               192              2.67
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,887           229,065              2.23
 13    Foreign Languages                                                                    4,680             3,705              0.79
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,256           116,717              2.23
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          66,981           391,903              5.85
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             99,152            43,201              0.44
 19    Mathematics                                                                         68,992            10,813              0.16
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      36,432            19,111              0.52
 24    Protective Services and Public Administration                                           48                 2              0.04
 25    Psychology, Social Sciences, and History                                           122,552            91,002              0.74
 26    Visual and Performing Arts                                                          51,499            27,403              0.53
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             896,583     $    1,242,053    $         1.39
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         24,946   $       117,790   $          4.72
  2    Architecture and Precision Production Trades                                         9,884            56,366              5.70
  3    Biology, Physical Sciences, and Science Technology                                  95,040           190,957              2.01
  4    Business Management, Marketing, and Administrative Services                         45,700           209,981              4.59
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       6,404            40,494              6.32
  7    Computer and Information Sciences                                                   33,094           136,497              4.12
  8    Construction Trades                                                                    444            17,452             39.31
  9    Consumer and Homemaking Education                                                   75,520           121,966              1.62
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                     72                55              0.76
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 102,887           540,092              5.25
 13    Foreign Languages                                                                    4,680            29,449              6.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,256           334,548              6.40
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          66,981           239,825              3.58
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             99,152           279,369              2.82
 19    Mathematics                                                                         68,992           125,248              1.82
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      36,432           144,092              3.96
 24    Protective Services and Public Administration                                           48               610             12.71
 25    Psychology, Social Sciences, and History                                           122,552           328,396              2.68
 26    Visual and Performing Arts                                                          51,499           193,830              3.76
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             896,583     $    3,107,017    $         3.47
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,098,744    $          1.23
           Student Services                                                                                             758,880               0.85
           Library                                                                                                      346,709               0.39
           Instructional Administration                                                                                 804,857               0.90
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               611,873               0.68
                                                      Total                                     896,583       $     3,621,063      $         4.04

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       3,107,017    $             -         $           -        $     3,107,017
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  611,873                                   611,873
                                                          Total $        3,107,017    $              -        $            -       $     3,107,017

          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) 2002
003601 Paris Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          7,029   $         70,170   $          9.98
   2     Architecture and Precision Production Trades                                       154,001          1,126,595              7.32
   3     Biology, Physical Sciences, and Science Technology                                 231,934            934,962              4.03
   4     Business Management, Marketing, and Administrative Services                        114,362            637,789              5.58
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       4,218             52,070             12.34
   7     Computer and Information Sciences                                                   97,326            419,439              4.31
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   28,770            154,984              5.39
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 16,102            158,147              9.82
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 267,067          1,199,353              4.49
  13     Foreign Languages                                                                   23,828            104,236              4.37
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,990            307,222             11.82
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          30,768            166,869              5.42
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             57,014            547,904              9.61
  19     Mathematics                                                                        293,552          1,266,089              4.31
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                               34,520            184,640              5.35
  23     Physical Education and Fitness                                                      75,704            387,981              5.12
  24     Protective Services and Public Administration                                          -                  -
  25     Psychology, Social Sciences, and History                                           236,021            990,860              4.20
  26     Visual and Performing Arts                                                         117,973            821,382              6.96
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,816,179     $    9,530,694     $         5.25
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,029   $        11,678   $          1.66
  2    Architecture and Precision Production Trades                                       154,001           151,615              0.98
  3    Biology, Physical Sciences, and Science Technology                                 231,934            35,454              0.15
  4    Business Management, Marketing, and Administrative Services                        114,362            20,670              0.18
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,218             4,525              1.07
  7    Computer and Information Sciences                                                   97,326            10,318              0.11
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   28,770             9,891              0.34
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 16,102            24,061              1.49
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 267,067            20,126              0.08
 13    Foreign Languages                                                                   23,828               240              0.01
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,990            24,298              0.93
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          30,768            61,750              2.01
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             57,014            10,750              0.19
 19    Mathematics                                                                        293,552            46,631              0.16
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               34,520            25,744              0.75
 23    Physical Education and Fitness                                                      75,704            22,738              0.30
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                           236,021             8,638              0.04
 26    Visual and Performing Arts                                                         117,973           129,254              1.10
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,816,179     $      618,381    $         0.34
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          7,029   $        41,141   $          5.85
  2    Architecture and Precision Production Trades                                       154,001           594,841              3.86
  3    Biology, Physical Sciences, and Science Technology                                 231,934           326,998              1.41
  4    Business Management, Marketing, and Administrative Services                        114,362           334,826              2.93
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       4,218            37,133              8.80
  7    Computer and Information Sciences                                                   97,326           168,880              1.74
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   28,770            74,077              2.57
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 16,102            94,340              5.86
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 267,067           519,994              1.95
 13    Foreign Languages                                                                   23,828            45,179              1.90
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              25,990           218,770              8.42
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          30,768            29,171              0.95
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             57,014           396,420              6.95
 19    Mathematics                                                                        293,552           494,849              1.69
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                               34,520            73,686              2.13
 23    Physical Education and Fitness                                                      75,704           178,374              2.36
 24    Protective Services and Public Administration                                          -                 -
 25    Psychology, Social Sciences, and History                                           236,021           399,624              1.69
 26    Visual and Performing Arts                                                         117,973           400,921              3.40
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,816,179     $    4,429,224    $         2.44
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       2,118,543   $          1.17
           Student Services                                                                                             669,050              0.37
           Library                                                                                                      352,369              0.19
           Instructional Administration                                                                                 510,167              0.28
           Organized Activities                                                                                          18,918              0.01
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               814,042              0.45
                                                      Total                                   1,816,179       $     4,483,089     $         2.47

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       4,429,224    $             -         $           -       $     4,429,224
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                     18,918              18,918
          Other                                                                                  814,042                                  814,042
                                                          Total $        4,429,224    $              -        $         18,918    $     4,448,142

          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) 2002
003603 Ranger College
                                                                                                                        1
                                   Total Expense by                                                                          Expense per
 Fund                                  Discipline                                   Contact Hours         Expense           Contact Hour
   1     Agriculture                                                                            -     $           -
   2     Architecture and Precision Production Trades                                        10,464            73,762                7.05
   3     Biology, Physical Sciences, and Science Technology                                  28,128           136,879                4.87
   4     Business Management, Marketing, and Administrative Services                         14,416            87,806                6.09
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       2,160             8,405                3.89
   7     Computer and Information Sciences                                                   26,048           154,042                5.91
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                   33,088           192,852                5.83
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                    -                 -
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  87,632           455,470                5.20
  13     Foreign Languages                                                                    3,840            14,738                3.84
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                           7,440            42,795                5.75
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             78,192           407,199                5.21
  19     Mathematics                                                                         28,176           165,746                5.88
  20     Mechanics and Repairers - Automotive                                                 3,936            47,157               11.98
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      36,592           471,348               12.88
  24     Protective Services and Public Administration                                          432             2,840                6.57
  25     Psychology, Social Sciences, and History                                            50,784           221,045                4.35
  26     Visual and Performing Arts                                                          23,856           153,957                6.45
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             435,184     $    2,636,042    $           6.06
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        10,464             6,595            0.63
  3    Biology, Physical Sciences, and Science Technology                                  28,128             1,467            0.05
  4    Business Management, Marketing, and Administrative Services                         14,416             1,921            0.13
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,160               234            0.11
  7    Computer and Information Sciences                                                   26,048            12,270            0.47
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   33,088            44,034            1.33
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  87,632             5,758            0.07
 13    Foreign Languages                                                                    3,840               397            0.10
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           7,440             4,163            0.56
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             78,192            12,548            0.16
 19    Mathematics                                                                         28,176             5,272            0.19
 20    Mechanics and Repairers - Automotive                                                 3,936             2,812            0.71
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      36,592             6,578            0.18
 24    Protective Services and Public Administration                                          432               394            0.91
 25    Psychology, Social Sciences, and History                                            50,784             4,942            0.10
 26    Visual and Performing Arts                                                          23,856             9,058            0.38
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             435,184     $      118,443    $       0.27
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        10,464            36,305            3.47
  3    Biology, Physical Sciences, and Science Technology                                  28,128            52,452            1.86
  4    Business Management, Marketing, and Administrative Services                         14,416            43,367            3.01
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,160             1,800            0.83
  7    Computer and Information Sciences                                                   26,048            64,947            2.49
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   33,088            51,229            1.55
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                    -                 -
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  87,632           191,253            2.18
 13    Foreign Languages                                                                    3,840             3,015            0.79
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           7,440            16,689            2.24
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             78,192           164,034            2.10
 19    Mathematics                                                                         28,176            77,372            2.75
 20    Mechanics and Repairers - Automotive                                                 3,936            32,736            8.32
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      36,592           356,847            9.75
 24    Protective Services and Public Administration                                          432             1,172            2.71
 25    Psychology, Social Sciences, and History                                            50,784            66,322            1.31
 26    Visual and Performing Arts                                                          23,856            74,539            3.12
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             435,184     $    1,234,079    $       2.84
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $        676,952     $          1.56
           Student Services                                                                                            259,992                0.60
           Library                                                                                                      88,319                0.20
           Instructional Administration                                                                                145,617                0.33
           Organized Activities                                                                                            -
           Equipment Depreciation                                                                                          -
           Local Benefits                                                                                              112,640                0.26
                                                      Total                                     435,184       $     1,283,520      $         2.95

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       1,234,079    $             -         $           -        $     1,234,079
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  112,640                                   112,640
                                                          Total $        1,234,079    $              -        $            -       $     1,234,079

          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) 2002
003609 San Jacinto College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          6,432   $         34,536   $          5.37
   2     Architecture and Precision Production Trades                                       253,992          1,309,192              5.15
   3     Biology, Physical Sciences, and Science Technology                                 986,888          5,772,130              5.85
   4     Business Management, Marketing, and Administrative Services                        596,798          3,757,497              6.30
   5     Career Pilot                                                                        66,227          1,077,795             16.27
   6     Communications                                                                      47,650            467,046              9.80
   7     Computer and Information Sciences                                                  548,392          4,210,150              7.68
   8     Construction Trades                                                                 82,860            479,149              5.78
   9     Consumer and Homemaking Education                                                  559,584          3,852,625              6.88
  10     Engineering                                                                         87,342          1,316,863             15.08
  11     Engineering Related                                                                126,386          1,414,227             11.19
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,372,886          8,531,035              6.21
  13     Foreign Languages                                                                   98,856            613,851              6.21
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             305,312          2,455,340              8.04
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         547,768          4,315,736              7.88
  17     Health Occupations - Respiratory Therapy                                            16,480            211,578             12.84
  18     Health Occupations - Vocational Nursing                                            316,100          2,172,597              6.87
  19     Mathematics                                                                      1,152,752          6,915,695              6.00
  20     Mechanics and Repairers - Automotive                                               211,824          1,856,722              8.77
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            60,163            890,120             14.80
  22     Mechanics and Repairers - Electronics                                                9,808             43,656              4.45
  23     Physical Education and Fitness                                                     376,464          2,809,473              7.46
  24     Protective Services and Public Administration                                      172,062          1,197,386              6.96
  25     Psychology, Social Sciences, and History                                         1,367,082          7,602,614              5.56
  26     Visual and Performing Arts                                                         489,007          3,765,778              7.70
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           9,859,115     $   67,072,791     $         6.80
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          6,432   $           341   $          0.05
  2    Architecture and Precision Production Trades                                       253,992           233,316              0.92
  3    Biology, Physical Sciences, and Science Technology                                 986,888           525,442              0.53
  4    Business Management, Marketing, and Administrative Services                        596,798           503,147              0.84
  5    Career Pilot                                                                        66,227           615,400              9.29
  6    Communications                                                                      47,650           102,490              2.15
  7    Computer and Information Sciences                                                  548,392           958,297              1.75
  8    Construction Trades                                                                 82,860            14,861              0.18
  9    Consumer and Homemaking Education                                                  559,584           513,491              0.92
 10    Engineering                                                                         87,342           554,539              6.35
 11    Engineering Related                                                                126,386           311,122              2.46
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,372,886           601,315              0.44
 13    Foreign Languages                                                                   98,856            57,049              0.58
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             305,312           195,911              0.64
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         547,768           511,875              0.93
 17    Health Occupations - Respiratory Therapy                                            16,480            23,000              1.40
 18    Health Occupations - Vocational Nursing                                            316,100           189,623              0.60
 19    Mathematics                                                                      1,152,752           515,647              0.45
 20    Mechanics and Repairers - Automotive                                               211,824           345,428              1.63
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            60,163           185,160              3.08
 22    Mechanics and Repairers - Electronics                                                9,808               -
 23    Physical Education and Fitness                                                     376,464           363,719              0.97
 24    Protective Services and Public Administration                                      172,062           144,955              0.84
 25    Psychology, Social Sciences, and History                                         1,367,082           408,401              0.30
 26    Visual and Performing Arts                                                         489,007           594,772              1.22
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           9,859,115     $    8,469,301    $         0.86
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          6,432   $         15,404   $          2.39
  2    Architecture and Precision Production Trades                                       253,992            333,834              1.31
  3    Biology, Physical Sciences, and Science Technology                                 986,888          2,363,479              2.39
  4    Business Management, Marketing, and Administrative Services                        596,798          1,510,795              2.53
  5    Career Pilot                                                                        66,227            268,912              4.06
  6    Communications                                                                      47,650            225,346              4.73
  7    Computer and Information Sciences                                                  548,392          1,649,717              3.01
  8    Construction Trades                                                                 82,860            222,211              2.68
  9    Consumer and Homemaking Education                                                  559,584          1,704,301              3.05
 10    Engineering                                                                         87,342            507,153              5.81
 11    Engineering Related                                                                126,386            733,866              5.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,372,886          3,918,812              2.85
 13    Foreign Languages                                                                   98,856            267,993              2.71
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             305,312          1,367,455              4.48
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         547,768          2,203,548              4.02
 17    Health Occupations - Respiratory Therapy                                            16,480            140,431              8.52
 18    Health Occupations - Vocational Nursing                                            316,100          1,059,483              3.35
 19    Mathematics                                                                      1,152,752          3,032,265              2.63
 20    Mechanics and Repairers - Automotive                                               211,824            892,447              4.21
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            60,163            529,193              8.80
 22    Mechanics and Repairers - Electronics                                                9,808             15,002              1.53
 23    Physical Education and Fitness                                                     376,464          1,345,909              3.58
 24    Protective Services and Public Administration                                      172,062            549,749              3.20
 25    Psychology, Social Sciences, and History                                         1,367,082          3,200,262              2.34
 26    Visual and Performing Arts                                                         489,007          1,742,364              3.56
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           9,859,115     $   29,799,931     $         3.02
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $     10,831,892     $          1.10
           Student Services                                                                                           6,888,486               0.70
           Library                                                                                                    2,046,610               0.21
           Instructional Administration                                                                               4,568,821               0.46
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             4,467,750               0.45
                                                      Total                                   9,859,115       $    28,803,559      $         2.92

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     29,799,931     $             -         $           -        $    29,799,931
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                4,467,750                                 4,467,750
                                                          Total $       29,799,931    $              -        $            -       $    29,799,931

          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) 2002
003611 South Plains College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         31,500   $        309,878   $          9.84
   2     Architecture and Precision Production Trades                                        32,432            349,936             10.79
   3     Biology, Physical Sciences, and Science Technology                                 403,952          2,077,792              5.14
   4     Business Management, Marketing, and Administrative Services                        167,454          1,134,352              6.77
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      73,982            695,136              9.40
   7     Computer and Information Sciences                                                  230,976          1,317,163              5.70
   8     Construction Trades                                                                 14,585             94,102              6.45
   9     Consumer and Homemaking Education                                                  135,193            644,584              4.77
  10     Engineering                                                                            768              9,158             11.93
  11     Engineering Related                                                                 48,824            447,453              9.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 506,480          3,162,979              6.25
  13     Foreign Languages                                                                   93,376            504,859              5.41
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,560            711,027              7.60
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         200,037          1,209,263              6.05
  17     Health Occupations - Respiratory Therapy                                            31,920            177,745              5.57
  18     Health Occupations - Vocational Nursing                                            166,288            896,715              5.39
  19     Mathematics                                                                        519,264          2,548,642              4.91
  20     Mechanics and Repairers - Automotive                                                83,972            461,492              5.50
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            14,200            422,149             29.73
  22     Mechanics and Repairers - Electronics                                               18,368            152,691              8.31
  23     Physical Education and Fitness                                                      82,944            783,649              9.45
  24     Protective Services and Public Administration                                       64,742            506,823              7.83
  25     Psychology, Social Sciences, and History                                           610,672          3,191,925              5.23
  26     Visual and Performing Arts                                                         217,276          1,869,631              8.60
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,842,765     $   23,679,148     $         6.16
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         31,500   $        83,172   $          2.64
  2    Architecture and Precision Production Trades                                        32,432            84,298              2.60
  3    Biology, Physical Sciences, and Science Technology                                 403,952           196,887              0.49
  4    Business Management, Marketing, and Administrative Services                        167,454            69,936              0.42
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      73,982           199,734              2.70
  7    Computer and Information Sciences                                                  230,976           118,897              0.51
  8    Construction Trades                                                                 14,585             1,754              0.12
  9    Consumer and Homemaking Education                                                  135,193            47,247              0.35
 10    Engineering                                                                            768             3,586              4.67
 11    Engineering Related                                                                 48,824            70,279              1.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 506,480            74,051              0.15
 13    Foreign Languages                                                                   93,376            14,980              0.16
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,560           108,362              1.16
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         200,037           293,048              1.46
 17    Health Occupations - Respiratory Therapy                                            31,920            17,611              0.55
 18    Health Occupations - Vocational Nursing                                            166,288            55,150              0.33
 19    Mathematics                                                                        519,264            74,310              0.14
 20    Mechanics and Repairers - Automotive                                                83,972            48,928              0.58
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            14,200           322,112             22.68
 22    Mechanics and Repairers - Electronics                                               18,368            31,993              1.74
 23    Physical Education and Fitness                                                      82,944            94,023              1.13
 24    Protective Services and Public Administration                                       64,742            56,024              0.87
 25    Psychology, Social Sciences, and History                                           610,672            98,460              0.16
 26    Visual and Performing Arts                                                         217,276           117,738              0.54
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,842,765     $    2,282,580    $         0.59
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         31,500   $        144,001   $          4.57
  2    Architecture and Precision Production Trades                                        32,432            180,486              5.57
  3    Biology, Physical Sciences, and Science Technology                                 403,952            820,305              2.03
  4    Business Management, Marketing, and Administrative Services                        167,454            624,756              3.73
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      73,982            301,158              4.07
  7    Computer and Information Sciences                                                  230,976            591,825              2.56
  8    Construction Trades                                                                 14,585             54,054              3.71
  9    Consumer and Homemaking Education                                                  135,193            242,380              1.79
 10    Engineering                                                                            768              3,556              4.63
 11    Engineering Related                                                                 48,824            248,984              5.10
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 506,480          1,759,135              3.47
 13    Foreign Languages                                                                   93,376            244,715              2.62
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              93,560            357,018              3.82
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         200,037            391,006              1.95
 17    Health Occupations - Respiratory Therapy                                            31,920             76,326              2.39
 18    Health Occupations - Vocational Nursing                                            166,288            404,966              2.44
 19    Mathematics                                                                        519,264          1,110,974              2.14
 20    Mechanics and Repairers - Automotive                                                83,972            192,091              2.29
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            14,200             62,754              4.42
 22    Mechanics and Repairers - Electronics                                               18,368             72,472              3.95
 23    Physical Education and Fitness                                                      82,944            471,852              5.69
 24    Protective Services and Public Administration                                       64,742            280,815              4.34
 25    Psychology, Social Sciences, and History                                           610,672          1,490,110              2.44
 26    Visual and Performing Arts                                                         217,276          1,181,422              5.44
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,842,765     $   11,307,161     $         2.94
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       3,541,225   $          0.92
           Student Services                                                                                           2,155,554              0.56
           Library                                                                                                      594,819              0.15
           Instructional Administration                                                                                 473,774              0.12
           Organized Activities                                                                                         327,748              0.09
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             2,996,287              0.78
                                                      Total                                   3,842,765       $    10,089,407     $         2.63

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $     11,307,161     $             -         $           -       $    11,307,161
          Research                                                              -                                           -                   -
          Public Service                                                        -                                           -                   -
          Academic Support                                                      -                                           -                   -
          Student Services                                                      -                                           -                   -
          Instructional Support                                                 -                                           -                   -
          Operation and Maintenance of Plant                                    -                         -                 -                   -
          Scholarships and Fellowships                                          -                                     327,748             327,748
          Other                                                                                2,996,287                                2,996,287
                                                          Total $       11,307,161    $              -        $        327,748    $    11,634,909

          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) 2002
109225 South Texas College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          3,920   $         57,940   $         14.78
   2     Architecture and Precision Production Trades                                       105,680            942,749              8.92
   3     Biology, Physical Sciences, and Science Technology                                 582,240          4,689,824              8.05
   4     Business Management, Marketing, and Administrative Services                        311,680          2,132,475              6.84
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         576             21,622             37.54
   7     Computer and Information Sciences                                                  463,824          4,714,554             10.16
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  193,760          1,255,508              6.48
  10     Engineering                                                                          3,856             16,652              4.32
  11     Engineering Related                                                                175,040          1,078,856              6.16
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,050,656          7,382,695              7.03
  13     Foreign Languages                                                                  194,496          1,314,696              6.76
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             124,816          1,136,575              9.11
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         303,360          2,685,255              8.85
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            115,536          1,013,345              8.77
  19     Mathematics                                                                        786,144          4,878,932              6.21
  20     Mechanics and Repairers - Automotive                                               124,880          1,401,812             11.23
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            17,392            102,136              5.87
  22     Mechanics and Repairers - Electronics                                               18,896            631,256             33.41
  23     Physical Education and Fitness                                                      71,024            737,416             10.38
  24     Protective Services and Public Administration                                      122,768            938,508              7.64
  25     Psychology, Social Sciences, and History                                           765,744          4,698,385              6.14
  26     Visual and Performing Arts                                                         159,472          1,079,980              6.77
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           5,695,760     $   42,911,171     $         7.53
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,920   $          7,500   $          1.91
  2    Architecture and Precision Production Trades                                       105,680            245,869              2.33
  3    Biology, Physical Sciences, and Science Technology                                 582,240          1,043,882              1.79
  4    Business Management, Marketing, and Administrative Services                        311,680            249,826              0.80
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         576              1,500              2.60
  7    Computer and Information Sciences                                                  463,824          1,702,051              3.67
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  193,760             63,014              0.33
 10    Engineering                                                                          3,856              2,447              0.63
 11    Engineering Related                                                                175,040            160,700              0.92
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,050,656            477,841              0.45
 13    Foreign Languages                                                                  194,496             25,620              0.13
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             124,816             42,874              0.34
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         303,360            315,838              1.04
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            115,536             82,163              0.71
 19    Mathematics                                                                        786,144             76,169              0.10
 20    Mechanics and Repairers - Automotive                                               124,880            520,551              4.17
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            17,392              2,820              0.16
 22    Mechanics and Repairers - Electronics                                               18,896            158,864              8.41
 23    Physical Education and Fitness                                                      71,024            140,411              1.98
 24    Protective Services and Public Administration                                      122,768             46,184              0.38
 25    Psychology, Social Sciences, and History                                           765,744            110,473              0.14
 26    Visual and Performing Arts                                                         159,472             42,464              0.27
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,695,760     $    5,519,061     $         0.97
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                          3,920   $         36,000   $          9.18
  2    Architecture and Precision Production Trades                                       105,680            307,578              2.91
  3    Biology, Physical Sciences, and Science Technology                                 582,240          1,501,097              2.58
  4    Business Management, Marketing, and Administrative Services                        311,680            734,488              2.36
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         576             18,000             31.25
  7    Computer and Information Sciences                                                  463,824          1,303,876              2.81
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  193,760            478,724              2.47
 10    Engineering                                                                          3,856                -
 11    Engineering Related                                                                175,040            273,347              1.56
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,050,656          3,034,466              2.89
 13    Foreign Languages                                                                  194,496            572,595              2.94
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             124,816            633,906              5.08
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         303,360          1,251,905              4.13
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                            115,536            505,573              4.38
 19    Mathematics                                                                        786,144          1,906,780              2.43
 20    Mechanics and Repairers - Automotive                                               124,880            421,230              3.37
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            17,392             35,248              2.03
 22    Mechanics and Repairers - Electronics                                               18,896            402,783             21.32
 23    Physical Education and Fitness                                                      71,024            335,368              4.72
 24    Protective Services and Public Administration                                      122,768            440,073              3.58
 25    Psychology, Social Sciences, and History                                           765,744          1,767,078              2.31
 26    Visual and Performing Arts                                                         159,472            450,056              2.82
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           5,695,760     $   16,410,171     $         2.88
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       9,445,663    $          1.66
           Student Services                                                                                           4,801,775               0.84
           Library                                                                                                    1,303,044               0.23
           Instructional Administration                                                                               2,252,817               0.40
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             3,178,640               0.56
                                                      Total                                   5,695,760       $    20,981,939      $         3.68

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     16,410,171     $             -         $           -        $    16,410,171
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                3,178,640                                 3,178,640
                                                          Total $       16,410,171    $              -        $            -       $    16,410,171

          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) 2002
003614 Southwest Texas Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         20,272   $        190,072   $          9.38
   2     Architecture and Precision Production Trades                                           -                  -
   3     Biology, Physical Sciences, and Science Technology                                 156,144            912,211              5.84
   4     Business Management, Marketing, and Administrative Services                        162,181          1,279,500              7.89
   5     Career Pilot                                                                         6,448             95,711             14.84
   6     Communications                                                                       7,312             61,273              8.38
   7     Computer and Information Sciences                                                  102,443            417,828              4.08
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  108,000            588,155              5.45
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 13,472            140,137             10.40
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 315,648          1,884,089              5.97
  13     Foreign Languages                                                                   18,064            114,268              6.33
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                           4,348             79,225             18.22
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             67,920            483,882              7.12
  19     Mathematics                                                                        164,400            885,950              5.39
  20     Mechanics and Repairers - Automotive                                                29,568            196,808              6.66
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,048            847,552             21.16
  22     Mechanics and Repairers - Electronics                                                1,504              8,509              5.66
  23     Physical Education and Fitness                                                      74,922            467,414              6.24
  24     Protective Services and Public Administration                                       59,468            374,100              6.29
  25     Psychology, Social Sciences, and History                                           310,224          1,692,572              5.46
  26     Visual and Performing Arts                                                          61,680            328,455              5.33
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,724,066     $   11,047,713     $         6.41
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         20,272   $        18,284   $          0.90
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 156,144            63,808              0.41
  4    Business Management, Marketing, and Administrative Services                        162,181           267,926              1.65
  5    Career Pilot                                                                         6,448            29,185              4.53
  6    Communications                                                                       7,312             4,292              0.59
  7    Computer and Information Sciences                                                  102,443             6,545              0.06
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  108,000           126,529              1.17
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 13,472            12,355              0.92
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 315,648           106,120              0.34
 13    Foreign Languages                                                                   18,064             4,376              0.24
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           4,348            66,903             15.39
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             67,920            71,215              1.05
 19    Mathematics                                                                        164,400            81,110              0.49
 20    Mechanics and Repairers - Automotive                                                29,568            33,822              1.14
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,048           734,055             18.33
 22    Mechanics and Repairers - Electronics                                                1,504             4,247              2.82
 23    Physical Education and Fitness                                                      74,922            69,764              0.93
 24    Protective Services and Public Administration                                       59,468           106,499              1.79
 25    Psychology, Social Sciences, and History                                           310,224            36,204              0.12
 26    Visual and Performing Arts                                                          61,680            12,295              0.20
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,724,066     $    1,855,534    $         1.08
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         20,272   $       114,337   $          5.64
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                 156,144           405,887              2.60
  4    Business Management, Marketing, and Administrative Services                        162,181           551,949              3.40
  5    Career Pilot                                                                         6,448            48,252              7.48
  6    Communications                                                                       7,312            36,259              4.96
  7    Computer and Information Sciences                                                  102,443           120,957              1.18
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  108,000           155,551              1.44
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 13,472            89,602              6.65
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 315,648           883,414              2.80
 13    Foreign Languages                                                                   18,064            58,698              3.25
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                           4,348               -
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             67,920           220,180              3.24
 19    Mathematics                                                                        164,400           338,926              2.06
 20    Mechanics and Repairers - Automotive                                                29,568            79,189              2.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            40,048               -
 22    Mechanics and Repairers - Electronics                                                1,504               -
 23    Physical Education and Fitness                                                      74,922           185,319              2.47
 24    Protective Services and Public Administration                                       59,468            99,067              1.67
 25    Psychology, Social Sciences, and History                                           310,224           777,185              2.51
 26    Visual and Performing Arts                                                          61,680           141,357              2.29
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,724,066     $    4,306,129    $         2.50
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,243,851    $          1.30
           Student Services                                                                                             829,361               0.48
           Library                                                                                                      480,314               0.28
           Instructional Administration                                                                               1,044,293               0.61
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               288,231               0.17
                                                      Total                                   1,724,066       $     4,886,050      $         2.83

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,306,129    $             -         $           -        $     4,306,129
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  288,231                                   288,231
                                                          Total $        4,306,129    $              -        $            -       $     4,306,129

          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) 2002
008900 Tarrant County College District
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         13,552   $        160,372   $         11.83
   2     Architecture and Precision Production Trades                                       113,840          1,360,260             11.95
   3     Biology, Physical Sciences, and Science Technology                               1,455,104         10,930,987              7.51
   4     Business Management, Marketing, and Administrative Services                        754,736          6,510,234              8.63
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      52,848            507,875              9.61
   7     Computer and Information Sciences                                                  629,120          5,613,036              8.92
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  122,976            714,194              5.81
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                172,112          1,553,710              9.03
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,797,264         13,819,876              7.69
  13     Foreign Languages                                                                  349,424          2,319,699              6.64
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             189,584          2,514,613             13.26
  15     Health Occupations - Dental Hygiene                                                 37,856            492,727             13.02
  16     Health Occupations - Other                                                         267,472          2,322,967              8.68
  17     Health Occupations - Respiratory Therapy                                            24,128            348,547             14.45
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                      1,359,488          9,128,134              6.71
  20     Mechanics and Repairers - Automotive                                                79,008            865,122             10.95
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           193,552          2,142,190             11.07
  22     Mechanics and Repairers - Electronics                                                5,824             81,622             14.01
  23     Physical Education and Fitness                                                     339,456          2,669,493              7.86
  24     Protective Services and Public Administration                                      161,840          1,667,891             10.31
  25     Psychology, Social Sciences, and History                                         2,331,520         13,546,011              5.81
  26     Visual and Performing Arts                                                         634,016          4,898,283              7.73
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                          11,084,720     $   84,167,842     $         7.59
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         13,552   $         24,125   $          1.78
  2    Architecture and Precision Production Trades                                       113,840            197,120              1.73
  3    Biology, Physical Sciences, and Science Technology                               1,455,104          2,086,381              1.43
  4    Business Management, Marketing, and Administrative Services                        754,736            749,202              0.99
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      52,848            111,503              2.11
  7    Computer and Information Sciences                                                  629,120            991,053              1.58
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  122,976             52,535              0.43
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                172,112            386,155              2.24
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,797,264          2,059,691              1.15
 13    Foreign Languages                                                                  349,424            150,189              0.43
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             189,584            247,928              1.31
 15    Health Occupations - Dental Hygiene                                                 37,856                -
 16    Health Occupations - Other                                                         267,472            124,007              0.46
 17    Health Occupations - Respiratory Therapy                                            24,128             19,368              0.80
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,359,488          1,009,438              0.74
 20    Mechanics and Repairers - Automotive                                                79,008            115,301              1.46
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           193,552            720,325              3.72
 22    Mechanics and Repairers - Electronics                                                5,824             30,282              5.20
 23    Physical Education and Fitness                                                     339,456            164,347              0.48
 24    Protective Services and Public Administration                                      161,840            233,368              1.44
 25    Psychology, Social Sciences, and History                                         2,331,520            542,991              0.23
 26    Visual and Performing Arts                                                         634,016            299,435              0.47
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          11,084,720     $   10,314,744     $         0.93
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         13,552   $         88,087   $          6.50
  2    Architecture and Precision Production Trades                                       113,840            758,583              6.66
  3    Biology, Physical Sciences, and Science Technology                               1,455,104          3,673,552              2.52
  4    Business Management, Marketing, and Administrative Services                        754,736          3,078,900              4.08
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      52,848            208,564              3.95
  7    Computer and Information Sciences                                                  629,120          2,386,257              3.79
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  122,976            224,635              1.83
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                172,112            555,915              3.23
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary               1,797,264          5,373,184              2.99
 13    Foreign Languages                                                                  349,424            927,750              2.66
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             189,584          1,592,954              8.40
 15    Health Occupations - Dental Hygiene                                                 37,856            358,197              9.46
 16    Health Occupations - Other                                                         267,472          1,248,435              4.67
 17    Health Occupations - Respiratory Therapy                                            24,128            243,434             10.09
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                      1,359,488          3,287,435              2.42
 20    Mechanics and Repairers - Automotive                                                79,008            469,047              5.94
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           193,552            734,032              3.79
 22    Mechanics and Repairers - Electronics                                                5,824             30,643              5.26
 23    Physical Education and Fitness                                                     339,456          1,298,809              3.83
 24    Protective Services and Public Administration                                      161,840            859,386              5.31
 25    Psychology, Social Sciences, and History                                         2,331,520          4,717,415              2.02
 26    Visual and Performing Arts                                                         634,016          2,345,723              3.70
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                          11,084,720     $   34,460,937     $         3.11
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $     13,943,462     $          1.26
           Student Services                                                                                         10,043,738                0.91
           Library                                                                                                    4,757,445               0.43
           Instructional Administration                                                                               2,556,037               0.23
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             8,091,479               0.73
                                                      Total                                  11,084,720       $    39,392,161      $         3.55

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     34,460,937     $             -         $           -        $    34,460,937
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                8,091,479                                 8,091,479
                                                          Total $       34,460,937    $              -        $            -       $    34,460,937

          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) 2002
003627 Temple College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         11,752   $         88,323   $          7.52
   2     Architecture and Precision Production Trades                                        40,733            382,921              9.40
   3     Biology, Physical Sciences, and Science Technology                                 159,488            930,524              5.83
   4     Business Management, Marketing, and Administrative Services                        171,608            973,380              5.67
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         448              4,221              9.42
   7     Computer and Information Sciences                                                  119,156            799,220              6.71
   8     Construction Trades                                                                  1,620              5,358              3.31
   9     Consumer and Homemaking Education                                                   14,432             75,590              5.24
  10     Engineering                                                                          3,979             23,993              6.03
  11     Engineering Related                                                                 25,960            156,451              6.03
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 229,096          1,472,436              6.43
  13     Foreign Languages                                                                   19,336            138,400              7.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,736            788,232             10.01
  15     Health Occupations - Dental Hygiene                                                 17,456            368,811             21.13
  16     Health Occupations - Other                                                          98,510            865,286              8.78
  17     Health Occupations - Respiratory Therapy                                            15,054            227,420             15.11
  18     Health Occupations - Vocational Nursing                                             84,260            604,077              7.17
  19     Mathematics                                                                        120,800            950,184              7.87
  20     Mechanics and Repairers - Automotive                                                13,088            118,745              9.07
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                   48              1,131             23.56
  23     Physical Education and Fitness                                                      65,664            445,096              6.78
  24     Protective Services and Public Administration                                       50,916            272,108              5.34
  25     Psychology, Social Sciences, and History                                           223,976          1,294,791              5.78
  26     Visual and Performing Arts                                                          90,320            956,892             10.59
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,656,436     $   11,943,590     $         7.21
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         11,752   $         3,847   $          0.33
  2    Architecture and Precision Production Trades                                        40,733           122,347              3.00
  3    Biology, Physical Sciences, and Science Technology                                 159,488            42,512              0.27
  4    Business Management, Marketing, and Administrative Services                        171,608            48,102              0.28
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         448               332              0.74
  7    Computer and Information Sciences                                                  119,156            62,058              0.52
  8    Construction Trades                                                                  1,620               -
  9    Consumer and Homemaking Education                                                   14,432             1,578              0.11
 10    Engineering                                                                          3,979             7,171              1.80
 11    Engineering Related                                                                 25,960            21,086              0.81
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 229,096           115,368              0.50
 13    Foreign Languages                                                                   19,336             5,857              0.30
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,736           130,424              1.66
 15    Health Occupations - Dental Hygiene                                                 17,456           120,562              6.91
 16    Health Occupations - Other                                                          98,510           106,526              1.08
 17    Health Occupations - Respiratory Therapy                                            15,054            21,149              1.40
 18    Health Occupations - Vocational Nursing                                             84,260            35,962              0.43
 19    Mathematics                                                                        120,800           116,899              0.97
 20    Mechanics and Repairers - Automotive                                                13,088            14,253              1.09
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                   48               514             10.71
 23    Physical Education and Fitness                                                      65,664            13,223              0.20
 24    Protective Services and Public Administration                                       50,916            19,280              0.38
 25    Psychology, Social Sciences, and History                                           223,976            45,198              0.20
 26    Visual and Performing Arts                                                          90,320           177,541              1.97
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,656,436     $    1,231,789    $         0.74
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         11,752   $        45,611   $          3.88
  2    Architecture and Precision Production Trades                                        40,733           125,866              3.09
  3    Biology, Physical Sciences, and Science Technology                                 159,488           360,568              2.26
  4    Business Management, Marketing, and Administrative Services                        171,608           357,752              2.08
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         448             2,407              5.37
  7    Computer and Information Sciences                                                  119,156           343,100              2.88
  8    Construction Trades                                                                  1,620               -
  9    Consumer and Homemaking Education                                                   14,432            26,284              1.82
 10    Engineering                                                                          3,979             3,663              0.92
 11    Engineering Related                                                                 25,960            49,512              1.91
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 229,096           599,422              2.62
 13    Foreign Languages                                                                   19,336            68,597              3.55
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              78,736           397,419              5.05
 15    Health Occupations - Dental Hygiene                                                 17,456           190,520             10.91
 16    Health Occupations - Other                                                          98,510           432,977              4.40
 17    Health Occupations - Respiratory Therapy                                            15,054           156,486             10.39
 18    Health Occupations - Vocational Nursing                                             84,260           289,458              3.44
 19    Mathematics                                                                        120,800           433,786              3.59
 20    Mechanics and Repairers - Automotive                                                13,088            61,209              4.68
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                   48               458              9.54
 23    Physical Education and Fitness                                                      65,664           214,715              3.27
 24    Protective Services and Public Administration                                       50,916            84,443              1.66
 25    Psychology, Social Sciences, and History                                           223,976           508,880              2.27
 26    Visual and Performing Arts                                                          90,320           480,653              5.32
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,656,436     $    5,233,786    $         3.16
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       3,087,817    $          1.86
           Student Services                                                                                             639,017               0.39
           Library                                                                                                      525,350               0.32
           Instructional Administration                                                                                 221,323               0.13
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,004,508               0.61
                                                      Total                                   1,656,436       $     5,478,015      $         3.31

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       5,233,786    $             -         $           -        $     5,233,786
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                1,004,508                                 1,004,508
                                                          Total $        5,233,786    $              -        $            -       $     5,233,786

          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) 2002
003628 Texarkana College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         27,077   $        219,634   $          8.11
   2     Architecture and Precision Production Trades                                       171,223            695,977              4.06
   3     Biology, Physical Sciences, and Science Technology                                 197,536            917,266              4.64
   4     Business Management, Marketing, and Administrative Services                        275,308          1,177,272              4.28
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      12,048             53,221              4.42
   7     Computer and Information Sciences                                                   46,739            252,646              5.41
   8     Construction Trades                                                                112,104            400,135              3.57
   9     Consumer and Homemaking Education                                                  124,709            357,453              2.87
  10     Engineering                                                                             96              2,045             21.30
  11     Engineering Related                                                                142,736            522,519              3.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,160            843,573              3.83
  13     Foreign Languages                                                                   26,544            109,786              4.14
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,795            890,800              7.69
  15     Health Occupations - Dental Hygiene                                                  3,373             14,078              4.17
  16     Health Occupations - Other                                                          50,642            221,785              4.38
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            138,216            580,876              4.20
  19     Mathematics                                                                        162,300            610,741              3.76
  20     Mechanics and Repairers - Automotive                                                80,703            375,260              4.65
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,080            106,956              4.44
  22     Mechanics and Repairers - Electronics                                               11,032            100,541              9.11
  23     Physical Education and Fitness                                                      20,848             51,636              2.48
  24     Protective Services and Public Administration                                       43,550            190,972              4.39
  25     Psychology, Social Sciences, and History                                           251,420          1,009,351              4.01
  26     Visual and Performing Arts                                                          64,688            236,542              3.66
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,322,927     $    9,941,064     $         4.28
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         27,077   $        35,621   $          1.32
  2    Architecture and Precision Production Trades                                       171,223            94,687              0.55
  3    Biology, Physical Sciences, and Science Technology                                 197,536            65,862              0.33
  4    Business Management, Marketing, and Administrative Services                        275,308            38,317              0.14
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      12,048            14,852              1.23
  7    Computer and Information Sciences                                                   46,739            22,171              0.47
  8    Construction Trades                                                                112,104            13,813              0.12
  9    Consumer and Homemaking Education                                                  124,709            13,205              0.11
 10    Engineering                                                                             96               -
 11    Engineering Related                                                                142,736            60,239              0.42
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,160            21,543              0.10
 13    Foreign Languages                                                                   26,544               966              0.04
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,795            19,019              0.16
 15    Health Occupations - Dental Hygiene                                                  3,373               -
 16    Health Occupations - Other                                                          50,642             9,314              0.18
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            138,216            41,273              0.30
 19    Mathematics                                                                        162,300             7,229              0.04
 20    Mechanics and Repairers - Automotive                                                80,703            43,957              0.54
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,080            16,623              0.69
 22    Mechanics and Repairers - Electronics                                               11,032            40,270              3.65
 23    Physical Education and Fitness                                                      20,848               -
 24    Protective Services and Public Administration                                       43,550            43,982              1.01
 25    Psychology, Social Sciences, and History                                           251,420            11,016              0.04
 26    Visual and Performing Arts                                                          64,688            13,294              0.21
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,322,927     $      627,253    $         0.27
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         27,077   $       143,250   $          5.29
  2    Architecture and Precision Production Trades                                       171,223           343,520              2.01
  3    Biology, Physical Sciences, and Science Technology                                 197,536           554,021              2.80
  4    Business Management, Marketing, and Administrative Services                        275,308           724,490              2.63
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      12,048            20,231              1.68
  7    Computer and Information Sciences                                                   46,739           160,111              3.43
  8    Construction Trades                                                                112,104           217,554              1.94
  9    Consumer and Homemaking Education                                                  124,709           156,503              1.25
 10    Engineering                                                                             96             1,900             19.79
 11    Engineering Related                                                                142,736           247,397              1.73
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 220,160           490,588              2.23
 13    Foreign Languages                                                                   26,544            68,859              2.59
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             115,795           697,456              6.02
 15    Health Occupations - Dental Hygiene                                                  3,373             9,000              2.67
 16    Health Occupations - Other                                                          50,642           136,231              2.69
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            138,216           331,524              2.40
 19    Mathematics                                                                        162,300           359,176              2.21
 20    Mechanics and Repairers - Automotive                                                80,703           209,808              2.60
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            24,080            54,081              2.25
 22    Mechanics and Repairers - Electronics                                               11,032            43,663              3.96
 23    Physical Education and Fitness                                                      20,848            20,250              0.97
 24    Protective Services and Public Administration                                       43,550            81,427              1.87
 25    Psychology, Social Sciences, and History                                           251,420           619,832              2.47
 26    Visual and Performing Arts                                                          64,688           125,863              1.95
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,322,927     $    5,816,735    $         2.50
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,260,096    $          0.54
           Student Services                                                                                             614,822               0.26
           Library                                                                                                      472,057               0.20
           Instructional Administration                                                                                 215,857               0.09
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               934,244               0.40
                                                      Total                                   2,322,927       $     3,497,076      $         1.51

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       5,816,735    $             -         $           -        $     5,816,735
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  934,244                                   934,244
                                                          Total $        5,816,735    $              -        $            -       $     5,816,735

          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) 2002
003643 Texas Southmost College
                                                                                                                         1
                                   Total Expense by                                                                           Expense per
 Fund                                  Discipline                                   Contact Hours         Expense            Contact Hour
   1     Agriculture                                                                            -     $            -
   2     Architecture and Precision Production Trades                                        34,909            268,887                7.70
   3     Biology, Physical Sciences, and Science Technology                                 289,472          2,512,590                8.68
   4     Business Management, Marketing, and Administrative Services                        174,022          2,313,551               13.29
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         912             15,991               17.53
   7     Computer and Information Sciences                                                  101,224            803,768                7.94
   8     Construction Trades                                                                 18,096            158,015                8.73
   9     Consumer and Homemaking Education                                                   68,206            571,727                8.38
  10     Engineering                                                                          2,064             39,787               19.28
  11     Engineering Related                                                                 75,312            641,189                8.51
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 570,996          3,951,223                6.92
  13     Foreign Languages                                                                  132,432            948,509                7.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              77,120            902,586               11.70
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         128,494          1,406,699               10.95
  17     Health Occupations - Respiratory Therapy                                            20,304            328,358               16.17
  18     Health Occupations - Vocational Nursing                                             66,192            408,270                6.17
  19     Mathematics                                                                        397,668          3,029,927                7.62
  20     Mechanics and Repairers - Automotive                                                64,208            344,170                5.36
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,254            126,816               15.36
  22     Mechanics and Repairers - Electronics                                               12,544             98,097                7.82
  23     Physical Education and Fitness                                                      58,880            708,399               12.03
  24     Protective Services and Public Administration                                      105,028          1,205,085               11.47
  25     Psychology, Social Sciences, and History                                           506,064          3,638,572                7.19
  26     Visual and Performing Arts                                                         175,808          1,310,490                7.45
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,088,209     $   25,732,711     $           8.33
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                        34,909             8,223            0.24
  3    Biology, Physical Sciences, and Science Technology                                 289,472           193,031            0.67
  4    Business Management, Marketing, and Administrative Services                        174,022            92,033            0.53
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         912               542            0.59
  7    Computer and Information Sciences                                                  101,224            63,340            0.63
  8    Construction Trades                                                                 18,096             6,803            0.38
  9    Consumer and Homemaking Education                                                   68,206            45,999            0.67
 10    Engineering                                                                          2,064             2,274            1.10
 11    Engineering Related                                                                 75,312            26,382            0.35
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 570,996            96,443            0.17
 13    Foreign Languages                                                                  132,432            23,339            0.18
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              77,120            47,491            0.62
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         128,494            99,213            0.77
 17    Health Occupations - Respiratory Therapy                                            20,304            45,770            2.25
 18    Health Occupations - Vocational Nursing                                             66,192             4,178            0.06
 19    Mathematics                                                                        397,668            73,165            0.18
 20    Mechanics and Repairers - Automotive                                                64,208             8,045            0.13
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,254            16,960            2.05
 22    Mechanics and Repairers - Electronics                                               12,544             6,080            0.48
 23    Physical Education and Fitness                                                      58,880            77,735            1.32
 24    Protective Services and Public Administration                                      105,028            38,775            0.37
 25    Psychology, Social Sciences, and History                                           506,064            57,730            0.11
 26    Visual and Performing Arts                                                         175,808            55,367            0.31
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           3,088,209     $    1,088,918    $       0.35
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                            -     $            -
  2    Architecture and Precision Production Trades                                        34,909             92,702            2.66
  3    Biology, Physical Sciences, and Science Technology                                 289,472            926,789            3.20
  4    Business Management, Marketing, and Administrative Services                        174,022          1,384,226            7.95
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                         912             11,061           12.13
  7    Computer and Information Sciences                                                  101,224            253,397            2.50
  8    Construction Trades                                                                 18,096             64,145            3.54
  9    Consumer and Homemaking Education                                                   68,206            197,561            2.90
 10    Engineering                                                                          2,064             27,582           13.36
 11    Engineering Related                                                                 75,312            252,450            3.35
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 570,996          1,107,481            1.94
 13    Foreign Languages                                                                  132,432            287,985            2.17
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              77,120            484,039            6.28
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                         128,494            689,248            5.36
 17    Health Occupations - Respiratory Therapy                                            20,304            184,897            9.11
 18    Health Occupations - Vocational Nursing                                             66,192             85,615            1.29
 19    Mathematics                                                                        397,668          1,043,416            2.62
 20    Mechanics and Repairers - Automotive                                                64,208             27,194            0.42
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             8,254             70,143            8.50
 22    Mechanics and Repairers - Electronics                                               12,544             31,663            2.52
 23    Physical Education and Fitness                                                      58,880            347,368            5.90
 24    Protective Services and Public Administration                                      105,028            660,977            6.29
 25    Psychology, Social Sciences, and History                                           506,064          1,145,957            2.26
 26    Visual and Performing Arts                                                         175,808            409,238            2.33
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,088,209     $    9,785,134     $       3.17
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       4,558,337    $          1.48
           Student Services                                                                                           5,002,064               1.62
           Library                                                                                                      852,651               0.28
           Instructional Administration                                                                                 959,265               0.31
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             3,486,342               1.13
                                                      Total                                   3,088,209       $    14,858,659      $         4.81

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       9,785,134    $             -         $           -        $     9,785,134
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                3,486,342                                 3,486,342
                                                          Total $        9,785,134    $              -        $            -       $     9,785,134

          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) 2002
003572 Trinity Valley Community College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         63,312   $        390,422   $          6.17
   2     Architecture and Precision Production Trades                                       178,944            915,367              5.12
   3     Biology, Physical Sciences, and Science Technology                                 222,832          1,193,597              5.36
   4     Business Management, Marketing, and Administrative Services                        164,295          1,052,238              6.40
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      14,576             95,177              6.53
   7     Computer and Information Sciences                                                  293,649          1,138,775              3.88
   8     Construction Trades                                                                 65,496            260,387              3.98
   9     Consumer and Homemaking Education                                                  175,306            706,057              4.03
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                111,344            371,731              3.34
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 346,386          1,792,890              5.18
  13     Foreign Languages                                                                   19,072            102,128              5.35
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             116,211            819,643              7.05
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         106,856            394,219              3.69
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             61,664            340,538              5.52
  19     Mathematics                                                                        216,854          1,097,678              5.06
  20     Mechanics and Repairers - Automotive                                                73,152            279,727              3.82
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                42                377              8.98
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      60,192            376,072              6.25
  24     Protective Services and Public Administration                                       73,512            312,579              4.25
  25     Psychology, Social Sciences, and History                                           323,104          1,577,008              4.88
  26     Visual and Performing Arts                                                          97,424            613,871              6.30
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,784,223     $   13,830,480     $         4.97
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         63,312   $        49,624   $          0.78
  2    Architecture and Precision Production Trades                                       178,944            74,308              0.42
  3    Biology, Physical Sciences, and Science Technology                                 222,832            76,301              0.34
  4    Business Management, Marketing, and Administrative Services                        164,295           111,785              0.68
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      14,576            15,557              1.07
  7    Computer and Information Sciences                                                  293,649            77,680              0.26
  8    Construction Trades                                                                 65,496             5,742              0.09
  9    Consumer and Homemaking Education                                                  175,306            57,732              0.33
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                111,344            25,646              0.23
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 346,386            61,095              0.18
 13    Foreign Languages                                                                   19,072             5,152              0.27
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             116,211            40,243              0.35
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         106,856            44,115              0.41
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             61,664            26,414              0.43
 19    Mathematics                                                                        216,854            36,230              0.17
 20    Mechanics and Repairers - Automotive                                                73,152            16,054              0.22
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                42               -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      60,192            20,633              0.34
 24    Protective Services and Public Administration                                       73,512             8,631              0.12
 25    Psychology, Social Sciences, and History                                           323,104            64,128              0.20
 26    Visual and Performing Arts                                                          97,424            59,345              0.61
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,784,223     $      876,415    $         0.31
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         63,312   $       201,968   $          3.19
  2    Architecture and Precision Production Trades                                       178,944           448,671              2.51
  3    Biology, Physical Sciences, and Science Technology                                 222,832           628,670              2.82
  4    Business Management, Marketing, and Administrative Services                        164,295           580,187              3.53
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      14,576            47,658              3.27
  7    Computer and Information Sciences                                                  293,649           417,182              1.42
  8    Construction Trades                                                                 65,496           111,026              1.70
  9    Consumer and Homemaking Education                                                  175,306           263,914              1.51
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                111,344           101,930              0.92
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 346,386           972,241              2.81
 13    Foreign Languages                                                                   19,072            55,155              2.89
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             116,211           524,573              4.51
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         106,856           115,790              1.08
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             61,664           178,907              2.90
 19    Mathematics                                                                        216,854           585,931              2.70
 20    Mechanics and Repairers - Automotive                                                73,152           103,265              1.41
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation                42               285              6.79
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      60,192           223,450              3.71
 24    Protective Services and Public Administration                                       73,512           142,751              1.94
 25    Psychology, Social Sciences, and History                                           323,104           804,378              2.49
 26    Visual and Performing Arts                                                          97,424           340,895              3.50
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,784,223     $    6,848,827    $         2.46
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       1,724,045   $          0.62
           Student Services                                                                                           1,329,817              0.48
           Library                                                                                                      717,026              0.26
           Instructional Administration                                                                                 713,581              0.26
           Organized Activities                                                                                         234,301              0.08
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,386,468              0.50
                                                      Total                                   2,784,223       $     6,105,238     $         2.19

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       6,848,827    $             -         $           -       $     6,848,827
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                    234,301             234,301
          Other                                                                                1,386,468                                1,386,468
                                                          Total $        6,848,827    $              -        $        234,301    $     7,083,128

          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) 2002
003648 Tyler Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         33,963   $        101,589   $          2.99
   2     Architecture and Precision Production Trades                                        69,822            701,775             10.05
   3     Biology, Physical Sciences, and Science Technology                                 513,276          2,824,288              5.50
   4     Business Management, Marketing, and Administrative Services                        415,597          1,760,725              4.24
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      12,928            111,459              8.62
   7     Computer and Information Sciences                                                  112,708          1,097,195              9.73
   8     Construction Trades                                                                  1,200              4,913              4.09
   9     Consumer and Homemaking Education                                                   68,027            307,552              4.52
  10     Engineering                                                                          1,424              3,750              2.63
  11     Engineering Related                                                                114,086            535,349              4.69
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 609,692          2,941,595              4.82
  13     Foreign Languages                                                                   32,909            207,761              6.31
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,526          1,158,656              9.78
  15     Health Occupations - Dental Hygiene                                                 46,220            510,567             11.05
  16     Health Occupations - Other                                                         292,888          1,793,412              6.12
  17     Health Occupations - Respiratory Therapy                                            37,764            362,691              9.60
  18     Health Occupations - Vocational Nursing                                            152,480          1,008,556              6.61
  19     Mathematics                                                                        540,427          2,625,731              4.86
  20     Mechanics and Repairers - Automotive                                                74,670            560,752              7.51
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,000            675,536             23.29
  22     Mechanics and Repairers - Electronics                                                3,072              8,091              2.63
  23     Physical Education and Fitness                                                     118,457          1,029,782              8.69
  24     Protective Services and Public Administration                                       77,938            359,550              4.61
  25     Psychology, Social Sciences, and History                                           630,672          3,135,817              4.97
  26     Visual and Performing Arts                                                         240,592          1,836,968              7.64
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           4,348,338     $   25,664,063     $         5.90
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         33,963   $         7,329   $          0.22
  2    Architecture and Precision Production Trades                                        69,822           120,017              1.72
  3    Biology, Physical Sciences, and Science Technology                                 513,276           434,554              0.85
  4    Business Management, Marketing, and Administrative Services                        415,597           105,522              0.25
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      12,928            13,733              1.06
  7    Computer and Information Sciences                                                  112,708            57,493              0.51
  8    Construction Trades                                                                  1,200               787              0.66
  9    Consumer and Homemaking Education                                                   68,027            30,883              0.45
 10    Engineering                                                                          1,424               219              0.15
 11    Engineering Related                                                                114,086            54,606              0.48
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 609,692           146,360              0.24
 13    Foreign Languages                                                                   32,909            11,775              0.36
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,526           135,680              1.14
 15    Health Occupations - Dental Hygiene                                                 46,220            84,296              1.82
 16    Health Occupations - Other                                                         292,888           228,802              0.78
 17    Health Occupations - Respiratory Therapy                                            37,764            29,184              0.77
 18    Health Occupations - Vocational Nursing                                            152,480            71,551              0.47
 19    Mathematics                                                                        540,427           162,255              0.30
 20    Mechanics and Repairers - Automotive                                                74,670            73,595              0.99
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,000           575,826             19.86
 22    Mechanics and Repairers - Electronics                                                3,072               473              0.15
 23    Physical Education and Fitness                                                     118,457            77,979              0.66
 24    Protective Services and Public Administration                                       77,938            35,585              0.46
 25    Psychology, Social Sciences, and History                                           630,672           162,348              0.26
 26    Visual and Performing Arts                                                         240,592           283,851              1.18
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           4,348,338     $    2,904,703    $         0.67
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         33,963   $         10,038   $          0.30
  2    Architecture and Precision Production Trades                                        69,822            408,612              5.85
  3    Biology, Physical Sciences, and Science Technology                                 513,276          1,116,901              2.18
  4    Business Management, Marketing, and Administrative Services                        415,597            624,597              1.50
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      12,928             65,667              5.08
  7    Computer and Information Sciences                                                  112,708            760,206              6.74
  8    Construction Trades                                                                  1,200              1,150              0.96
  9    Consumer and Homemaking Education                                                   68,027            107,974              1.59
 10    Engineering                                                                          1,424                -
 11    Engineering Related                                                                114,086            197,830              1.73
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 609,692          1,283,308              2.10
 13    Foreign Languages                                                                   32,909            114,378              3.48
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             118,526            729,053              6.15
 15    Health Occupations - Dental Hygiene                                                 46,220            311,654              6.74
 16    Health Occupations - Other                                                         292,888            838,300              2.86
 17    Health Occupations - Respiratory Therapy                                            37,764            239,859              6.35
 18    Health Occupations - Vocational Nursing                                            152,480            558,882              3.67
 19    Mathematics                                                                        540,427          1,123,314              2.08
 20    Mechanics and Repairers - Automotive                                                74,670            301,989              4.04
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,000             27,795              0.96
 22    Mechanics and Repairers - Electronics                                                3,072                -
 23    Physical Education and Fitness                                                     118,457            658,051              5.56
 24    Protective Services and Public Administration                                       77,938            130,693              1.68
 25    Psychology, Social Sciences, and History                                           630,672          1,409,515              2.23
 26    Visual and Performing Arts                                                         240,592            956,492              3.98
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           4,348,338     $   11,976,258     $         2.75
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       4,005,468    $          0.92
           Student Services                                                                                           3,111,424               0.72
           Library                                                                                                      989,211               0.23
           Instructional Administration                                                                               1,167,018               0.27
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,509,981               0.35
                                                      Total                                   4,348,338       $    10,783,102      $         2.48

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     11,976,258     $             -         $           -        $    11,976,258
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                1,509,981                                 1,509,981
                                                          Total $       11,976,258    $              -        $            -       $    11,976,258

          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) 2002
010060 Vernon College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         25,394   $        128,808   $          5.07
   2     Architecture and Precision Production Trades                                        43,150            398,659              9.24
   3     Biology, Physical Sciences, and Science Technology                                  54,432            327,324              6.01
   4     Business Management, Marketing, and Administrative Services                         57,572            468,318              8.13
   5     Career Pilot                                                                        29,840            150,731              5.05
   6     Communications                                                                       3,950             14,406              3.65
   7     Computer and Information Sciences                                                   88,629            541,335              6.11
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                   98,541            472,602              4.80
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 30,112            168,450              5.59
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 129,452            748,843              5.78
  13     Foreign Languages                                                                   19,648            107,207              5.46
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              83,056            539,081              6.49
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          94,232            457,386              4.85
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            217,888          1,203,679              5.52
  19     Mathematics                                                                         79,500            452,589              5.69
  20     Mechanics and Repairers - Automotive                                                 7,488             79,933             10.67
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                2,400              8,515              3.55
  23     Physical Education and Fitness                                                      21,213            132,639              6.25
  24     Protective Services and Public Administration                                      103,501            624,433              6.03
  25     Psychology, Social Sciences, and History                                           128,112            644,996              5.03
  26     Visual and Performing Arts                                                          26,020            159,245              6.12
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,344,130     $    7,829,179     $         5.82
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         25,394   $         7,637   $          0.30
  2    Architecture and Precision Production Trades                                        43,150            45,147              1.05
  3    Biology, Physical Sciences, and Science Technology                                  54,432            28,735              0.53
  4    Business Management, Marketing, and Administrative Services                         57,572            17,815              0.31
  5    Career Pilot                                                                        29,840            64,337              2.16
  6    Communications                                                                       3,950               209              0.05
  7    Computer and Information Sciences                                                   88,629            64,770              0.73
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   98,541            33,468              0.34
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 30,112            11,609              0.39
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 129,452            19,550              0.15
 13    Foreign Languages                                                                   19,648             1,807              0.09
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              83,056            32,251              0.39
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          94,232            16,619              0.18
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            217,888            28,479              0.13
 19    Mathematics                                                                         79,500            48,985              0.62
 20    Mechanics and Repairers - Automotive                                                 7,488            10,145              1.35
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                2,400               190              0.08
 23    Physical Education and Fitness                                                      21,213             2,402              0.11
 24    Protective Services and Public Administration                                      103,501            44,745              0.43
 25    Psychology, Social Sciences, and History                                           128,112             9,387              0.07
 26    Visual and Performing Arts                                                          26,020             4,050              0.16
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,344,130     $      492,337    $         0.37
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         25,394   $        47,904   $          1.89
  2    Architecture and Precision Production Trades                                        43,150           229,015              5.31
  3    Biology, Physical Sciences, and Science Technology                                  54,432           141,541              2.60
  4    Business Management, Marketing, and Administrative Services                         57,572           284,395              4.94
  5    Career Pilot                                                                        29,840               299              0.01
  6    Communications                                                                       3,950             2,800              0.71
  7    Computer and Information Sciences                                                   88,629           220,851              2.49
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   98,541           154,821              1.57
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 30,112            69,961              2.32
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 129,452           355,795              2.75
 13    Foreign Languages                                                                   19,648            48,711              2.48
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              83,056           267,195              3.22
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          94,232           168,887              1.79
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            217,888           546,544              2.51
 19    Mathematics                                                                         79,500           174,229              2.19
 20    Mechanics and Repairers - Automotive                                                 7,488            48,183              6.43
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                2,400             1,400              0.58
 23    Physical Education and Fitness                                                      21,213            69,033              3.25
 24    Protective Services and Public Administration                                      103,501           281,065              2.72
 25    Psychology, Social Sciences, and History                                           128,112           265,977              2.08
 26    Visual and Performing Arts                                                          26,020            80,121              3.08
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,344,130     $    3,458,727    $         2.57
                                                                                                                                    Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense          Contact Hour
           Institutional Support                                                                              $       1,378,216   $          1.03
           Student Services                                                                                             759,174              0.56
           Library                                                                                                      311,314              0.23
           Instructional Administration                                                                               1,076,087              0.80
           Organized Activities                                                                                          21,214              0.02
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               332,110              0.25
                                                      Total                                   1,344,130       $     3,878,115     $         2.89

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses           Total
          Instruction                                            $       3,458,727    $             -         $           -       $     3,458,727
          Research                                                               -                                          -                   -
          Public Service                                                         -                                          -                   -
          Academic Support                                                       -                                          -                   -
          Student Services                                                       -                                          -                   -
          Instructional Support                                                  -                                          -                   -
          Operation and Maintenance of Plant                                     -                        -                 -                   -
          Scholarships and Fellowships                                           -                                     21,214              21,214
          Other                                                                                  332,110                                  332,110
                                                          Total $        3,458,727    $              -        $         21,214    $     3,479,941

          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) 2002
003662 Victoria College, The
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          4,416   $         15,752   $          3.57
   2     Architecture and Precision Production Trades                                        60,389            381,246              6.31
   3     Biology, Physical Sciences, and Science Technology                                 201,904          1,405,338              6.96
   4     Business Management, Marketing, and Administrative Services                        112,786            700,122              6.21
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      10,368             70,725              6.82
   7     Computer and Information Sciences                                                  102,679            722,587              7.04
   8     Construction Trades                                                                  7,584             71,795              9.47
   9     Consumer and Homemaking Education                                                   46,763            181,230              3.88
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 36,456            191,396              5.25
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 216,711          1,384,942              6.39
  13     Foreign Languages                                                                   13,402             95,973              7.16
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              95,587          1,144,827             11.98
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         120,184            655,444              5.45
  17     Health Occupations - Respiratory Therapy                                            21,360            237,507             11.12
  18     Health Occupations - Vocational Nursing                                            231,216          1,543,667              6.68
  19     Mathematics                                                                        144,832            934,320              6.45
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               960             25,824             26.90
  22     Mechanics and Repairers - Electronics                                                  -                  -
  23     Physical Education and Fitness                                                      59,616            441,286              7.40
  24     Protective Services and Public Administration                                       71,685            454,031              6.33
  25     Psychology, Social Sciences, and History                                           255,456          1,468,145              5.75
  26     Visual and Performing Arts                                                          56,304            544,398              9.67
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,870,658     $   12,670,553     $         6.77
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                          4,416   $           -
  2    Architecture and Precision Production Trades                                        60,389            46,709            0.77
  3    Biology, Physical Sciences, and Science Technology                                 201,904           137,314            0.68
  4    Business Management, Marketing, and Administrative Services                        112,786            72,939            0.65
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      10,368               -
  7    Computer and Information Sciences                                                  102,679            83,879            0.82
  8    Construction Trades                                                                  7,584               285            0.04
  9    Consumer and Homemaking Education                                                   46,763             9,709            0.21
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 36,456            16,049            0.44
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 216,711            69,472            0.32
 13    Foreign Languages                                                                   13,402            10,038            0.75
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              95,587           105,575            1.10
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         120,184            60,073            0.50
 17    Health Occupations - Respiratory Therapy                                            21,360            23,501            1.10
 18    Health Occupations - Vocational Nursing                                            231,216           163,377            0.71
 19    Mathematics                                                                        144,832           139,918            0.97
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               960             7,853            8.18
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      59,616            46,913            0.79
 24    Protective Services and Public Administration                                       71,685            49,767            0.69
 25    Psychology, Social Sciences, and History                                           255,456            60,856            0.24
 26    Visual and Performing Arts                                                          56,304            83,035            1.47
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,870,658     $    1,187,262    $       0.63
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          4,416   $         3,146   $          0.71
  2    Architecture and Precision Production Trades                                        60,389           162,156              2.69
  3    Biology, Physical Sciences, and Science Technology                                 201,904           691,686              3.43
  4    Business Management, Marketing, and Administrative Services                        112,786           305,234              2.71
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      10,368            41,129              3.97
  7    Computer and Information Sciences                                                  102,679           345,609              3.37
  8    Construction Trades                                                                  7,584            49,861              6.57
  9    Consumer and Homemaking Education                                                   46,763            38,035              0.81
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 36,456            71,283              1.96
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 216,711           696,865              3.22
 13    Foreign Languages                                                                   13,402            47,679              3.56
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              95,587           766,398              8.02
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         120,184           252,304              2.10
 17    Health Occupations - Respiratory Therapy                                            21,360           153,034              7.16
 18    Health Occupations - Vocational Nursing                                            231,216           720,281              3.12
 19    Mathematics                                                                        144,832           380,977              2.63
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               960            15,231             15.87
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      59,616           224,198              3.76
 24    Protective Services and Public Administration                                       71,685           199,638              2.78
 25    Psychology, Social Sciences, and History                                           255,456           678,086              2.65
 26    Visual and Performing Arts                                                          56,304           300,642              5.34
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,870,658     $    6,143,472    $         3.28
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,094,948    $          1.12
           Student Services                                                                                           1,009,531               0.54
           Library                                                                                                      613,228               0.33
           Instructional Administration                                                                                 530,872               0.28
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,091,240               0.58
                                                      Total                                   1,870,658       $     5,339,819      $         2.85

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       6,143,472    $             -         $           -        $     6,143,472
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                1,091,240                                 1,091,240
                                                          Total $        6,143,472    $              -        $            -       $     6,143,472

          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) 2002
003664 Weatherford College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         19,488   $        199,843   $         10.25
   2     Architecture and Precision Production Trades                                        12,272             92,112              7.51
   3     Biology, Physical Sciences, and Science Technology                                 140,832            618,777              4.39
   4     Business Management, Marketing, and Administrative Services                        104,601            597,207              5.71
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       1,056              2,239              2.12
   7     Computer and Information Sciences                                                  105,546            576,065              5.46
   8     Construction Trades                                                                 42,960            205,706              4.79
   9     Consumer and Homemaking Education                                                   69,470            397,939              5.73
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 56,896            366,563              6.44
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 376,373          1,800,929              4.78
  13     Foreign Languages                                                                   14,120             72,990              5.17
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,864            421,923              7.98
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         288,890          1,002,411              3.47
  17     Health Occupations - Respiratory Therapy                                            25,488            201,251              7.90
  18     Health Occupations - Vocational Nursing                                             78,496            461,486              5.88
  19     Mathematics                                                                        154,000            570,276              3.70
  20     Mechanics and Repairers - Automotive                                                   -                  -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,200            421,941              8.58
  22     Mechanics and Repairers - Electronics                                                1,800              8,619              4.79
  23     Physical Education and Fitness                                                      60,176            435,752              7.24
  24     Protective Services and Public Administration                                       77,526            526,282              6.79
  25     Psychology, Social Sciences, and History                                           266,192          1,219,364              4.58
  26     Visual and Performing Arts                                                          53,808            370,588              6.89
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,052,054     $   10,570,263     $         5.15
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,488   $        85,300   $          4.38
  2    Architecture and Precision Production Trades                                        12,272            16,184              1.32
  3    Biology, Physical Sciences, and Science Technology                                 140,832            42,697              0.30
  4    Business Management, Marketing, and Administrative Services                        104,601            56,724              0.54
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,056               -
  7    Computer and Information Sciences                                                  105,546           104,792              0.99
  8    Construction Trades                                                                 42,960            89,340              2.08
  9    Consumer and Homemaking Education                                                   69,470           115,352              1.66
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 56,896            94,967              1.67
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 376,373           161,829              0.43
 13    Foreign Languages                                                                   14,120             4,708              0.33
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,864            31,345              0.59
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         288,890           107,696              0.37
 17    Health Occupations - Respiratory Therapy                                            25,488            22,286              0.87
 18    Health Occupations - Vocational Nursing                                             78,496            54,425              0.69
 19    Mathematics                                                                        154,000            16,964              0.11
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,200           123,256              2.51
 22    Mechanics and Repairers - Electronics                                                1,800             3,744              2.08
 23    Physical Education and Fitness                                                      60,176            86,230              1.43
 24    Protective Services and Public Administration                                       77,526            55,717              0.72
 25    Psychology, Social Sciences, and History                                           266,192            72,231              0.27
 26    Visual and Performing Arts                                                          53,808            26,778              0.50
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,052,054     $    1,372,565    $         0.67
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         19,488   $        73,215   $          3.76
  2    Architecture and Precision Production Trades                                        12,272            49,903              4.07
  3    Biology, Physical Sciences, and Science Technology                                 140,832           277,417              1.97
  4    Business Management, Marketing, and Administrative Services                        104,601           318,655              3.05
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       1,056               -
  7    Computer and Information Sciences                                                  105,546           247,441              2.34
  8    Construction Trades                                                                 42,960            25,260              0.59
  9    Consumer and Homemaking Education                                                   69,470           135,262              1.95
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 56,896           150,936              2.65
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 376,373           840,923              2.23
 13    Foreign Languages                                                                   14,120            38,338              2.72
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              52,864           278,469              5.27
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         288,890           282,064              0.98
 17    Health Occupations - Respiratory Therapy                                            25,488           124,912              4.90
 18    Health Occupations - Vocational Nursing                                             78,496           240,594              3.07
 19    Mathematics                                                                        154,000           226,723              1.47
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            49,200           194,346              3.95
 22    Mechanics and Repairers - Electronics                                                1,800             1,058              0.59
 23    Physical Education and Fitness                                                      60,176           221,906              3.69
 24    Protective Services and Public Administration                                       77,526           306,155              3.95
 25    Psychology, Social Sciences, and History                                           266,192           582,618              2.19
 26    Visual and Performing Arts                                                          53,808           229,699              4.27
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,052,054     $    4,845,894    $         2.36
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,580,789    $          1.26
           Student Services                                                                                             785,781               0.38
           Library                                                                                                      434,402               0.21
           Instructional Administration                                                                                 415,185               0.20
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               135,647               0.07
                                                      Total                                   2,052,054       $     4,351,804      $         2.12

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,845,894    $             -         $           -        $     4,845,894
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  135,647                                   135,647
                                                          Total $        4,845,894    $              -        $            -       $     4,845,894

          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) 2002
009549 Western Texas College
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                         55,504   $       525,432   $          9.47
   2     Architecture and Precision Production Trades                                        16,240           127,034              7.82
   3     Biology, Physical Sciences, and Science Technology                                  25,408           240,564              9.47
   4     Business Management, Marketing, and Administrative Services                         34,032           276,306              8.12
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                       5,616            84,359             15.02
   7     Computer and Information Sciences                                                   19,328           162,139              8.39
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                   26,064           154,698              5.94
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                 28,736           227,059              7.90
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  98,688           716,657              7.26
  13     Foreign Languages                                                                    1,312            16,762             12.78
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          10,912           126,276             11.57
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                             29,232           212,494              7.27
  19     Mathematics                                                                         65,520           475,595              7.26
  20     Mechanics and Repairers - Automotive                                                13,024           110,524              8.49
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,264             7,634              6.04
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      14,784           199,964             13.53
  24     Protective Services and Public Administration                                       11,568           274,142             23.70
  25     Psychology, Social Sciences, and History                                            99,264           702,120              7.07
  26     Visual and Performing Arts                                                          29,232           267,624              9.16
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             585,728     $    4,907,382    $         8.38
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         55,504   $        75,048   $          1.35
  2    Architecture and Precision Production Trades                                        16,240            14,975              0.92
  3    Biology, Physical Sciences, and Science Technology                                  25,408            10,579              0.42
  4    Business Management, Marketing, and Administrative Services                         34,032            15,536              0.46
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,616            19,293              3.44
  7    Computer and Information Sciences                                                   19,328             3,930              0.20
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   26,064             3,981              0.15
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 28,736            45,061              1.57
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  98,688            19,754              0.20
 13    Foreign Languages                                                                    1,312               373              0.28
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          10,912            54,010              4.95
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             29,232             6,938              0.24
 19    Mathematics                                                                         65,520            13,511              0.21
 20    Mechanics and Repairers - Automotive                                                13,024            12,937              0.99
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,264               500              0.40
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      14,784            71,778              4.86
 24    Protective Services and Public Administration                                       11,568            74,937              6.48
 25    Psychology, Social Sciences, and History                                            99,264            13,237              0.13
 26    Visual and Performing Arts                                                          29,232            29,153              1.00
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             585,728     $      485,531    $         0.83
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         55,504   $       220,549   $          3.97
  2    Architecture and Precision Production Trades                                        16,240            44,811              2.76
  3    Biology, Physical Sciences, and Science Technology                                  25,408           124,774              4.91
  4    Business Management, Marketing, and Administrative Services                         34,032           119,848              3.52
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       5,616            41,811              7.44
  7    Computer and Information Sciences                                                   19,328            78,174              4.04
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                   26,064            42,789              1.64
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 28,736            63,006              2.19
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  98,688           288,249              2.92
 13    Foreign Languages                                                                    1,312            10,956              8.35
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          10,912            27,081              2.48
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             29,232            84,510              2.89
 19    Mathematics                                                                         65,520           190,774              2.91
 20    Mechanics and Repairers - Automotive                                                13,024            43,656              3.35
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation             1,264             1,900              1.50
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      14,784            66,967              4.53
 24    Protective Services and Public Administration                                       11,568           151,303             13.08
 25    Psychology, Social Sciences, and History                                            99,264           277,844              2.80
 26    Visual and Performing Arts                                                          29,232           117,425              4.02
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             585,728     $    1,996,427    $         3.41
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,198,672    $          2.05
           Student Services                                                                                             360,844               0.62
           Library                                                                                                       97,348               0.17
           Instructional Administration                                                                                 708,507               1.21
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                                60,053               0.10
                                                      Total                                     585,728       $     2,425,424      $         4.14

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       1,996,427    $             -         $           -        $     1,996,427
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                   60,053                                    60,053
                                                          Total $        1,996,427    $              -        $            -       $     1,996,427

          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) 2002
003668 Wharton County Junior College
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         16,048   $        153,182   $          9.55
   2     Architecture and Precision Production Trades                                        26,668            256,316              9.61
   3     Biology, Physical Sciences, and Science Technology                                 265,168          1,665,184              6.28
   4     Business Management, Marketing, and Administrative Services                        108,701            624,255              5.74
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                       2,240             16,611              7.42
   7     Computer and Information Sciences                                                   92,371            773,051              8.37
   8     Construction Trades                                                                    -                  -
   9     Consumer and Homemaking Education                                                  110,584            718,813              6.50
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                 31,624            291,073              9.20
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 387,058          2,638,925              6.82
  13     Foreign Languages                                                                   26,288            187,104              7.12
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              44,594            441,006              9.89
  15     Health Occupations - Dental Hygiene                                                 34,096            417,366             12.24
  16     Health Occupations - Other                                                         173,225          1,256,147              7.25
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                             73,616            628,044              8.53
  19     Mathematics                                                                        255,616          1,360,317              5.32
  20     Mechanics and Repairers - Automotive                                                19,941            176,703              8.86
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
  22     Mechanics and Repairers - Electronics                                                  490              7,469             15.24
  23     Physical Education and Fitness                                                      37,248            221,796              5.95
  24     Protective Services and Public Administration                                      106,400            845,129              7.94
  25     Psychology, Social Sciences, and History                                           471,264          2,596,758              5.51
  26     Visual and Performing Arts                                                          69,150            551,656              7.98
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,352,390     $   15,826,904     $         6.73
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         16,048   $        14,223   $          0.89
  2    Architecture and Precision Production Trades                                        26,668            27,156              1.02
  3    Biology, Physical Sciences, and Science Technology                                 265,168            67,876              0.26
  4    Business Management, Marketing, and Administrative Services                        108,701            23,646              0.22
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                       2,240               981              0.44
  7    Computer and Information Sciences                                                   92,371            79,889              0.86
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                  110,584            42,119              0.38
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                 31,624            12,818              0.41
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 387,058            60,622              0.16
 13    Foreign Languages                                                                   26,288            16,428              0.62
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              44,594            22,216              0.50
 15    Health Occupations - Dental Hygiene                                                 34,096            52,547              1.54
 16    Health Occupations - Other                                                         173,225           199,223              1.15
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                             73,616            41,757              0.57
 19    Mathematics                                                                        255,616             4,922              0.02
 20    Mechanics and Repairers - Automotive                                                19,941            10,768              0.54
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  490             3,489              7.12
 23    Physical Education and Fitness                                                      37,248            16,046              0.43
 24    Protective Services and Public Administration                                      106,400           213,596              2.01
 25    Psychology, Social Sciences, and History                                           471,264            22,788              0.05
 26    Visual and Performing Arts                                                          69,150            40,984              0.59
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,352,390     $      974,094    $         0.41
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         16,048   $         82,049   $          5.11
  2    Architecture and Precision Production Trades                                        26,668            134,590              5.05
  3    Biology, Physical Sciences, and Science Technology                                 265,168            656,965              2.48
  4    Business Management, Marketing, and Administrative Services                        108,701            215,132              1.98
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                       2,240              7,686              3.43
  7    Computer and Information Sciences                                                   92,371            365,594              3.96
  8    Construction Trades                                                                    -                  -
  9    Consumer and Homemaking Education                                                  110,584            284,539              2.57
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                 31,624            166,109              5.25
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 387,058          1,205,712              3.12
 13    Foreign Languages                                                                   26,288             77,453              2.95
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              44,594            260,650              5.84
 15    Health Occupations - Dental Hygiene                                                 34,096            243,907              7.15
 16    Health Occupations - Other                                                         173,225            442,631              2.56
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                             73,616            325,229              4.42
 19    Mathematics                                                                        255,616            448,925              1.76
 20    Mechanics and Repairers - Automotive                                                19,941             95,220              4.78
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                  -
 22    Mechanics and Repairers - Electronics                                                  490              2,242              4.58
 23    Physical Education and Fitness                                                      37,248             73,661              1.98
 24    Protective Services and Public Administration                                      106,400            254,216              2.39
 25    Psychology, Social Sciences, and History                                           471,264            902,766              1.92
 26    Visual and Performing Arts                                                          69,150            265,451              3.84
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,352,390     $    6,510,727     $         2.77
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       4,160,635    $          1.77
           Student Services                                                                                           1,170,337               0.50
           Library                                                                                                      463,082               0.20
           Instructional Administration                                                                               1,177,154               0.50
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,370,875               0.58
                                                      Total                                   2,352,390       $     8,342,083      $         3.55

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       6,510,727    $             -         $           -        $     6,510,727
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                1,370,875                                 1,370,875
                                                          Total $        6,510,727    $              -        $            -       $     6,510,727

          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) 2002
009225 Texas State Technical College-Harlingen
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         18,992   $        196,387   $         10.34
   2     Architecture and Precision Production Trades                                       286,912          1,906,224              6.64
   3     Biology, Physical Sciences, and Science Technology                                 211,088          1,419,453              6.72
   4     Business Management, Marketing, and Administrative Services                        277,188          1,441,593              5.20
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                      50,208            275,731              5.49
   7     Computer and Information Sciences                                                  190,518          1,526,138              8.01
   8     Construction Trades                                                                 13,536            111,194              8.21
   9     Consumer and Homemaking Education                                                   38,704            566,988             14.65
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                287,680          1,859,742              6.46
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 368,446          2,022,573              5.49
  13     Foreign Languages                                                                   46,584            231,119              4.96
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,193            202,302              6.49
  15     Health Occupations - Dental Hygiene                                                 27,120            247,405              9.12
  16     Health Occupations - Other                                                         270,698          2,091,471              7.73
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        192,528          1,176,291              6.11
  20     Mechanics and Repairers - Automotive                                               114,704            761,790              6.64
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,044            232,415              8.00
  22     Mechanics and Repairers - Electronics                                               33,272            268,193              8.06
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       37,556            220,112              5.86
  25     Psychology, Social Sciences, and History                                           185,968            987,155              5.31
  26     Visual and Performing Arts                                                          55,056            347,163              6.31
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           2,766,995     $   18,091,439     $         6.54
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                         18,992   $       105,529   $          5.56
  2    Architecture and Precision Production Trades                                       286,912           622,339              2.17
  3    Biology, Physical Sciences, and Science Technology                                 211,088           388,620              1.84
  4    Business Management, Marketing, and Administrative Services                        277,188           378,790              1.37
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                      50,208            79,213              1.58
  7    Computer and Information Sciences                                                  190,518           391,902              2.06
  8    Construction Trades                                                                 13,536            43,950              3.25
  9    Consumer and Homemaking Education                                                   38,704           146,421              3.78
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                287,680           500,706              1.74
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 368,446           581,209              1.58
 13    Foreign Languages                                                                   46,584            64,507              1.38
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,193            40,980              1.31
 15    Health Occupations - Dental Hygiene                                                 27,120            41,787              1.54
 16    Health Occupations - Other                                                         270,698           542,008              2.00
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                        192,528           357,193              1.86
 20    Mechanics and Repairers - Automotive                                               114,704           200,479              1.75
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,044            78,059              2.69
 22    Mechanics and Repairers - Electronics                                               33,272            68,731              2.07
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       37,556           116,945              3.11
 25    Psychology, Social Sciences, and History                                           185,968           295,122              1.59
 26    Visual and Performing Arts                                                          55,056           138,473              2.52
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           2,766,995     $    5,182,963    $         1.87
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         18,992   $         53,551   $          2.82
  2    Architecture and Precision Production Trades                                       286,912            720,285              2.51
  3    Biology, Physical Sciences, and Science Technology                                 211,088            616,179              2.92
  4    Business Management, Marketing, and Administrative Services                        277,188            518,305              1.87
  5    Career Pilot                                                                           -                  -
  6    Communications                                                                      50,208             97,891              1.95
  7    Computer and Information Sciences                                                  190,518            759,989              3.99
  8    Construction Trades                                                                 13,536             40,654              3.00
  9    Consumer and Homemaking Education                                                   38,704            344,538              8.90
 10    Engineering                                                                            -                  -
 11    Engineering Related                                                                287,680            793,928              2.76
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 368,446            717,602              1.95
 13    Foreign Languages                                                                   46,584             75,104              1.61
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              31,193            100,048              3.21
 15    Health Occupations - Dental Hygiene                                                 27,120            152,344              5.62
 16    Health Occupations - Other                                                         270,698          1,017,714              3.76
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        192,528            440,903              2.29
 20    Mechanics and Repairers - Automotive                                               114,704            335,991              2.93
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            29,044             97,303              3.35
 22    Mechanics and Repairers - Electronics                                               33,272            134,104              4.03
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       37,556             29,393              0.78
 25    Psychology, Social Sciences, and History                                           185,968            326,724              1.76
 26    Visual and Performing Arts                                                          55,056            100,540              1.83
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           2,766,995     $    7,473,090     $         2.70
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       2,497,670    $          0.90
           Student Services                                                                                           1,415,138               0.51
           Library                                                                                                      407,018               0.15
           Instructional Administration                                                                                 457,501               0.17
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               658,059               0.24
                                                      Total                                   2,766,995       $     5,435,386      $         1.96

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       7,473,090    $             -         $           -        $     7,473,090
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  658,059                                   658,059
                                                          Total $        7,473,090    $              -        $            -       $     7,473,090

          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) 2002
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                                       107,072            851,410                7.95
   3     Biology, Physical Sciences, and Science Technology                                  16,128            106,716                6.62
   4     Business Management, Marketing, and Administrative Services                        293,942          1,706,698                5.81
   5     Career Pilot                                                                           -               22,399
   6     Communications                                                                      43,296            300,224                6.93
   7     Computer and Information Sciences                                                  278,800          1,859,207                6.67
   8     Construction Trades                                                                 15,186            107,598                7.09
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                139,882            932,313                6.66
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 163,766            903,325                5.52
  13     Foreign Languages                                                                    2,088              7,157                3.43
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              16,102             70,591                4.38
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                         160,842          1,040,679                6.47
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                            186,800            963,854                5.16
  19     Mathematics                                                                         47,360            497,745               10.51
  20     Mechanics and Repairers - Automotive                                                73,632            436,156                5.92
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           101,064            706,685                6.99
  22     Mechanics and Repairers - Electronics                                               29,366            275,727                9.39
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       84,418            344,042                4.08
  25     Psychology, Social Sciences, and History                                            25,872            163,221                6.31
  26     Visual and Performing Arts                                                          70,940            498,836                7.03
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,856,556     $   11,794,583     $           6.35
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       107,072           187,118            1.75
  3    Biology, Physical Sciences, and Science Technology                                  16,128            15,920            0.99
  4    Business Management, Marketing, and Administrative Services                        293,942           390,298            1.33
  5    Career Pilot                                                                           -                 417
  6    Communications                                                                      43,296            73,357            1.69
  7    Computer and Information Sciences                                                  278,800           453,684            1.63
  8    Construction Trades                                                                 15,186            22,855            1.51
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                139,882           176,552            1.26
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 163,766           144,270            0.88
 13    Foreign Languages                                                                    2,088             1,519            0.73
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              16,102            14,323            0.89
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         160,842           205,359            1.28
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            186,800           194,974            1.04
 19    Mathematics                                                                         47,360            53,563            1.13
 20    Mechanics and Repairers - Automotive                                                73,632            99,199            1.35
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           101,064           154,602            1.53
 22    Mechanics and Repairers - Electronics                                               29,366            37,103            1.26
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       84,418            77,087            0.91
 25    Psychology, Social Sciences, and History                                            25,872            22,679            0.88
 26    Visual and Performing Arts                                                          70,940           122,542            1.73
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,856,556     $    2,447,421    $       1.32
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       107,072           427,308            3.99
  3    Biology, Physical Sciences, and Science Technology                                  16,128            55,100            3.42
  4    Business Management, Marketing, and Administrative Services                        293,942           665,814            2.27
  5    Career Pilot                                                                           -              21,982
  6    Communications                                                                      43,296           131,039            3.03
  7    Computer and Information Sciences                                                  278,800           788,451            2.83
  8    Construction Trades                                                                 15,186            51,132            3.37
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                139,882           446,158            3.19
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 163,766           396,589            2.42
 13    Foreign Languages                                                                    2,088             1,017            0.49
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              16,102            20,629            1.28
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                         160,842           479,326            2.98
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            186,800           355,433            1.90
 19    Mathematics                                                                         47,360           339,359            7.17
 20    Mechanics and Repairers - Automotive                                                73,632           173,986            2.36
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           101,064           328,397            3.25
 22    Mechanics and Repairers - Electronics                                               29,366           173,628            5.91
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       84,418            80,111            0.95
 25    Psychology, Social Sciences, and History                                            25,872            83,279            3.22
 26    Visual and Performing Arts                                                          70,940           219,281            3.09
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,856,556     $    5,238,019    $       2.82
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,779,852    $          0.96
           Student Services                                                                                           1,508,013               0.81
           Library                                                                                                      179,159               0.10
           Instructional Administration                                                                                 273,627               0.15
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               368,492               0.20
                                                      Total                                   1,856,556       $     4,109,143      $         2.21

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       5,238,019    $             -         $           -        $     5,238,019
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  368,492                                   368,492
                                                          Total $        5,238,019    $              -        $            -       $     5,238,019

          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) 2002
103634 Texas State Technical Collage-Marshall
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                          1,824   $         15,451   $          8.47
   2     Architecture and Precision Production Trades                                        25,120            212,792              8.47
   3     Biology, Physical Sciences, and Science Technology                                  13,120            137,351             10.47
   4     Business Management, Marketing, and Administrative Services                         21,484            194,531              9.05
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         576              4,880              8.47
   7     Computer and Information Sciences                                                   80,152            725,749              9.05
   8     Construction Trades                                                                 35,616            301,703              8.47
   9     Consumer and Homemaking Education                                                      -                  -
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                189,098          1,819,213              9.62
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  51,664            432,038              8.36
  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                                                                         32,080            268,268              8.36
  20     Mechanics and Repairers - Automotive                                                 2,016             21,837             10.83
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            18,896            208,845             11.05
  22     Mechanics and Repairers - Electronics                                               19,584            177,327              9.05
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                        3,040             27,526              9.05
  25     Psychology, Social Sciences, and History                                            14,592             90,564              6.21
  26     Visual and Performing Arts                                                             960              8,692              9.05
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                             509,822     $    4,646,765     $         9.11
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          1,824   $         3,216   $          1.76
  2    Architecture and Precision Production Trades                                        25,120            44,295              1.76
  3    Biology, Physical Sciences, and Science Technology                                  13,120            12,378              0.94
  4    Business Management, Marketing, and Administrative Services                         21,484            28,405              1.32
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         576             1,016              1.76
  7    Computer and Information Sciences                                                   80,152           105,973              1.32
  8    Construction Trades                                                                 35,616            62,802              1.76
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                189,098           380,761              2.01
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  51,664            46,497              0.90
 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                                                                         32,080            28,871              0.90
 20    Mechanics and Repairers - Automotive                                                 2,016             5,265              2.61
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            18,896            53,518              2.83
 22    Mechanics and Repairers - Electronics                                               19,584            25,894              1.32
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                        3,040             4,019              1.32
 25    Psychology, Social Sciences, and History                                            14,592            10,109              0.69
 26    Visual and Performing Arts                                                             960             1,269              1.32
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             509,822     $      814,288    $         1.60
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          1,824   $         4,709   $          2.58
  2    Architecture and Precision Production Trades                                        25,120            64,855              2.58
  3    Biology, Physical Sciences, and Science Technology                                  13,120            70,841              5.40
  4    Business Management, Marketing, and Administrative Services                         21,484            77,485              3.61
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         576             1,487              2.58
  7    Computer and Information Sciences                                                   80,152           289,078              3.61
  8    Construction Trades                                                                 35,616            91,953              2.58
  9    Consumer and Homemaking Education                                                      -                 -
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                189,098           658,254              3.48
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  51,664           172,381              3.34
 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                                                                         32,080           107,038              3.34
 20    Mechanics and Repairers - Automotive                                                 2,016             8,254              4.09
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            18,896            77,364              4.09
 22    Mechanics and Repairers - Electronics                                               19,584            70,632              3.61
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                        3,040            10,964              3.61
 25    Psychology, Social Sciences, and History                                            14,592            20,250              1.39
 26    Visual and Performing Arts                                                             960             3,462              3.61
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             509,822     $    1,729,007    $         3.39
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $        922,011     $          1.81
           Student Services                                                                                            476,558                0.93
           Library                                                                                                     203,290                0.40
           Instructional Administration                                                                                371,594                0.73
           Organized Activities                                                                                            -
           Equipment Depreciation                                                                                          -
           Local Benefits                                                                                              130,017                0.26
                                                      Total                                     509,822       $     2,103,470      $         4.13

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       1,729,007    $             -         $           -        $     1,729,007
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                  130,017                                   130,017
                                                          Total $        1,729,007    $              -        $            -       $     1,729,007

          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) 2002
003634 Texas State Technical College-Waco
                                                                                                                         1
                                   Total Expense by                                                                        Expense per
 Fund                                  Discipline                                   Contact Hours         Expense         Contact Hour
   1     Agriculture                                                                         75,224   $        490,517   $          6.52
   2     Architecture and Precision Production Trades                                       282,675          1,794,984              6.35
   3     Biology, Physical Sciences, and Science Technology                                  55,520            391,953              7.06
   4     Business Management, Marketing, and Administrative Services                        407,638          1,381,834              3.39
   5     Career Pilot                                                                        92,592          1,541,732             16.65
   6     Communications                                                                     126,096            913,052              7.24
   7     Computer and Information Sciences                                                  492,848          3,843,485              7.80
   8     Construction Trades                                                                 96,084            535,747              5.58
   9     Consumer and Homemaking Education                                                   53,462            401,094              7.50
  10     Engineering                                                                          3,200             32,324             10.10
  11     Engineering Related                                                                620,804          5,722,823              9.22
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 290,421          1,775,755              6.11
  13     Foreign Languages                                                                      960              3,703              3.86
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,540            631,692              5.71
  15     Health Occupations - Dental Hygiene                                                    -                  -
  16     Health Occupations - Other                                                          20,603            206,158             10.01
  17     Health Occupations - Respiratory Therapy                                               -                  -
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                        188,128          1,180,607              6.28
  20     Mechanics and Repairers - Automotive                                               302,639          1,877,935              6.21
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           244,608          1,840,040              7.52
  22     Mechanics and Repairers - Electronics                                               72,400            450,414              6.22
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       20,432             79,506              3.89
  25     Psychology, Social Sciences, and History                                            75,568            478,972              6.34
  26     Visual and Performing Arts                                                         169,302          1,227,645              7.25
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           3,801,744     $   26,801,970     $         7.05
                       Departmental Operating Expense by                                                                 Expense per
Fund                               Discipline                                     Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         75,224   $        133,756   $          1.78
  2    Architecture and Precision Production Trades                                       282,675            449,202              1.59
  3    Biology, Physical Sciences, and Science Technology                                  55,520            136,264              2.45
  4    Business Management, Marketing, and Administrative Services                        407,638            295,043              0.72
  5    Career Pilot                                                                        92,592            914,353              9.88
  6    Communications                                                                     126,096            225,783              1.79
  7    Computer and Information Sciences                                                  492,848            823,955              1.67
  8    Construction Trades                                                                 96,084             75,937              0.79
  9    Consumer and Homemaking Education                                                   53,462             96,408              1.80
 10    Engineering                                                                          3,200              8,577              2.68
 11    Engineering Related                                                                620,804          1,495,484              2.41
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 290,421            444,529              1.53
 13    Foreign Languages                                                                      960                680              0.71
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,540            185,245              1.68
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          20,603             63,365              3.08
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        188,128            297,226              1.58
 20    Mechanics and Repairers - Automotive                                               302,639            567,560              1.88
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           244,608            544,637              2.23
 22    Mechanics and Repairers - Electronics                                               72,400            117,441              1.62
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       20,432             30,652              1.50
 25    Psychology, Social Sciences, and History                                            75,568            132,562              1.75
 26    Visual and Performing Arts                                                         169,302            641,923              3.79
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,801,744     $    7,680,582     $         2.02
                                Faculty Salaries by                                                                      Expense per
Fund                                Discipline                                    Contact Hours         Expense         Contact Hour
  1    Agriculture                                                                         75,224   $        217,129   $          2.89
  2    Architecture and Precision Production Trades                                       282,675            821,076              2.90
  3    Biology, Physical Sciences, and Science Technology                                  55,520            152,632              2.75
  4    Business Management, Marketing, and Administrative Services                        407,638            330,127              0.81
  5    Career Pilot                                                                        92,592            455,508              4.92
  6    Communications                                                                     126,096            453,208              3.59
  7    Computer and Information Sciences                                                  492,848          2,104,698              4.27
  8    Construction Trades                                                                 96,084            281,457              2.93
  9    Consumer and Homemaking Education                                                   53,462            205,449              3.84
 10    Engineering                                                                          3,200             17,807              5.56
 11    Engineering Related                                                                620,804          3,074,993              4.95
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 290,421            792,142              2.73
 13    Foreign Languages                                                                      960              1,241              1.29
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree             110,540            241,261              2.18
 15    Health Occupations - Dental Hygiene                                                    -                  -
 16    Health Occupations - Other                                                          20,603            104,549              5.07
 17    Health Occupations - Respiratory Therapy                                               -                  -
 18    Health Occupations - Vocational Nursing                                                -                  -
 19    Mathematics                                                                        188,128            534,175              2.84
 20    Mechanics and Repairers - Automotive                                               302,639            748,612              2.47
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation           244,608            841,358              3.44
 22    Mechanics and Repairers - Electronics                                               72,400            198,583              2.74
 23    Physical Education and Fitness                                                         -                  -
 24    Protective Services and Public Administration                                       20,432             10,928              0.53
 25    Psychology, Social Sciences, and History                                            75,568            206,140              2.73
 26    Visual and Performing Arts                                                         169,302            271,461              1.60
 28    Developmental Education - Math                                                         -                  -
 29    Developmental Education - Reading/Writing                                              -                  -
                                                      Total                           3,801,744     $   12,064,534     $         3.17
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       3,486,842    $          0.92
           Student Services                                                                                           1,707,116               0.45
           Library                                                                                                      462,992               0.12
           Instructional Administration                                                                                 609,594               0.16
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                               790,310               0.21
                                                      Total                                   3,801,744       $     7,056,854      $         1.86

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $     12,064,534     $             -         $           -        $    12,064,534
          Research                                                              -                                           -                    -
          Public Service                                                        -                                           -                    -
          Academic Support                                                      -                                           -                    -
          Student Services                                                      -                                           -                    -
          Instructional Support                                                 -                                           -                    -
          Operation and Maintenance of Plant                                    -                         -                 -                    -
          Scholarships and Fellowships                                          -                                           -                    -
          Other                                                                                  790,310                                   790,310
                                                          Total $       12,064,534    $              -        $            -       $    12,064,534

          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) 2002
358135 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                                       130,448          1,374,071               10.53
   3     Biology, Physical Sciences, and Science Technology                                 132,976          1,400,698               10.53
   4     Business Management, Marketing, and Administrative Services                        153,328          1,615,075               10.53
   5     Career Pilot                                                                           -                  -
   6     Communications                                                                         -                  -
   7     Computer and Information Sciences                                                   68,368            720,151               10.53
   8     Construction Trades                                                                 23,776            250,443               10.53
   9     Consumer and Homemaking Education                                                   20,224            213,029               10.53
  10     Engineering                                                                            -                  -
  11     Engineering Related                                                                187,536          1,975,405               10.53
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  48,720            513,190               10.53
  13     Foreign Languages                                                                      -                  -
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                  -
  15     Health Occupations - Dental Hygiene                                                 27,728            292,072               10.53
  16     Health Occupations - Other                                                         150,768          1,588,110               10.53
  17     Health Occupations - Respiratory Therapy                                            33,760            355,610               10.53
  18     Health Occupations - Vocational Nursing                                                -                  -
  19     Mathematics                                                                         75,360            793,802               10.53
  20     Mechanics and Repairers - Automotive                                                13,584            143,086               10.53
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,752            239,657               10.53
  22     Mechanics and Repairers - Electronics                                                1,728             18,202               10.53
  23     Physical Education and Fitness                                                         -                  -
  24     Protective Services and Public Administration                                       44,800            471,900               10.53
  25     Psychology, Social Sciences, and History                                            28,656            301,848               10.53
  26     Visual and Performing Arts                                                          35,664            375,665               10.53
  28     Developmental Education - Math                                                         -                  -
  29     Developmental Education - Reading/Writing                                              -                  -
                                                        Total                           1,200,176     $   12,642,016     $          10.53
                       Departmental Operating Expense by                                                               Expense per
Fund                               Discipline                                     Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       130,448           429,148            3.29
  3    Biology, Physical Sciences, and Science Technology                                 132,976           437,464            3.29
  4    Business Management, Marketing, and Administrative Services                        153,328           504,418            3.29
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   68,368           224,916            3.29
  8    Construction Trades                                                                 23,776            78,218            3.29
  9    Consumer and Homemaking Education                                                   20,224            66,533            3.29
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                187,536           616,956            3.29
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  48,720           160,279            3.29
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 27,728            91,219            3.29
 16    Health Occupations - Other                                                         150,768           495,997            3.29
 17    Health Occupations - Respiratory Therapy                                            33,760           111,064            3.29
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         75,360           247,919            3.29
 20    Mechanics and Repairers - Automotive                                                13,584            44,688            3.29
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,752            74,849            3.29
 22    Mechanics and Repairers - Electronics                                                1,728             5,685            3.29
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       44,800           147,384            3.29
 25    Psychology, Social Sciences, and History                                            28,656            94,273            3.29
 26    Visual and Performing Arts                                                          35,664           117,327            3.29
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,200,176     $    3,948,337    $       3.29
                                Faculty Salaries by                                                                    Expense per
Fund                                Discipline                                    Contact Hours         Expense       Contact Hour
  1    Agriculture                                                                            -     $           -
  2    Architecture and Precision Production Trades                                       130,448           456,708            3.50
  3    Biology, Physical Sciences, and Science Technology                                 132,976           465,558            3.50
  4    Business Management, Marketing, and Administrative Services                        153,328           536,812            3.50
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         -                 -
  7    Computer and Information Sciences                                                   68,368           239,361            3.50
  8    Construction Trades                                                                 23,776            83,241            3.50
  9    Consumer and Homemaking Education                                                   20,224            70,806            3.50
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                187,536           656,577            3.50
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                  48,720           170,572            3.50
 13    Foreign Languages                                                                      -                 -
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree                 -                 -
 15    Health Occupations - Dental Hygiene                                                 27,728            97,078            3.50
 16    Health Occupations - Other                                                         150,768           527,849            3.50
 17    Health Occupations - Respiratory Therapy                                            33,760           118,196            3.50
 18    Health Occupations - Vocational Nursing                                                -                 -
 19    Mathematics                                                                         75,360           263,841            3.50
 20    Mechanics and Repairers - Automotive                                                13,584            47,559            3.50
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation            22,752            79,656            3.50
 22    Mechanics and Repairers - Electronics                                                1,728             6,050            3.50
 23    Physical Education and Fitness                                                         -                 -
 24    Protective Services and Public Administration                                       44,800           156,848            3.50
 25    Psychology, Social Sciences, and History                                            28,656           100,327            3.50
 26    Visual and Performing Arts                                                          35,664           124,862            3.50
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                           1,200,176     $    4,201,901    $       3.50
                                                                                                                                     Expense per
                             Allocated Administrative Expense                             Contact Hours           Expense           Contact Hour
           Institutional Support                                                                              $       1,496,429    $          1.25
           Student Services                                                                                             966,518               0.81
           Library                                                                                                      240,000               0.20
           Instructional Administration                                                                                 318,806               0.27
           Organized Activities                                                                                             -
           Equipment Depreciation                                                                                           -
           Local Benefits                                                                                             1,470,025               1.22
                                                      Total                                   1,200,176       $     4,491,778      $         3.74

          Annual Financial Report - Schedule B
                                                                   Salaries and
                Unrestricted - Educational Activities                 Wages             Local Benefits        Other Expenses            Total
          Instruction                                            $       4,201,901    $             -         $           -        $     4,201,901
          Research                                                               -                                          -                    -
          Public Service                                                         -                                          -                    -
          Academic Support                                                       -                                          -                    -
          Student Services                                                       -                                          -                    -
          Instructional Support                                                  -                                          -                    -
          Operation and Maintenance of Plant                                     -                        -                 -                    -
          Scholarships and Fellowships                                           -                                          -                    -
          Other                                                                                1,470,025                                 1,470,025
                                                          Total $        4,201,901    $              -        $            -       $     4,201,901

          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) 2002
023582 Lamar State College-Orange
                                                                                                                        1
                                   Total Expense by                                                                       Expense per
 Fund                                  Discipline                                   Contact Hours         Expense        Contact Hour
   1     Agriculture                                                                          1,808   $        13,641   $          7.54
   2     Architecture and Precision Production Trades                                           -                 -
   3     Biology, Physical Sciences, and Science Technology                                  84,832           640,035              7.54
   4     Business Management, Marketing, and Administrative Services                         76,768           579,195              7.54
   5     Career Pilot                                                                           -                 -
   6     Communications                                                                         656             4,949              7.54
   7     Computer and Information Sciences                                                   50,576           381,582              7.54
   8     Construction Trades                                                                    -                 -
   9     Consumer and Homemaking Education                                                    7,872            59,392              7.54
  10     Engineering                                                                            -                 -
  11     Engineering Related                                                                  9,440            71,222              7.54
  12     English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 110,976           837,285              7.54
  13     Foreign Languages                                                                    5,232            39,474              7.54
  14     Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              63,536           479,363              7.54
  15     Health Occupations - Dental Hygiene                                                    -                 -
  16     Health Occupations - Other                                                          55,376           417,797              7.54
  17     Health Occupations - Respiratory Therapy                                               -                 -
  18     Health Occupations - Vocational Nursing                                            127,680           963,313              7.54
  19     Mathematics                                                                         60,656           457,635              7.54
  20     Mechanics and Repairers - Automotive                                                   -                 -
  21     Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
  22     Mechanics and Repairers - Electronics                                                  -                 -
  23     Physical Education and Fitness                                                      27,696           208,960              7.54
  24     Protective Services and Public Administration                                       12,624            95,245              7.54
  25     Psychology, Social Sciences, and History                                            92,640           698,944              7.54
  26     Visual and Performing Arts                                                          19,136           144,375              7.54
  28     Developmental Education - Math                                                         -                 -
  29     Developmental Education - Reading/Writing                                              -                 -
                                                        Total                             807,504     $    6,092,407    $         7.54
                       Departmental Operating Expense by                                                                Expense per
Fund                               Discipline                                     Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          1,808   $         1,133   $          0.63
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  84,832            53,166              0.63
  4    Business Management, Marketing, and Administrative Services                         76,768            48,112              0.63
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         656               411              0.63
  7    Computer and Information Sciences                                                   50,576            31,696              0.63
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    7,872             4,934              0.63
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,440             5,916              0.63
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 110,976            69,551              0.63
 13    Foreign Languages                                                                    5,232             3,279              0.63
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              63,536            39,820              0.63
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          55,376            34,705              0.63
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            127,680            80,020              0.63
 19    Mathematics                                                                         60,656            38,014              0.63
 20    Mechanics and Repairers - Automotive                                                   -                 -
 21    Mechanics and Repairers - Diesel, Aviation Mechanics, and Transportation               -                 -
 22    Mechanics and Repairers - Electronics                                                  -                 -
 23    Physical Education and Fitness                                                      27,696            17,358              0.63
 24    Protective Services and Public Administration                                       12,624             7,912              0.63
 25    Psychology, Social Sciences, and History                                            92,640            58,059              0.63
 26    Visual and Performing Arts                                                          19,136            11,993              0.63
 28    Developmental Education - Math                                                         -                 -
 29    Developmental Education - Reading/Writing                                              -                 -
                                                      Total                             807,504     $      506,079    $         0.63
                                Faculty Salaries by                                                                     Expense per
Fund                                Discipline                                    Contact Hours         Expense        Contact Hour
  1    Agriculture                                                                          1,808   $         5,741   $          3.18
  2    Architecture and Precision Production Trades                                           -                 -
  3    Biology, Physical Sciences, and Science Technology                                  84,832           269,366              3.18
  4    Business Management, Marketing, and Administrative Services                         76,768           243,761              3.18
  5    Career Pilot                                                                           -                 -
  6    Communications                                                                         656             2,083              3.18
  7    Computer and Information Sciences                                                   50,576           160,594              3.18
  8    Construction Trades                                                                    -                 -
  9    Consumer and Homemaking Education                                                    7,872            24,995              3.18
 10    Engineering                                                                            -                 -
 11    Engineering Related                                                                  9,440            29,975              3.18
 12    English Language, Lit, Philosophy, Humanities, & Interdisciplinary                 110,976           352,381              3.18
 13    Foreign Languages                                                                    5,232            16,613              3.18
 14    Health Occupations - Dental Assistants, Medical Lab, and Assoc. Degree              63,536           201,745              3.18
 15    Health Occupations - Dental Hygiene                                                    -                 -
 16    Health Occupations - Other                                                          55,376           175,835              3.18
 17    Health Occupations - Respiratory Therapy                                               -                 -
 18    Health Occupations - Vocational Nursing                                            127,680           405,421              3.18
 19    Mathematics